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6721d81397
* Country-wise Chart of accounts on setup * Some error fixes * All Account initial balance zero
311 lines
11 KiB
JSON
311 lines
11 KiB
JSON
{
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"country_code": "sg",
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"name": "Singapore - Chart of Accounts",
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"tree": {
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"Assets": {
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"Current assets": {
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"Accounts Receivable": {
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"Credit Cards": {
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"AMEX Receivable": {},
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"CUP Receivale": {},
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"MC Receivable": {},
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"NETS Receivable": {},
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"VISA Receivable": {}
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},
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"Debtors": {
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"account_type": "Receivable"
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}
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},
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"Bank Accounts": {
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"Paypal Account": {
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"account_type": "Bank"
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},
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"account_type": "Bank"
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},
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"Cash in Hand": {
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"Cash in Transit": {
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"account_type": "Cash"
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},
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"Petty Cash": {
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"account_type": "Cash"
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},
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"account_type": "Cash"
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},
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"Loans and Advances-Assets": {
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"Prepayments": {}
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},
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"Securities and Deposits": {
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"Bank Deposits": {},
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"Bank Guarantees": {},
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"Rental Deposits": {}
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},
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"Stock Assets": {
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"Stock in Hand": {
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"account_type": "Stock"
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}
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},
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"Tax Assets": {
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"GST-Input": {}
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}
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},
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"Non-current assets": {
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"Fixed Assets": {
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"Accumulated Depreciation": {
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"AccDep-Equipment-ICT": {
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"account_type": "Accumulated Depreciation"
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},
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"AccDep-Equipment-Office": {
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"account_type": "Accumulated Depreciation"
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},
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"AccDep-Furniture and Fixtures": {
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"account_type": "Accumulated Depreciation"
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},
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"AccDep-Motor Vehicle": {
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"account_type": "Accumulated Depreciation"
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},
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"AccDep-Plant and Machinery": {
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"account_type": "Accumulated Depreciation"
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},
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"account_type": "Accumulated Depreciation"
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},
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"Equipment-ICT": {
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"account_type": "Fixed Asset"
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},
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"Equipment-Office": {
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"account_type": "Fixed Asset"
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},
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"Furniture and Fixtures": {
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"account_type": "Fixed Asset"
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},
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"Motor Vehicle": {
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"account_type": "Fixed Asset"
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},
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"Plant and Machinery": {
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"account_type": "Fixed Asset"
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},
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"account_type": "Fixed Asset"
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},
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"Non-Fixed Assets": {
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"Goodwill": {},
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"Investments": {
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"Investments-Associated Company": {},
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"Investments-Subsidiary": {}
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}
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},
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"Shares": {
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"Shares-Quoted": {},
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"Shares-Unquoted": {}
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}
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},
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"Temporary Accunts": {
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"Temporary Opening": {
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"account_type": "Temporary"
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}
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},
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"root_type": "Asset"
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},
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"Equity": {
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"Current Year Earnings": {},
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"Proposed Dividends": {},
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"Retained Earnings": {},
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"Share Capital": {},
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"root_type": "Equity"
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},
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"Expenses": {
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"Expenses-Administrative": {
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"Audit Fees": {},
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"Bank charges and interest": {},
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"Currency Exchange Differences": {},
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"Insurance": {},
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"Interest on Loan": {},
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"Legal and Professional Fees": {},
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"Loss on Disposal of FA": {},
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"Postal and Courier Charges": {},
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"Printing and Stationery": {},
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"Secretarial Fees": {},
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"Tax Agent Fees": {}
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},
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"Expenses-Direct": {
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"Cost of Goods Sold": {
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"account_type": "Cost of Goods Sold"
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},
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"Cost of Sales": {},
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"Expenses Included in Valuation": {
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"account_type": "Expenses Included In Valuation"
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},
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"Stock Adjustment": {
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"account_type": "Stock Adjustment"
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}
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},
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"Expenses-Marketing": {
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"Advertising and Promotion": {},
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"Graphic Design Fees": {},
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"Internet Marketing": {}
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},
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"Expenses-Operating": {
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"Cleaning Costs": {},
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"Commission Charges": {
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"Comm-Credit Card": {},
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"Comm-NETS": {},
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"Comm-Paypal": {}
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},
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"Communication Costs": {
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"Internet Connection": {},
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"Telephone Costs": {}
