Chart of Account U.A.E 0 view Assets 1 view Current Assets 10 view Cash in Hand & Banks 101 view Cash in Hand 1011 view Cash in Safe 10111 view Main Safe 101111 liquidity Main Safe - Foreign Currency 101112 liquidity Petty Cash 10112 view Petty Cash - Admininistration 101120 liquidity Petty Cash - Others 101121 liquidity Banks 1012 view Banks Current Accounts 10121 view Banks Call Deposit Accounts 10122 view Bank Margin On LC & LG 10123 view Banks Blocked Deposits 10124 view Cash in Transit 1013 view Credit Cards 10131 view Visa & Master Credit Cards 101311 liquidity Gateway Credit Cards 101312 liquidity Manual Visa & Master Cards 101313 liquidity PayPal Account 101314 liquidity Accounts Receivable 102 view Trade Receivable 102110 receivable Staff Receivable 102111 receivable Trade in Opening Fees 102112 receivable Post Dated Cheques Received 102113 receivable Corporate Credit Cards 102114 receivable Other Receivable 1022 view Other Debtors 10221 view Accrued Rebates Due from Suppliers 102220 receivable Accured Income from Suppliers 102221 receivable Inventory 103 view Stock in Hand 1031 view Supplier Cost 103110 other Customs Duty 103111 other Freight and Transport 103112 other Shipment Insurance 103113 other Shipments Documentation Charges 103114 other Shipment Other Charges 103115 other Consigned Stock 1032 view Handling Difference in Inventory 103210 other Items Delivered to Customs on temprary Base 103211 other Prepayments & Deposits 104 view Prepayments 1041 view Prepaid Medical Insurance 104110 other Prepaid Life Insurance 104111 other Prepaid Office Rent 104112 other Prepaid Other Insurance 104113 other Prepaid License Fees 104114 other Prepaid Maintenance 104115 other Prepaid Site Hosting Fees 104116 other Prepaid Employees Housing 104117 other Prepaid Schooling Fees 104118 other Prepaid Consultancy Fees 104119 other Prepaid Legal Fees 104120 other Prepaid Sponsorship Fees 104121 other PrePaid Advertisement Expenses 104122 other Prepaid Bank Guarantee 104123 other Other Prepayments 104124 other Prepaid Finance charge for Loans 104125 other Deposits 1042 view Deposit - Office Rent 104201 other Deposits - Customs 104202 other Deposit to Immigration (Visa) 104203 other Deposit Others 104204 other Prepaid Taxes 1043 view Sales Taxes Receivables 104301 other Withholding Tax Receivables 104302 other Perliminary and Preoperating Expenses 105 view Preoperating Expenses 1051 view Long Term Assets 15 view Intercompany Accounts 151 view Fixed Assets 152 view Fixed Assets (Cost Price) 1521 view Leasehold Improvement 152101 other Furniture and Equipment 152102 other Computer Hardware & Software 152103 other Motor Vehicules 152104 other Work In Progrees 152105 other Accumulated Depreciation 1522 view Amortisation on Leasehold Improvement 152201 other Acc.Deprn.of Furniture & Office Equipment 152202 other Acc. Deprn.Computer Hardware & Software 152203 other Acc. Depreciation of Motor Vehicles 152204 other Investments 153 view Investments in Subsidiaries 1531 view Intangible Assets 154 view Registration of Trademarks 154001 other Computer Card Renewal 154002 other Dispoal of Outlets 154003 other Liabilities 2 view Current Liabilities 20 view Accounts Payable 202 view Payables 2021 view Trade Payable 202101 payable Other Payable 202102 payable Staff Payable 202103 payable Post Dated Cheques Paid 202104 payable Consigned Payable 202105 payable Advance Paybale to Suppliers 202106 payable Suppliers Price Protection 202107 payable Reservations & Credit Notes 203 view Credit Notes 2031 view Reservations 203101 other Credit Notes to Customers 203102 other Accruals & Provisions 204 view Accruals 2041 view Accrued Personnel Cost 20411 view Accrued - Salaries 204111 other Accrued - Leave Tickets 204112 other Accrued - Leave Salary 204113 other Accrued - Commissions 204114 other Accrued Salaries Increment 204115 other Accrued-Staff Bonus 204116 other Accrued Other Personnel Cost 204120 other Accrued Expenses 2042 view Accrued Other Expenses 20421 view Accrued - Utilities 204211 other Accrued - Telephone 204212 other Accrued - Sponsorship 204213 other Accrued - Audit Fees 204214 other Accrued - Office Rent 204215 other Accrued Others 204220 other Provisions 2043 view Tax Payables 20431 view Sales Tax Payable 204311 other Withholding Tax Payable 204312 other Income Tax Payable 204313 other Other Current Liabilities 2044 view Deferred income 204410 other Accrued Dubai Customs 204411 other Shipping & Handling 204412 other Short Term Loan 2045 view Unearned Income 205 view Long Term Liabilities 25 view Long Term Loans & Provisions 251 view Share Holder Equity 3 view Capital 31 view