This document contains a chart of accounts for Bayon Bakery Industry Co., Ltd. It lists account codes, account titles, and account types for current assets, non-current assets, current liabilities, long-term liabilities, shareholder's equity, revenue, and cost of goods sold. The chart of accounts categorizes items such as cash, inventory, property and equipment, accounts payable, retained earnings, sales, cost of goods sold, and more.
This document contains a chart of accounts for Bayon Bakery Industry Co., Ltd. It lists account codes, account titles, and account types for current assets, non-current assets, current liabilities, long-term liabilities, shareholder's equity, revenue, and cost of goods sold. The chart of accounts categorizes items such as cash, inventory, property and equipment, accounts payable, retained earnings, sales, cost of goods sold, and more.
This document contains a chart of accounts for Bayon Bakery Industry Co., Ltd. It lists account codes, account titles, and account types for current assets, non-current assets, current liabilities, long-term liabilities, shareholder's equity, revenue, and cost of goods sold. The chart of accounts categorizes items such as cash, inventory, property and equipment, accounts payable, retained earnings, sales, cost of goods sold, and more.
Current Assets 10000 Cash and Cash Equivalent Bank 10010 Cash On Hand Bank 10020 Petty Cash Bank 11000 Cash in Bank Bank 11010 ABA Bank Account Bank 11020 UCB Bank Account Bank 12000 Account Receivables Account Receivable 12010 Trade Receivables Account Receivable 12020 Note Receivable Account Receivable 12030 Allowance for Doubtful Account Account Receivable 13000 Inventories Assets Other Current Asset 13010 Finished Goods Other Current Asset 13020 Work In Progress (WIP) Other Current Asset 13030 Direct Raw Materials Other Current Asset 13040 Indirect Raw Materials Other Current Asset 13050 Other Overhead Other Current Asset 14000 Business Advance Other Current Asset 14010 Mission Advance Other Current Asset 14020 Purchase Advance Other Current Asset 15000 Staff Loan and Advance Other Current Asset 15010 Staff Advance Other Current Asset 15020 Staff Loan Other Current Asset 16000 Loan to Shareholder (Short Term) Other Current Asset 17000 Prepaid Expenses Other Current Asset 17010 Prepaid Rental Other Current Asset 17020 Prepaid Insurance Other Current Asset 17030 Other Prepaid Expense Other Current Asset 18000 Refundable Deposit Other Current Asset 18010 Deposit to Supplier Other Current Asset 18020 Deposit on Rental Other Current Asset 18030 Other Deposit Other Current Asset 19000 Prepayment tax and tax credit Other Current Asset 19010 VAT Input Other Current Asset 19020 Tax on Prepayment Other Current Asset 19030 VAT Credit Carried-Forward Other Current Asset 19040 Withholding Tax Credit Other Current Asset 19050 Other Tax Credit Other Current Asset Non-Current Assets 20000 Property, Plant and Equipment Fixed Assets 20100 Cost of Fixed Assets Fixed Assets Bayon Bakery Industry Co., Ltd. Chart of Accounts
Account Code Account Title Account Type
20101 Building & Building Improvement Fixed Assets 20102 Computer, Software & Storage Device Fixed Assets 20103 Cost of Vehicle Fixed Assets 20104 Machineries & Other Property Fixed Assets 20200 Accumolated Depre. Fixed Assets Fixed Assets 20201 Building & Building Improvement Fixed Assets 20202 Computer, Software & Storage Device Fixed Assets 20203 Vehicles, Furniture & Office Equipment Fixed Assets 20204 Machineries & Other Property Fixed Assets 21000 Land Fixed Assets Current Liabilities 30000 Account Payable Account Payable 30100 Accrued Expenses Other Current Liabilities 30110 Rent payable Other Current Liabilities 30120 Internet Payable Other Current Liabilities 30130 Telephone Bill Payable Other Current Liabilities 30140 Electricity Payable Other Current Liabilities 30150 Water Supply Payable Other Current Liabilities 30160 Interest Payable Other Current Liabilities 30200 Payroll Liabilities Other Current Liabilities 30210 Salary Payable Other Current Liabilities 30220 Over-Time Payable Other Current Liabilities 30230 Bonus Payable Other Current Liabilities 30240 Commission Payable Other Current Liabilities 30250 Other Allowance Payable Other Current Liabilities 30300 Unearned Revenue Other Current Liabilities 30400 Tax Liabilities Other Current Liabilities 30410 Income Tax Liabilities Other Current Liabilities 30411 Profit Tax Payable Other Current Liabilities 