mirror of
https://github.com/frappe/books.git
synced 2024-12-24 11:55:46 +00:00
6721d81397
* Country-wise Chart of accounts on setup * Some error fixes * All Account initial balance zero
467 lines
18 KiB
JSON
467 lines
18 KiB
JSON
|
|
{
|
|
"country_code": "ae",
|
|
"name": "U.A.E - Chart of Accounts",
|
|
"tree": {
|
|
"Assets": {
|
|
"Current Assets": {
|
|
"Accounts Receivable": {
|
|
"Corporate Credit Cards": {
|
|
"account_type": "Receivable"
|
|
},
|
|
"Other Receivable": {
|
|
"Accrued Rebates Due from Suppliers": {
|
|
"account_type": "Receivable"
|
|
},
|
|
"Accured Income from Suppliers": {
|
|
"account_type": "Receivable"
|
|
},
|
|
"Other Debtors": {
|
|
"account_type": "Receivable"
|
|
},
|
|
"account_type": "Receivable"
|
|
},
|
|
"Post Dated Cheques Received": {
|
|
"account_type": "Receivable"
|
|
},
|
|
"Staff Receivable": {
|
|
"account_type": "Receivable"
|
|
},
|
|
"Trade Receivable": {
|
|
"account_type": "Receivable"
|
|
},
|
|
"Trade in Opening Fees": {
|
|
"account_type": "Receivable"
|
|
},
|
|
"account_type": "Receivable"
|
|
},
|
|
"Cash in Hand & Banks": {
|
|
"Banks": {
|
|
"Bank Margin On LC & LG": {},
|
|
"Banks Blocked Deposits": {},
|
|
"Banks Call Deposit Accounts": {},
|
|
"Banks Current Accounts": {
|
|
"account_type": "Bank"
|
|
},
|
|
"account_type": "Bank"
|
|
},
|
|
"Cash in Hand": {
|
|
"Cash in Safe": {
|
|
"Main Safe": {
|
|
"account_type": "Cash"
|
|
},
|
|
"Main Safe - Foreign Currency": {
|
|
"account_type": "Cash"
|
|
}
|
|
},
|
|
"Petty Cash": {
|
|
"Petty Cash - Admininistration": {
|
|
"account_type": "Cash"
|
|
},
|
|
"Petty Cash - Others": {
|
|
"account_type": "Cash"
|
|
}
|
|
},
|
|
"account_type": "Cash"
|
|
},
|
|
"Cash in Transit": {
|
|
"Credit Cards": {
|
|
"Gateway Credit Cards": {
|
|
"account_type": "Bank"
|
|
},
|
|
"Manual Visa & Master Cards": {
|
|
"account_type": "Bank"
|
|
},
|
|
"PayPal Account": {
|
|
"account_type": "Bank"
|
|
},
|
|
"Visa & Master Credit Cards": {
|
|
"account_type": "Bank"
|
|
}
|
|
}
|
|
}
|
|
},
|
|
"Inventory": {
|
|
"Consigned Stock": {
|
|
"Handling Difference in Inventory": {
|
|
"account_type": "Stock Adjustment"
|
|
},
|
|
"Items Delivered to Customs on temprary Base": {}
|
|
},
|
|
"Stock in Hand": {
|
|
"account_type": "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": {
|
|
"account_type": "Accumulated Depreciation"
|
|
},
|
|
"Acc. Deprn.Computer Hardware & Software": {
|
|
"account_type": "Accumulated Depreciation"
|
|
},
|
|
"Acc.Deprn.of Furniture & Office Equipment": {
|
|
"account_type": "Accumulated Depreciation"
|
|
},
|
|
"Amortisation on Leasehold Improvement": {
|
|
"account_type": "Accumulated Depreciation"
|
|
},
|
|
"account_type": "Accumulated Depreciation"
|
|
},
|
|
"Fixed Assets (Cost Price)": {
|
|
"Computer Hardware & Software": {
|
|
"account_type": "Fixed Asset"
|
|
},
|
|
"Furniture and Equipment": {
|
|
"account_type": "Fixed Asset"
|
|
},
|
|
"Leasehold Improvement": {},
|
|
"Motor Vehicules": {
|
|
"account_type": "Fixed Asset"
|
|
},
|
|
"Work In Progrees": {},
|
|
"account_type": "Fixed Asset"
|
|
}
|
|
},
|
|
"Intangible Assets": {
|
|
"Computer Card Renewal": {},
|
|
"Dispoal of Outlets": {},
|
|
"Registration of Trademarks": {}
|
|
},
|
|
"Intercompany Accounts": {},
|
|
"Investments": {
|
|
"Investments in Subsidiaries": {}
|
|
}
|
|
},
|
|
"root_type": "Asset"
|
|
},
|
|
"Closing And Temporary Accounts": {
|
|
"Closing Accounts": {
|
|
"Closing Account": {}
|
|
},
|
|
"root_type": "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": {
|
|
"account_type": "Cost of Goods Sold"
|
|
},
|
|
"account_type": "Cost of Goods Sold"
|
|
},
|
|
"Expenses Included In Valuation": {
|
|
"account_type": "Expenses Included In Valuation"
|
|
}
|
|
},
|
|
"Depreciation": {
|
|
"Depreciation & Amortization": {
|
|
"Amortization on Leasehold Improvement": {},
|
|
"Depreciation Of Computer Hard & Soft": {
|
|
"account_type": "Depreciation"
|
|
},
|
|
"Depreciation Of Furniture & Office Equipment\n\t\t\t": {
|
|
"account_type": "Depreciation"
|
|
},
|
|
"Depreciation Of Motor Vehicles": {
|
|
"account_type": "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": {
|
|
"account_type": "Tax"
|
|
},
|
|
"Zakat": {},
|
|
"account_type": "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": {}
|
|
}
|
|
}
|
|
},
|
|
"root_type": "Expense"
|
|
},
|
|
"Liabilities": {
|
|
"Current Liabilities": {
|
|
"Accounts Payable": {
|
|
"Payables": {
|
|
"Advance Paybale to Suppliers": {
|
|
"account_type": "Payable"
|
|
},
|
|
"Consigned Payable": {
|
|
"account_type": "Payable"
|
|
},
|
|
"Other Payable": {
|
|
"account_type": "Payable"
|
|
},
|
|
"Post Dated Cheques Paid": {
|
|
"account_type": "Payable"
|
|
},
|
|
"Staff Payable": {},
|
|
"Suppliers Price Protection": {
|
|
"account_type": "Payable"
|
|
},
|
|
"Trade Payable": {
|
|
"account_type": "Payable"
|
|
},
|
|
"account_type": "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": {
|
|
"account_type": "Tax",
|
|
"is_group": 1
|
|
},
|
|
"Reservations & Credit Notes": {
|
|
"Credit Notes": {
|
|
"Credit Notes to Customers": {},
|
|
"Reservations": {}
|
|
}
|
|
},
|
|
"Stock Liabilities": {
|
|
"Stock Received But Not Billed": {
|
|
"account_type": "Stock Received But Not Billed"
|
|
}
|
|
},
|
|
"Unearned Income": {}
|
|
},
|
|
"Long Term Liabilities": {
|
|
"Long Term Loans & Provisions": {}
|
|
},
|
|
"root_type": "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": {}
|
|
}
|
|
},
|
|
"root_type": "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": {}
|
|
},
|
|
"account_type": "Equity",
|
|
"root_type": "Equity"
|
|
}
|
|
}
|
|
} |