Transfer Accounts 100301 Singapore Chart of Accounts - Standard 1001 1002 6 Allowance for bad debts 101001 Development costs 101002 Employee cash advances 101003 Inventory 101004 Investments - other 101005 Loans to officers 101006 Loans to others 101007 Loans to shareholders 101008 Prepaid expenses 101009 Retainage 101010 Undeposited funds 101011 Other Current Assets 101012 Accumulated amortisation 102001 Accumulated depreciation 102002 Accumulated depletion 102003 Buildings 102004 Depletable assets 102005 Furniture and fixtures 102006 Leasehold improvements 102007 Machinery and equipment 102008 Vehicles 102009 Other Assets 102010 Intangible Assets 103001 Accumulated amortization of non-current assets 103002 Available-for-sale financial assets 103003 Deferred tax 103004 Goodwill 103005 Investments 103006 Lease Buyout 103007 Licences 103008 Organisational costs 103009 Other intangible assets 103010 Other non-current assets 103011 Prepayments and accrued income 103012 Security Deposits 103013 Other non-current assets 103014 Trade Receivable Account 104001 Other Receivable Account 104002 Purchase Tax Account 7% TX-N33 105001 Purchase Tax Account 7% TX-E33 105002 Purchase Tax Account 7% BL 105003 Purchase Tax Account 7% IM 105004 Purchase Tax Account 7% TX-RE 105005 Purchase Tax Account 0% ME 105006 Purchase Tax Account 0% NR 105007 Purchase Tax Account 0% ZP 105008 Purchase Tax Account 0% OP 105009 Purchase Tax Account 0% EP 105010 Purchase Tax Account MES 105011 Purchase Tax Account 7% TX7 105012 Current portion of employee benefits obligations 200001 Current portion of obligations under finance leases 200002 Current Tax Liability 200003 Insurance Payable 200004 Interest payables 200005 Line of Credit 200006 Loan Payable 200007 Payroll Clearing 200008 Payroll liabilities 200009 Prepaid Expenses Payable 200010 Provision for warranty obligations 200011 Rents in trust - Liability 200012 GST Payable 200013 Short term borrowings 200014 Client Trust Accounts - Liabilities 200015 Accruals and Deferred Income 201001 Bank loans 201002 Obligations under finance leases 201003 Long term borrowings 201004 Long term employee benefit obligations 201005 Notes Payable 201006 Shareholder Notes Payable 201007 Other non-current liabilities 201008 Trade Payable Account 202001 Other Payable Account 202002 Partner's Equity 203001 Accumulated Adjustment 203002 Ordinary shares 203003 Opening Balance Equity 203004 Owner's Equity 203005 Paid-in capital or surplus 203006 Preferred shares 203007 Retained Earnings 203008 Share capital 203009 Treasury Shares 203010 Sales Tax Account 0% ES33 204001 Sales Tax Account 7% DS 204002 Sales Tax Account 0% ESN33 204003 Sales Tax Account 0% OS 204004 Sales Tax Account 0% ZR 204005 Sales Tax Account 7% SR 204006 Discounts/refunds given 300001 Non-profit revenue 300002 Other primary revenue 300003 Sales of product revenue 300004 Service/fee revenue 300005 Unapplied cash payment income 300006 Dividend revenue 301001 Gain/loss on sale of fixed assets or investments 301002 Interest earned 301003 Other investment revenue 301004 Other miscellaneous revenue 301005 Tax-exempt interest 301006 Cost of Labour - COS 401001 Equipment rental - COS 401002 Freight and delivery - COS 401003 Other costs of sales - COS 401004 Supplies and materials - COS 401005 Administrative expenses 501001 Advertising/promotional 501002 Auto 501003 Bad debts 501004 Bank charges 501005 Charitable contributions 501006 Cost of labour 501007 Distribution costs 501008 Dues and subscriptions 501009 Entertainment 501010 Meals and entertainment 501011 Equipment rental 501012 Finance costs 501013 Insurance 501014 Interest paid 501015 Legal and professional fees 501016 Other miscellaneous service cost 501017 Payroll expenses 501018 Promotional meals 501019 Rent or lease of buildings 501020 Repair and maintenance 501021 Shipping, freight, and delivery 501022 Supplies 501023 Taxes paid 501024 Travel 501025 Travel meals 501026 Utilities 501027 Unapplied cash bill payment expense 501028 Amortisation 502001 Depreciation 502002 Exchange Gain or Loss 502003 Other Expense 502004 Penalties and settlements 502005