Chart of Accounts 10/23/2019 2:13 PM

Account Type Income Tax Line

10000 . Bank Bank B/S-Assets: Cash

10100 . Cash in Bank Bank B/S-Assets: Cash
10110 . Canadia - USD Bank B/S-Assets: Cash
10120 . ABA - USD Bank B/S-Assets: Cash
10200 . Cash on Hand Bank B/S-Assets: Cash
10210 . COH ( GoGo) Bank B/S-Assets: Cash
10220 . Petty Cash Bank B/S-Assets: Cash
11000 . Accounts Receivable Accounts Receivable <Unassigned>
11100 . Accounts Receivable Accounts Receivable B/S-Assets: Accts. Rec. and trade notes
12000 . Other Current Asset Other Current Asset B/S-Assets: Other current assets
12100 . Prepaid Other Current Asset B/S-Assets: Other current assets
12110 . Prepaid Rent Other Current Asset B/S-Assets: Other current assets
12120 . Prepaid Serrvice Charge Other Current Asset B/S-Assets: Other current assets
12130 . Prepaid Expense Other Current Asset B/S-Assets: Other current assets
12200 . Deposit Other Current Asset B/S-Assets: Other current assets
12210 . Rent Deposit Other Current Asset B/S-Assets: Other current assets
12220 . Other Deposits Other Current Asset B/S-Assets: Other current assets
12300 . Cash Advance Other Current Asset B/S-Assets: Other current assets
12500 . Tax Prepaid Asset Other Current Asset B/S-Assets: Other current assets
12510 . VAT Input Other Current Asset B/S-Assets: Other current assets
12520 . VAT Credit Carry Forward Other Current Asset B/S-Assets: Other current assets
12530 . Prepayment of Profit Tax Asset Other Current Asset B/S-Assets: Other current assets
12400 . Undeposited Funds Other Current Asset B/S-Assets: Other current assets
12600 . GoGo TourPungro Construction Other Current Asset B/S-Assets: Other current assets
13000 . GoGo Market Equipment Fixed Asset B/S-Assets: Buildings/oth. depr. assets
13100 . Funiture & Fixture Fixed Asset B/S-Assets: Buildings/oth. depr. assets
13101 . Acc. Depre. of Funiture&Fixture Fixed Asset B/S-Assets: Buildings/oth. depr. assets
13200 . IT Equipment Fixed Asset B/S-Assets: Buildings/oth. depr. assets
13300 . Building Construction Fixed Asset B/S-Assets: Buildings/oth. depr. assets
13310 . Acc. Depre. Building Constr. Fixed Asset B/S-Assets: Buildings/oth. depr. assets
13400 . Vehicle Fixed Asset B/S-Assets: Buildings/oth. depr. assets
13410 . Acc. Depre. Building Fixed Asset B/S-Assets: Buildings/oth. depr. assets
15000 . Furniture and Equipment Fixed Asset B/S-Assets: Buildings/oth. depr. assets
17000 . Accumulated Depreciation Fixed Asset B/S-Assets: Buildings/oth. depr. assets
18700 . Security Deposits Asset Other Asset B/S-Assets: Other assets
20000 . Account Payable Accounts Payable B/S-Liabs/Cap: Accounts payable
21000 . Other Current Liability Other Current Liability B/S-Liabs/Cap: Other current liabilities
21100 . Tax Payable Other Current Liability B/S-Liabs/Cap: Other current liabilities
21110 . Salary Tax Payable Other Current Liability B/S-Liabs/Cap: Other current liabilities
21130 . VAT Output Other Current Liability B/S-Liabs/Cap: Other current liabilities
21140 . Withholding Tax Payable Other Current Liability B/S-Liabs/Cap: Other current liabilities
21150 . Prepaid Profit Tax Payable Other Current Liability B/S-Liabs/Cap: Other current liabilities
21160 . Fring Benefit Tax Payable Other Current Liability B/S-Liabs/Cap: Other current liabilities
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 Chart of Accounts 10/23/2019 2:13 PM
Account Type Income Tax Line

