WOOYUN CAMBODIA CO., LTD.

Chart of Account

Account Code Account of Description Account Type

1000 Equity Equity

1010 Capital Investment Equity
1020 Withdrawal Equity
1030 Retained Earnings Equity
2000 Liability Liability
2100 Fixed Liability Fixed Liability
2101 Trade Creditor Local Fixed Liability
2102 Trade Creditor Overseas Fixed Liability
2103 Long Term Loan Fixed Liability
2104 Long Term Loan Amount Payable Fixed Liability
2105 Other Fixed Liability Fixed Liability
2200 Current Liability Current Liability
2201 Tax Payable Current Liability
2202 Utility Payable Current Liability
2203 Note Payable Current Liability
2204 Short Term Loan Current Liability
2205 Short Term Amount Receivable Current Liability
2206 Other Payable Current Liability
3000 Fixed Assets Fixed Assets
3100 Tangible Fixed Assets Fixed Assets
3110 Land Fixed Assets
3120 Building Fixed Assets
3120-1 Architectural Desing Fixed Assets
3120-2 Back filled Fixed Assets
3120-3 Construction Building Fixed Assets
3120-4 Electricity System
3130 Plant and Machineries Fixed Assets
3140 Vehicles Fixed Assets
3150 Fixtures Fixed Assets
3160 Furnitures and Fittings Fixed Assets
3170 Computer Fixed Assets
3180 Office Equipment Fixed Assets
3190 Dormitory Equipment Fixed Assets
3200 Allowance for Depreciation Fixed Assets
3210 Allowance for Depreciation of Land Fixed Assets
3220 Allowance for Depreciation of Building Fixed Assets
3230 Allowance for Depreciation of Plant and Machineries Fixed Assets
3240 Allowance for Depreciation of Vehicles Fixed Assets
3250 Allowance for Depreciation of Fixtures Fixed Assets
3260 Allowance for Depreciation of Furniture and Fitting Fixed Assets
3270 Allowance for Depreciation of Computer Fixed Assets
3280 Allowance for Depreciation of Office Equipment Fixed Assets
3290 Allowance for Depreciation of Dormitory Equipment Fixed Assets
 Account Code Account of Description Account Type

4000 Current Assets Current Assets

4100 Loan Current Assets
4110 Short Term Loan Current Assets
4120 Long Term Loan Current Assets
4200 Prepaid Insurance Current Assets
4300 Prepaid Rent Current Assets
4400 Account Receivable- Local Current Assets
4500 Account Receivable- Overseas Current Assets
4600 Account Receivable- Other Current Assets
4700 Provisional Payment Current Assets
4800 Deposit Current Assets
4801 Factory Current Assets
4802 Machinery Current Assets
4803 Telecommunication Current Assets
4804 Office Equipment Current Assets
4805 Others Current Assets
5000 Cash Cash
5100 Cash in Bank Cash
5110 Saving in Bank Cash
5120 Bank withdrawing Cash
5200 Cash on hand Cash
6000 Expensses Expenses
6001 Salary Expenses
6002 Supplies Expenses
6003 Equipment Rental Expenses
6004 Utility Expenses
6005 Electricity Expenses
6006 The Charge for food Expenses
6007 Pure Drinking water Expenses
6008 Entertainment fee Expenses
6009 Gasoline Expenses
6010 Newspaper Supscribtion Fee Expenses
6011 Cable TV Fee Expenses
6012 Internet & Email Fee Expenses
6013 Mobile Phone Charge Expenses
6014 Telephone & Fax -Local Expenses
6015 Telephone & Fax -Overseas Expenses
6016 Toll gate & Parking fee Expenses
6017 Transport -Local Expenses
6018 Transport -Overseas Expenses
6019 Travelling -Local Expenses
6020 Travelling -Overseas Expenses
6021 Visa & Work Permission Expenses
6022 Security Service Expenses
6023 Insurance Expenses
6024 Welfare Expenses
 Account Code Account of Description Account Type

6025 Rent -Office Expenses

6026 Rent -Land Expenses
6027 Rent -Car Expenses
6028 Repair -Office Expenses
6029 Repair -Machines Expenses
6030 Repair -Factory Expenses
6031 Repair -Equipment Expenses
6032 Commission Expenses
6033 Services Charge Expenses
6034 Legal Professinal fee Expenses
6035 Advertisement Fee Expenses
6036 Emergency Expenses
6037 Currier Charge & Postal Expenses
6038 Monthly fee Tax Expenses
6039 General Withholding Tax Expenses
6040 Annual Profit Tax Expenses
6041 Patent Tax Expenses
6042 Tax Fee Expenses
6042-1 Salary Tax Expenses
6042-2 Special Tax Expenses
6042-3 Value Add Tax Expenses
6043 Depreciation of Land Expenses
6044 Depreciation of Building Expenses
6045 Depreciation of Plant and Machineries Expenses
6046 Depreciation of Vehicles Expenses
6047 Depreciation of Fixtures Expenses
6048 Depreciation of Furniture and Fitting Expenses
6049 Depreciation of Computer Expenses
6050 Depreciation of Office Equipment Expenses
6051 Donation, Gifts & Contribution (formal) Expenses
6052 Expendite Fee - Government dept (Informal) Expenses
6053 Dormitory Supplies Expenses
6054 Other Expense Expenses
6055 Trash Fee Expenses
6056 Exchange difference Expenses
6057 Repair car Expenses
7000 Income Income
7010 Profit Gain / Lose Income
7020 Sale Revenue Income
7030 Sale Dicount Income
7040 Sale Return & Allowance Income
7100 Other Income Income
7200 Interest Income Income
8000 Cost of goods sold Cost of goods sold
8100 Beginning Inventory Cost of goods sold
8200 Puchases Cost of goods sold
8300 Puchases Discount Cost of goods sold
8400 Puchases Return & Allowance Cost of goods sold