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Chart of Accounts
Selangor
ChartofAccts HMSB HMSB Chart of Account
G/L acct
101000
101001
102000
102001
102002
102003
102004
102005
102006
102007
102008
102009
102010
102011
102012
102013
102014
102015
102016
103000
104000
105000
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105002
106000
107000
108000
108001
108002
109000
109001
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109100
123123
131000
131001
132000
132001
132005
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132007
132008
132009
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132011
132012
132013
132014
132015
132016
133000
134000
Date 11.12.2015
Page
1
135000
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139001
139002
139003
139004
141000
180000
195000
201100
201200
202000
202020
203100
203200
203300
203400
203500
203600
204100
204400
204500
204600
204700
204800
204801
204802
204803
204804
204805
204900
205000
205001
205002
205003
205005
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205100
209999
210000
210001
210002
215000
220000
220100
220200
220300
220400
220500
220600
225000
225100
225200
225201
259900
270000
280000
280100
280101
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280200
280300
280400
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280602
281000
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281200
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281700
281800
281900
282000
282100
287000
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290000
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290198
290201
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290240
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290250
290251
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290255
290256
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290270
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290281
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290288
290289
290290
290292
290296
290298
290299
290327
290388
291212
291218
291219
291222
291266
291272
291288
299272
301100
301200
301300
301400
301401
301402
301404
301600
301700
302000
302020
312100
312200
312300
320000
320001
320002
323100
323110
323300
334000
334100
334200
334300
334400
334500
334600
334700
334800
334900
335000
349000
349100
349101
349102
349103
349104
349900
349901
349902
349903
349904
349905
349906
349907
349908
349909
349910
349911
350000
350100
370100
370200
370300
380100
380101
380102
380103
380104
380105
380106
380107
380108
380109
380110
380111
380112
380113
380114
380115
380116
380117
380118
380119
380120
380121
380122
380123
380124
380125
380126
380127
380128
380129
380130
380131
380500
390000
399000
401000
403000
403001
403002
403300
404000
404001
404002
404003
404004
404005
411100
431100
451300
461100
461200
461300
461400
461500
461600
461700
461800
461900
462000
469100
Salary Clearing
Salary Accrual-AHMAD MOKHLIS
Salary Accrual-AMRI BIN ROSLI
Salary Accrual-CHAN POW CHOO
Salary Accrual-ERIC CHAY JEN SERN
Salary Accrual-HOW SIEW PING
Salary Accrual-INTAN SAPINA BINTI AHMAD I/C:891123
Salary Accrual-JONIZAR BIN HALIL I/C: 880909-06-57
Salary Accrual-KAMALAHAASAN A/L TROUNG KODANG
Salary Accrual-LIM ZHI MIAO
Salary Accrual-MOHAMAD SHAHARUDIN BIN AWANG@HARUN
