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F/S F/S Sub Classification Line Items

1. Cash on Hand SFP CA Cash and Cash Equivalent


2. Accounts Payable SFP CL Trade and other Payables
3. Accrued Expenses SFP CL Trade and other Payables
4. Accumulated Deprn. SFP Contra-Asset NCA PPE
5. Advances from SFP CL Trade and Other Payables
Customers
6. Advances of employees SFP CA Trade and Other Receivables
collectible currently
7. Advances of Officers (not SFP NCA Other Non-current Assets
currently collectible)
8. Advertising Expense IS Distribution Costs
9. Allowance for Doubtful SFP Contra-Asset Trade and Other Receivables
Accounts CA
10. Bonds Payable due 5 SFP NCL Bonds Payable
years after the reporting
period
11. Cash in Bank- Current SFP CA Cash and Cash Equivalent
12. Cash in Bank- Savings SFP CA Cash and Cash Equivalent
13. Cash Surrender Value SFP NCA Long Term Investments
14. Claim Receivable SFP CA Trade and Other Receivables
15. Copyright SFP NCA Intangible Assets
16. Customers’ Deposit SFP CL Trade and Other Payables
17. Depreciation Expense- OE IS Administrative Expenses
Depreciation Expense-SE IS Distribution Costs
18. Doubtful Account IS Administrative Expenses
Expense
19. Drawing SFP Owner’s Equity Drawing
20. Factory Supplies SFP CA Inventories
21. Finished Goods SFP CA Inventories
22. Franchise SFP NCA Intangible Assets
23. Freight In IS Cost of Goods Sold
24. Furniture and Fixtures SFP NCA PPE
25. Goods in Process SFP CA Inventories
26. Goodwill SFP NCA Intangible Assets
27. Income Tax Payable SFP CL Trade and Other Payables
28. Interest Income IS Other Income
29. Interest Receivable SFP CL Trade and Other Receivables
30. Internet Fees IS
31. Investment in Bonds SFP NCA Long-term Investments
32. Land SFP NCA PPE
33. Land held for Speculation SFP NCA Investment Property
34. Machinery SFP NCA PPE
35. MDSE Inventory SFP CA Inventories
36. Mortgage Payable SFP NCL
37. Notes Payable SFP CL Trade and Other Payables
38. Notes Receivable SFP CA Trade and Other Receivables
39. Office Equipment SFP NCA PPE
40. Ordinary Shares SFP SHE Share Capital
41. Owner’s Capital SFP SHE
42. Petty Cash Fund SFP CA Cash and Cash Equivalent
43. Plant Expansion Fund SFP NCA Long-term Investments
44. Preference Redemption SFP NCA Long-term Investments
Fund
45. Preference Share SFP SHE Preference Share Capital
46. Prepaid Advertising SFP CA Prepaid Expenses
47. Prepaid Insurance SFP CA Prepaid Expenses
48. Prepaid Taxes SFP CA Prepaid Expenses
49. Professional Fees IS
50. Purchases IS Cost of Goods Sold
51. Raw Materials Inventory SFP CA Inventories
52. Refundable Deposits SFP NCA Other Non-current Assets
53. Rent Expense IS
54. Representation Expense IS
55. Retained Earnings SFP SHE Retained Earnings
RE- appropriated for SFP SHE Reserves
contingencies
56. Salaries and Wages-Sales IS Distribution Costs
Salaries and Wages-Office IS Administrative Expenses
57. Sales IS Net Sales
58. Share Premium SFP SHE Reserves
59. Sinking Fund SFP NCA Long-term Investments
60. Supplies SFP
61. Supplies Expense- Office IS Administrative Expenses
Supplies Expense- Store IS Distribution Costs
62. Taxes and Licenses IS Administrative Expenses
63. Time Deposit SFP
64. Tools SFP NCA PPE
65. Trading Securities SFP CA Financial Assets @ FV
66. Transportation Expense IS
67. Unearned Income SFP
68. Unused Supplies SFP CA Prepaid Expenses
69. Withholding Tax Payable SFP
Compensation
70.

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