Editing Chart of accounts (section)

=== Sample Chart of Accounts ===

A chart of accounts compatible with [[IFRS]] and [[US GAAP]] includes balance sheet (assets, liabilities and equity) and the profit and loss (revenue, expenses, gains and losses) classifications. If used by a consolidated or combined entity, it also includes separate classifications for intercompany transactions and balances.

Account Number—Account Title<ref>{{Cite web|url=https://www.ifrs-gaap.com/chart-accounts|title = Chart of Accounts &#124; IFRS and US GAAP}}</ref>—Balance: Debit (Dr) / Credit (Cr)

'''1.0.0	Assets	(Dr)'''

* 1.1.0	Cash And Financial Assets	(Dr)
** 1.1.1	Cash and Cash Equivalents	(Dr)
** 1.1.2	Financial Assets (Investments)	(Dr)
** 1.1.3	Restricted Cash and Financial Assets	(Dr)
** 1.1.4	Additional Financial Assets and Investments	(Dr)
* 1.2.0	Receivables And Contracts	(Dr)
** 1.2.1	Accounts, Notes And Loans Receivable	(Dr)
** 1.2.2	Contracts	(Dr)
** 1.2.3	Nontrade And Other Receivables	(Dr)
* 1.3.0	Inventory	(Dr)
** 1.3.1	Merchandise	(Dr)
** 1.3.2	Raw Material, Parts And Supplies	(Dr)
** 1.3.3	Work In Process	(Dr)
** 1.3.4	Finished Goods	(Dr)
** 1.3.5	Other Inventory	(Dr)
* 1.4.0	Accruals And Additional Assets	(Dr)
** 1.4.1	Prepaid Expense	(Dr)
** 1.4.2	Accrued Income	(Dr)
** 1.4.3	Additional Assets	(Dr)
* 1.5.0	Property, Plant And Equipment	(Dr)
** 1.5.1	Land And Land Improvements	(Dr)
** 1.5.2	Buildings, Structures And Improvements	(Dr)
** 1.5.3	Machinery And Equipment	(Dr)
** 1.5.4	Furniture And Fixtures	(Dr)
** 1.5.5	Right Of Use Assets (Classified As PP&E)	(Dr)
** 1.5.6	Other Property, Plant And Equipment	(Dr)
** 1.5.7	Construction In Progress	(Dr)
* 1.6.0	Property, Plant And Equipment Accumulated Depreciation And Depletion	(Cr)
** 1.6.1	Accumulated Depletion	(Cr)
** 1.6.2	Accumulated Depreciation	(Cr)
* 1.7.0	Intangible Assets (Excluding Goodwill)	(Dr)
** 1.7.1	Intellectual Property	(Dr)
** 1.7.2	Computer Software	(Dr)
** 1.7.3	Trade And Distribution Assets	(Dr)
** 1.7.4	Contracts And Rights	(Dr)
** 1.7.5	Right Of Use Assets	(Dr)
** 1.7.6	Crypto Assets	(Dr)
** 1.7.7	Other Intangible Assets	(Dr)
** 1.7.8	Acquisition In Progress	(Dr)
* 1.8.0	Intangible Assets Accumulated Amortization	(Cr)
* 1.9.0	Goodwill	(Dr)

'''2.0.0	Liabilities	(Cr)'''

* 2.1.0	Payables	(Cr)
** 2.1.1	Trade Payables	(Cr)
** 2.1.2	Dividends Payable	(Cr)
** 2.1.3	Interest Payable	(Cr)
** 2.1.4	Other Payables	(Cr)
* 2.2.0	Accruals And Other Liabilities	(Cr)
** 2.2.1	Accrued Expenses (Including Payroll)	(Cr)
** 2.2.2	Deferred Income (Unearned Revenue) 	(Cr)
** 2.2.3	Accrued Taxes (Other Than Payroll)	(Cr)
** 2.2.4	Other (Non-Financial) Liabilities	(Cr)
* 2.3.0	Financial Liabilities	(Cr)
** 2.3.1	Notes Payable	(Cr)
** 2.3.2	Loans Payable	(Cr)
** 2.3.3	Bonds (Debentures)	(Cr)
** 2.3.4	Other Debts And Borrowings	(Cr)
** 2.3.5	Lease Obligations	(Cr)
** 2.3.6	Derivative Financial Liabilities	(Cr)
** 2.3.7	Other Financial Liabilities	(Cr)
* 2.4.0	Provisions (Contingencies)	(Cr)
** 2.4.1	Customer Related Provisions	(Cr)
** 2.4.2	Ligation And Regulatory Provisions	(Cr)
** 2.4.3	Other Provisions	(Cr)

'''3.0.0	Equity	(Cr)'''

