Example of Chart of Accounts

1 FIXED ASSETS -

10 Intangible Assets -

1010 Research and Development

1030 Patented Technology, Computer Software, Databases

1040 Trademarks, Internet Domains

1050 Customer Lists

1060 Licensing, Royalty

1070 Goodwill

1090 Other Intangible Assets

11 Property and Plant +

12 Machinery and Equipment +

13 Vehicles +

14 Non-Current Biological Assets +

15 Investment Property +

16 Financial Fixed Assets +

17 Advances for Fixed Assets +

19 Deferred Tax Assets +

2 CURRENT ASSETS -

20 Finished Products

21 Inventories

22 In Progress

23 Current Biological Assets

24 Non-current Assets Classified as Held for Sale and Disposal Groups

25 Trade Receivables

26 Other Current Receivable

27 Prepaid Expenses and Accrued Income

28 Short-term Investment

29 Cash and Bank

3 EQUITY AND PROVISIONS -

30 Equity-Statutory capital

31 Equity-Additional capital

32 Other Comprehensive Income Reclassification Adjustments

33 Retaining Earnings

34 Non-controlling interest

35 Untaxed reserves

36 Provisions

4 LIABILITIES -

40 Long-term Liabilities

41 Current Financial liabilities

42 Trade Payables

43 Advances from Сustomers

44 Current Tax Liability

45 VAT and excise duty

46 Employee withholding taxes, social security and pay deduction accounts

47 Accrued Expenses Personnel

48 Accrued expenses and deferred income

5 REVENUE -

50 Sales

51 Invoiced costs

52 Revenue adjustment

53 Commission revenue

54 Barter Sales

55 Income From Government Grants

56 Other Operating Income

6 COST OF SALES -

60 Cost of Goods Sold

61 Inventory revaluation

62 Overhead costs

63 Sub-contracted work

64 Initial samples, Experiments and prototypes

7 ADMINISTRATIVE EXPENSES -  

70 Premises

71 Machinery and Consumable Equipment

72 IT expenses

73 Office Expenses

74 Costs of administration

74 Consultants

76 Personnel costs

77 Personnel costs other

78 Exchange differences on operating activity

79 Depreciation and Amortization

8 DISTRIBUTION AND OTHER OPERATING EXPENSES -  

80 Distribution Costs

81 Corporate insurance and other risk-related costs

82 Licence Fees and Royalties

83 Quality and Research

84 Costs of Opening

85 Abnormal Wastage and Losses

86 Other Operating Expense

9 FINANCIAL AND OTHER NON-OPERATING ITEMS, TAXES AND RESULT FOR THE YEAR -

90 Interest items

91 Exchange differences on financial items

92 Profit/loss from group company shares

93 Financial Profit/loss external

94 Losses/Gains on Changes of Non-Current Assets

95 Restatement to net income local accounts

96 Shareholders’ and group contributions

97 Taxes and result for the financial year