Chart Of Accounts

Assets

Code	Account Name	Subtype	Status
1000	Cash at Bank	current_asset	Active
1010	Petty Cash	current_asset	Active
1020	Cash on Hand / Till	current_asset	Active
1100	Accounts Receivable	current_asset	Active
1150	VAT Receivable (Input VAT)	current_asset	Active
1200	Inventory / Stock	current_asset	Active
1300	Loans Receivable	current_asset	Active
1400	Prepayments & Prepaid Expenses	current_asset	Active
1500	Fixed Assets	fixed_asset	Active
1510	Accumulated Depreciation	accumulated_depreciation	Active
1550	Land	fixed_asset	Active
1560	Buildings / Property	fixed_asset	Active
1570	Accumulated Depreciation – Buildings	accumulated_depreciation	Active
1600	Intangible Assets	fixed_asset	Active
1700	Investments & Deposits	fixed_asset	Active

Code	Account Name	Subtype	Status
2000	Accounts Payable	current_liability	Active
2100	VAT Payable (Output VAT)	vat	Active
2110	VAT Control / Settlement	vat	Active
2200	Accruals	current_liability	Active
2210	Tenant Deposits Held	current_liability	Active
2300	Bank Loan	bank_loan	Active
2310	PAYE / Tax Payable	payroll_deductions	Active
2320	Pension / GOSI Payable	payroll_deductions	Active
2330	Net Pay Payable	payroll_deductions	Active
2340	Loan Interest Payable	loan_interest_payable	Active
2400	Income Tax / Zakat Payable	current_liability	Active
2500	Dividends Payable	current_liability	Active
2600	Deferred Revenue	current_liability	Active
2610	Deferred Tuition Fees	current_liability	Active
2700	Provisions	current_liability	Active
2800	Lease Liability	long_term_liability	Active

Code	Account Name	Subtype	Status
3000	Owner Capital	capital	Active
3100	Retained Earnings	retained_earnings	Active
3200	Share Premium	capital	Active
3300	Dividends Declared	drawings	Active

Code	Account Name	Subtype	Status
4000	Sales Revenue	sales_revenue	Active
4100	Service Revenue	service_revenue	Active
4150	Rental Income	service_revenue	Active
4160	Tuition Fees Revenue	service_revenue	Active
4170	Other School Fees Revenue	other_income	Active
4180	Transportation Revenue	other_income	Active
4200	Interest Income	interest_income	Active
4300	Other Income	other_income	Active
4400	Gain on Disposal	other_income	Active
4500	FX Gain	fx_gain	Active

Code	Account Name	Subtype	Status
5000	Cost of Goods Sold	cost_of_goods_sold	Active
5100	Freight & Cartage In	cost_of_goods_sold	Active
5200	Direct Labour	cost_of_goods_sold	Active
5500	Production Overhead	cost_of_goods_sold	Active
6000	Salaries & Wages	salaries_wages	Active
6010	Teaching Staff Salaries	salaries_wages	Active
6020	School Admin & Support Salaries	salaries_wages	Active
6100	Rent	rent	Active
6200	Utilities	utilities	Active
6250	Property Maintenance & Repairs	repairs_maintenance	Active
6260	School Supplies & Learning Materials	office_supplies	Active
6300	Office Supplies	office_supplies	Active
6400	Insurance	other	Active
6500	Depreciation	depreciation	Active
6600	Bank Charges	bank_charges	Active
6700	Interest Expense	interest_expense	Active
6800	Foreign Exchange Loss	fx_loss	Active
6900	Sundry / General Expenses	other	Active
7000	Marketing & Advertising	marketing	Active
7100	Subscriptions & Software	other	Active
7200	Training & Development	other	Active
7300	Travel & Entertainment	other	Active
7400	Motor Vehicle Expenses	other	Active
7500	Repairs & Maintenance	other	Active
7600	Staff Welfare	other	Active
7700	Bad Debts & Impairment	other	Active
8000	Professional Fees	professional_fees	Active
8100	Audit & Accounting Fees	professional_fees	Active
8200	Legal Fees	professional_fees	Active
8900	Loss on Disposal	other	Active
9000	Zakat / Corporate Tax	other	Active