Preference : List of all Account in this system

Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

00-100-000 - *** CASH *** Balance Sheet Debit

00-100-001 - House Bank Front Office Balance Sheet Debit
00-100-002 - House Bank Food Beverage Balance Sheet Debit
00-100-003 - House Bank Other Operating Balance Sheet Debit
00-100-004 - House Bank General Cashier IDR Balance Sheet Debit
00-100-005 - House Bank General Cashier USD Balance Sheet Debit
00-100-006 - House Bank Other Balance Sheet Debit
00-100-007 - Cash Sales Clearance Balance Sheet Debit
00-110-000 - *** BANK *** Balance Sheet Debit
00-110-001 - Bank International Indonesia IDR (IN) Balance Sheet Debit
00-110-002 - Bank UOB Buana IDR (IN) Balance Sheet Debit
00-110-003 - Bank BCA IDR (IN) Balance Sheet Debit
00-110-004 - Bank International Indonesia IDR (OUT) Balance Sheet Debit
00-110-005 - Bank --- Balance Sheet Debit
00-110-099 - Bank Clearance Balance Sheet Debit
00-120-000 - *** ACCOUNT RECEIVABLE *** Balance Sheet Debit
00-120-001 - A/R Guest Ledger Balance Sheet Debit
00-120-002 - A/R Citiledger Balance Sheet Debit
00-120-003 - A/R Visa Card Balance Sheet Debit
00-120-004 - A/R Master Card Balance Sheet Debit
00-120-005 - A/R BCA Card Balance Sheet Debit
00-120-006 - A/R Debit Card Balance Sheet Debit
00-120-007 - A/R Amex Balance Sheet Debit
00-120-008 - A/R Diners Club Balance Sheet Debit
00-120-009 - A/R JCB Balance Sheet Debit
00-120-010 - A/R Union Pay Balance Sheet Debit
00-120-011 - A/R Maestro Card Balance Sheet Debit
00-120-012 - A/R Visa Card BII Balance Sheet Debit
00-120-013 - A/R Master Card BII Balance Sheet Debit
00-120-014 - A/R Visa Card UOB Balance Sheet Debit
00-120-015 - A/R Master Card UOB Balance Sheet Debit
00-120-016 - A/R China Union Balance Sheet Debit
00-120-020 - A/R Bank Transfer Balance Sheet Debit
00-120-030 - A/R Employee Ledger Balance Sheet Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

00-120-902 - Pre A/R Citiledger Balance Sheet Debit

00-120-903 - Pre A/R Credit Card Balance Sheet Debit
00-121-000 - *** OTHER ACCOUNT RECEIVABLE *** Balance Sheet Debit
00-121-001 - A/R Provision for Doubt. Acct Balance Sheet Debit
00-121-002 - A/R Owning Company Balance Sheet Debit
00-121-003 - A/R Inter Company Balance Sheet Debit
00-121-020 - A/R Other Balance Sheet Debit
00-130-000 - *** INVENTORY *** Balance Sheet Debit
00-130-001 - Inventory Food Balance Sheet Debit
00-130-002 - Inventory Beverage Balance Sheet Debit
00-130-003 - Inventory Tobacco Balance Sheet Debit
00-130-004 - Inventory Shop & Boutique Balance Sheet Debit
00-130-005 - Inventory Cleaning Supplies Balance Sheet Debit
00-130-006 - Inventory Guest Supplies Balance Sheet Debit
00-130-007 - Inventory Operating Supplies Balance Sheet Debit
00-130-008 - Inventory Printing & Stationary Balance Sheet Debit
00-130-009 - Inventory Kitchen Utensil Balance Sheet Debit
00-130-010 - Inventory Engineering Supplies Balance Sheet Debit
00-130-011 - Inventory Bulb Balance Sheet Debit
00-130-012 - Inventory Chemical Balance Sheet Debit
00-130-013 - Inventory Fuel & Gas Balance Sheet Debit
00-130-014 - Inventory Kitchen Supplies Balance Sheet Debit
00-130-015 - Inventory Drugstore Balance Sheet Debit
00-130-020 - Inventory Other Balance Sheet Debit
00-130-021 - Inventory Container Balance Sheet Debit
00-135-000 - *** INV. OPERATING-EQUIPMENT *** Balance Sheet Debit
00-135-001 - OPEQ Linen Room Balance Sheet Debit
00-135-002 - OPEQ Linen F&B Balance Sheet Debit
00-135-003 - OPEQ Chinaware Room Balance Sheet Debit
00-135-004 - OPEQ Chinaware F&B Balance Sheet Debit
00-135-005 - OPEQ Glassware Room Balance Sheet Debit
00-135-006 - OPEQ Glassware F&B Balance Sheet Debit
00-135-007 - OPEQ Holoware Balance Sheet Debit
00-135-008 - OPEQ Cuttleries Balance Sheet Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

00-135-009 - OPEQ Kitchen Utensil Balance Sheet Debit

00-135-010 - UNIFORM Balance Sheet Debit
00-140-000 - *** PREPAID EXPENSES *** Balance Sheet Debit
00-140-001 - Prepaid Contract Service Balance Sheet Debit
00-140-002 - Prepaid Advertising & Promo Balance Sheet Debit
00-140-003 - Prepaid License Balance Sheet Debit
00-140-004 - Prepaid Tax PPH 25 Balance Sheet Debit
00-140-005 - Prepaid Tax VAT Balance Sheet Debit
00-140-006 - Prepaid Music & TV Balance Sheet Debit
00-140-007 - Prepaid Insurance Balance Sheet Debit
00-140-008 - Prepaid Medical Insurance Balance Sheet Debit
00-140-009 - Prepaid House Rent Balance Sheet Debit
00-140-010 - Prepaid Subscription Balance Sheet Debit
00-140-020 - Prepaid Others Balance Sheet Debit
00-145-000 - *** OTHER CURRENT ASSETS *** Balance Sheet Debit
00-145-001 - Security Deposit Balance Sheet Debit
00-145-002 - Cash Advance Balance Sheet Debit
00-145-003 - Trade Barter Agreement Balance Sheet Debit
00-145-004 - Deposit on Purchase Balance Sheet Debit
00-150-000 - *** FIXED ASSETS *** Balance Sheet Debit
00-150-001 - Land Balance Sheet Debit
00-150-002 - Building Balance Sheet Debit
00-150-003 - Machinery & Equipment Balance Sheet Debit
00-150-004 - Motor Vehicle Balance Sheet Debit
00-150-005 - Computer Hardware & Software Balance Sheet Debit
00-150-006 - Furnitures Fixtures Balance Sheet Debit
00-150-007 - Others Balance Sheet Debit
00-150-008 - FF&E Reserves Balance Sheet Debit
00-151-000 - *** ACCUM DEPREC. FIXED ASSETS *** Balance Sheet Credit
00-151-002 - Accum.Dep.Building Balance Sheet Credit
00-151-003 - Accum.Dep.Machinery & Equipment Balance Sheet Credit
00-151-004 - Accum.Dep.Motor Vehicle Balance Sheet Credit
00-151-005 - Accum.Dep.Computer Hardware & Software Balance Sheet Credit
00-151-006 - Accum.Dep.Furnitures Fixtures Balance Sheet Credit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

00-151-007 - Accum.Dep.Others Balance Sheet Credit

00-155-000 - *** ASSETS LEASING *** Balance Sheet Debit
00-155-001 - Motor Vehicle Leasing Balance Sheet Debit
00-157-000 - *** ACCUM DEPREC. FIXED ASSETS *** Balance Sheet Credit
00-157-001 - Accum.Dep.Motor Vehicle Leasing Balance Sheet Credit
00-170-000 - *** OTHER ASSET *** Balance Sheet Debit
00-170-001 - Pre Opening Expenses Balance Sheet Debit
00-170-002 - Construction In Progress Balance Sheet Debit
00-170-003 - Deffered Charge Balance Sheet Debit
00-170-004 - Suspenses Account Balance Sheet Debit
00-170-005 - Pre Fixed Assets Balance Sheet Debit
00-172-000 - *** ACCUM AMORTIZATION OTHER ASSET *** Balance Sheet Credit
00-172-001 - Accum.Amort.Pre Opening Expenses Balance Sheet Credit
00-200-000 - *** ACCOUNT PAYABLE *** Balance Sheet Credit
00-200-001 - A/P TRADE Balance Sheet Credit
00-200-002 - A/P Owning Company Balance Sheet Credit
00-200-003 - A/P Inter Company Balance Sheet Credit
00-200-004 - A/P Barter Agreement Balance Sheet Credit
00-200-005 - A/P Base Management Fees Balance Sheet Credit
00-200-006 - A/P Incentive Fee Balance Sheet Credit
00-200-007 - A/P Network Sales & Marketing Fund Balance Sheet Credit
00-200-008 - A/P Advantage Plus Balance Sheet Credit
00-200-009 - A/P Tree for A Child Balance Sheet Credit
00-200-010 - A/P Consignment Balance Sheet Credit
00-200-020 - A/P Other Balance Sheet Credit
00-200-030 - Package Clearance Balance Sheet Credit
00-210-000 - *** TAX PAYABLE *** Balance Sheet Credit
00-210-001 - A/P Income Tax art 21 Balance Sheet Credit
00-210-002 - A/P Income Tax art 23 Balance Sheet Credit
00-210-003 - A/P Income Tax art 26 Balance Sheet Credit
00-210-004 - Sales Tax - PB 1 Balance Sheet Credit
00-210-005 - A/P Tax VAT Balance Sheet Credit
00-210-006 - Wiholding Tax Corporate Balance Sheet Credit
00-210-007 - Tax Payable - Income Tax Art 4 (2) Fin Balance Sheet Credit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

