{ "countryCode": "ae", "name": "U.A.E - Chart of Accounts", "tree": { "Assets": { "Current Assets": { "Accounts Receivable": { "Corporate Credit Cards": { "accountType": "Receivable" }, "Other Receivable": { "Accrued Rebates Due from Suppliers": { "accountType": "Receivable" }, "Accured Income from Suppliers": { "accountType": "Receivable" }, "Other Debtors": { "accountType": "Receivable" }, "accountType": "Receivable" }, "Post Dated Cheques Received": { "accountType": "Receivable" }, "Staff Receivable": { "accountType": "Receivable" }, "Trade Receivable": { "accountType": "Receivable" }, "Trade in Opening Fees": { "accountType": "Receivable" }, "accountType": "Receivable" }, "Cash in Hand & Banks": { "Banks": { "Bank Margin On LC & LG": {}, "Banks Blocked Deposits": {}, "Banks Call Deposit Accounts": {}, "Banks Current Accounts": { "accountType": "Bank" }, "accountType": "Bank" }, "Cash in Hand": { "Cash in Safe": { "Main Safe": { "accountType": "Cash" }, "Main Safe - Foreign Currency": { "accountType": "Cash" } }, "Petty Cash": { "Petty Cash - Admininistration": { "accountType": "Cash" }, "Petty Cash - Others": { "accountType": "Cash" } }, "accountType": "Cash" }, "Cash in Transit": { "Credit Cards": { "Gateway Credit Cards": { "accountType": "Bank" }, "Manual Visa & Master Cards": { "accountType": "Bank" }, "PayPal Account": { "accountType": "Bank" }, "Visa & Master Credit Cards": { "accountType": "Bank" } } } }, "Inventory": { "Consigned Stock": { "Handling Difference in Inventory": { "accountType": "Stock Adjustment" }, "Items Delivered to Customs on temprary Base": {} }, "Stock in Hand": { "accountType": "Stock" } }, "Perliminary and Preoperating Expenses": { "Preoperating Expenses": {} }, "Prepayments & Deposits": { "Deposits": { "Deposit - Office Rent": {}, "Deposit Others": {}, "Deposit to Immigration (Visa)": {}, "Deposits - Customs": {} }, "Prepaid Taxes": { "Sales Taxes Receivables": {}, "Withholding Tax Receivables": {} }, "Prepayments": { "Other Prepayments": {}, "PrePaid Advertisement Expenses": {}, "Prepaid Bank Guarantee": {}, "Prepaid Consultancy Fees": {}, "Prepaid Employees Housing": {}, "Prepaid Finance charge for Loans": {}, "Prepaid Legal Fees": {}, "Prepaid License Fees": {}, "Prepaid Life Insurance": {}, "Prepaid Maintenance": {}, "Prepaid Medical Insurance": {}, "Prepaid Office Rent": {}, "Prepaid Other Insurance": {}, "Prepaid Schooling Fees": {}, "Prepaid Site Hosting Fees": {}, "Prepaid Sponsorship Fees": {} } } }, "Long Term Assets": { "Fixed Assets": { "Accumulated Depreciation": { "Acc. Depreciation of Motor Vehicles": { "accountType": "Accumulated Depreciation" }, "Acc. Deprn.Computer Hardware & Software": { "accountType": "Accumulated Depreciation" }, "Acc.Deprn.of Furniture & Office Equipment": { "accountType": "Accumulated Depreciation" }, "Amortisation on Leasehold Improvement": { "accountType": "Accumulated Depreciation" }, "accountType": "Accumulated Depreciation" }, "Fixed Assets (Cost Price)": { "Computer Hardware & Software": { "accountType": "Fixed Asset" }, "Furniture and Equipment": { "accountType": "Fixed Asset" }, "Leasehold Improvement": {}, "Motor Vehicules": { "accountType": "Fixed Asset" }, "Work In Progrees": {}, "accountType": "Fixed Asset" } }, "Intangible Assets": { "Computer Card Renewal": {}, "Dispoal of Outlets": {}, "Registration of Trademarks": {} }, "Intercompany Accounts": {}, "Investments": { "Investments in Subsidiaries": {} } }, "rootType": "Asset" }, "Closing And Temporary Accounts": { "Closing Accounts": { "Closing Account": {} }, "rootType": "Liability" }, "Expenses": { "Commercial Expenses": { "Consultancy Fees": {}, "Provision for Doubtful Debts": {} }, "Cost of Sale": { "Cost Of Goods Sold": { "Cost Of Goods Sold I/C Sales": {}, "Cost of Goods Sold in Trading": { "accountType": "Cost of Goods Sold" }, "accountType": "Cost of Goods Sold" }, "Expenses Included In Valuation": { "accountType": "Expenses Included In Valuation" } }, "Depreciation": { "Depreciation & Amortization": { "Amortization on Leasehold Improvement": {}, "Depreciation Of Computer Hard & Soft": { "accountType": "Depreciation" }, "Depreciation Of Furniture & Office Equipment\n\t\t\t": { "accountType": "Depreciation" }, "Depreciation Of Motor Vehicles": { "accountType": "Depreciation" } } }, "Direct Expenses": { "Financial Charges": { "Air Miles Card Charges": {}, "Amex Credit Cards Charges": {}, "Bank Finance & Loan Charges": {}, "Credit Card Charges": {}, "Credit Card Swipe Charges": {}, "PayPal Charges": {} } }, "MISC Charges": { "Other Charges": { "Captial Loss": { "Disposal of Business Branch": {}, "Loss On Fixed Assets Disposal": {}, "Loss on Difference on Exchange": {} }, "Other Non Operating Exp": { "Other Non