Salary Accrual-MUHAMAD SHAARI
Salary Accrual-MOHAMAD FIRDAUS B ABD KHALID
Salary Accrual-MOHD MAHIYUDDIN B MOHD NOR 840303 0
Salary Accrual-MARDIANIS BT ARIFFIN
Salary Accrual-MUHAMAD SYARIF BIN MOHD SABRI I/C:9
Salary Accrual-MOHAMAD FAUZI B.AHMAD
Salary Accrual-MOHD HASRUL B.MOHD ZHARI
Salary Accrual-NARUL IZAM B JAHIDIN
Salary Accrual-NAZATUL SHIMA BT RAMLI
Salary Accrual-NURUL KHOIRIYAH BT SHAMSUDDIN
Salary Accrual-NIZAMUDDIN BIN AHMAD BOKHARI I/C:90
Salary Accrual-ONG TECH KEE
Salary Accrual-PHUA ZE PEI I/C: 910816-06-5193
Salary Accrual-SHU TZE KHAI
Salary Accrual-SOW TAY KIN
Salary Accrual-SHU LIH FU
Salary Accrual-SITI KHADIJAH HAZWANI BINTI HAMID I
Salary Accrual-S.SARA A/P Y SOMIAH I/C:630523-06-5
Salary Accrual-TAN SZE YEAN 891225 23 5196
Salary Accrual-TAN TONG HAI
Salary Accrual-YOUNUS
ZAKAT Contribution
Proposed Dividens
AMOUNT DUE TO DIRECTOR
Paip Up Capital
Retained Earning
UNAPPROPRIATED PROFIT
TAXATION
Current Profit & Loss
Dividend - Chuang Thye Motor S/B
Dividend - Ong Kok Ming
Dividend - Ong Fu Moy
Dividend - Ong Kok Hong
Dividend - Ong Teck Loong
Dividend - Shu Lih Fu
Term Loan
Bank Acceptance
BBMB Leasing
Maybank ISLAMIC - TAJ2
MAYBANK ISLAMIC - WGM61
RHB ISLAMIC BANK BERHAD - WVP123
RHB ISLAMIC BANK BERHAD - BLT123
RHB ISLAMIC BANK BERHAD - WWC123
RHB ISLAMIC BANK BERHAD - WVS288
RHB ISLAMIC BANK BERHAD - WNL123
RHB ISLAMIC BANK BERHAD - NCP1
RHB ISLAMIC BANK BER HAD - WUF123
RHB ISLAMIC BANK BER HAD - BLK123
HP Interest in Suspenses - BLK123
469200
469300
469400
469500
469600
469700
469800
469900
480000
500800
500801
502100
502200
503200
503300
503400
503500
503600
503700
503800
504200
504600
507000
508000
600000
600001
601000
601001
601100
601200
601300
601301
601400
601500
601600
601700
601800
601900
608000
609000
609001
611100
611600
640000
660010
660015
660020
660025
660030
660035
660040
660045
660050
680100
681100
681101
682100
682101
682102
682103
682104
682105
682106
682107
682108
682109
682110
682111
682200
683000
683700
683701
683800
683801
683802
683803
684100
685000
685100
685101
686000
686001
687000
687001
688100
690000
690200
690300
690400
690500
690600
700000
700001
700002
700010
700020
700100
700101
700102
700103
700104
700105
700106
700107
700108
700109
700110
700111
700112
700113
700114
700115
700116
700117
700118
700119
700120
700121
700122
700123
700200
700900
700901
700902
700903
700904
700905
700906
700907
700908
700909
700910
700911
700912
700913
701200
701201
701202
701203
701204
701205
701206
701207
701208
701209
701210
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701212
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701214
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701220
701221
701300
701400
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701609
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701701
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701801
701802
701803
701804
701805
701806
701807
701808
701809
701811
701813
701900
702000
702100
702101
702102
702200
702201
702202
702203
702204
702205
702300
702301
702302
702303
702304
702305
702306
702307
702308
702309
702310
702311
702312
702313
702314
702315
702316
702317
702318
702319
702320
702321
702400
702500
702600
702700
702800
702900
703000
703100
703200
703301
703302