00-220-000 - *** UNEARNED INCOME *** Balance Sheet Credit

00-220-001 - Unearned Income A Balance Sheet Credit
00-220-002 - Unearned Income B Balance Sheet Credit
00-230-000 - *** ACCRUED EXPENSES *** Balance Sheet Credit
00-230-001 - Accrued Salary and Wages Balance Sheet Credit
00-230-002 - Accrued Vacation Pay Balance Sheet Credit
00-230-003 - Accrued Bonus THR Balance Sheet Credit
00-230-004 - Accrued Bonus Other Balance Sheet Credit
00-230-005 - Accrued Jamsostek Balance Sheet Credit
00-230-006 - Accrued Medical Insurance Balance Sheet Credit
00-230-007 - Accrued Staff Insurance Balance Sheet Credit
00-230-008 - Accrued Pension Scheme Balance Sheet Credit
00-230-009 - Accrued Others Benefit Balance Sheet Credit
00-230-010 - Accrued Laundry & Dry Clean Balance Sheet Credit
00-230-011 - Accrued Meal Cafetaria Balance Sheet Credit
00-230-012 - Accrued Music & Entertainment Balance Sheet Credit
00-230-013 - Accrued Newspaper & Magazine Balance Sheet Credit
00-230-014 - Accrued Shuttle Transportation Balance Sheet Credit
00-230-015 - Accrued Commission Balance Sheet Credit
00-230-016 - Accrued Audit Fees Balance Sheet Credit
00-230-017 - Accrued Training Balance Sheet Credit
00-230-018 - Accrued Pest Control Balance Sheet Credit
00-230-019 - Accrued Garbage Removal Balance Sheet Credit
00-230-020 - Accrued Maintenance Contract Balance Sheet Credit
00-230-021 - Accrued Telephone Balance Sheet Credit
00-230-022 - Accrued Electricity Balance Sheet Credit
00-230-023 - Accrued Water Balance Sheet Credit
00-230-024 - Accrued Fuel Balance Sheet Credit
00-230-025 - Accrued Gas and LPG Balance Sheet Credit
00-230-026 - Accrued Service Charge Balance Sheet Credit
00-230-030 - Accrued Others Balance Sheet Credit
00-240-000 - *** GUEST DEPOSIT *** Balance Sheet Credit
00-240-001 - Guest Deposit FO Balance Sheet Credit
00-240-002 - Guest Deposit AR Balance Sheet Credit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

00-240-003 - Security Deposit Space Rental Balance Sheet Credit

00-240-004 - Guest Deposit Unrecognize Balance Sheet Credit
00-240-005 - Guest Deposit Prepaid Voucher Balance Sheet Credit
00-240-010 - Guest Deposit AR-FOC Balancing Account Balance Sheet Credit
00-250-000 - *** OTHER LIABILITIES *** Balance Sheet Credit
00-250-001 - Provision Room Linen Balance Sheet Credit
00-250-002 - Provision F&B Linen Balance Sheet Credit
00-250-003 - Provision Glassware Balance Sheet Credit
00-250-004 - Provision Chinaware Balance Sheet Credit
00-250-005 - Provision Holoware Balance Sheet Credit
00-250-006 - Provision Cuttleries Balance Sheet Credit
00-250-007 - Provision Kitchen Utensil Balance Sheet Credit
00-250-008 - Provision Uniform Balance Sheet Credit
00-250-009 - Sponsorship Balance Sheet Credit
00-250-010 - Provision Severance Pay Balance Sheet Credit
00-250-011 - Loss & Breakages Fund Balance Sheet Credit
00-250-012 - Staff Welfare Fund Balance Sheet Credit
00-250-020 - Provision Other Balance Sheet Credit
00-280-000 - *** RESERVE *** Balance Sheet Credit
00-280-001 - Reserve FF&E Balance Sheet Credit
00-290-000 - *** LONG TERM LIABILITIES *** Balance Sheet Credit
00-290-001 - Bank Loan Balance Sheet Credit
00-290-002 - Property Leasing Balance Sheet Credit
00-290-003 - Loan to Share Holder Balance Sheet Credit
00-300-000 - *** CAPITAL *** Balance Sheet Credit
00-300-001 - Share Capital - Ordinary Stock Balance Sheet Credit
00-300-002 - Share Capital - Preferred Stock Balance Sheet Credit
00-350-000 - *** RETAINED EARNING *** Balance Sheet Credit
00-350-010 - R/ Earnings previous year Balance Sheet Credit
00-350-030 - R/ Earnings current year Balance Sheet Credit
00-350-040 - R/ Earnings prior adjustment Balance Sheet Credit
00-350-050 - R/ Earnings Balance Sheet Credit
10-100-000 - *** ROOM REVENUE *** Income Statement Credit
10-100-001 - Room Revenue Income Statement Credit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

10-100-002 - Room No Show Income Statement Credit

10-100-003 - Room Day Use Income Statement Credit
10-100-004 - Room Extra Bed Income Statement Credit
10-100-005 - Room Other Revenue Income Statement Credit
10-100-006 - Allowance Room Income Statement Debit
10-200-000 - *** ROOM SALARY AND WAGES *** Income Statement Credit
10-200-110 - FO Basic Salary Income Statement Debit
10-200-111 - FO Bonus Income Statement Debit
10-200-112 - FO Overtime Income Statement Debit
10-200-113 - FO Incentive Income Statement Debit
10-200-114 - FO Vacation Pay Income Statement Debit
10-200-115 - FO Severance Pay Income Statement Debit
10-200-116 - FO Housing Income Statement Debit
10-200-117 - FO Employee Meals Income Statement Debit
10-200-118 - FO Medical Insurance Income Statement Debit
10-200-119 - FO Pension Fund Income Statement Debit
10-200-120 - FO Payroll Taxes Income Statement Debit
10-200-121 - FO Other Benefit Income Statement Debit
10-200-122 - FO THR Expense Income Statement Debit
10-200-210 - HK Basic Salary Income Statement Debit
10-200-211 - HK Bonus Income Statement Debit
10-200-212 - HK Overtime Income Statement Debit
10-200-213 - HK Incentive Income Statement Debit
10-200-214 - HK Vacation Pay Income Statement Debit
10-200-215 - HK Severance Pay Income Statement Debit
10-200-216 - HK Housing Income Statement Debit
10-200-217 - HK Employee Meals Income Statement Debit
10-200-218 - HK Medical Insurance Income Statement Debit
10-200-219 - HK Pension Fund Income Statement Debit
10-200-220 - HK Payroll Taxes Income Statement Debit
10-200-221 - HK Other Benefit Income Statement Debit
10-200-222 - HK THR Expense Income Statement Debit
10-300-000 - *** ROOM OTHER EXPENSES *** Income Statement Credit
10-300-101 - Room - Laundry & Dry cleaning Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

10-300-102 - Room - Contract Services Income Statement Debit

10-300-103 - FO Data processing Income Statement Debit
10-300-104 - Room - Replacement Income Statement Debit
10-300-105 - FO Uniforms Income Statement Debit
10-300-106 - FO Cleaning supplies Income Statement Debit
10-300-107 - FO Guest supplies Income Statement Debit
10-300-108 - Room - Newspaper & Magazine Income Statement Debit
10-300-109 - FO Printing & Stationary Income Statement Debit
10-300-110 - Room - Music & Entertainment Income Statement Debit
10-300-111 - Room - Guest Gratuities Income Statement Debit
10-300-112 - Room - Guest Transportation Income Statement Debit
10-300-113 - Room - Guest Relocation Income Statement Debit
10-300-114 - Room - Travel Agency Commissions Income Statement Debit
10-300-115 - FO Travelling Expenses Income Statement Debit
10-300-116 - Room - Decoration - Flowers Income Statement Debit
10-300-117 - Room - Reservation Expenses Income Statement Debit
10-300-118 - FO Telephone, Post&Cable Income Statement Debit
10-300-119 - FO Training Income Statement Debit
10-300-203 - HK Data processing Income Statement Debit
10-300-205 - HK Uniforms Income Statement Debit
10-300-206 - HK Cleaning supplies Income Statement Debit
10-300-207 - HK Guest supplies Income Statement Debit
10-300-209 - HK Printing & Stationary Income Statement Debit
10-300-215 - HK Travelling Expenses Income Statement Debit
10-300-218 - HK Telephone, Post&Cable Income Statement Debit
10-300-219 - HK Training Income Statement Debit
10-300-300 - Room - Miscellaneous Income Statement Debit
10-300-310 - TV Channel Expenses Income Statement Debit
20-100-000 - *** STREATS RESTAURANT REVENUE *** Income Statement Credit
20-100-001 - STREATS - Food Revenue Income Statement Credit
20-100-002 - STREATS - Beverage Revenue Income Statement Credit
20-100-003 - STREATS - Tobacco Revenue Income Statement Credit
20-100-004 - STREATS - Other Income Income Statement Credit
20-100-005 - STREATS - Allowance Food Revenue Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

