0 Account Chart CA EN view 1 view ASSETS 11 view CURRENT ASSETS 111 view CASH 112 view TREASURY OR TREASURY EQUIVALENTS 113 view CERTIFICATES OF DEPOSITS 114 view STOCKS 1141 other Stock In Hand 1145 other Stock Delivered But Not Billed 115 view ACCOUNTS RECEIVABLES 1151 receivable Customers Account 1152 view ALLOWANCE FOR DOUBTFUL ACCOUNTS 116 view PREPAID EXPENSES 117 view INVESTMENTS HELD FOR TRADING 118 view TAXES RECEIVABLES 1181 other GST receivable 1182 other PST/QST receivable 1183 view HST receivable 11831 other HST receivable - 13% 11832 other HST receivable - 14% 11833 other HST receivable - 15% 15 view NON-CURRENT ASSETS 151 view INVESTMENTS AVAILABLE FOR SALE 152 view TANGIBLE ASSETS 1527 view ACCUMULATED DEPRECIATIONS 153 view INTANGIBLE ASSETS 1531 view PATENTS, TRADEMARKS AND COPYRIGHTS 2 view LIABILITIES 21 view CURRENT LIABILITIES 211 view ACCOUNTS PAYABLES 2111 payable Suppliers Account 212 view OTHER ACCOUNTS PAYABLES 213 view TAXES PAYABLES 2131 other GST to pay 2132 other PST/QST to pay 2133 view HST to pay 21331 other HST to pay - 13% 21332 other HST to pay - 14% 21333 other HST to pay - 15% 214 view LABOUR TAXES TO PAY 2141 view CANADIAN REVENU AGENCY 21411 view EMPLOYMENT INSURANCE TO PAY 214111 other EI - Employees Contribution 214112 other EI - Employer Contribution 21412 other Federal Income Tax 2142 view PROVINCIAL REVENU AGENCY 21421 other Health Services Fund to pay 21422 view ANNUITIES TO PAY 214221 other Annuities - Employees Contribution 214222 other Annuities - Employer Contribution 21423 view PARENTAL INSURANCE PLAN TO PAY 214231 other PAP - Employee Contribution 214232 other PAP - Employer Contribution 21424 other Labour Health and Safety to pay 21425 other Labour Standards to pay 21426 other Provincial Income Tax 215 view CURRENT FINANCIAL DEBTS 216 view LIABILITIES ASSETS HELD FOR TRANSFER 217 view STOCK LIABILITIES 2171 other Stock Received But Not Billed 25 view NON-CURRENT LIABILITIES 251 view NON-CURRENT FINANCIAL DEBTS 252 view PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES 254 view DEFERRED TAXES 259 view OTHER NON-CURRENT LIABILITIES 3 view EQUITY 31 view SHARE CAPITAL 32 view PREMIUMS 33 view RETAINED EARNINGS 34 view DIVIDENDS 35 view TRANSLATION ADJUSTMENTS 36 view CONTRIBUTED SURPLUS 4 view INCOMES 41 view OPERATING INCOMES 411 other Inside Sales 412 other Harmonized Provinces Sales 413 other Non-Harmonized Provinces Sales 414 other International Sales 419 view OTHER OPERATING INCOMES 42 view NON-OPERATING INCOMES 425 view INTERESTS 429 view OTHER NON-OPERATING INCOMES 5 view EXPENSES 51 view OPERATING EXPENSES 511 view COST OF GOODS SOLD 5111 other Inside Purchases 5112 other Purchases in harmonized provinces 5113 other Purchases in non-harmonized provinces 5114 other International Purchases 512 view LABOUR EXPENSES 51201 other Salaries, wages and commissions 51202 other Holidays 51203 other Employment Insurance 51204 other Health Services Fund 51205 other Annuities 51206 other Parental Insurance 51207 other Labour Health and Safety 51208 other Labour Standards 51209 other Federal Income Tax 51210 other Provincial Income Tax 513 view SALES EXPENSES 514 view GENERAL EXPENSES 515 view RESEARCH AND DEVELOPMENT EXPENSES 519 view OTHER OPERATING EXPENSES 55 view NON-OPERATING EXPENSES 551 view INTERESTS EXPENSES 559 view OTHER NON-OPERATING EXPENSES