Chart of Accounts
24 accounts across all categories
| Code | Account Name | Type | Balance (PKR) |
|---|---|---|---|
| 1000 | Assets | ||
| 1100 | Current Assets | Header | 12,081,150 |
| 1110 |
Cash in Hand
|
Asset | 125,000 DR |
| 1120 |
Bank — HBL Current A/C
|
Asset | 4,850,000 DR |
| 1130 |
Accounts Receivable
|
Asset | 4,922,250 DR |
| 1140 |
Inventory
|
Asset | 2,183,900 DR |
| Total Current Assets | PKR 12,081,150 | ||
| 1200 | Fixed Assets | Header | 12,300,000 |
| 1210 |
Plant & Machinery
|
Asset | 18,500,000 DR |
| 1220 |
Accumulated Depreciation
|
Asset | (6,200,000) CR |
| Total Fixed Assets | PKR 12,300,000 | ||
| 2000 | Liabilities | ||
| 2100 | Current Liabilities | Header | 1,925,750 |
| 2110 |
Accounts Payable
|
Liability | 879,750 DR |
| 2120 |
Salaries Payable
|
Liability | 0 DR |
| 2130 |
Tax Payable (GST)
|
Liability | 1,046,000 DR |
| Total Current Liabilities | PKR 1,925,750 | ||
| 3000 | Equity | ||
| 3100 | Paid-up Capital | Equity | 15,000,000 DR |
| 3200 | Retained Earnings | Equity | 8,555,400 DR |
| 4000 | Revenue | ||
| 4100 | Sales Revenue | Revenue | 8,257,000 DR |
| 5000 | Expenses | ||
| 5100 | Raw Material Cost | Expense | 3,179,750 DR |
| 5200 | Salaries Expense | Expense | 531,000 DR |
| 5300 | Utilities Expense | Expense | 85,000 DR |
| 5400 | Petty Cash Expense | Expense | 42,500 DR |