20-100-006 - STREATS - Allowance Beverage Revenue Income Statement Debit

20-100-007 - STREATS - Allowance Tobacco Income Income Statement Debit
20-100-008 - STREATS - Allowance Other Income Income Statement Debit
20-150-000 - *** STREATS COST OF SALES *** Income Statement Credit
20-150-001 - STREATS - Cost of Food Income Statement Debit
20-150-002 - STREATS - Cost of Beverage Income Statement Debit
20-150-003 - STREATS - Cost of Tobacco Income Statement Debit
20-150-004 - STREATS - Cost of Other Income Income Statement Debit
20-200-000 - *** STREATS SALARY AND WAGES *** Income Statement Credit
20-200-110 - STREATS - Basic Salary Income Statement Debit
20-200-111 - STREATS - Bonus Income Statement Debit
20-200-112 - STREATS - Overtime Income Statement Debit
20-200-113 - STREATS - Incentive Income Statement Debit
20-200-114 - STREATS - Vacation Pay Income Statement Debit
20-200-115 - STREATS - Severance Pay Income Statement Debit
20-200-116 - STREATS - Housing Income Statement Debit
20-200-117 - STREATS - Employee Meals Income Statement Debit
20-200-118 - STREATS - Medical Insurance Income Statement Debit
20-200-119 - STREATS - Pension Fund Income Statement Debit
20-200-120 - STREATS - Payroll Taxes Income Statement Debit
20-200-121 - STREATS - Other Benefit Income Statement Debit
20-200-122 - STREATS - THR Expense Income Statement Debit
20-300-000 - *** STREATS OTHER EXPENSES *** Income Statement Credit
20-300-101 - STREATS - Laundry & Dry cleaning Income Statement Debit
20-300-102 - STREATS - Contract Services Income Statement Debit
20-300-103 - STREATS - Data Processing Income Statement Debit
20-300-104 - STREATS - Replacemt China/Glass/Siver Income Statement Debit
20-300-105 - STREATS - Uniform Income Statement Debit
20-300-106 - STREATS - Cleaning Supplies Income Statement Debit
20-300-107 - STREATS - Guest Supplies Income Statement Debit
20-300-108 - STREATS - Newspaper & Magazine Income Statement Debit
20-300-109 - STREATS - Printing & Stationary Income Statement Debit
20-300-110 - STREATS - Music & Entertainment Income Statement Debit
20-300-111 - STREATS - Guest s Gratuities Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

20-300-112 - STREATS - Rental of Equipment Income Statement Debit

20-300-113 - STREATS - Licenses Income Statement Debit
20-300-114 - STREATS - Kitchen Fuel Income Statement Debit
20-300-115 - STREATS - Travelling Expenses Income Statement Debit
20-300-116 - STREATS - Menus & Beverage List Income Statement Debit
20-300-117 - STREATS - Decoration & Flowers Income Statement Debit
20-300-118 - STREATS - Telephone, Post&Cable Income Statement Debit
20-300-119 - STREATS - Training Income Statement Debit
20-300-120 - STREATS - Kitchen Utensils&Supplies Income Statement Debit
20-300-300 - STREATS - Miscellaneous Income Statement Debit
21-100-000 - *** POOL BAR REVENUE *** Income Statement Credit
21-100-001 - POOL BAR - Food Revenue Income Statement Credit
21-100-002 - POOL BAR - Beverage Revenue Income Statement Credit
21-100-003 - POOL BAR - Tobacco Revenue Income Statement Credit
21-100-004 - POOL BAR - Other Income Income Statement Credit
21-100-005 - POOL BAR - Allowance Food Revenue Income Statement Debit
21-100-006 - POOL BAR - Allowance Beverage Revenue Income Statement Debit
21-100-007 - POOL BAR - Allowance Tobacco Income Income Statement Debit
21-100-008 - POOL BAR - Allowance Other Income Income Statement Debit
21-150-000 - *** POOL BAR - COST OF SALES *** Income Statement Debit
21-150-001 - POOL BAR - Cost of Food Income Statement Debit
21-150-002 - POOL BAR - Cost of Beverage Income Statement Debit
21-150-003 - POOL BAR - Cost of Tobacco Income Statement Debit
21-150-004 - POOL BAR - Cost of Other Income Income Statement Debit
21-200-000 - *** POOL BAR - PAYROLL *** Income Statement Debit
21-200-110 - POOL BAR - Basic Salary Income Statement Debit
21-200-111 - POOL BAR - Bonus Income Statement Debit
21-200-112 - POOL BAR - Overtime Income Statement Debit
21-200-113 - POOL BAR - Incentive Income Statement Debit
21-200-114 - POOL BAR - Vacation Pay Income Statement Debit
21-200-115 - POOL BAR - Severance Pay Income Statement Debit
21-200-116 - POOL BAR - Housing Income Statement Debit
21-200-117 - POOL BAR - Employee Meals Income Statement Debit
21-200-118 - POOL BAR - Medical Insurance Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

21-200-119 - POOL BAR - Pension Fund Income Statement Debit

21-200-120 - POOL BAR - Payroll Taxes Income Statement Debit
21-200-121 - POOL BAR - Other Benefit Income Statement Debit
21-200-122 - POOL BAR - THR Expense Income Statement Debit
21-300-000 - *** POOL BAR - OTHER EXPENSES *** Income Statement Debit
21-300-101 - POOL BAR - Laundry & Dry cleaning Income Statement Debit
21-300-102 - POOL BAR - Contract Services Income Statement Debit
21-300-103 - POOL BAR - Data Processing Income Statement Debit
21-300-104 - POOL BAR - Replacemt China/Glass/Siver Income Statement Debit
21-300-105 - POOL BAR - Uniform Income Statement Debit
21-300-106 - POOL BAR - Cleaning Supplies Income Statement Debit
21-300-107 - POOL BAR - Guest Supplies Income Statement Debit
21-300-108 - POOL BAR - Newspaper & Magazine Income Statement Debit
21-300-109 - POOL BAR - Printing & Stationary Income Statement Debit
21-300-110 - POOL BAR - Music & Entertainment Income Statement Debit
21-300-111 - POOL BAR - Guest s Gratuities Income Statement Debit
21-300-112 - POOL BAR - Rental of Equipment Income Statement Debit
21-300-113 - POOL BAR - Licenses Income Statement Debit
21-300-114 - POOL BAR - Kitchen Fuel Income Statement Debit
21-300-115 - POOL BAR - Travelling Expenses Income Statement Debit
21-300-116 - POOL BAR - Menus & Beverage List Income Statement Debit
21-300-117 - POOL BAR - Decoration & Flowers Income Statement Debit
21-300-118 - POOL BAR - Telephone, Post&Cable Income Statement Debit
21-300-119 - POOL BAR - Training Income Statement Debit
21-300-120 - POOL BAR - Kitchen Utensils&Supplies Income Statement Debit
21-300-300 - POOL BAR - Miscellaneous Income Statement Debit
24-100-000 - *** BANQUET REVENUE *** Income Statement Credit
24-100-001 - BQ - Food Revenue Income Statement Credit
24-100-002 - BQ - Beverage Revenue Income Statement Credit
24-100-004 - BQ - Other Income Income Statement Credit
24-100-005 - BQ - Allowance Food Revenue Income Statement Debit
24-100-006 - BQ - Allowance Beverage Revenue Income Statement Debit
24-100-008 - BQ - Allowance Other Income Income Statement Debit
24-150-000 - *** BANQUET COST OF SALES *** Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

24-150-001 - BQ - Cost Of Food Income Statement Debit

24-150-002 - BQ - Cost Of Beverage Income Statement Debit
24-150-004 - BQ - Cost of Other Income Income Statement Debit
24-200-000 - *** BANQUET SALARY AND WAGES *** Income Statement Debit
24-200-110 - BQ - Basic Salary Income Statement Debit
24-200-111 - BQ - Bonus Income Statement Debit
24-200-112 - BQ - Overtime Income Statement Debit
24-200-113 - BQ - Incentive Income Statement Debit
24-200-114 - BQ - Vacation Pay Income Statement Debit
24-200-115 - BQ - Severance Pay Income Statement Debit
24-200-116 - BQ - Housing Income Statement Debit
24-200-117 - BQ - Employee Meals Income Statement Debit
24-200-118 - BQ - Medical Insurance Income Statement Debit
24-200-119 - BQ - Pension Fund Income Statement Debit
24-200-120 - BQ - Income Taxes Income Statement Debit
24-200-121 - BQ - Other Benefit Income Statement Debit
24-200-122 - BQ - THR Expense Income Statement Debit
24-300-000 - *** BANQUET OTHER EXPENSES *** Income Statement Debit
24-300-101 - BQ - Laundry & Dry cleaning Income Statement Debit
24-300-102 - BQ - Contract Services Income Statement Debit
24-300-103 - BQ - Data Processing Income Statement Debit
24-300-104 - BQ - Replacemt China/Glass/Siver Income Statement Debit
24-300-105 - BQ - Uniforms Income Statement Debit
24-300-106 - BQ - Cleaning Supplies Income Statement Debit
24-300-107 - BQ - Guest Supplies Income Statement Debit
24-300-108 - BQ - Newspaper & Magazine Income Statement Debit
24-300-109 - BQ - Printing & Stationery Income Statement Debit
24-300-110 - BQ - Music & Entertainment Income Statement Debit
24-300-111 - BQ - Guest s Gratuities Income Statement Debit
24-300-112 - BQ - Rental of Equipment Income Statement Debit
24-300-113 - BQ - Licenses Income Statement Debit
24-300-114 - BQ - Kitchen Fuel Income Statement Debit
24-300-115 - BQ - Travelling Expenses Income Statement Debit
24-300-116 - BQ - Menu & Baverage List Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

