Singapore Chart of Accounts - Standard 10140 10141 101100 6 Allowance for Bad Debts 101110 Development Costs 104100 Employee Cash Advances 101120 Inventory 101130 Investments - Other 101140 Loans to Officers 101150 Loans to Others 101160 Loans to Shareholders 101170 Prepaid Expenses 101180 Retainage 101190 Undeposited Funds 101200 Other Current Assets 101210 Accumulated Amortisation 103100 Accumulated Depreciation 103110 Accumulated Depletion 103120 Buildings 102100 Depletable Assets 102110 Furniture and Fixtures 102120 Leasehold Improvements 102130 Machinery and Equipment 102140 Vehicles 102150 Other Assets 102160 Intangible Assets 104110 Accumulated Amortization of Non-current Assets 103130 Available-for-sale Financial Assets 101220 Deferred Tax 101230 Goodwill 104120 Investments 104130 Lease Buyout 104140 Licences 104150 Organisational Costs 104160 Other Intangible Assets 104170 Other Non-current Assets 104180 Prepayments and Accrued Income 101240 Security Deposits 101250 Trade Receivable Account 100010 Other Receivable Account 100020 Purchase Tax Account 7% TX-N33 101260 Purchase Tax Account 7% TX-E33 101270 Purchase Tax Account 7% BL 101280 Purchase Tax Account 7% IM 101290 Purchase Tax Account 7% TX-RE 101300 Purchase Tax Account 7% IGDS 101310 Purchase Tax Account 0% NR 101320 Purchase Tax Account 0% ZP 101330 Purchase Tax Account 0% OP 101340 Purchase Tax Account 0% EP 101350 Purchase Tax Account MES 101360 Purchase Tax Account 7% TX7 101370 Purchase Tax Account 7% TXCA 101380 Current Portion of Employee Benefits Obligations 201000 Current Portion of Obligations under Finance Leases 201010 Current Tax Liability 201020 Insurance Payable 201030 Interest Payables 201040 Line of Credit 201050 Loan Payable 201060 Payroll Clearing 201070 Payroll Liabilities 201080 Prepaid Expenses Payable 201090 Provision for Warranty Obligations 201100 Rents in Trust - Liability 201110 GST Payable 201120 Short Term Borrowings 201130 Client Trust Accounts - Liabilities 201140 Accruals and Deferred Income 201150 Bank Loans 202000 Obligations under Finance Leases 201160 Long Term Borrowings 202010 Long Term Employee Benefit Obligations 202020 Notes Payable 202030 Shareholder Notes Payable 202040 Other Non-current Liabilities 202050 Trade Payable Account 200010 Other Payable Account 200020 Partner's Equity 203000 Accumulated Adjustment 203010 Ordinary Shares 203020 Opening Balance Equity 203030 Owner's Equity 203040 Paid-in Capital or Surplus 203050 Preferred Shares 203060 Retained Earnings 203070 Share Capital 203080 Treasury Shares 203090 Sales Tax Account 0% ES33 201170 Sales Tax Account 7% DS 201180 Sales Tax Account 0% ESN33 201190 Sales Tax Account 0% OS 201200 Sales Tax Account 0% ZR 201210 Sales Tax Account 7% SR 201220 Sales Tax Account SRCA-S 201230 Sales Tax Account 7% SRCA-C 201240 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