21200 . Payroll Payable Other Current Liability B/S-Liabs/Cap: Other current liabilities
21300 . Tanant's Contract Deposit Other Current Liability B/S-Liabs/Cap: Other current liabilities
21120 . VAT Payable Other Current Liability B/S-Liabs/Cap: Other current liabilities
24000 . Payroll Liabilities Other Current Liability B/S-Liabs/Cap: Other current liabilities
30000 . Owner's Equity Equity <Unassigned>
30100 . Capital Equity <Unassigned>
30200 . Owner WithDraw Equity <Unassigned>
30300 . Retained Earnings Equity <Unassigned>
40000 . Revenue Income <Unassigned>
41000 . Tanant Rental Revenue Income <Unassigned>
42000 . Confiscation of Deposit Revenue Income <Unassigned>
43000 . Merchant Rent Revenue Income <Unassigned>
46000 . Merchandise Sales Income Income: Gross receipts or sales not on line 1a
48300 . Sales Discounts Income Income: Gross receipts or sales not on line 1a
50000 . Expense Expense <Unassigned>
51000 . Administrative Expense Expense <Unassigned>
51100 . Red Pocket Exp. Expense <Unassigned>
51200 . Marketing and Advertisement Expense <Unassigned>
51300 . Office Supplies Expense <Unassigned>
51400 . Utilities Expense <Unassigned>
51500 . Office Insurance Expense <Unassigned>
51600 . Transportation - Abroad Mission Expense <Unassigned>
51700 . Telephone, Email & Internet Expense <Unassigned>
51800* . Copying and Printing Expense <Unassigned>
51900 . Miscellaneous Expense Expense <Unassigned>
51910 . Drinking Water Expense <Unassigned>
51920 . Loss On Asset Disposal Expense <Unassigned>
51930 . Fire Fighter Care Expense <Unassigned>
51940 . Stationary Expense <Unassigned>
51950 . Security Expense Expense <Unassigned>
52000 . Staff Expense Expense <Unassigned>
52100 . NSSF Contribution Expense <Unassigned>
52200 . Payroll Expense Expense <Unassigned>
52300 . Visa Application Expense <Unassigned>
52400 . Staff Insurance Expense <Unassigned>
52500 . Staff Development Expense <Unassigned>
53000 . Mission Expense Expense <Unassigned>
53100 . Accommodation - Domestic Expense <Unassigned>
53200 . Meals - Domestic Expense <Unassigned>
53300 . Accommodation Expense <Unassigned>
53400 . Transportation Expense <Unassigned>
53500 . Meals - Foreign Expense <Unassigned>
53600 . Company Trip Expense <Unassigned>
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 Chart of Accounts 10/23/2019 2:13 PM
Account Type Income Tax Line

54000 . Vehicle Expense Expense <Unassigned>

54100 . Gasoline Expense Expense <Unassigned>
54200 . Vehicle Insurance Expense <Unassigned>
54300 . Vehicle Maintenance Expense <Unassigned>
54400 . Vehicle Parking Expense <Unassigned>
55000 . Professional Service Expense <Unassigned>
55100 . Web Design and Hosting Expense <Unassigned>
55200 . IT Maintenance Expense <Unassigned>
55300 . Office Maintenance Expense <Unassigned>
55400 . Consulting Fee Expense <Unassigned>
55500 . Recruitment Fee Expense <Unassigned>
55600 . Legal Service Fee Expense <Unassigned>
55800 . Representative Cost Expense <Unassigned>
56000 . Financial Expense Expense <Unassigned>
56100 . Foreign Exchange Loss Expense <Unassigned>
56200 . Bank Fee Expense <Unassigned>
57000 . Government Fee & Tax Expense <Unassigned>
57100 . Company Registration Expense <Unassigned>
58000 . Tax Expense Expense <Unassigned>
58100 . Tax on Salary Expense Expense <Unassigned>
58200 . Withholding Tax Expense Expense <Unassigned>
58300 . Tax on Fringe Benefit Expense <Unassigned>
58400 . Patent Tax Expense <Unassigned>
58500 . Tax on VAT Expense <Unassigned>
58600 . Tax on Income Expense Expense <Unassigned>
58900 . Other Tax Expense <Unassigned>
58910 . Tax Penalty Expense <Unassigned>
58920 . Road Tax Expense <Unassigned>
59000 . Depre. Expense Expense <Unassigned>
59100 . Depre. Furniture & Fixture Expense <Unassigned>
59200 . Depre. Computer & IT Equipment Expense <Unassigned>
59300 . Depre. Vehicle Expense <Unassigned>
59400 . Depre. Building Construction Expense <Unassigned>
51800 . Merchant Account Fees Cost of Goods Sold COGS-Form 1125-A: Other costs
60000 . Advertising and Promotion Expense Other Deductions: Other deductions
60200 . Automobile Expense Expense Other Deductions: Other deductions
60400 . Bank Service Charges Expense Other Deductions: Other deductions
61000 . Event Exp. Expense <Unassigned>
61100 . Decoration Exp. Expense <Unassigned>
61110 . Media exp. Expense <Unassigned>
61200 . Cleaning Labor Exp. Expense <Unassigned>
61300 . Gift Exp. Expense <Unassigned>
61400 . Staff's Meal Exp. Expense <Unassigned>
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 Chart of Accounts 10/23/2019 2:13 PM
Account Type Income Tax Line

61500 . Cleaning Tools Exp. Expense <Unassigned>

61700 . Internet Expenses Expense Other Deductions: Other deductions
62000 . Rental Expense Expense <Unassigned>
62100 . House Rental Expense <Unassigned>
62200 . Space Rental for Advertising Expense <Unassigned>
62400 . Depreciation Expense Expense <Unassigned>
62500 . Entertainment Expense Expense <Unassigned>
63300 . Insurance Expense Expense Other Deductions: Other deductions
63400 . Interest Expense Expense Deductions: Interest expense
63500 . Business Expense Expense Other Deductions: Other deductions
63501 . Playgound Developed Exp. Expense <Unassigned>
63502 . Cinema Developed Expense Expense <Unassigned>
64300 . Meals and Entertainment Expense Deductions: Meals and entertainment(subj to 50% li
66700 . Professional Fees Expense Other Deductions: Other deductions
67200 . Repairs and Maintenance Expense Deductions: Repairs and maintenance
67300 . Loss on Selling Products Expense <Unassigned>
68100 . Telephone Expense Expense Other Deductions: Other deductions
68500 . Uniforms Expense Other Deductions: Other deductions
68600 . Utilities Expense Other Deductions: Other deductions
80000 . Ask My Accountant Other Expense <Unassigned>

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