24-300-117 - BQ - Decoration & Flowers Income Statement Debit

24-300-118 - BQ - Telephone, Post&Cable Income Statement Debit
24-300-119 - BQ - Training Income Statement Debit
24-300-120 - BQ - Kitchen Utensils&Supplies Income Statement Debit
24-300-300 - BQ - Miscellaneous Income Statement Debit
25-100-000 - *** ROOM SERVICE REVENUE *** Income Statement Credit
25-100-001 - ROOM SVC - Food Revenue Income Statement Credit
25-100-002 - ROOM SVC - Beverage Revenue Income Statement Credit
25-100-003 - ROOM SVC - Tobacco Revenue Income Statement Credit
25-100-004 - ROOM SVC - Other Income Income Statement Credit
25-100-005 - ROOM SVC - Allowance Food Revenue Income Statement Debit
25-100-006 - ROOM SVC - Allowance Beverage Revenue Income Statement Debit
25-100-007 - ROOM SVC - Allowance Tobacco Revenue Income Statement Debit
25-100-008 - ROOM SVC - Allowance Other Income Income Statement Debit
25-150-000 - *** ROOM SERVICE COST OF SALES *** Income Statement Credit
25-150-001 - ROOM SVC - Cost of Food Income Statement Debit
25-150-002 - ROOM SVC - Cost of Beverage Income Statement Debit
25-150-003 - ROOM SVC - Cost of Tobacco Income Statement Debit
25-150-004 - ROOM SVC - Cost of Other Income Income Statement Debit
25-200-000 - *** ROOM SERVICE SALARY AND WAGES *** Income Statement Credit
25-200-110 - ROOM SVC - Basic Salary Income Statement Debit
25-200-111 - ROOM SVC - Bonus Income Statement Debit
25-200-112 - ROOM SVC - Overtime Income Statement Debit
25-200-113 - ROOM SVC - Incentive Income Statement Debit
25-200-114 - ROOM SVC - Vacation Pay Income Statement Debit
25-200-115 - ROOM SVC - Severance Pay Income Statement Debit
25-200-116 - ROOM SVC - Housing Income Statement Debit
25-200-117 - ROOM SVC - Employee Meals Income Statement Debit
25-200-118 - ROOM SVC - Medical Insurance Income Statement Debit
25-200-119 - ROOM SVC - Pension Fund Income Statement Debit
25-200-120 - ROOM SVC - Payroll Taxes Income Statement Debit
25-200-121 - ROOM SVC - Other Benefit Income Statement Debit
25-200-122 - ROOM SVC - THR Expense Income Statement Debit
25-300-000 - *** ROOM SERVICE OTHER EXPENSES *** Income Statement Credit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

25-300-101 - ROOM SERVICE - Laundry & Dry cleaning Income Statement Debit
25-300-102 - ROOM SERVICE - Contract Services Income Statement Debit
25-300-103 - ROOM SERVICE - Data Processing Income Statement Debit
25-300-104 - ROOM SERVICE - Replacemt China/Glass/Siv Income Statement Debit
25-300-105 - ROOM SERVICE - Uniform Income Statement Debit
25-300-106 - ROOM SERVICE - Cleaning Supplies Income Statement Debit
25-300-107 - ROOM SERVICE - Guest Supplies Income Statement Debit
25-300-108 - ROOM SERVICE - Newspaper & Magazine Income Statement Debit
25-300-109 - ROOM SERVICE - Printing & Stationary Income Statement Debit
25-300-110 - ROOM SERVICE - Music & Entertainment Income Statement Debit
25-300-111 - ROOM SERVICE - Guest s Gratuities Income Statement Debit
25-300-112 - ROOM SERVICE - Rental of Equipment Income Statement Debit
25-300-113 - ROOM SERVICE - Licenses Income Statement Debit
25-300-114 - ROOM SERVICE - Kitchen Fuel Income Statement Debit
25-300-115 - ROOM SERVICE - Travelling Expenses Income Statement Debit
25-300-116 - ROOM SERVICE - Menus & Beverage List Income Statement Debit
25-300-117 - ROOM SERVICE - Decoration & Flowers Income Statement Debit
25-300-118 - ROOM SERVICE - Telephone, Post&Cable Income Statement Debit
25-300-119 - ROOM SERVICE - Training Income Statement Debit
25-300-120 - ROOM SERVICE - Kitchen Utensils&Supplies Income Statement Debit
25-300-300 - ROOM SERVICE - Miscellaneous Income Statement Debit
26-100-000 - *** MINIBAR REVENUE *** Income Statement Credit
26-100-001 - Minibar Revenue Income Statement Credit
26-100-005 - Minibar - Allowance Food Revenue Income Statement Debit
26-150-000 - *** MINIBAR COST OF SALES *** Income Statement Credit
26-150-001 - Cost of Minibar Income Statement Debit
27-100-000 - *** LOUNGE BAR REVENUE *** Income Statement Credit
27-100-001 - Lounge Bar - Food Revenue Income Statement Credit
27-100-002 - Lounge Bar - Beverage Revenue Income Statement Credit
27-100-003 - Lounge Bar - Tobacco Revenue Income Statement Credit
27-100-004 - Lounge Bar - Other Income Income Statement Credit
27-100-005 - Lounge Bar - Allowance Food Revenue Income Statement Debit
27-100-006 - Lounge Bar - Allowance Beverage Revenue Income Statement Debit
27-100-007 - Lounge Bar - Allowance Tobacco Revenue Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

27-100-008 - Lounge Bar - Allowance Other Income Income Statement Debit

27-150-000 - *** LOUNGE BAR COST OF SALES *** Income Statement Credit
27-150-001 - Lounge Bar - Cost of Food Income Statement Debit
27-150-002 - Lounge Bar - Cost of Beverage Income Statement Debit
27-150-003 - Lounge Bar - Cost of Tobacco Income Statement Debit
27-150-004 - Lounge Bar - Cost of Other Income Income Statement Debit
27-200-000 - *** LOUNGE BAR SALARY AND WAGES *** Income Statement Credit
27-200-110 - Lounge Bar - Basic Salary Income Statement Debit
27-200-111 - Lounge Bar - Bonus Income Statement Debit
27-200-112 - Lounge Bar - Overtime Income Statement Debit
27-200-113 - Lounge Bar - Incentive Income Statement Debit
27-200-114 - Lounge Bar - Vacation Pay Income Statement Debit
27-200-115 - Lounge Bar - Severance Pay Income Statement Debit
27-200-116 - Lounge Bar - Housing Income Statement Debit
27-200-117 - Lounge Bar - Employee Meals Income Statement Debit
27-200-118 - Lounge Bar - Medical Insurance Income Statement Debit
27-200-119 - Lounge Bar - Pension Fund Income Statement Debit
27-200-120 - Lounge Bar - Payroll Taxes Income Statement Debit
27-200-121 - Lounge Bar - Other Benefit Income Statement Debit
27-200-122 - Lounge Bar - THR Expense Income Statement Debit
27-300-000 - *** LOUNGE BAR OTHER EXPENSES *** Income Statement Credit
27-300-101 - Lounge Bar - Laundry & Dry cleaning Income Statement Debit
27-300-102 - Lounge Bar - Contract Services Income Statement Debit
27-300-103 - Lounge Bar - Data Processing Income Statement Debit
27-300-104 - Lounge Bar - Replacemt China/Glass/Siver Income Statement Debit
27-300-105 - Lounge Bar - Uniform Income Statement Debit
27-300-106 - Lounge Bar - Cleaning Supplies Income Statement Debit
27-300-107 - Lounge Bar - Guest Supplies Income Statement Debit
27-300-108 - Lounge Bar - Newspaper & Magazine Income Statement Debit
27-300-109 - Lounge Bar - Printing & Stationary Income Statement Debit
27-300-110 - Lounge Bar - Music & Entertainment Income Statement Debit
27-300-111 - Lounge Bar - Guest s Gratuities Income Statement Debit
27-300-112 - Lounge Bar - Rental of Equipment Income Statement Debit
27-300-113 - Licenses Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

