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2 2 Sample Chart o f Accounts Asset Accounts Current Assets 1000
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Sample Chart o f Accounts Asset Accounts Current Assets 1000 j Petty Cash _ _ _ _ _ 1010 HfCash on Hand (e.g. in cash registers) 1020 j Regular Checking A ccount ____ 1030 [Payroll C hecking Account 1040 j Savings Account _ 1050 j Special A ccount __ 1060 j Investments - Money Market 1070 ; Investm ents - Certifi cates o f Deposit [_____1100 " [ A c counts R eceivabl e _________ 1140 j Other Receivables _____ ___ ___ 1150 [ A llowance for Doubtful Accounts 1200 j Raw Materials Inventory __________ J205 Supplies Inventory ______ _ J 210 j Work in Progress Inventory ____ 1215 "[Finished Goods Inventory - Product # 1 1220 [Finished Goods Inventory - Product #2 1230 [Finished Goods Inventory - Product # 3 1400 j Prepaid Expenses ___ ____ 1410 [E mployee A d v a n c e s ___ _ 1420 j N otes Receivable - Current _ _ 1430 i Prepaid Interest __ 1470 : Other Current Assets Fixed Assets 1500 Furniture and Fixtures 1510 Equipment 1520 Vehicles 1530 ! Other Depreciable Property 1540 Leasehold Improvements 1550 I Buildm a s Building Improvements Land Accumulated Depreciation, Furniture and Fixtures 1710 j Accumulated Depreciation, Equipment 1720 j Accumulated Depreciation, Vehicles 1730 ^ A ccu m u la ted Depreciation, Other 1740 jAccumulated Depreciation, Leasehold 1750 | Accumulated Depreciation, Buildings 1760 [ Accumulated Depreciation, Building Improvements Other Assets Def Organization Costs A ccumulated Amortization, Organization Costs Notes Receivable, Non-current Other Non-current A ssets Liability Accounts Current Liabilities A ccounts Payable Accrued Expenses 2000 2300 2310 2320 2330 2335 2340 Sales Tax Payable Wages Payable 401-K Deductions Payable Health Insurance Payable Federal Payroll Taxes Payable 2 2 4 2350 FUTA Tax Payable 2360 j State Payroll Taxes Payable 2370 T ~ ~ ^>UTA Payable 2380 j Local Payroll Taxes Payable 2390 j Income Taxes Payable Z400 i Other Taxes Payable 2410 j Employee Benefits Payable 2420 j Current Portion o f Long-term Debt 2440 | Deposits from Customers 2480 Г Other Current Liabilities Long-term Liabilities 2700 [ Notes Payable 2702 | Land Payable 2704 5 Equipment Payable 2706 Г Vehicles Payable 2708 j Bank Loans Payable 2710 | Deferred Revenue 2740 j Other Long-term Liabilities Equity Accounts 3010 ■ Stated Capital 3020 | Capital Surplus 3030 j Retained Earnings Revenue Accounts 4000 : Product #1 Sales 4020 i Product #2 Sales 4040 i Product #3 Sales 4060 ! Interest Income Other Income Finance Charge Income Shipping Charges Reimbursed Sales Returns and Allowances Sales Discounts Cost o f Goods Sold 5150 5200 Direct Labor Costs Indirect Labor Costs Heat and Power 5250 _ j 5300 [ 5700 ~ T 5730 ~ T j I l I 5800 | _ 5850 ' ~~f~ 5 9 0 0 ~ ~ p ~ 5950 "f~ " Expenses (.ooo ’ ; бою Г " 6050 6100 " T f 6150 6200 'T ~ " Commissions M iscellaneous Factory Costs Cost o f Goods Sold, Salaries and Wages Cost o f Goods Sold, Contract Labor Cost o f Goods Sold, Freight Cost o fG o o d s Sold, Other _ _ _ _ _ _ Inventory Adjustments [ 6250 f 6300 j " 6550 6400 Purchase Returns and A llow ances Purchase Discounts Default Purchase Expense Advertising Expense Amortization Expense Auto E xpenses ___ Bad Debt Expense Bank Fees Cash Over and Short Charitable Contributions Expense Commissions and Fees Expense Depreciation Expense __ 6450 6 500 6510 7Г_. 6520 ~ ~Г~ 6535----- 1 6550 1 6 600 ~ j 6650 6660 6 670 6700 6710 D u esan d Subscriptions E x p en se_ Em pi oy e e В e n efit Expense, Health Insurance Em ployee B en efit Expense, Pension Plans Employee B enefit Expense, Profit Sharing Plan Employee Benefit Expense, Other ___ _ Freight Expense ___ _ _ G ifts E x p e n s e __ Income Tax Expense, Federal 6750 6 8 0 0 _ 6 850 6900 _ 6950 7000 7050 7100 720° _ 7250 7300_[ 7350 7400 7450 _ 74t>0 " f 7550 7600 _ ' 7 620™ Г 7 6 5 0 J 7700 775!) 