Chart of Singapore 0 view Balance Sheet 1 view Assets 10 view Cash and cash equivalents 100 view Cash on hand 100001 liquidity Current 100002 liquidity Money market 100003 liquidity Rents held in trust 100004 liquidity Savings 100005 liquidity Client trust account 100006 liquidity Current assets 101 view Allowance for bad debts 101001 other Development costs 101002 other Employee cash advances 101003 other Inventory 101004 other Investments - other 101005 other Loans to officers 101006 other Loans to others 101007 other Loans to shareholders 101008 other Prepaid expenses 101009 other Retainage 101010 other Undeposited funds 101011 other Other Current Assets 101012 other Property, plant and equipment 102 view Accumulated amortisation 102001 other Accumulated depreciation 102002 other Accumulated depletion 102003 other Buildings 102004 other Depletable assets 102005 other Furniture and fixtures 102006 other Leasehold improvements 102007 other Machinery and equipment 102008 other Vehicles 102009 other Other Assets 102010 other Non-current assets 103 view Intangible Assets 103001 other Accumulated amortization of non-current assets 103002 other Available-for-sale financial assets 103003 other Deferred tax 103004 other Goodwill 103005 other Investments 103006 other Lease Buyout 103007 other Licences 103008 other Organisational costs 103009 other Other intangible assets 103010 other Other non-current assets 103011 other Prepayments and accrued income 103012 other Security Deposits 103013 other Other non-current assets 103014 other Trade and other receivable 104 view Trade Receivable Account 104001 receivable Other Receivable Account 104002 receivable Purchase Tax Receivable 105 view Purchase Tax Account 7% TX-N33 105001 other Purchase Tax Account 7% TX-E33 105002 other Purchase Tax Account 7% BL 105003 other Purchase Tax Account 7% IM 105004 other Purchase Tax Account 7% TX-RE 105005 other Purchase Tax Account 0% ME 105006 other Purchase Tax Account 0% NR 105007 other Purchase Tax Account 0% ZP 105008 other Purchase Tax Account 0% OP 105009 other Purchase Tax Account 0% EP 105010 other Purchase Tax Account MES 105011 other Purchase Tax Account 7% TX7 105012 other Liabilities 20 view Current liabilities 200 view Current portion of employee benefits obligations 200001 other Current portion of obligations under finance leases 200002 other Current Tax Liability 200003 other Insurance Payable 200004 other Interest payables 200005 other Line of Credit 200006 other Loan Payable 200007 other Payroll Clearing 200008 other Payroll liabilities 200009 other Prepaid Expenses Payable 200010 other Provision for warranty obligations 200011 other Rents in trust - Liability 200012 other GST Payable 200013 other Short term borrowings 200014 other Client Trust Accounts - Liabilities 200015 other Non-current liabilities 201 view Accruals and Deferred Income 201001 other Bank loans 201002 other Obligations under finance leases 201003 other Long term borrowings 201004 other Long term employee benefit obligations 201005 other Notes Payable 201006 other Shareholder Notes Payable 201007 other Other non-current liabilities 201008 other Trade and other payables 202 view Trade Payable Account 202001 payable Other Payable Account 202002 payable Equity 203 view Partner's Equity 203001 other Accumulated Adjustment 203002 other Ordinary shares 203003 other Opening Balance Equity 203004 other Owner's Equity 203005 other Paid-in capital or surplus 203006 other Preferred shares 203007 other Retained Earnings 203008 other Share capital 203009 other Treasury Shares 203010 other Sale Tax Payables 204 view Sales Tax Account 0% ES33 204001 other Sales Tax Account 7% DS 204002 other Sales Tax Account 0% ESN33 204003 other Sales Tax Account 0% OS 204004 other Sales Tax Account 0% ZR 204005 other Sales Tax Account 7% SR 204006 other Profit and Loss 2 view Income 30 view Revenue 300 view Discounts/refunds given 300001 other Non-profit revenue 300002 other Other primary revenue 300003 other Sales of product revenue 300004 other Service/fee revenue 300005 other Unapplied cash payment income 300006 other Other revenue 301 view Dividend revenue 301001 other Gain/loss on sale of fixed assets or investments 301002 other Interest earned 301003 other Other investment revenue 301004 other Other miscellaneous revenue 301005 other Tax-exempt interest 301006 other Cost of sales 40 view Cost of Good Sold 401 view Cost of Labour - COS 401001 other Equipment rental - COS 401002 other Freight and delivery - COS 401003 other Other costs of sales - COS 401004 other Supplies and materials - COS 401005 other Indirect Expenses 50 view Expenses 501 view Administrative expenses 501001 other Advertising/promotional 501002 other Auto 501003 other Bad debts 501004 other Bank charges 501005 other Charitable contributions 501006 other Cost of labour 501007 other Distribution costs 501008 other Dues and subscriptions 501009 other Entertainment 501010 other Meals and entertainment 501011 other Equipment rental 501012 other Finance costs 501013 other Insurance 501014 other Interest paid 501015 other Legal and professional fees 501016 other Other miscellaneous service cost 501017 other Payroll expenses 501018 other Promotional meals 501019 other Rent or lease of buildings 501020 other Repair and maintenance 501021 other Shipping, freight, and delivery 501022 other Supplies 501023 other Taxes paid 501024 other Travel 501025 other Travel meals 501026 other Utilities 501027 other Unapplied cash bill payment expense 501028 other Other Expenses 502 view Amortisation 502001 other Depreciation 502002 other Exchange Gain or Loss 502003 other Other Expense 502004 other Penalties and settlements 502005 other Singapore Chart of Accounts - Standard