Share Capital 310001 other Contributed Capital 310002 other Treasury Stocks 310003 other Shareholders Current A/c 310004 other Sub Ordinated Loan 310005 other Retained Earnings 32 view Previous Years Results 320001 other Current Year Results 320002 other Dividends Paid 320003 other Revenue 4 view Sales 40 view Sales of same region 401 view Sales Account 401100 other Sales of I/C 401101 other Management Consultancy Fees 401102 other Sales from Other Regions 402 view Sales from Other Region 402100 other Direct Revenue 41 view Other Direct Revenue 411 view Other Revenue - Operating 4111 view Advertising Income 411101 other Branding Income 411102 other Space Rental Income 411103 other Early Setmt Margin from Suppliers 411104 other Service Income 411105 other Rebate from Suppliers 411106 other Marketing Rebate from Suppliers 411107 other Indirect Revenue 42 view Other Revenue - Non Operating 421 view Interest Revenue 421101 other Interest from FD 421102 other Trade Opening Fees from suppliers 421103 other Products Listing Fees from Suppliers 421104 other Other Indirect Revenue 422 view Capital Gain 422101 other Gain On Difference Of Exchange 422102 other Excess In Till 422103 other Other Income 422104 other Management Consultancy Fees 422105 other Expenses 5 view Cost of Sale 50 view Cost Of Goods Sold 501 view Cost of Goods Sold in Trading 5011 other Cost Of Goods Sold I/C Sales 5012 other Share Resources 51 view Share Resource Expenses Account 511001 other Store Operating Expenses 52 view Selling, General & Admin Expenses 521 view Personnel Cost 5210 view Basic Salary 521001 other Housing Allowance 521002 other Transportation Allowance 521003 other Leave Ticket 521004 other Leave Salary 521005 other End Of Service Indemnity 521006 other Medical Insurance 521007 other Life Insurance 521008 other Sales Commission 521009 other Staff School Allowances 521010 other Uniform 521011 other Visa Expenses 521012 other Personnel Cost Others 521013 other Rent Expenses 5211 view Office Rent 521101 other Warehouse Rent 521102 other Utilities 5212 view Water & Electricity 521201 other Other Utility Cahrges 521202 other Communications 5213 view Telephone 521301 other Courrier 521302 other Web Site Hosting Fees 521303 other Others - Communication 521304 other Travel Expenses 5214 view Air tickets 521401 other Hotel 521402 other Meals 521403 other Per Diem 521404 other Others 521405 other Professional & Legal Fees 5216 view Audit Fees 521601 other Sponsorship Fees 521602 other Legal fees 521603 other Trade License Fees 521604 other Others - Professional Fees 521606 other Advertising Expenses 5217 view Other - Advertising Expenses 521701 other Provision & Write Off 5218 view Write Off Receivables & Payables 521801 other Write Off Inventory 521802 other Amortisation of Preoperating Expenses 521803 other Cash Shortage 521804 other Others - Provision & Write off 521805 other Office & Various Expenses 5219 view Insurance 521901 other Training 521902 other Maintenance 521903 other Security & Guard 521904 other Cleaning 521905 other Subscriptions 521906 other Gifts & Donations 521907 other Stationary Out Of Stock 521908 other Stationary From Suppliers 521909 other Kitchen and Buffet Expenses 521910 other Vehicle Expenses 521911 other Convoyance Expenses 521912 other Others - Office Various Expenses 521919 other Bank & Finance Charges 5220 view Other Bank Charges 522001 other MISC Charges 53 view Other Charges 531 view Captial Loss 5311 view Loss On Fixed Assets Disposal 531101 other Loss on Difference on Exchange 531102 other Disposal of Business Branch 531103 other Royalty Fees 5312 view Royalty to Parent Co. 531201 other Tax / Zakat Expenses 5313 view Income Tax 531301 other Zakat 531302 other Previous Year Adjustments 5314 view Previous Year Adjustments Account 531411 other Other Non Operating Exp 5315 view Other Non Operating Expenses 531511 other Direct Expenses 54 view Financial Charges 541 view Credit Card Charges 541001 other Amex Credit Cards Charges 541002 other Bank Finance & Loan Charges 541003 other Air Miles Card Charges 541004 other Credit Card Swipe Charges 541005 other PayPal Charges 541006 other Depreciation 55 view Depreciation & Amortization 551 view Amortization on Leasehold Improvement 551001 other Depreciation Of Furniture & Office Equipment 551002 other Depreciation Of Computer Hard & Soft 551003 other Depreciation Of Motor Vehicles 551004 other Commercial Expenses 56 view Consultancy Fees 560001 other Provision for Doubtful Debts 560004 other Closing And Temporary Accounts 6 view Closing Accounts 61 view Closing Account 611001 other U.A.E Chart of Accounts - Standard