703303
703304
703305
703400
703401
703402
703403
703404
CLEANING MAINTANCE
cleaning
clearning maintance
Cleaning Maintanance
Cleaning maint.
Cleaning Expenses
Cleaning maintenance
CLEANING MAINTANANCE
Uniform
Welfare
Staff Refreshment
MESSING & REFRESHMENT
REFRESHMENT FOR CUSTOMERS
Insurance - Flexi Health
INSURANCE-BURGLARY INSURANCE
INSURANCE-FIRE INSURANCE
INSURANCE-MOTOR VEHICLE
INSURANCE-PUBLIC LIABILITY
INSURANCE-WORKER
ALLOWANCE
ALLOWANCE-AMRI BIN ROSLI
ALLOWANCE-AHMAD MOKHLIS BIN MOHD RAMLI
ALLOWANCE-CHAN POW CHU
ALLOWANCE-ERIC CHAY JEN SERN
ALLOWANCE-MOHAMAD SHAHARUDDIN BIN@
ALLOWANCE-MOHD SHAARI B A.AZIZ
ALLOWANCE-MARDIANIS BT.ARIFFIN
ALLOWANCE-MOHD FAUZI BIN AHMAD
ALLOWANCE-MUHAMMAD SAARI BIN ANIWAR
ALLOWANCE-MOHAMAD FIRDAUS B.ABD KHALID
ALLOWANCE-NAZATIUL SHIMA BR RAMLI
ALLOWANCE-NARUL IZAM B.JAHIDIN
ALLOWANCE-NURUL KHOIRIYAH BT SHAMSUDDIN
ALLOWANCE-NIZAMUDDIN B AHMAD BOKHARI I/C:900921-08
ALLOWANCE-ONG TECK LOONG
ALLOWANCE-PHUA ZE PEI I/C:910816-06-5193
ALLOWANCE-SOW TAY KIN I/C780218-06-5262
ALLOWANCE-SHU TZE KHAI
ALLOWANCE-TAN TONG HAI
ALLOWANCE-TAN SZE YEAN I/C:891225-23-5196
ALLOWANCE-YOUNUS MIAH
THEFT ROBBERY
ANNUAL FEE
DEPOSIT FORFEITED
INTERNET CHARGES
EMPLOYEE LEAVE PASSAGE
ENTERTAINMENT FOR STAFF
HAMPER & GIFT
GUARANTEE FEE
INSTALLATION CHARGES
INCENTIVE TRIP-MARDIANIS BINTI ARIFFIN
INCENTIVE-MOHD MAHIYUDDIN B MOHD NOR I/C:840303-06
INCENTIVE TRIP-NAZATUL SHIMA BIN RAMLI
INCENTIVE TRIP-NURUL KHOIRIYAH BT SHAMSUDIN
INCENTIVE TRIP-TAN SZE YEAN I/C:891225-23-5196
PETROL & LUBRICANT
PETROL ALLOWANCE-AMRI BIN ROSLI
PETROL ALLOWANCE-ERIC CHAY JEN SERN
PETROL ALLOWANCE-MOHAMAD SHAHARUDDIN
PETROL-MUHAMAD SHAARI B.A.AZIZ
703405
703406
703407
703408
703409
703410
703411
703412
703413
703500
703600
703700
710100
710300
710500
710700
710800
710801
710802
710803
710804
710805
710900
710901
711000
711001
711002
711003
711100
711101
711400
711500
711600
711700
730100
730200
730300
730400
730401
732100
732200
732300
732400
732500
732600
733100
734100
738000
738100
738101
738200
738201
738202
738300
738400
739200
740100
742100
742101
742200
742300
742400
742500
742501
742600
742700
743000
743001
743100
743200
743201
743202
743203
743204
743205
743206
743207
743300
743400
743401
743402
743403
743500
743600
743700
744000
744100
744200
744300
744301
744400
744401
744402
744500
744600
744700
744750
744800
744900
745000
746100
746101
746102
746103
746104
746105
746200
747100
747101
747102
747103
747104
747105
747106
747107
747108
747200
748100
748200
750000
Professional Fee
FINE & PENALTY
WRITTEN-OFF
PLANT & EQUIPMENT WRITTEN OFF
PERMIT FEES-WORKER
FINANCE HANDLING FEE
Quit Rent
QUIT RENT & ASSESMENT TAX
Rental of Space for Signage
Rental
RENTAL-CHUAN THYE MOTOR S/B
RENTAL-LAU KEE HOI CHU
RENTAL-ONG FU MOY
RENTAL-PHOTO COPIERS MACHINE
RENTAL - LOT 18
REPLANTING - LOT 193
"RENTAL - KT 198, BENTONG"
RED POCKET-SOLEHUDDIN BIN ISA I/C:870703-06-5599
ROAD TAX & INSURANCE
ROAD TAX & INSURANCE-CAC 3307
ROAD TAX & INSURANCE-TL 1727
ROAD TAX & INSURANCE-WUH 6041
RUBBISH DISPOSAL
LOSS ON DISPOSAL OF INVESTMENT PROPERTIES
LOSS ON DISPOSAL OF MOTOR VEHICLE
SUBSCRIPTION FEE
Secretarial Fee
SECRETARY & ACCOUNTING FEE
Stamp Duty/Other Taxes
H.P.STAMP DUTY
Security charges
SECURITY GUARD CHARGES
SECURITY SERVICE
Secondment Fee
SERVICE TAX