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},
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"Entertainment Expenses": {},
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"General Expenses": {},
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"Licence Fees": {},
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"Rental Costs": {
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"Rental-Equipment": {},
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"Rental-Premises": {},
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"Rental-Storage": {}
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},
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"Repairs and Maintenance": {
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"R&M-Building": {},
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"R&M-Fixtures & Furniture": {},
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"R&M-ICT": {},
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"R&M-Office": {},
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"R&M-Plant & Machinery": {}
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},
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"Service Fees": {},
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"Subscription Fees": {
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"Publication Subscriptions": {},
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"TV Subscriptions": {}
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},
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"Travel Expenses": {},
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"Utilities": {
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"Utility-Electricity": {},
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"Utility-Gas": {},
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"Utility-Refuse Removal": {},
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"Utility-Water": {}
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}
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},
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"Expenses-Other": {
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"Bad Debts Written Off": {},
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"Depreciation": {
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"Dep-Fixtures & Furniture": {
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"account_type": "Depreciation"
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},
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"Dep-ICT Equipment": {
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"account_type": "Depreciation"
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},
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"Dep-Motor Vehicle": {
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"account_type": "Depreciation"
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},
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"Dep-Office Equipment": {
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"account_type": "Depreciation"
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},
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"Dep-Plant & Machinery": {
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"account_type": "Depreciation"
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},
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"Dep-Renovation": {
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"account_type": "Depreciation"
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},
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"account_type": "Depreciation"
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},
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"Donations": {},
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"Round Off": {},
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"Tax Expenses": {
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"Tax Expenses 1": {}
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}
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},
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"Expenses-Staff": {
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"Bonuses": {
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"Bonus-Executive": {},
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"Bonus-Non Executive": {},
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"Bonus-Performance": {}
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},
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"CPF": {},
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"Directors Fees": {},
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"FWL": {},
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"Incentives": {},
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"Medical Expenses": {},
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"SDF": {},
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"Salaries": {
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"Casual Labour": {},
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"Salary-Executive": {},
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"Salary-Non Executive-Full Time": {},
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"Salary-Non Executive-Part Time": {}
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},
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"Security Expenses": {},
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"Staff Advertising": {},
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"Staff Commission Paid": {},
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"Staff Meals": {},
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"Staff Training": {},
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"Staff Transport": {},
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"Staff Welfare": {}
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},
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"root_type": "Expense"
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},
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"Income": {
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"Direct Income": {
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"Management Income": {},
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"Sales Income": {}
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},
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"Indirect Income": {
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"Government Grants": {},
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"Interest Income": {
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"Current Account Interest Earned": {},
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"Fixed Deposit Interest Earned": {}
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},
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"Other Income": {},
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"Service Charges": {}
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},
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"root_type": "Income"
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},
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"Liabilities": {
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"Capital Account": {
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"Reserves and Surplus": {},
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"Shareholder Funds": {}
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},
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"Current liabilities": {
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"Accounts Payable": {
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"Creditors": {
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"account_type": "Payable"
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},
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"Payroll Payable": {}
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},
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"Duties and Taxes": {
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"Deferred Tax Liabilities-Current": {},
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"GST-Output": {},
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"Income Tax Payable": {},
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"account_type": "Tax"
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},
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"Loans-Current": {
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"Amount Owing to Directors": {},
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"Bank Overdaft Account": {},
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"Secured Loans": {},
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"Unsecured Loans": {}
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},
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"Provision and Accruals": {
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"Accruals": {
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"Accr-CPF": {},
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"Accr-Sundry": {},
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"Accr-Withholding Tax": {}
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},
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"Provisions": {
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"Prov-Audit Fee": {},
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"Prov-Bonus": {
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"Prov-Bonus-Executive": {},
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"Prov-Bonus-Non Executive": {}
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},
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"Prov-Others": {},
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"Prov-Tax Fee": {}
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}
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},
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"Sponsorship Funds": {},
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"Stock Liabilities": {
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"Stock Received But Not Billed": {
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"account_type": "Stock Received But Not Billed"
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}
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}
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},
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"Non-current liabilities": {
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"Deferred Tax Liabilities": {},
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"Loans-Non Current": {}
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},
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"root_type": "Liability"
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}
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}
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} |