books/fixtures/verified/ae.json

{
  "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": 1
        },
        "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"
    }
  }
}