27-300-114 - Lounge Bar - Kitchen Fuel Income Statement Debit

27-300-115 - Lounge Bar - Travelling Expenses Income Statement Debit
27-300-116 - Lounge Bar - Menus & Beverage List Income Statement Debit
27-300-117 - Lounge Bar - Decoration & Flowers Income Statement Debit
27-300-118 - Lounge Bar - Telephone, Post&Cable Income Statement Debit
27-300-119 - Lounge Bar - Training Income Statement Debit
27-300-120 - Lounge Bar - Kitchen Utensils&Supplies Income Statement Debit
27-300-300 - Lounge Bar - Miscellaneous Income Statement Debit
28-200-000 - *** F&B ADMIN SALARY AND WAGES *** Income Statement Credit
28-200-110 - F&B Admin - Basic Salary Income Statement Debit
28-200-111 - F&B Admin - Bonus Income Statement Debit
28-200-112 - F&B Admin - Overtime Income Statement Debit
28-200-113 - F&B Admin - Incentive Income Statement Debit
28-200-114 - F&B Admin - Vacation Pay Income Statement Debit
28-200-115 - F&B Admin - Severance Pay Income Statement Debit
28-200-116 - F&B Admin - Housing Income Statement Debit
28-200-117 - F&B Admin - Employee Meals Income Statement Debit
28-200-118 - F&B Admin - Medical Insurance Income Statement Debit
28-200-119 - F&B Admin - Pension Fund Income Statement Debit
28-200-120 - F&B Admin - Payroll Taxes Income Statement Debit
28-200-121 - F&B Admin - Other Benefit Income Statement Debit
28-200-122 - F&B Admin - THR Expense Income Statement Debit
28-300-000 - *** F&B ADMIN OTHER EXPENSES *** Income Statement Debit
28-300-101 - F&B Admin - Laundry & Dry cleaning Income Statement Debit
28-300-102 - F&B Admin - Contract Services Income Statement Debit
28-300-103 - F&B Admin - Data Processing Income Statement Debit
28-300-104 - F&B Admin - Replacemt China/Glass/Siver Income Statement Debit
28-300-105 - F&B Admin - Uniform Income Statement Debit
28-300-106 - F&B Admin - Cleaning Supplies Income Statement Debit
28-300-107 - F&B Admin - Guest Supplies Income Statement Debit
28-300-108 - F&B Admin - Newspaper & Magazine Income Statement Debit
28-300-109 - F&B Admin - Printing & Stationary Income Statement Debit
28-300-110 - F&B Admin - Music & Entertainment Income Statement Debit
28-300-111 - F&B Admin - Guest s Gratuities Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

28-300-112 - F&B Admin - Rental of Equipment Income Statement Debit

28-300-113 - F&B Admin - Licenses Income Statement Debit
28-300-114 - F&B Admin - Kitchen Fuel Income Statement Debit
28-300-115 - F&B Admin - Travelling Expenses Income Statement Debit
28-300-116 - F&B Admin - Menus & Beverage List Income Statement Debit
28-300-117 - F&B Admin - Decoration & Flowers Income Statement Debit
28-300-118 - F&B Admin - Telephone, Post&Cable Income Statement Debit
28-300-119 - F&B Admin - Training Income Statement Debit
28-300-120 - F&B Admin - Kitchen Utensils&Supplies Income Statement Debit
28-300-300 - F&B Admin - Miscellaneous Income Statement Debit
29-200-000 - *** F&B KITCHEN SALARY AND WAGES *** Income Statement Credit
29-200-110 - F&B Kitchen - Basic Salary Income Statement Debit
29-200-111 - F&B Kitchen - Bonus Income Statement Debit
29-200-112 - F&B Kitchen - Overtime Income Statement Debit
29-200-113 - F&B Kitchen - Incentive Income Statement Debit
29-200-114 - F&B Kitchen - Vacation Pay Income Statement Debit
29-200-115 - F&B Kitchen - Severance Pay Income Statement Debit
29-200-116 - F&B Kitchen - Housing Income Statement Debit
29-200-117 - F&B Kitchen - Employee Meals Income Statement Debit
29-200-118 - F&B Kitchen - Medical Insurance Income Statement Debit
29-200-119 - F&B Kitchen - Pension Fund Income Statement Debit
29-200-120 - F&B Kitchen - Payroll Taxes Income Statement Debit
29-200-121 - F&B Kitchen - Other Benefit Income Statement Debit
29-200-122 - F&B Kitchen - THR Expense Income Statement Debit
29-300-000 - *** F&B KITCHEN OTHER EXPENSES *** Income Statement Debit
29-300-101 - F&B Kitchen - Laundry & Dry cleaning Income Statement Debit
29-300-102 - F&B Kitchen - Contract Services Income Statement Debit
29-300-103 - F&B Kitchen - Data Processing Income Statement Debit
29-300-104 - F&B Kitchen - Replacemt China/Glass/Sive Income Statement Debit
29-300-105 - F&B Kitchen - Uniform Income Statement Debit
29-300-106 - F&B Kitchen - Cleaning Supplies Income Statement Debit
29-300-107 - F&B Kitchen - Guest Supplies Income Statement Debit
29-300-108 - F&B Kitchen - Newspaper & Magazine Income Statement Debit
29-300-109 - F&B Kitchen - Printing & Stationary Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

29-300-110 - F&B Kitchen - Music & Entertainment Income Statement Debit

29-300-111 - F&B Kitchen - Guest s Gratuities Income Statement Debit
29-300-112 - F&B Kitchen - Rental of Equipment Income Statement Debit
29-300-113 - F&B Kitchen - Licenses Income Statement Debit
29-300-114 - F&B Kitchen - Kitchen Fuel Income Statement Debit
29-300-115 - F&B Kitchen - Travelling Expenses Income Statement Debit
29-300-116 - F&B Kitchen - Menus & Beverage List Income Statement Debit
29-300-117 - F&B Kitchen - Decoration & Flowers Income Statement Debit
29-300-118 - F&B Kitchen - Telephone, Post&Cable Income Statement Debit
29-300-119 - F&B Kitchen - Training Income Statement Debit
29-300-120 - F&B Kitchen - Kitchen Utensils&Supplies Income Statement Debit
29-300-300 - F&B Kitchen - Miscellaneous Income Statement Debit
30-100-000 - *** TELEPHONE REVENUE *** Income Statement Credit
30-100-001 - Local Call Income Statement Credit
30-100-002 - Long Distance Call Income Statement Credit
30-100-003 - International Call Income Statement Credit
30-100-004 - Internet Revenue Income Statement Credit
30-100-005 - Allowance Local Call Income Statement Debit
30-100-006 - Allowance Long Distance Call Income Statement Debit
30-100-007 - Allowance International Call Income Statement Debit
30-100-008 - Allowance Internet Revenue Income Statement Debit
30-150-000 - *** TELEPHONE COST OF SALES *** Income Statement Credit
30-150-001 - Cost of Local Call Income Statement Debit
30-150-002 - Cost of Long Distance Call Income Statement Debit
30-150-003 - Cost of International Call Income Statement Debit
30-150-004 - Cost of Internet Revenue Income Statement Debit
30-200-000 - *** TELEPHONE SALARY AND WAGES *** Income Statement Credit
30-200-110 - Telp - Basic Salary Income Statement Debit
30-200-111 - Telp - Bonus Income Statement Debit
30-200-112 - Telp - Overtime Income Statement Debit
30-200-113 - Telp - Incentive Income Statement Debit
30-200-114 - Telp - Vacation Pay Income Statement Debit
30-200-115 - Telp - Severance Pay Income Statement Debit
30-200-116 - Telp - Housing Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

30-200-117 - Telp - Employee Meals Income Statement Debit

30-200-118 - Telp - Medical Insurance Income Statement Debit
30-200-119 - Telp - Pension Fund Income Statement Debit
30-200-120 - Telp - Payroll Taxes Income Statement Debit
30-200-121 - Telp - Other Benefit Income Statement Debit
30-200-122 - Telp - THR Expense Income Statement Debit
30-300-000 - *** TELEPHONE OTHER EXPENSES *** Income Statement Credit
30-300-101 - Telp - Rental of Equipment Income Statement Debit
30-300-102 - Telp - Contract Services Income Statement Debit
30-300-105 - Telp - Uniforms Income Statement Debit
30-300-109 - Telp - Printing & Stationary Income Statement Debit
30-300-118 - Telp - Telephone, Post&Cable Income Statement Debit
30-300-119 - Telp - Training Income Statement Debit
30-300-300 - Telp - Miscellaneous Income Statement Debit
31-100-000 - *** LAUNDRY REVENUE *** Income Statement Credit
31-100-001 - Sales Guest Laundry Income Statement Credit
31-100-002 - Sales Outside Laundry Income Statement Credit
31-100-003 - Allowance Guest Laundry Income Statement Debit
31-100-004 - Allowance Outside Laundry Income Statement Debit
31-150-000 - *** LAUNDRY COST OF SALES *** Income Statement Credit
31-150-001 - Cost of Guest Laundry Income Statement Debit
31-150-002 - Cost of Outside Laundry Income Statement Debit
31-200-000 - *** LAUNDRY SALARY AND WAGES *** Income Statement Credit
31-200-110 - LDY - Basic Salary Income Statement Debit
31-200-111 - LDY - Bonus Income Statement Debit
31-200-112 - LDY - Overtime Income Statement Debit
31-200-113 - LDY - Incentive Income Statement Debit
31-200-114 - LDY - Vacation Pay Income Statement Debit
31-200-115 - LDY - Severance Pay Income Statement Debit
31-200-116 - LDY - Housing Income Statement Debit
31-200-117 - LDY - Employee Meals Income Statement Debit
31-200-118 - LDY - Medical Insurance Income Statement Debit
31-200-119 - LDY - Pension Fund Income Statement Debit
31-200-120 - LDY - Payroll Taxes Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