7800 j ’ 8900 j 9000 ~ ; Income Tax Expense, State _____ Income Tax Expense, Local____ Insurance Expense. Product Liability __ Insurance Expense, Vehicle Interest Expense _ Laundry and Dry Cleaning Expense __ Legal and Professional Expense ... Licenses Expense _ _ __ Loss on NSF Checks Maintenance Expense _ M eals and Entertainment Expense Office Expense __ Payroll Tax Expense ____ Penalties and Fines Expense Other Taxes __ Postage Expense _ _ _ _ Rent or Lease Expense Repair and Maintenance Expense. Office Repair and Maintenance Expense, Vehicle Supplies Expense, Office _ Telephone Expense Training, Expense _ _ Travel Expense ___ Salaries Expense. Officers Wages Expense __ Utilities Expense Other Expense Gain/Loss on Sale of Assets This is an example o f an account plan for a company called Kafue Super. Kafue Super runs a shop and a tailoring workshop. Structure o f an account plan M ost business account plans are structured like this: A sset accounts - show the value in the company (Assets) Liability accounts - show the debt/financing o f the company (Liabilities) Incom e and Expenses accounts - show the day-to-day running o f the company - (Profit and loss) I A C CO UN T PL A N FOR K A F U E S U P E R M A R K E T г— ASSETS 000 Cash in hand 010 Cash in bank 030 Staff debtors 040 Other debtors Buildings 100 Shop 110 Tailoring workshop Tools and equipment 120 in the shop 130 in the tailoring workshop LIABILITIES 200 Creditors, Owner 210 Other creditors 220 Donations 230 Capital account 240 Sale tax IN C O M E A N D EX PEN SES Activity centre: Shop 300 Shop sale 310 Shop purchase 320 Shop salary Activity centre: Tailors 400 Tailoring sale 410 Tailoring purchase 420 Tailoring salary Fixed costs 500 Stationary 510 Salary Administration 520 Sundry 530 Cash deviations 540 Fuel/transport M aintenance o f building 600 Shop 610 Tailoring workshop Other income 700 Interest 710 Other income An alm ost identical chart o f accounts is used in Norway. Balance Sheet Accounts Asset accounts 1000 Immaterial assets 1100 Buildings and land assets 1200 Inventories, M achines, Vehicles & Equipment assets 1300 Financial relations with other near companies 1400 Stored products and work in progress 1500-1699 Receivables 2 2 8 1700 Pre-payments and accrued income 1800 Securities market assets 1900 Cash & Bank Accounts by A M A Computer University - sasa hio ndo ukweli Liabilities accounts 2000 Equity 1 2100 Reserves 2200 Deposits (staff pensions etc.) 2300 Loans 2400 Short debts (payables 2440) 2500 Income Tax Payable 2600 VAT Payable 2700 Staff income Payable 2800-2999 other liabilities Profit & Loss accounts Revenue accounts 3000 Revenue Accounts Expense accounts 4000 Costs directly related to revenues 5000-7999 General expense Accounts 8000 Financial Accounts 9000 Contra-accounts 229 G L O SSA R IY 3 -ilova Aylanma vedomostlar - buxgalteriya hisobi schyotlarining hisob registrlari m a’lumotlarini umumlashtirish usuli. Aylanma vedomostlar schyotlaming oy boshiga va oxiriga qolgan q o ld ig l ham da oy b o ‘yicha aylanma m a’lumotlarga asosan oy oxirida tuz- iladi, aylanma vedomostlar sintetik va analitik schyotlar b o ‘yicha tuzilishi mumkin. Aylanma mablag‘lar - x o ‘jalik yurituvchi subyektlarning aylanma fondlari va muomala fondlarini tashkil etuvchi m ablagiar. Aylanm a fondlar tarkibiga ishlab chiqarish zahiralari, tugallan- magan ishlab chiqarish, kelgusi davr xarajatlari kiradi. Aktiv - m a’lum bir sanaga pul ko‘rsatkichida korxonaning m ablaglari, ulaming tarkibi va joylashishini aks ettiruvchi bux galteriya balansining qismi. Buxgalteriya balansi aktivdan tashqari passivga ham ega. Aktiv va passiv b o ‘lim hamda moddalardan ibo rat. Balansning aktiv tomonining j a ’mi passiv tomonining ja'm iga teng b o lis h i kerak. Aktiv faol degan m a’noni ham anglatadi. Download 5.82 Mb. Do'stlaringiz bilan baham: |
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