Catalogue Of Accounts

This is an example of a chart of accounts used to mount an accounting system

within the company.

Within which placed the balance of the account, whether active or passive,

where increases and decreases and where it happens.

CATALOGUE OF ACCOUNTS

A. Active

A.1. Assets:
A.1.0.Cajas
Main A.1.0.1.Caja (girl)
Assistant A.1.0.2.Caja
A.1.1.Bancos
National A.1.1.0.Banco euros
C.R. A.1.1.1.Banco in colons
Popular A.1.1.2.Banco dollar
A.1.2.Cuentas receivable
A.1.2.0.Cuentas trade receivables
A.1.2.1.Clientes
A.1.2.2.Otras accounts receivable
A.1.3.Pagado advance
A.1.3.0. Prepaid rent
A.1.3.1. Prepaid Insurance
A.1.4.Mercaderia in transit.
A.1.4.0.Atlas
A.1.4.1.Panasonic
A.1.4.2.LG
A.1.4.3.Toshiba
A.1.5.Inventarios
A.1.5.0.Inventario goods
A.1.5.1.Inventario supply
Deferred A.1.6.Gastos
A.1.6.0.Intereses
A.1.6.1.Seguros
A.1.6.2.Sueldos
A.1.6.3.Alquiler
A.1.7.Acumulado receivable
A.1.7.0.Interes accumulated receivables
A.1.8.Inversiones
Long-term A.1.8.0.Inversion
A.1.8.1.Inversion in transit
A.1.9.Documento receivable
A.1.9.0.Documento trade receivables
A.1.9.1.Documento financial receivables
Fixed A.2.Activos

A.2.0.Terreno
A.2.1.Edificio.
Building cumulative A.2.1.0.Depreciacion
A.2.2.Mobiliario and office equipment
A.2.2.0.Depreciacion accumulated. Furniture and equipment
A.2.3.Vehiculo
A.2.3.0.Depreciacion cumulative vehicle
A.2.4. Machinery
A.2.4.0.Depreciacion machinery
A.3.Otros assets
A.3.0.Accionistas
A.3.1.Patentes
A.3.2.Franquicias
Phone A.3.3.Derecho
A.3.4.Gasto constitution
B. Liabilities
Short-term B.1.Pasivos
B.1.0.Cuentas payable
B.1.0.1.Cuentas trade payables
B.1.0.2. Other accounts payable
B.1.1. Document short-term payables
Payable on sales B.1.2.Impuesto
B.1.3.Interes payable
B.1.4.Dividendo payable
B.1.5.Sueldos payable
B.1.6.Cargas employer
Social B.1.6.0.Cargas payable
B.1.6.1.Retenciones payable
B.1.7.Ingresos deferred.
B.1.7.0.Intereses
B.1.7.1.Alquileres
Long-term B.2.Pasivos
B.2.0.Documento to longer-term payables
B.2.0.1.Pagare
B.2.0.2.Hipoteca payable
Capital C.
Social C.1.Capital
C.1.0.Socios
Accounting C.2.Capital
C.2.0.Activos
C.3.Dividendos
Retained C.4.Utilidades
D. Expenses
Sales D.1.Gastos
Sales D.1.0.Sueldos
D.1.1.Alquiler
D.1.2.Depreciacion vehicle
Sales D.1.3.Fletes
Public D.1.4.Servcios
D.1.5.Publicidad
Administrative D.2.Gastos
Administrative D.2.0.Sueldos
D.2.1.Depreciacion furniture and equipment
Building D.2.2.Depreciacion
Machinery D.2.3.Depreciacion
D.2.4.Suministros office
E. Income
E.1.Ventas
E.1.0. Sales Discounts
Sales E.1.1.Devolucion
Accrued E.1.2.Ingresos
E.1.3.Intereses cattle