11/30/2017 Chart of Accounts

JuneAbedin Enterprise
Chart of Accounts

Number Name Type Detail Type Balance Bank Balance

112720 112720 Current Account - Public Bank Cash and cash equivalents Current 0.00
121234 121234 Savings Account - MayBank Cash and cash equivalents Savings 0.00
Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents 0.00
Trade and other receivables Trade and other receivables Trade and other receivables 7,654,794,122.25
Allowance for bad debt Current assets Allowance for bad debts 0.00
Available for sale assets (short-term) Current assets Assets available for sale 0.00
Inventory Current assets Inventory 0.00
Inventory Asset Current assets Inventory 0.00
Prepaid expenses Current assets Prepaid Expenses 0.00
Uncategorised Asset Current assets Other current assets 0.00
Accumulated depreciation on property, plant and equipment Property, plant and equipment Accumulated depreciation on property, plant and equipment 0.00
Property, plant and equipment Property, plant and equipment Land 0.00
Assets held for sale Non-current assets Assets held for sale 0.00
Deferred tax assets Non-current assets Deferred tax 0.00
Goodwill Non-current assets Goodwill 0.00
Intangible assets Non-current assets Intangible Assets 0.00
Long-Term Investments Non-current assets Long-term investments 0.00
Trade and other payables Trade and other payables Trade and other payables 7,654,794,122.25
Accrued liabilities Current liabilities Accrued liabilities 0.00
Dividends payable Current liabilities Dividends payable 0.00
Income tax payable Current liabilities Income tax payable 0.00
Payroll Clearing Current liabilities Payroll Clearing 0.00
Payroll liabilities Current liabilities Current Tax Liability 0.00
Short-term debit Current liabilities Other current liabilities 0.00
Accrued holiday payable Non-current liabilities Accrued holiday payable 0.00
Accrued non-current liabilities Non-current liabilities Accrued non-current liabilities 0.00
Liabilities related to assets held for sale Non-current liabilities Liabilities related to assets held for sale 0.00
Long-term debt Non-current liabilities Long-term debt 0.00
Dividend disbursed Owner's equity Dividend disbursed 0.00
Equity in earnings of subsidiaries Owner's equity Equity in earnings of subsidiaries 0.00
Other comprehensive income Owner's equity Other comprehensive income 0.00
Retained Earnings Owner's equity Retained Earnings 0.00
Share capital Owner's equity Share capital 0.00
410790 410790 Product Sales Revenue Income Sales of Product Income
Billable Expense Income Income Sales of Product Income
Discounts given Income Discounts/Refunds Given
Markup Income Sales of Product Income
Revenue - General Income Revenue - General
Sales Income Sales of Product Income
Sales - retail Income Sales - retail
Sales - wholesale Income Sales - wholesale
Sales of Product Income Income Sales of Product Income
Shipping Income Income Sales of Product Income
Uncategorised Income Income Sales of Product Income
500780 500780 Cost of Materials Cost of sales Supplies and materials - COS
Change in inventory - COS Cost of sales Cost of Goods Sold
Cost of sales Cost of sales Supplies and materials - COS
Direct labour - COS Cost of sales Cost of Goods Sold
Discounts given - COS Cost of sales Cost of Goods Sold
Freight and delivery - COS Cost of sales Shipping, Freight and Delivery - COS
Materials - COS Cost of sales Cost of Goods Sold
Other - COS Cost of sales Cost of Goods Sold
Overhead - COS Cost of sales Cost of Goods Sold
Subcontractors - COS Cost of sales Cost of Goods Sold
654456 654456 Computer Software and Hardware Expenses Supplies
Amortisation expense Expenses Amortisation expense
Bad debts Expenses Bad debts
Bank charges Expenses Bank charges
Commissions and fees Expenses Commissions and fees
Dues and subscriptions Expenses Dues and Subscriptions
Equipment rental Expenses Equipment rental
Income tax expense Expenses Income tax expense
Insurance - Disability Expenses Insurance
Insurance - General Expenses Insurance
Insurance - Liability Expenses Insurance

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11/30/2017 Chart of Accounts

Number Name Type Detail Type Balance Bank Balance

Interest expense Expenses Interest paid
Legal and professional fees Expenses Legal and professional fees
Loss on discontinued operations, net of tax Expenses Loss on discontinued operations, net of tax
Management compensation Expenses Management compensation
Meals and entertainment Expenses Meals and entertainment
Office expenses Expenses Office/General Administrative Expenses
Other general and administrative expenses Expenses Office/General Administrative Expenses
Other selling expenses Expenses Other selling expenses
Other Types of Expenses-Advertising Expenses Expenses Advertising/Promotional
Payroll Expenses Expenses Office/General Administrative Expenses
Purchases Expenses Supplies
Rent or lease payments Expenses Rent or Lease of Buildings
Repairs and Maintenance Expenses Repair and maintenance
Shipping and delivery expense Expenses Shipping and delivery expense
Stationery and printing Expenses Office/General Administrative Expenses
Supplies Expenses Supplies
Travel expenses - general and admin expenses Expenses Travel expenses - general and admin expenses
Travel expenses - selling expenses Expenses Travel expenses - selling expense
Uncategorised Expense Expenses Other Miscellaneous Service Cost
Utilities Expenses Utilities
Wage expenses Expenses Payroll Expenses
Dividend income Other income Dividend income
Interest income Other income Interest earned
Loss on disposal of assets Other income Loss on disposal of assets
Other operating income (expenses) Other income Other operating income
Unrealised loss on securities, net of tax Other income Unrealised loss on securities, net of tax
Other Expense Other expense Other Expense

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