INSURANCE COMMISSION CLAIMED
INSURANCE COMMISSION CLAIMED
H.P.COMMISSION CLAIMED
INSURANCE COMMISSION CLAIMED
Doutbful Debt
Telephone & Fax
TEL CHARGES-BELLTONE INTERNATIONAL S/B
TEL CHARGES-DIGI TELECOMMUNICATION S/B
TEL CHARGES-MAXIS COMMUNICATIONS S/B
TEL CHARGES-TOTAL TELECOMMUNICATION S/B
TEL CHARGES-TELEKOM MALAYSIA BHD
Tax Consultancy Fee
Upkeep Maint - Office
UPKEEP/MAINTENANCE COMPUTER
UPKEEP/MAINTENANCE SOFTWARE
UPKEEP OF MOTORCAR/MOTOR VEHICLE
MAINTENANCE OF OFFICE/SHOWROOM
MAINTENANCE OF STORE
MAINTENANCE OF PREMISES
MAINTENANCE OF OFFICE EQUIPMENT
UPKEEP OF AIR-COND
COMPOUND
Water
WORKSHOP EXPENSES
DISCOUNT ALLOWED
751000
760000
761100
761200
770100
770200
770201
770202
770203
770204
770300
774000
775000
775001
790100
790200
791100
792100
793100
794100
799000
803000
900000
900001
900002
900003
901000
902000
902100
902200
902300
902400
902600
902700
902800
902900
902910
902920
902930
903000
903500
904000
904100
904200
904300
904400
904500
904600
904700
904800
905000
905100
905200
905300
905400
905500
905600
905700
905800
906000
SALES PROMOTION
Inventory Written off
Depreciation
Amortization of Goodwill
Bank Charges
Interest Paid - O/D
BANK INTEREST
HIRE PURCHASES INTEREST
FIXED LOAN INTEREST - 2-0900743-19
TERM LOAN INTEREST
Interest Paid - HP
Interest Paid - Floor Stocking
CREDIT CARD CHARGES
CALENDAR
Plan & Equipment Returned
Rounding Adjustment
Diminution in Value of Quoted Investment
Cash Lost
Bad Debt
Price Different
GST Deemed Supply - Gift expense
Taxation
Opening Stock Service Center
Vehicle Conversion
Inventory Conversion
VSS Conversion
Stock Written Off
Purchase Master Control A/C
Purchase of Parts
Purchase of Package
Purchase of Oil
Purchase of Rim
Purchase of Tyre
Purchase of Body & Paint
PURCHASE-SERVICE
PURCHASE-WARRANTY CLAIM
PURCHASE-ALIGNMENT
PURCHASE-AIR COND
PURCHASE-CAR WASH & POLISHING
Closing Stock Service Center
DISCOUNT ALLOWANCE
Secondment Fee - F-D
Salary & Wages - F-D
Bonus - F-D
EPF - F-D
Socso - F-D
Medical Expenses - F-D
Training Expenses - F-D
Uniform -F-D
Welfare -F-D
Seconment Fee - F-O
Salary & Wages - F-O
Bonus - F-O
EPF - F-O
Socso - F-O
Medical Expenses - F-O
Training Expenses - F-O
Uniform - F-O
Welfare - F-O
Insurance -F
906100
906200
906300
906400
906600
906700
906800
906900
907000
907300
907900
910200
910300
910400
910500
910600
920000
920100
920200
920300
920400
920500
920600
920700
920800
921000
921100
921200
921300
921400
921500
921600
921800
921900
922100
922200
922300
922400
923100
923200
923300
930000
930200
930300
Electricity -F
Water -F
Rental -F
Cleaning Expenses -F
Upkeep Maint -F
Supplies -F
Consumable Tools -F
Hotel Accomodation - Service
Rental - Hostel
Car Wash Expenses
Depreciation -F
WORKSHOP RENTAL
LOOSE TOOLS
UPKEEP OF TOOLS & MACHINERY
WORKSHOP MAINTENANCE
WATER AND LLN
OPERATING EXPENSES
ENTERTAINMENT
ADVERTISEMENT
DEPRECIATION OF FIXED ASSETS
GENERAL EXPENSES
ACCOUNT/AUDIT FEE
INSURANCE PREMIUM
LICENSE FEES
MEDICAL FEES
NEWSPAPER AND PERIODICAL
PRINTING AND STATIONERY
DRINKS AND REFRESHMENT
SECURITY GUARD FEES
STAFF WELFARE
POSTAGE AND STAMPS
TELEPHONE BILL
UPKEEP OF MOTOR VEHICLE
UPKEEP OF OFFICE EQUIPMENT
PETROL & OIL
TRAVELLING EXPENSES
UNIFORMS & SHOES
SUNDRY TOOLS
COMPENSATION
DONATION
FIXED ASSETS WRITTEN OFF
FINANCIAL EXPENSES
BANK CHARGES
BAD DEBT WRITTEN OFF