CHART OF ACCOUNTS

 

Account_IDAccoumt NameAccount NumberFinancial StatementAccount GroupSub Group
2Bank -CBZ-ZWL 120 1Current assets Cash and cash equivalents
3Bank -CBZ-USD 130 1Current assets Cash and cash equivalents
4CASH 140 1Current assets Cash and cash equivalents
5Short term marketable securities 200 1Current assets Short term marketable securities
6Accounts receivable 300 1Current assets Accounts receivable
7All disbursements :Accounts Receivable 305 1Current assets Accounts receivable
8Interest Accrued :Accounts Receivable 310 1Current assets Accounts receivable
9Other receivables 500 1Current assets Other current assets
10Prepayments 510 1Current assets Other current assets
11Other assets 840 1Current assets Other Long Term Assets
12Notes payable 900 1Current liabilities Notes payable
13Accounts payable 1000 1Current liabilities Accounts payable
14Interest payable 1110 1Current liabilities Other current liabilities
15Accrued expenses 1120 1Current liabilities Other current liabilities
16Unearned revenue 1130 1Current liabilities Other current liabilities
17Bonds payable 1210 1Long-term liabilities Bonds
18Common stock 1300 1Equity Capital
19Retained earnings 1400 1Equity Retained earnings
20Consultancy fees 2880 2Expense General and administrative
21Professional fees 2890 2Expense General and administrative
22Interest expense 3200 2Cost of sales Finance costs
23Bank fees 3210 2Cost of sales Finance costs
24Currency charges 3220 2Cost of sales Finance costs
25Interest income 3310 2Income Other Income
26Adminstration fee 3320 2Income Other Income
27Commitment fee 3325 2Income Other Income
28Drawdown fee 3330 2Income Other Income
29Bond registration fee 3335 2Income Other Income
30Guarantee fees 3337 2Cost of sales Finance costs
31Credit facility fee 3400 2Cost of sales Finance costs
32Bond cancellation fee 3401 2Cost of sales Finance costs
33Bond cancellation fee 3402 2Cost of sales Finance costs
34Finders fee 3403 2Cost of sales Finance costs
35Establishment Fees 3340 2Income Other Income
36Fuel 1001 2Expense General and administrative
37Employment Costs 1002 2Expense General and administrative
38Office Rentals 1003 2Expense General and administrative
39Airtime 1004 2Expense General and administrative
40Office Data and Airtime 1005 2Expense General and administrative
41Business Development 1007 2Expense General and administrative
42Office Sundries 1008 2Expense General and administrative
43Fuel AFA 5160 1009 2Expense General and administrative
44Insurance 1010 2Expense General and administrative
45Credit Reference Bureau 1011 2Expense General and administrative
46Depreciation 1012 2Expense General and administrative
47Agents Commission 1013 2Expense General and administrative
48Marketing Expenses 1014 2Expense General and administrative
49Tax Consultant 1015 2Expense General and administrative
50Accountant 1016 2Expense General and administrative
51Sanitation 1017 2Expense General and administrative
52Motor Vehicle Expenses 1018 2Expense General and administrative
53Furniture 1019 2Expense General and administrative
54Computer Equipment 1020 2Expense General and administrative
55Direct Remuneration 1021 2Expense General and administrative
56Printing and Stationery 1022 2Expense General and administrative
57Board Fees 1023 2Expense General and administrative
58Office Expenses 1024 2Expense General and administrative
59Debt Collection 1025 2Expense General and administrative
60Travel and Subsistence 1026 2Expense General and administrative
61Training 1027 2Expense General and administrative
62Interest Expense 1028 2Expense General and administrative
63Management Fees 1029 2Expense General and administrative
64System Support 1006 2Expense General and administrative