31-200-121 - LDY - Other Benefit Income Statement Debit

31-200-122 - LDY - THR Expense Income Statement Debit
31-300-000 - *** LAUNDRY OTHER EXPENSES *** Income Statement Credit
31-300-102 - LDY - Contract Services Income Statement Debit
31-300-103 - LDY - Laundry Supplies Income Statement Debit
31-300-104 - LDY - Operating Supplies Income Statement Debit
31-300-105 - LDY - Uniforms Income Statement Debit
31-300-106 - LDY - Water & Sewage Income Statement Debit
31-300-107 - LDY - Electricity Income Statement Debit
31-300-113 - LDY - Licenses Income Statement Debit
31-300-119 - LDY - Training Income Statement Debit
31-300-300 - LDY - Miscellaneous Income Statement Debit
32-100-000 - *** TRANSPORTATION REVENUE *** Income Statement Credit
32-100-001 - Car Revenue Income Statement Credit
32-100-002 - Shuttle Revenue Income Statement Credit
32-100-003 - Other Revenue Income Statement Credit
32-100-004 - Allowance Car Revenue Income Statement Debit
32-100-005 - Allowance Shuttle Revenue Income Statement Debit
32-100-006 - Allowance Other Revenue Income Statement Debit
32-150-000 - *** TRANSPORTATION COST OF SALES *** Income Statement Credit
32-150-001 - Cost of Car Revenue Income Statement Debit
32-150-002 - Cost of Shuttle Revenue Income Statement Debit
32-150-003 - Cost of Other Revenue Income Statement Debit
32-200-000 - *** TRANSPORTATION SALARY AND WAGES *** Income Statement Credit
32-200-110 - Transport - Basic Salary Income Statement Debit
32-200-111 - Transport - Bonus Income Statement Debit
32-200-112 - Transport - Overtime Income Statement Debit
32-200-113 - Transport - Incentive Income Statement Debit
32-200-114 - Transport - Vacation Pay Income Statement Debit
32-200-115 - Transport - Severance Pay Income Statement Debit
32-200-116 - Transport - Housing Income Statement Debit
32-200-117 - Transport - Employee Meals Income Statement Debit
32-200-118 - Transport - Medical Insurance Income Statement Debit
32-200-119 - Transport - Pension Fund Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

32-200-120 - Transport - Payroll Taxes Income Statement Debit

32-200-121 - Transport - Other Benefit Income Statement Debit
32-200-122 - Transport - THR Expense Income Statement Debit
32-300-000 - *** TRANSPORTATION OTHER EXPENSES *** Income Statement Credit
32-300-101 - Transport - Fuel & Oil Income Statement Debit
32-300-102 - Transport - Insurance Income Statement Debit
32-300-103 - Transport - Contract Services Income Statement Debit
32-300-104 - Transport - Operating Supplies Income Statement Debit
32-300-105 - Transport - Uniforms Income Statement Debit
32-300-109 - Transport - Printring & Stationary Income Statement Debit
32-300-118 - Transport - Telephone, Postage & Cable Income Statement Debit
32-300-119 - Transport - Training Income Statement Debit
32-300-120 - Transport - Repair & Maintenance Income Statement Debit
32-300-300 - Transport - Miscellaneous Income Statement Debit
33-100-000 - *** BUSINESS CENTRE REVENUE *** Income Statement Credit
33-100-001 - Photocopies Income Statement Credit
33-100-002 - Fax Income Statement Credit
33-100-003 - Phone Income Statement Credit
33-100-004 - Secretaries Fees Income Statement Credit
33-100-005 - Other Sales Income Statement Credit
33-100-006 - Allowance Photocopies Income Statement Debit
33-100-007 - Allowance Fax Income Statement Debit
33-100-008 - Allowance Phone Income Statement Debit
33-100-009 - Allowance Secretaries Fees Income Statement Debit
33-100-010 - Allowance Other Sales Income Statement Debit
33-150-000 - *** BUSINESS CENTRE COST OF SALES *** Income Statement Debit
33-150-001 - Cost of Photocopies Income Statement Debit
33-150-002 - Cost of Fax/Phone Income Statement Debit
33-150-003 - Cost of Secretaries Fees Income Statement Debit
33-150-004 - Cost of Other Sales Income Statement Debit
33-200-000 - *** BUSINESS CENTRE SALARY AND WAGES *** Income Statement Credit
33-200-110 - BC - Basic Salary Income Statement Debit
33-200-111 - BC - Bonus Income Statement Debit
33-200-112 - BC - Overtime Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

33-200-113 - BC - Incentive Income Statement Debit

33-200-114 - BC - Vacation Pay Income Statement Debit
33-200-115 - BC - Severance Pay Income Statement Debit
33-200-116 - BC - Housing Income Statement Debit
33-200-117 - BC - Employee Meals Income Statement Debit
33-200-118 - BC - Medical Insurance Income Statement Debit
33-200-119 - BC - Pension Fund Income Statement Debit
33-200-120 - BC - Payroll Taxes Income Statement Debit
33-200-121 - BC - Other Benefit Income Statement Debit
33-200-122 - BC - THR Expense Income Statement Debit
33-300-000 - *** BUSINESS CENTRE OTHER EXPENSES *** Income Statement Debit
33-300-101 - BC - Rental of Equipment Income Statement Debit
33-300-102 - BC - Contract Services Income Statement Debit
33-300-103 - BC - Data processing Income Statement Debit
33-300-104 - BC - Operating Supplies Income Statement Debit
33-300-105 - BC - Uniforms Income Statement Debit
33-300-109 - BC - Printing & Stationary Income Statement Debit
33-300-113 - BC - Licenses Income Statement Debit
33-300-118 - BC - Telephone, Post&Cable Income Statement Debit
33-300-119 - BC - Training Income Statement Debit
33-300-300 - BC - Miscellaneous Income Statement Debit
34-100-000 - *** SHOP AND OTHER INCOME *** Income Statement Credit
34-100-001 - Shops - Goods Sold Income Statement Credit
34-100-002 - Cigarettes Sold Income Statement Credit
34-100-003 - Space Rental Income Statement Credit
34-100-004 - Commission Income Statement Credit
34-100-005 - Interest Income Income Statement Credit
34-100-006 - Foreign Exchange Gains (Losses) Income Statement Credit
34-100-007 - Other Income Income Statement Credit
34-100-008 - Allowance Shops Income Statement Debit
34-100-009 - Allowance Cigarettes Income Statement Debit
34-100-010 - Allowance Space Rental Income Statement Debit
34-100-011 - Allowance Comission Income Statement Debit
34-100-012 - Allowance Interest Income Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

34-100-013 - Allowance ......... Income Statement Debit

34-100-014 - Allowance Foreign Exchange Income Statement Debit
34-100-015 - Allowance Other Income Income Statement Debit
34-150-000 - *** COST OF SHOP AND OTHER INCOME *** Income Statement Debit
34-150-001 - Cost of Shops - Goods Income Statement Debit
34-150-002 - Cost of Cigarettes Income Statement Debit
34-150-003 - Cost of Other Sales Income Statement Debit
34-200-000 - *** SHOP OTHER INCOME SALARY AND WAGES * Income Statement Credit
34-200-110 - Shop - Basic Salary Income Statement Debit
34-200-111 - Shop - Bonus Income Statement Debit
34-200-112 - Shop - Overtime Income Statement Debit
34-200-113 - Shop - Incentive Income Statement Debit
34-200-114 - Shop - Vacation Pay Income Statement Debit
34-200-115 - Shop - Severance Pay Income Statement Debit
34-200-116 - Shop - Housing Income Statement Debit
34-200-117 - Shop - Employee Meals Income Statement Debit
34-200-118 - Shop - Medical Insurance Income Statement Debit
34-200-119 - Shop - Pension Fund Income Statement Debit
34-200-120 - Shop - Payroll Taxes Income Statement Debit
34-200-121 - Shop - Other Benefit Income Statement Debit
34-200-122 - Shop - THR Expense Income Statement Debit
34-300-000 - *** SHOP OTHER EXPENSES *** Income Statement Credit
34-300-102 - Shop - Contract Services Income Statement Debit
34-300-104 - Shop - Operating Supplies Income Statement Debit
34-300-105 - Shop - Uniforms Income Statement Debit
34-300-113 - Shop - Licenses Income Statement Debit
34-300-118 - Shop - Telephone, Post&Cable Income Statement Debit
34-300-119 - Shop - Training Income Statement Debit
34-300-300 - Shop - Miscellaneous Income Statement Debit
35-100-000 - *** SPORT AND RECREATION REVENUE *** Income Statement Credit
35-100-001 - Rental / Selling of Equipment Income Statement Credit
35-100-002 - Tour Revenue Income Statement Credit
35-100-003 - User Fees Income Statement Credit
35-100-004 - Massage / Sauna Income Statement Credit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

