Transfer account 100 U.A.E Chart of Accounts - Standard 6 101 Accounts Receivable 102 Main Safe 101111 Main Safe - Foreign Currency 101112 Visa & Master Credit Cards 101311 Gateway Credit Cards 101312 Manual Visa & Master Cards 101313 PayPal Account 101314 Trade in Opening Fees 102112 Post Dated Cheques Received 102113 Corporate Credit Cards 102114 Other Receivable 1022 Other Debtors 10221 Accrued Rebates Due from Suppliers 102220 Accured Income from Suppliers 102221 Supplier Cost 103110 Customs Duty 103111 Freight and Transport 103112 Shipment Insurance 103113 Shipments Documentation Charges 103114 Shipment Other Charges 103115 Handling Difference in Inventory 103210 Items Delivered to Customs on temprary Base 103211 Prepaid Medical Insurance 104110 Prepaid Life Insurance 104111 Prepaid Office Rent 104112 Prepaid Other Insurance 104113 Prepaid License Fees 104114 Prepaid Maintenance 104115 Prepaid Site Hosting Fees 104116 Prepaid Employees Housing 104117 Prepaid Schooling Fees 104118 Prepaid Consultancy Fees 104119 Prepaid Legal Fees 104120 Prepaid Sponsorship Fees 104121 PrePaid Advertisement Expenses 104122 Prepaid Bank Guarantee 104123 Other Prepayments 104124 Prepaid Finance charge for Loans 104125 Deposit - Office Rent 104201 Deposits - Customs 104202 Deposit to Immigration (Visa) 104203 Deposit Others 104204 Taxes Paid 104301 Withholding Tax Receivables 104302 Leasehold Improvement 152101 Furniture and Equipment 152102 Computer Hardware & Software 152103 Motor Vehicules 152104 Work In Progrees 152105 Amortisation on Leasehold Improvement 152201 Acc.Deprn.of Furniture & Office Equipment 152202 Acc. Deprn.Computer Hardware & Software 152203 Acc. Depreciation of Motor Vehicles 152204 Registration of Trademarks 154001 Computer Card Renewal 154002 Dispoal of Outlets 154003 Payables 2021 Reservations 203101 Credit Notes to Customers 203102 Accrued - Salaries 204111 Accrued - Leave Tickets 204112 Accrued - Leave Salary 204113 Accrued - Commissions 204114 Accrued Salaries Increment 204115 Accrued-Staff Bonus 204116 Accrued Other Personnel Cost 204120 Accrued - Utilities 204211 Accrued - Telephone 204212 Accrued - Sponsorship 204213 Accrued - Audit Fees 204214 Accrued - Office Rent 204215 Accrued Others 204220 Taxes Received 204311 Withholding Tax Payable 204312 Income Tax Payable 204313 Deferred income 204410 Accrued Dubai Customs 204411 Shipping & Handling 204412 Share Capital 310001 Contributed Capital 310002 Treasury Stocks 310003 Shareholders Current A/c 310004 Sub Ordinated Loan 310005 Previous Years Results 320001 Current Year Results 320002 Dividends Paid 320003 Sales Account 401100 Sales of I/C 401101 Management Consultancy Fees 401102 Sales from Other Region 402100 Advertising Income 411101 Branding Income 411102 Space Rental Income 411103 Early Setmt Margin from Suppliers 411104 Service Income 411105 Rebate from Suppliers 411106 Marketing Rebate from Suppliers 411107 Interest Revenue 421101 Interest from FD 421102 Trade Opening Fees from suppliers 421103 Products Listing Fees from Suppliers 421104 Capital Gain 422101 Gain On Difference Of Exchange 422102 Excess In Till 422103 Other Income 422104 Management Consultancy Fees 422105 Cost of Goods Sold in Trading 5011 Cost Of Goods Sold I/C Sales 5012 Share Resource Expenses Account 511001 Basic Salary 521001 Housing Allowance 521002 Transportation Allowance 521003 Leave Ticket 521004 Leave Salary 521005 End Of Service Indemnity 521006 Medical Insurance 521007 Life Insurance 521008 Sales Commission 521009 Staff School Allowances 521010 Uniform 521011 Visa Expenses 521012 Personnel Cost Others 521013 Office Rent 521101 Warehouse Rent 521102 Water & Electricity 521201 Other Utility Cahrges 521202 Telephone 521301 Courrier 521302 Web Site Hosting Fees 521303 Others - Communication 521304 Air tickets 521401 Hotel 521402 Meals 521403 Per Diem 521404 Others 521405 Audit Fees 521601 Sponsorship Fees 521602 Legal fees 521603 Trade License Fees 521604 Others - Professional Fees 521606 Other - Advertising Expenses 521701 Write Off Receivables & Payables 521801 Write Off Inventory 521802 Amortisation of Preoperating Expenses 521803 Cash Shortage 521804 Others - Provision & Write off 521805 Insurance 521901 Training 521902 Maintenance 521903 Security & Guard 521904 Cleaning 521905 Subscriptions 521906 Gifts & Donations 521907 Stationary Out Of Stock 521908 Stationary From Suppliers 521909 Kitchen and Buffet Expenses 521910 Vehicle Expenses 521911 Convoyance Expenses 521912 Others - Office Various Expenses 521919 Other Bank Charges 522001 Loss On Fixed Assets Disposal 531101 Loss on Difference on Exchange 531102 Disposal of Business Branch 531103 Royalty to Parent Co. 531201 Income Tax 531301 Zakat 531302 Previous Year Adjustments Account 531411 Other Non Operating Expenses 531511 Credit Card Charges 541001 Amex Credit Cards Charges 541002 Bank Finance & Loan Charges 541003 Air Miles Card Charges 541004 Credit Card Swipe Charges 541005 PayPal Charges 541006 Amortization on Leasehold Improvement 551001 Depreciation Of Furniture & Office Equipment 551002 Depreciation Of Computer Hard & Soft 551003 Depreciation Of Motor Vehicles 551004 Consultancy Fees 560001 Provision for Doubtful Debts 560004 Closing Account 611001 581001 Customs Expense Tax 10% 10 sale Purchase Tax 10% 10 purchase Excise Payable Account 2013001 Excise Receivable Account 1034001 Vat Payable Account 2013002 Vat Receivable Account 1034002 Sale - Excise 50% Sale Excise 50% sale percent 50 excise Purchase - Excise 50% Purchase Excise 50% purchase percent 50 excise Sale - Zero% Sale Zero% sale percent 0 Purchase - Zero% Purchase Zero% purchase percent 0 Sale - Excise 100% Sale Excise 100% sale percent 100 excise Purchase - Excise 100% Purchase Excise 100% purchase percent excise 100 Sale - VAT Exempted Sale VAT Exempted sale percent 0 exempted Purchase - VAT Exempted Purchase VAT Exempted purchase percent 0 exempted Custom Custom VAT purchase percent 5 customs Sale - VAT 5% Sale VAT 5% sale percent 5 vat Purchase - VAT 5% Purchase VAT 5% purchase percent 5 vat