Professional Documents
Culture Documents
Old COA ( used before Sep 2002) Standard Chart of Accounts New chart of account (to be used from Sep 2002)
1201 Receivables 12 Accounts receivable 1200 Accounts receivable 1210 Accounts receivables
1202 VAT receivables Other receivable 1220 Receivables from employes and others
12 Allowance for doubtful accounts 1230 Other receivable 1231 VAT receivables
1232 Income tax receivables
1233 Social and health insurance receivables
1234 Payroll tax receivables
1290 Allowance for Bad Debt
8801 Non operating income 84 Non operating incomes 8400 Non operating income 8411 Interest and penalty income
8412 Gain on foreign currency exchange rate difference
8413 Gain from fixed asset sale
8414 Gain on sale of raw materials and supplies
8415 Other income
8701 Non operating expense 87 Non operating losses 8700 Non operating expense 8711 Interest and penalty expenses
8712 Loss on foreign currency exchange rate difference
8713 Loss on sale of fixed asset
8714 Loss on sale of raw materials and supplies
8715 Other losses
9101 Income tax expense 91 Income tax expenses 9100 Income tax expenses
9201 Income summary 92 Income summary account 9200 Income summary account
Name of entity : Company D