35-100-005 - Others Sales Income Statement Credit

35-100-006 - Allowance Rental/Sell Equipment Income Statement Debit
35-100-007 - Allowance Tour Revenue Income Statement Debit
35-100-008 - Allowance User Fees Income Statement Debit
35-100-009 - Allowance Massage/Sauna Income Statement Debit
35-100-010 - Allowance Other Sales Income Statement Debit
35-150-000 - *** SPORT AND RECREATION COST OF SALES * Income Statement Credit
35-150-001 - Cost of Sport and Recreation Income Statement Debit
35-200-000 - *** SPORT AND RECREATION SALARY AND WAGE Income Statement Credit
35-200-110 - Sport - Basic Salary Income Statement Debit
35-200-111 - Sport - Bonus Income Statement Debit
35-200-112 - Sport - Overtime Income Statement Debit
35-200-113 - Sport - Incentive Income Statement Debit
35-200-114 - Sport - Vacation Pay Income Statement Debit
35-200-115 - Sport - Severance Pay Income Statement Debit
35-200-116 - Sport - Housing Income Statement Debit
35-200-117 - Sport - Employee Meals Income Statement Debit
35-200-118 - Sport - Medical Insurance Income Statement Debit
35-200-119 - Sport - Pension Fund Income Statement Debit
35-200-120 - Sport - Payroll Taxes Income Statement Debit
35-200-121 - Sport - Other Benefit Income Statement Debit
35-200-122 - Sport - THR Expense Income Statement Debit
35-300-000 - *** SPORT AND RECREATION OTHER EXPENSES Income Statement Credit
35-300-101 - Sport - Laundry & Dry cleaning Income Statement Debit
35-300-103 - Sport - Contract Services Income Statement Debit
35-300-104 - Sport - Operating Supplies Income Statement Debit
35-300-105 - Sport - Uniforms Income Statement Debit
35-300-106 - Sport - Cleaning Supplies Income Statement Debit
35-300-109 - Sport - Printing & Stationary Income Statement Debit
35-300-112 - Sport - Rental of Equipment Income Statement Debit
35-300-113 - Sport - Licences Income Statement Debit
35-300-115 - Sport - Travelling Expenses Income Statement Debit
35-300-118 - Sport - Telephone, Post&Cable Income Statement Debit
35-300-119 - Sport - Training Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

35-300-120 - Sport - Maintenance Income Statement Debit

35-300-121 - Sport - Motor Fuel - Vehicle & Boat Income Statement Debit
35-300-122 - Sport - Energy Income Statement Debit
35-300-123 - Sport - Insurance Income Statement Debit
35-300-300 - Sport - Miscellaneous Income Statement Debit
40-200-000 - *** HOUSE LAUNDRY SALARY AND WAGES *** Income Statement Debit
40-200-110 - House Laundry - Basic Salary Income Statement Debit
40-200-111 - House Laundry - Bonus Income Statement Debit
40-200-112 - House Laundry - Overtime Income Statement Debit
40-200-113 - House Laundry - Incentive Income Statement Debit
40-200-114 - House Laundry - Vacation Pay Income Statement Debit
40-200-115 - House Laundry - Severance Pay Income Statement Debit
40-200-116 - House Laundry - Housing Income Statement Debit
40-200-117 - House Laundry - Employee Meals Income Statement Debit
40-200-118 - House Laundry - Medical Insurance Income Statement Debit
40-200-119 - House Laundry - Pension Fund Income Statement Debit
40-200-120 - House Laundry - Payroll Taxes Income Statement Debit
40-200-121 - House Laundry - Other Benefit Income Statement Debit
40-200-122 - House Laundry - THR Expense Income Statement Debit
40-300-000 - *** HOUSE LAUNDRY OTHER EXPENSES *** Income Statement Debit
40-300-103 - House Laundry - Contract Services Income Statement Debit
40-300-105 - House Laundry - Uniforms Income Statement Debit
40-300-106 - House Laundry - Cleaning Supplies Income Statement Debit
40-300-107 - House Laundry - House Laundry - Laundry Income Statement Debit
40-300-108 - House Laundry - Laundry - Water & Sewage Income Statement Debit
40-300-109 - House Laundry - Printing & Stationary Income Statement Debit
40-300-110 - House Laundry - Laundry - Electricity Income Statement Debit
40-300-118 - House Laundry - Telephone, Post&Cable Income Statement Debit
40-300-119 - House Laundry - Training Income Statement Debit
40-300-120 - House Laundry - ALLOCATION - Rooms Dept Income Statement Debit
40-300-121 - House Laundry - ALLOCATION - F&B Dept Income Statement Debit
40-300-122 - House Laundry - ALLOCATION - Sport & Rec Income Statement Debit
40-300-123 - House Laundry - ALLOCATION - Guest Laund Income Statement Debit
40-300-124 - House Laundry - ALLOCATION - Administrat Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

40-300-125 - House Laundry - ALLOCATION - Sales and M Income Statement Debit

40-300-300 - House Laundry - Miscellaneous Income Statement Debit
50-200-000 - *** ADMIN & GENERAL SALARY AND WAGES *** Income Statement Debit
50-200-110 - A&G - Basic Salary Income Statement Debit
50-200-111 - A&G - Bonus Income Statement Debit
50-200-112 - A&G - Overtime Income Statement Debit
50-200-113 - A&G - Incentive Income Statement Debit
50-200-114 - A&G - Vacation Pay Income Statement Debit
50-200-115 - A&G - Severance Pay Income Statement Debit
50-200-116 - A&G - Housing Income Statement Debit
50-200-117 - A&G - Employee Meals Income Statement Debit
50-200-118 - A&G - Medical Insurance Income Statement Debit
50-200-119 - A&G - Pension Fund Income Statement Debit
50-200-120 - A&G - Payroll Taxes Income Statement Debit
50-200-121 - A&G - Other Benefit Income Statement Debit
50-200-122 - A&G - THR Expense Income Statement Debit
50-300-000 - *** ADMIN & GENERAL OTHER EXPENSES *** Income Statement Debit
50-300-101 - A&G - Taxes - Licenses Income Statement Debit
50-300-103 - A&G - Contract Services Income Statement Debit
50-300-104 - A&G - Operating Supplies Income Statement Debit
50-300-105 - A&G - Uniforms Income Statement Debit
50-300-106 - A&G - Data processing Income Statement Debit
50-300-107 - A&G - Donations Income Statement Debit
50-300-108 - A&G - Dues & Subscriptions Income Statement Debit
50-300-109 - A&G - Printing & Stationary Income Statement Debit
50-300-110 - A&G - Credit Card Charge Income Statement Debit
50-300-111 - A&G - Credit & Collection Charges Income Statement Debit
50-300-112 - A&G - Audit Fees Income Statement Debit
50-300-113 - A&G - Bad Debts Income Statement Debit
50-300-114 - A&G - Basic Management Fees Income Statement Debit
50-300-115 - A&G - Travel and Entertainment Income Statement Debit
50-300-116 - A&G - Courier Income Statement Debit
50-300-118 - A&G - Telephone, Post&Cable Income Statement Debit
50-300-119 - A&G - Training Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

50-300-120 - A&G - Cash Overages & Shortages Income Statement Debit

50-300-121 - A&G - Motor Vehicle Expenses Income Statement Debit
50-300-122 - A&G - Bank Financial Charges Income Statement Debit
50-300-123 - A&G - Insurance Income Statement Debit
50-300-124 - A&G - Security Income Statement Debit
50-300-125 - A&G - Provision for Doubtful Accounts Income Statement Debit
50-300-126 - A&G - Professional Fees Income Statement Debit
50-300-127 - A&G - Profit (Loss) on Exchange Income Statement Debit
50-300-130 - A&G - IT Maintenance Contract Income Statement Debit
50-300-131 - A&G - IT Maintenance Contract Networks Income Statement Debit
50-300-132 - A&G - IT External Consulting Costs Income Statement Debit
50-300-133 - A&G - IT ISP and Communication Costs Income Statement Debit
50-300-134 - A&G - IT Miscellaneous Cost Income Statement Debit
50-300-140 - A&G - Legal Fees Income Statement Debit
50-300-300 - A&G - Miscellaneous Income Statement Debit
60-200-000 - *** SALES AND MARKETING SALARY AND WAGES Income Statement Credit
60-200-110 - SM - Basic Salary Income Statement Debit
60-200-111 - SM - Bonus Income Statement Debit
60-200-112 - SM - Overtime Income Statement Debit
60-200-113 - SM - Incentive Income Statement Debit
60-200-114 - SM - Vacation Pay Income Statement Debit
60-200-115 - SM - Severance Pay Income Statement Debit
60-200-116 - SM - Housing Income Statement Debit
60-200-117 - SM - Employee Meals Income Statement Debit
60-200-118 - SM - Medical Insurance Income Statement Debit
60-200-119 - SM - Pension Fund Income Statement Debit
60-200-120 - SM - Payroll Taxes Income Statement Debit
60-200-121 - SM - Other Benefit Income Statement Debit
60-200-122 - SM - THR Expense Income Statement Debit
60-300-000 - *** SALES AND MARKETING OTHER EXPENSES * Income Statement Debit
60-300-105 - SM - Uniform Income Statement Debit
60-300-106 - SM - Data processing Income Statement Debit
60-300-109 - SM - Printing & Stationary Income Statement Debit
60-300-110 - SM - Direct Mail Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

