Fixed Assets 11 Furniture and Fixtures 1110 Equipment 1130 Decoration 1140 Investments 1160 Current Assets 12 Account Receivable 1240 Utility & Rental Deposit 1241 Supplier Prepayments 1242 Sundry Deposits 1245 Other Receivable 1246 Stock Interim Account (Received) 1250 Stock Interim Account (Delivered) 1260 Stock Valuation Account 1270 Non-current Liabilities 21 Current Liabilities 22 Accruals 2210 Account Payable 2211 Receipt in Advance (Customer Prepayments) 2212 Provision for Taxation 2214 Proposed Dividend 2215 Other Payable 2216 Paid Capital 31 Accumulated Profit & Loss 32 Profit & Loss Account 33 Trade Income 41 Other Income and Gains 42 Sundry Income 4210 Exchange Adjustment 4220 Bank Interest Income 4230 Foreign Exchange Gain 4240 Costs 51 Trade Costs 5101 Misc. Costs 5105 Costs of Transportation 5106 Declaration Fees 5111 Packing Fees 5112 Expenses 52 Bank Charges 5201 Entertainment 5202 Electricity & Water Fees 5203 Postage & Stamps 5205 Printing & Stationery 5206 Rent & Rates 5207 Sundry Expenses 5208 Telecommunication Expenses 5209 Traffic Fees 5210 IT Expenses 5211 Insurance 5214 Sales Commission 5215 Overseas Traveling 5216 MPF Contribution 5217 Wages & Salaries 5218 Bonus Payment 5219 Taxation 5221 Local Delivery 5222 Management Fees 5223 Depreciation 5224 Audit Fees 5225 Bad Debts 5226 Legal & Professional Fees 5228 Dividend 5229 Disposal 5231 Repair and Maintenance 5234 Advertising 5235 Foreign Exchange Loss 5240 Hong Kong - Chart of Accounts