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31/03/2015 3:34:54 PM ADMIN Testing Company () Chart of Accounts Page 1 of 4 Acc Code Description FIXED ASSETS 200-200 FURNITURE & FITTINGS 200-205 ACCUM DEPRN. - FURNITURE & FITTINGS 200-300 OFFICE EQUIPMENT 200-305 ACCUM. DEPRN. - OFFICE EQUIPMENT 200-400 MOTOR VEHICLE 200-405 ACCUM DEPRN. - MOTOR VEHICLE 200-500 LAND & BUILDING 200-600 HANDPHONE INVESTMENT OTHER ASSETS 210-000 GOODWILL CURRENT ASSETS 300-000 TRADE DEBTORS 305-000 OTHER DEBTORS 310-000 CASH AT BANK 310-001 MAYBANK 310-002 MAYBANK-VISA 310-003 MAYBANK-MASTER 310-004 HSBC - USD ACCOUNT 310-006 HSBC - S$ ACCOUNT 4534 INSTALLMENT RECEIVABLE 320-000 CASH IN HAND 325-000 PETTY CASH 330-000 STOCK 340-000 DEPOSIT & PREPAYMENT 350-000 DIRECTOR'S LOAN TO GST-101 GST - Claimable GST-102 GST - Purchase Deferred Tax GST-103 GST - 21 Days Prepaid CURRENT LIABILITIES 400-000 TRADE CREDITORS 405-000 OTHER CREDITORS 410-000 ACCRUALS 410-010 WAGES & SALARIES ACCRUED 410-020 EMPLOYEES WITHHOLDING TAX 410-030 COMMISSION ACCRUED 410-040 O.T. ACCRUED 410-050 OFFICE & WAREHOUSE ACCRUED 410-060 TELEPHONE & FAX CHARGES ACCRUED 410-070 ELECTRICITY ACCRUED 410-080 WATER ACCRUED Tax Code BL A/C Type FA FA FA FA FA FA FA FA FA IV OA OA CA CA CA CA CA CA CA CA CA CA CA CA CA CA CA CA CA CA CL CL CL CL CL CL CL CL CL CL CL CL Special A/c Type AD AD AD DC BA BA BA BA BA BA BA CH CH BS CC 31/03/2015 3:34:54 PM ADMIN Testing Company () Chart of Accounts Page 2 of 4 Acc Code Description 410-081 TAX ACCRUAL 420-000 EPF - STAFF 430-000 SOCSO - STAFF 440-000 DIRECTOR'S LOAN FROM 450-000 CONTRA ACCOUNT GST-201 GST - Payable GST-202 GST - Sales Deferred Tax OTHER LIABILITIES EQUITY 100-000 EQUITY 100-001 ORDINARY SHARE CAPITAL 100-002 5% PREFERENCE SHARE CAPITAL RESERVE 100-500 SHARE PREMIUM ACCOUNT RETAINED EARNING 150-000 RETAINED EARNING LONG TERM LIABILITIES 150-500 LOAN FROM DIRECTOR 150-501 LOAN FROM DIRECTOR - KITTEN 1 150-502 LOAN FROM DIRECTOR - KITTEN 2 150-503 LOAN FROM DIRECTOR - KITTEN 3 SALES 500-000 SALES 500-0000 SALES-HANDPHONES 500-1000 SALES-ACCESSORIES 500-2000 SALES-PREPAID 500-3000 SERVICE CHARGE SALES ADJUSTMENT 510-000 RETURN INWARDS 510-0000 RETURN INWARDS-HANDPHONES 510-1000 RETURN INWARDS-ACCESSORIES 510-2000 RETURN INWARDS-PREPAID 520-000 DISCOUNT ALLOWED 530-100 OVERDUE INTEREST CHARGE COST OF GOODS SOLD 600-000 STOCKS AT THE BEGINNING OF YEAR 605-000 MANUFACTURING 605-100 OPENING STOCK - RAW MATERIAL 605-200 PURCHASE RAW MATERIAL 605-300 FACTORY OVERHEAD 605-900 CLOSING STOCK 610-000 PURCHASE Tax Code A/C Type CL CL CL CL CL CL CL OL CP CP CP CP RV RV RE RE LT LT LT LT LT SL SL SL SL SL SL SA SA SA SA SA SA SA CO CO CO CO CO CO CO CO Special A/c Type OS MC OS CS 31/03/2015 3:34:54 PM ADMIN Testing Company () Chart of Accounts Page 3 of 4 Acc Code Description 610-0000 PURCHASE-HANDPHONES 610-1000 PURCHASE-ACCESSORIES 610-2000 PURCHASE-PREPAID 612-000 PURCHASE RETURNED 612-0000 PURCHASE RETURNED-HANDPHONES 612-1000 PURCHASE RETURNED-ACCESSORIES 612-2000 PURCHASE RETURNED-PREPAID 615-000 CARRIAGE INWARDS 617-000 STOCK LOSS 620-000 STOCKS AT THE END OF THE YEAR OTHER INCOME 530-000 GAIN ON FOREIGN EXCHANGE 531-000 RENTAL EXTRA ORDINARY INCOME EXPENSES 901-000 ADVERTISEMENT 902-000 BANK CHARGES 903-000 CONSUMABLE 904-000 SALARIES 905-000 TRAVELLING EXPENSES 906-000 UPKEEP OF MOTOR VEHICLE 907-000 WATER & ELECTRICITY 908-000 EPF - EMPLOYER 909-000 SOCSO - EMPLOYER 910-000 TELEPHONE & FAX CHARGES 911-000 HIRE PURCHASE INTEREST 912-000 CLERICAL CHARGES 913-000 SALES COMMISSION 914-000 OVER TIME 915-000 OFFICE & WAREHOUSE RENTAL 916-000 TOLL, PARKING & FINED 917-000 TRAVEL & ACCOMODATION 918-000 DIRECTOR'S REMUNERATION 919-000 PETROL 920-000 PRINTING 921-000 STATIONERY 922-000 OFFICE REFRESHMENT 923-000 DEPRECIATION OF FIXED ASSETS 980-000 LOSS ON FOREIGN EXCHANGE TAXATION 950-000 TAXATION APPROPRIATION ACCOUNT Tax Code A/C Type CO CO CO CO CO CO CO CO CO CO OI OI OI EO EP EP EP EP EP EP EP EP EP EP EP EP EP EP EP EP EP EP EP EP EP EP EP EP EP TX TX AP Special A/c Type CS 31/03/2015 3:34:54 PM ADMIN Testing Company () Chart of Accounts Page 4 of 4 Acc Code Description Tax Code A/C Type Summary Total Account : 108 Special A/c Type
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