purchase
lighting
rent
gengral expences
capital
creditors
drawings
cash
fixtures and fittings
debtors
bank
1001 cash, asset classes: are usually stored in corporate accounting departments, administered by the cashier of currency. 1002 bank deposits: this account accounting business money on deposit in banks or other financial institutions. 1012 other monetary assets: this account accounting business in addition to the cash, monetary assets other than bank deposits. Including bank draft deposits, bank draft deposits margin deposits, credit card deposit, letter of credit and inventory investment, Deposit in other cities and other monetary assets. 1101 traded financial assets: this account accounting business for sale in the near future purpose bonds held by investment, equity investment, fund investment transactions the fair value of financial assets. 1121 notes receivable: accounts accounting of enterprises, such as sales of goods or rendering of services and commercial bills of Exchange received, included bank acceptance bills and commercial acceptance. 1122 accounts receivable: this account accounting business for business activities such as sales of goods and rendering of services, should accept to purchase units or service units received payments. Including price and purchasing goods that should be charged to the debtor by the advance of freight and miscellaneous charges. 1123 prepaid accounts: account accounting business in accordance with the terms of the contract in advance payment amounts to the supply unit. (Deposit) advance not more, you can also do not set up this account, advance payments are credited directly to "accounts payable" accounts. Construction in progress prepayment of enterprise engineering price, also accounted for in this subject. 1131 dividends receivable: accounts accounting of enterprises should receive cash dividends and other distribution of profits should be charged. 1132 interest receivable: this account accounting business of trading, held to maturity investments, financial assets available-for-sale financial assets, loans, deposit of Central Bank money, return to sale financial assets such as Loans to other banks, buying interest should be charged. Enterprise purchases of held to maturity investments in debt interest achieved during holding, "held to maturity investments" account account. 1221 other receivables: this account accounting business in addition to notes receivable, accounts receivable, prepaid accounts receivable and other than temporary payments, mainly including compensation receivable, fines, Rentals Rental receivable packaging, should be charged to staff various advances, deposit paid. 1231 for bad debts: company does not recover or very small likelihood of recovery of receivables. Enterprise result from bad debt losses known as bad debt losses. Account accounting business receivables bad debts. 1401 material procurement: this account daily plan cost accounting enterprise uses materials accounting and actual purchase cost of purchased materials, including purchase price and procurement costs. 1402 supplies in transit: actual cost accounting enterprise uses this account (or price) for materials, goods and other supplies daily accounting, the purchase price has been paid not acceptance into the procurement cost of Goods in transit. 1403 raw materials: the accounts accounting inventory of a variety of materials, including raw materials and primary materials, auxiliary materials, purchased semi-finished products (outsourcing), repair of spare parts (spare parts), packaging material, planned or actual costs, such as fuel. 1404 material cost variance: this account accounting business plans daily accounting of material cost variances in planned costs and actual costs. Enterprise is also available in "raw materials", "working material" account setup "cost variance" detailed account. 1405 inventory: the accounts accounting inventory of finished and waiting for the actual cost of goods sold (or price) or cost (or price), include finished goods, purchase inventory, storage of goods in retail store for sale of goods, goods issue to the exhibition, as well as hosting foreign commodities. 1406 for the goods: the subject does not meet the revenue recognition Accounting Enterprise conditions but in the actual cost of the goods (or price) or cost (or price). Using fees commissioned unit to sell merchandise, you can also set up a separate "commissioned and sell the goods". 1407 products into the sales post: daily accounting accounting enterprise uses this account price difference between price and the price of goods. 1408 processed material: this account accounting business unit processing outside any of the actual cost of materials, goods and other materials. 1411 recycling materials: this account accounting business turnaround plan cost or actual cost of the material, including packaging, low-value and easy consumption products, as well as enterprise (contractor) steel formwork, formwork, scaffolding, etc. Enterprise package, low-value and easy consumption products, you can also set up a separate "packages", "low-value consumables" account. 1471 inventory provision: this account accounting business inventory provision. 1501 held to maturity investments: bonds purchased account accounting business and enterprises have the ability and intention to hold to maturity to receive principal and interest, (accounting for held to maturity investments amortised cost). This account can be held to maturity investment categories and varieties, respectively, "cost", "interest adjustment" and "accrued interest", such as account.