60-300-111 - SM - Guest Gratuities Income Statement Debit

60-300-112 - SM - In House Graphic Income Statement Debit
60-300-113 - SM - Complementary Guest Income Statement Debit
60-300-114 - SM - Hotel Representatives Income Statement Debit
60-300-115 - SM - Travelling Expenses Income Statement Debit
60-300-116 - SM - Courier Income Statement Debit
60-300-117 - SM - Meal & Entertainment Income Statement Debit
60-300-118 - SM - Telephone, Post&Cable Income Statement Debit
60-300-119 - SM - Training Income Statement Debit
60-300-120 - SM - Advertising Outdoors & Printing Income Statement Debit
60-300-121 - SM - Advertising Directories Income Statement Debit
60-300-122 - SM - Advertising Television and Radio Income Statement Debit
60-300-123 - SM - Advertising Internet and Email Income Statement Debit
60-300-124 - SM - Combined Marketing Promotions Income Statement Debit
60-300-125 - SM - F&B Promotions Advantage Plus Income Statement Debit
60-300-130 - SM - Other Marketing Charges Income Statement Debit
60-300-131 - SM - Professional Fees Income Statement Debit
60-300-132 - SM - Loyalty - A Club Income Statement Debit
60-300-133 - SM - Loyalty - A Club Redemption Income Statement Debit
60-300-134 - SM - Loyalty - A Club Giveaway Income Statement Debit
60-300-135 - SM - Loyalty Frequent Flyer Income Statement Debit
60-300-140 - SM - Market Research Income Statement Debit
60-300-141 - SM - Dues & Subscriptions Income Statement Debit
60-300-150 - SM - Regional Sales Contribution to Acco Income Statement Debit
60-300-151 - SM - Marketing Fees to Accor Income Statement Debit
60-300-300 - SM - Miscellaneous Income Statement Debit
70-200-000 - *** HUMAN RESOURCES SALARY AND WAGES *** Income Statement Debit
70-200-110 - HRD - Basic Salary Income Statement Debit
70-200-111 - HRD - Bonus Income Statement Debit
70-200-112 - HRD - Overtime Income Statement Debit
70-200-113 - HRD - Incentive Income Statement Debit
70-200-114 - HRD - Vacation Pay Income Statement Debit
70-200-115 - HRD - Severance Pay Income Statement Debit
70-200-116 - HRD - Housing Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

70-200-117 - HRD - Employee Meals Income Statement Debit

70-200-118 - HRD - Medical Insurance Income Statement Debit
70-200-119 - HRD - Pension Fund Income Statement Debit
70-200-120 - HRD - Payroll Taxes Income Statement Debit
70-200-121 - HRD - Other Benefit Income Statement Debit
70-200-122 - HRD - THR Expense Income Statement Debit
70-300-000 - *** HUMAN RESOURCES OTHER EXPENSES *** Income Statement Debit
70-300-105 - HRD - Uniforms Income Statement Debit
70-300-106 - HRD - Data processing Income Statement Debit
70-300-109 - HRD - Printing & Stationary Income Statement Debit
70-300-115 - HRD - Travelling Expenses Income Statement Debit
70-300-116 - HRD - Courier Income Statement Debit
70-300-118 - HRD - Telephone,Post&Cable Income Statement Debit
70-300-119 - HRD - Training Income Statement Debit
70-300-120 - HRD - Employee Relation Income Statement Debit
70-300-121 - HRD - Relocation Expenses Income Statement Debit
70-300-122 - HRD - Staff Recruitment Income Statement Debit
70-300-123 - HRD - Employee Housing Income Statement Debit
70-300-141 - HRD - Dues & Subscriptions Income Statement Debit
70-300-300 - HRD - Miscellaneous Income Statement Debit
80-200-000 - *** MAINTENANCE SALARY AND WAGES *** Income Statement Debit
80-200-110 - Maintenance - Basic Salary Income Statement Debit
80-200-111 - Maintenance - Bonus Income Statement Debit
80-200-112 - Maintenance - Overtime Income Statement Debit
80-200-113 - Maintenance - Incentive Income Statement Debit
80-200-114 - Maintenance - Vacation Pay Income Statement Debit
80-200-115 - Maintenance - Severance Pay Income Statement Debit
80-200-116 - Maintenance - Housing Income Statement Debit
80-200-117 - Maintenance - Employee Meals Income Statement Debit
80-200-118 - Maintenance - Medical Insurance Income Statement Debit
80-200-119 - Maintenance - Pension Fund Income Statement Debit
80-200-120 - Maintenance - Payroll Taxes Income Statement Debit
80-200-121 - Maintenance - Other Benefit Income Statement Debit
80-200-122 - Maintenance - THR Expense Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

80-300-000 - *** MAINTENANCE OTHER EXPENSES *** Income Statement Debit

80-300-105 - Maintenance - Uniforms Income Statement Debit
80-300-106 - Maintenance - Cleaning Supplies Income Statement Debit
80-300-109 - Maintenance - Printing & Stationery Income Statement Debit
80-300-110 - Maintenance - Fire Safety Income Statement Debit
80-300-111 - Maintenance - Pest Control Income Statement Debit
80-300-115 - Maintenance - Travelling Expenses Income Statement Debit
80-300-118 - Maintenance - Telephone, Post&Cable Income Statement Debit
80-300-119 - Maintenance - Training Income Statement Debit
80-300-120 - Buildings Contract / Material / Supplies Income Statement Debit
80-300-121 - Maintenance Curtains / Draperies Income Statement Debit
80-300-122 - Maintenance Air Conditioning Income Statement Debit
80-300-123 - Maintenance Kitchen Equipment Income Statement Debit
80-300-124 - Maintenance Laundry Income Statement Debit
80-300-125 - Maintenance Electrical / Mech. Equipt. Income Statement Debit
80-300-126 - Maintenance Plumbing / Heating Income Statement Debit
80-300-127 - Maintenance Elevators / Escalator Income Statement Debit
80-300-128 - Maintenance Floor Covering Income Statement Debit
80-300-129 - Maintenance Grounds / Landscape Income Statement Debit
80-300-130 - Maintenance Painting / Decoration Income Statement Debit
80-300-131 - Maintenance Furniture Income Statement Debit
80-300-132 - Maintenance Swimming Pool Income Statement Debit
80-300-133 - Maintenance Vehicle Income Statement Debit
80-300-134 - Maintenance Telephone Income Statement Debit
80-300-135 - Maintenance Genset Income Statement Debit
80-300-136 - Maintenance Television Income Statement Debit
80-300-137 - Maintenance - Engineering Supplies Income Statement Debit
80-300-138 - Maintenance - Bulbs and Lighting Equipme Income Statement Debit
80-300-139 - Maintenance - Removal of Waste Income Statement Debit
80-300-140 - Maintenance - Hygiene Income Statement Debit
80-300-300 - Maintenance - Miscellaneous Income Statement Debit
81-400-000 - *** UTILITIES EXPENSES *** Income Statement Debit
81-400-100 - ELECTRICITY Income Statement Debit
81-400-200 - FUEL/OIL/COAL Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

81-400-300 - GAS Income Statement Debit

81-400-400 - WATER Income Statement Debit
81-400-500 - Other Utilities Cost Income Statement Debit
90-900-000 - *** OTHER EXPENSES NON OPERATING *** Income Statement Debit
90-900-001 - Insurance - PAR /Building and Content Income Statement Debit
90-900-002 - Insurance - Public Liability Income Statement Debit
90-900-005 - Incentive Management Fees Income Statement Debit
90-900-010 - Real Estate Taxes Income Statement Debit
90-900-011 - Personal Property Taxes Income Statement Debit
90-900-012 - Business Occupation Taxes Income Statement Debit
90-900-013 - Utility Taxes Income Statement Debit
90-900-014 - Land and Property Taxes Income Statement Debit
90-900-015 - Other Taxes Income Statement Debit
90-900-020 - Rent - Property Income Statement Debit
90-900-021 - Rent - Data Processing Equipment Income Statement Debit
90-900-022 - Rent - Telephone Equipment Income Statement Debit
90-900-023 - Rent - Other Furnishing & Equipment Income Statement Debit
90-900-030 - Loan Interest Income Statement Debit
90-900-031 - Overdraft Interest Income Statement Debit
90-900-032 - Bank Charges Income Statement Debit
90-900-033 - Mortgage Interest Income Statement Debit
90-900-034 - Profit (Loss) on Exchange Rate Income Statement Debit
90-900-035 - Gain (Loss) on Sales of Fixed Assets Income Statement Debit
90-900-040 - Owner Expenses Income Statement Debit
90-900-041 - Interest Income Income Statement Debit
90-900-042 - Other Income / Expenses Income Statement Debit
90-900-202 - Depreciation - Building Income Statement Debit
90-900-203 - Depreciation - Machinery & Equipment Income Statement Debit
90-900-204 - Depreciation - Motor Vehicle Income Statement Debit
90-900-205 - Depreciation - Computer Hardware & Softw Income Statement Debit
90-900-206 - Depreciation - Furnitures Fixtures Income Statement Debit
90-900-207 - Depreciation - Fixed Assets Others Income Statement Debit
90-900-301 - Depreciation - Property Leasing Income Statement Debit
90-900-401 - Amortization - Pre-Opening Expenses Income Statement Debit
Preference : List of all Account in this system
Account : 00-100-000 TO 90-900-500

Chart of Account Account Type Debit / Credit

90-900-500 - Corporate Taxes Income Statement Debit