30412 Penalty Tax Payable Other Current Liabilities 30413 Other Income Tax Payable Other Current Liabilities 30420 Payroll tax liabilities Other Current Liabilities 30421 Tax on Salary Payable Other Current Liabilities 30422 Fringe Benefit Tax Payable Other Current Liabilities 30430 Withholding Tax Liabilities Other Current Liabilities 30440 Other Tax Liabilities Other Current Liabilities 30441 VAT Output Other Current Liabilities 30442 VAT Payable Other Current Liabilities 30500 Loan From Shareholder (Short-Term) Other Current Liabilities 30600 Other Current Liabilities Other Current Liabilities Long-Term Liabilities Bayon Bakery Industry Co., Ltd. Chart of Accounts
Account Code Account Title Account Type
30700 Long-Term Liabilities Non-Current Liabilities 30710 Bank Loan Non-Current Liabilities 30720 Other Long-Term Liabilities Non-Current Liabilities Shareholder's Equity 40000 Opening Balance Equity Equity 40100 Capital Investment Equity 40200 Additional Capital Investment Equity 40300 Retained Earnings Equity 40400 Withdrawing Capital Investment Equity Revenue 50000 Revenues Income 50100 Sale Income Income 50110 Sale Product Income 50120 Sale Raw Materials Income 50130 Sale Service Income 50140 Other Sale Income Income 50500 Sale Discount & Return Income 50510 Sale discount Income 50520 Sale Return & Allowance Income Cost of Goods Sold 60000 Cost of Goods Sold Cost of Goods Sold 60100 Cost of Sale Cost of Goods Sold 60110 Cost of Sold Product Cost of Goods Sold 60120 Cost of Sold Raw Materials Cost of Goods Sold 60130 Cost of Sold Service Cost of Goods Sold 60140 Other Cost of Sale Cost of Goods Sold 60200 Purchase Discount & Returns Cost of Goods Sold 60210 Purchase Discount Cost of Goods Sold 60220 Purchase Return & Allowance Cost of Goods Sold 60300 Raw Materials & Inventories Adjustment Cost of Goods Sold 60310 Raw Materials & Inventory Lost Cost of Goods Sold 60320 Raw Materials & Inventory Throw Out Cost of Goods Sold 60330 Other Raw Materials & Inventory Lost Cost of Goods Sold Operating Expense 70000 Operating Expense Expenses 70100 Payroll Expenses Expenses 70110 Salary Expenses Expenses 70120 Over-Time Expense Expenses 70130 Bonus Expenses Expenses 70140 Commission Expenses Expenses 70150 Staff allowance Expenses Expenses Bayon Bakery Industry Co., Ltd. Chart of Accounts
71110 Depreciation Expense Expenses 71120 Amortization Expense Expenses 71200 Bank Service Charges Expenses 71300 Insurance Expenses Expenses 71310 NSSF Expenses Expenses 71320 Health and Accident Insurance Expenses 71330 Building Insurance Expenses 71340 Life Insurance Expenses 71350 Worker's Compensation Insurance Expenses 71360 Other Insurance Expenses Expenses 71400 Tax Expenses Expenses 71410 Tax on Salary Expense Expenses 71420 Fringe benefit tax expense Expenses 71430 Withholding tax expense Expenses 71440 Patents Tax Expense Expenses 71450 Tax Penalty Expense Expenses 71460 VAT Expenses Expenses 71470 Tax on Property Expenses 71480 Tax on Transportation Expenses 71490 Other Tax Expenses Expenses 71500 Expert and Professional Expenses Expenses 71510 Accounting & Tax Fees Expenses Expenses 71520 Auditing Fees Expenses Expenses 71530 Legal Fee Expenses Expenses 71540 Other Professional Fee Expenses Expenses 71600 Bad Debt Written Off Expenses Expenses 71700 Entertainment Expenses Expenses 71800 Gain or Lost on Deposal Fixed Assets Expenses 71810 Gain on Deposal of Fixed Assets Expenses 71820 Lost on Deposal Fixed Assets Expenses 71830 Other Lossing on Fixed Assets Expenses 71900 Building Improvement Expenses Expenses 72000 Security Guard Expense Expenses 72100 Donate, Grant & Charitable Exp. Expenses 72200 Business Relationship Expenses 72300 Licenses & Permittion Expenses 72400 Gift Expenses Expenses 72500 Parking Fee Expenses Expenses 72600 Uniform Expenses Expenses 72700 Praying Expenses Expenses 72800 Finished Goods Adjustment Expenses Bayon Bakery Industry Co., Ltd. Chart of Accounts
Account Code Account Title Account Type
72810 Finished Goods Expire Expenses 72820 Finished Goods Damage Expenses 72830 Finished Goods Stolen Expenses 72840 Finished Goods Lost Expenses 72850 Other Lossing Finsihed Goods Expenses 80000 Other Expense Other Expenses 80010 Miscellaneous Expenses Other Expenses 80020 Interest Expense Other Expenses 80030 Income Tax Expense Other Expenses 90000 Other Income Other Income 90010 Interest Income Other Income 90020 Miscellaneous Income Other Income 90030 Gain/Loss on Exchange Rate Other Income