Operating Expenses": {} }, "Previous Year Adjustments": { "Previous Year Adjustments Account": {} }, "Royalty Fees": { "Royalty to Parent Co.": {} }, "Tax / Zakat Expenses": { "Income Tax": { "accountType": "Tax" }, "Zakat": {}, "accountType": "Tax" } } }, "Share Resources": { "Share Resource Expenses Account": {} }, "Store Operating Expenses": { "Selling, General & Admin Expenses": { "Advertising Expenses": { "Other - Advertising Expenses": {} }, "Bank & Finance Charges": { "Other Bank Charges": {} }, "Communications": { "Courrier": {}, "Others - Communication": {}, "Telephone": {}, "Web Site Hosting Fees": {} }, "Office & Various Expenses": { "Cleaning": {}, "Convoyance Expenses": {}, "Gifts & Donations": {}, "Insurance": {}, "Kitchen and Buffet Expenses": {}, "Maintenance": {}, "Others - Office Various Expenses": {}, "Security & Guard": {}, "Stationary From Suppliers": {}, "Stationary Out Of Stock": {}, "Subscriptions": {}, "Training": {}, "Vehicle Expenses": {} }, "Personnel Cost": { "Basic Salary": {}, "End Of Service Indemnity": {}, "Housing Allowance": {}, "Leave Salary": {}, "Leave Ticket": {}, "Life Insurance": {}, "Medical Insurance": {}, "Personnel Cost Others": {}, "Sales Commission": {}, "Staff School Allowances": {}, "Transportation Allowance": {}, "Uniform": {}, "Visa Expenses": {} }, "Professional & Legal Fees": { "Audit Fees": {}, "Legal fees": {}, "Others - Professional Fees": {}, "Sponsorship Fees": {}, "Trade License Fees": {} }, "Provision & Write Off": { "Amortisation of Preoperating Expenses": {}, "Cash Shortage": {}, "Others - Provision & Write off": {}, "Write Off Inventory": {}, "Write Off Receivables & Payables": {} }, "Rent Expenses": { "Office Rent": {}, "Warehouse Rent": {} }, "Travel Expenses": { "Air tickets": {}, "Hotel": {}, "Meals": {}, "Others": {}, "Per Diem": {} }, "Utilities": { "Other Utility Cahrges": {}, "Water & Electricity": {} } } }, "rootType": "Expense" }, "Liabilities": { "Current Liabilities": { "Accounts Payable": { "Payables": { "Advance Paybale to Suppliers": { "accountType": "Payable" }, "Consigned Payable": { "accountType": "Payable" }, "Other Payable": { "accountType": "Payable" }, "Post Dated Cheques Paid": { "accountType": "Payable" }, "Staff Payable": {}, "Suppliers Price Protection": { "accountType": "Payable" }, "Trade Payable": { "accountType": "Payable" }, "accountType": "Payable" } }, "Accruals & Provisions": { "Accruals": { "Accrued Personnel Cost": { "Accrued - Commissions": {}, "Accrued - Leave Salary": {}, "Accrued - Leave Tickets": {}, "Accrued - Salaries": {}, "Accrued Other Personnel Cost": {}, "Accrued Salaries Increment": {}, "Accrued-Staff Bonus": {} } }, "Accrued Expenses": { "Accrued Other Expenses": { "Accrued - Audit Fees": {}, "Accrued - Office Rent": {}, "Accrued - Sponsorship": {}, "Accrued - Telephone": {}, "Accrued - Utilities": {}, "Accrued Others": {} } }, "Other Current Liabilities": { "Accrued Dubai Customs": {}, "Deferred income": {}, "Shipping & Handling": {} }, "Provisions": { "Tax Payables": { "Income Tax Payable": {}, "Sales Tax Payable": {}, "Withholding Tax Payable": {} } }, "Short Term Loan": {} }, "Duties and Taxes": { "accountType": "Tax", "isGroup": true }, "Reservations & Credit Notes": { "Credit Notes": { "Credit Notes to Customers": {}, "Reservations": {} } }, "Stock Liabilities": { "Stock Received But Not Billed": { "accountType": "Stock Received But Not Billed" } }, "Unearned Income": {} }, "Long Term Liabilities": { "Long Term Loans & Provisions": {} }, "rootType": "Liability" }, "Revenue": { "Direct Revenue": { "Other Direct Revenue": { "Other Revenue - Operating": { "Advertising Income": {}, "Branding Income": {}, "Early Setmt Margin from Suppliers": {}, "Marketing Rebate from Suppliers": {}, "Rebate from Suppliers": {}, "Service Income": {}, "Space Rental Income": {} } } }, "Indirect Revenue": { "Other Indirect Revenue": { "Capital Gain": {}, "Excess In Till": {}, "Gain On Difference Of Exchange": {}, "Management Consultancy Fees": {}, "Other Income": {} }, "Other Revenue - Non Operating": { "Interest Revenue": {}, "Interest from FD": {}, "Products Listing Fees from Suppliers": {}, "Trade Opening Fees from suppliers": {} } }, "Sales": { "Sales from Other Regions": { "Sales from Other Region": {} }, "Sales of same region": { "Management Consultancy Fees 1": {}, "Sales Account": {}, "Sales of I/C": {} } }, "rootType": "Income" }, "Share Holder Equity": { "Capital": { "Contributed Capital": {}, "Share Capital": {}, "Shareholders Current A/c": {}, "Sub Ordinated Loan": {}, "Treasury Stocks": {} }, "Retained Earnings": { "Current Year Results": {}, "Dividends Paid": {}, "Previous Years Results": {} }, "accountType": "Equity", "rootType": "Equity" } } }