COMP-YOUTH-HERS

CHART OF ACCOUNTS

ACCOUNT TYPE DETAIL TYPE

Cash in Bank-BDO Cash and cash equivalents Bank
Cash on hand Cash and cash equivalents Cash on hand
Petty Cash Cash and cash equivalents Cash on hand
Billing Invoice Accounts receivable (A/R) Accounts Receivable (A/R)
Allowance for bad debt Current assets Allowance for bad debts
Employee Cash Advances Current assets Employee Cash Advances
Fire Extinguishers Current assets Other current assets
Inventory Asset Current assets Inventory
Prepaid Rent Current assets Prepaid Expenses
Spare Parts Current assets Other current assets
Accumulated depreciation- Air Conditioners Fixed assets Accumulated depreciation on property,
plant and equipment
Accumulated depreciation- Chairs Fixed assets Accumulated depreciation on property,
plant and equipment
Accumulated depreciation- Computer Fixed assets Accumulated depreciation on property,
Housings plant and equipment
Accumulated depreciation- Computers Fixed assets Accumulated depreciation on property,
plant and equipment
Accumulated depreciation- Electric Fans Fixed assets Accumulated depreciation on property,
plant and equipment
Accumulated depreciation- Generator Fixed assets Machinery and equipment
Air Conditioners Fixed assets Machinery and equipment
Chairs Fixed assets Furniture and Fixtures
Computer Housings Fixed assets Furniture and Fixtures
Computers Fixed assets Machinery and equipment
Electric Fans Fixed assets Machinery and equipment
Generator Fixed assets Machinery and equipment
Accounts Payable (A/P) Accounts payable (A/P) Accounts Payable (A/P)
Salaries Payable Current liabilities Payroll liabilities
Aquino, Equity Owner's equity Partner's Equity
Bacolor, Equity Owner's equity Partner's Equity
Bernabe, Equity Owner's equity Partner's Equity
Bulanadi, Equity Owner's equity Partner's Equity
Lubarbio, Equity Owner's equity Partner's Equity
Opening Balance Equity Owner's equity Opening Balance Equity
Pagtakhan, Equity Owner's equity Partner's Equity
Retained Earnings Owner's equity Retained Earnings
Sta. Ana, Equity Owner's equity Partner's Equity
Discounts given Income Discounts/Refunds Given
Service Income- Computer Rental Income Service/Fee Income
Service Income- Hardware Repair Income Service/Fee Income
Service Income- Software Installation Income Service/Fee Income
Unapplied Cash Payment Income Income Unapplied Cash Payment Income
Advertising Expense Expenses Advertising/Promotional
Electricity Expense Expenses Utilities
PAG-IBIG Contribution Expenses Taxes Paid
Payroll Expenses Expenses Payroll Expenses

Monday, April 2, 2018 08:32 PM GMT+8 1/2

ACCOUNT TYPE DETAIL TYPE
Permits and Licenses Expenses Other Miscellaneous Service Cost
PHILHEALTH COntribution Expenses Taxes Paid
Rent Expense Expenses Rent or Lease of Buildings
Repair and maintenance Expense Expenses Repair and maintenance
Salaries and Wages Expenses Payroll Expenses
SSS Contribution Expenses Taxes Paid
Supplies Expense Expenses Supplies and materials
Telephone and Internet Expense Expenses Utilities
Unapplied Cash Bill Payment Expense Expenses Unapplied Cash Bill Payment Expense
Water Expense Expenses Utilities
Depreciation Expense- Air Conditioners Other expense Depreciation
Depreciation Expense- Chairs Other expense Depreciation
Depreciation Expense- Computer Housings Other expense Depreciation
Depreciation Expense- Computers Other expense Depreciation
Depreciation Expense- Electric Fans Other expense Depreciation
Depreciation Expense- Generator Other expense Depreciation

Monday, April 2, 2018 08:32 PM GMT+8 2/2