* 3.1.0	Owners Equity (Attributable To Owners Of Parent)	(Cr)
** 3.1.1	Equity At par (Issued Capital)	(Cr)
** 3.1.2	Additional Paid-in Capital	(Cr)
* 3.2.0	Retained Earnings	(Dr / Cr)
** 3.2.1	Appropriated	(Cr)
** 3.2.2	Unappropriated	(Cr)
** 3.2.3	Deficit 	(Dr)
** 3.2.4	In Suspense	Zero
* 3.3.0	Accumulated OCI 	(Dr / Cr)
** 3.3.1	Exchange Differences On Translation	(Dr / Cr)
** 3.3.2	Cash Flow Hedges	(Dr / Cr)
** 3.3.3	Gains And Losses On Remeasuring Available-For-Sale Investments	(Dr / Cr)
** 3.3.4	Remeasurements Of Defined Benefit Plans	(Dr / Cr)
** 3.3.5	Revaluation Surplus (IFRS only)	(Cr)
* 3.4.0	Other Equity Items	(Dr / Cr)
** 3.4.1	ESOP Related Items	(Dr / Cr)
** 3.4.2	Subscribed Stock Receivables 	(Dr)
** 3.4.3	Treasury Stock (Not Extinguished)	(Dr)
** 3.4.4	Miscellaneous Equity	(Cr)
* 3.5.0	Noncontrolling (Minority) Interest	(Cr)

'''4.0.0	Revenue	(Cr)'''

* 4.1.0	Recognized Point Of Time	(Cr)
** 4.1.1	Goods	(Cr)
** 4.1.2	Services	(Cr)
* 4.2.0	Recognized Over Time	(Cr)
** 4.2.1	Products	(Cr)
** 4.2.2	Services	(Cr)
* 4.3.0	Adjustments	(Dr)
** 4.3.1	Variable Consideration	(Dr)
** 4.3.2	Consideration Paid (Payable) To Customers	(Dr)
** 4.3.3	Other Adjustments	(Dr)

'''5.0.0	Expenses	(Dr)'''

* 5.1.0	Expenses Classified By Nature	(Dr)
** 5.1.1	Merchandise, Material, Parts And Supplies	(Dr)
** 5.1.2	Employee Benefits	(Dr)
** 5.1.3	Services	(Dr)
** 5.1.4	Rent, Depreciation, Amortization And Depletion	(Dr)
** 5.1.5	Increase (Decrease) In Inventories Of Finished Goods And Work In Progress	(Dr / Cr)
** 5.1.6	Other Work Performed By Entity And Capitalized	(Cr)
* 5.2.0	Expenses Classified By Function	(Dr)
** 5.2.1	Cost Of Sales	(Dr)
** 5.2.2	Selling, General And Administrative 	(Dr)
** 5.2.3	Credit Loss (Reversal) On Receivables	(Dr / Cr)

'''6.0.0	Other (Non-Operating) Income And Expenses	(Dr / Cr)'''

* 6.1.0	Other Revenue And Expenses	(Dr / Cr)
** 6.1.1	Other Revenue	(Cr)
** 6.1.2	Other Expenses	(Dr)
* 6.2.0	Gains And Losses	(Dr / Cr)
** 6.2.1	Foreign Currency Transaction Gain (Loss)	(Dr / Cr)
** 6.2.2	Gain (Loss) On Investments	(Dr / Cr)
** 6.2.3	Gain (Loss) On Derivatives	(Dr / Cr)
** 6.2.4	Crypto Asset Gain (Loss)	(Dr / Cr)
** 6.2.5	Gain (Loss) On Disposal Of Assets	(Dr / Cr)
** 6.2.6	Debt Related Gain (Loss)	(Dr / Cr)
** 6.2.7	Impairment Loss	(Dr)
** 6.2.8	Other Gains And Losses	(Dr / Cr)
* 6.3.0	Taxes (Other Than Income And Payroll) And Fees	(Dr)
** 6.3.1	Real Estate Taxes And Insurance	(Dr)
** 6.3.2	Highway (Road) Taxes And Tolls	(Dr)
** 6.3.3	Direct Tax And License Fees	(Dr)
** 6.3.4	Excise And Sales Taxes	(Dr)
** 6.3.5	Customs Fees And Duties (Not Classified As Sales Or Excise)	(Dr)
** 6.3.6	Non-Deductible VAT (GST)	(Dr)
** 6.3.7	General Insurance Expense	(Dr)
** 6.3.8	Administrative Fees (Revenue Stamps)	(Dr)
** 6.3.9	Fines And Penalties	(Dr)
** 6.3.10	Miscellaneous Taxes	(Dr)
** 6.3.11	Other Taxes And Fees	(Dr)
* 6.4.0	Income Tax Expense (Benefit)	(Dr / Cr)

'''7.0.0	Intercompany And Related Party Accounts	(Dr / Cr)'''

* 7.1.0	Intercompany And Related Party Assets	(Dr)
** 7.1.1	Intercompany Balances (Eliminated In Consolidation)	(Dr)
** 7.1.2	Related Party Balances (Reported Or Disclosed)	(Dr)
** 7.1.3	Intercompany Investments	(Dr)
* 7.2.0	Intercompany And Related Party Liabilities	(Cr)
** 7.2.1	Intercompany Balances (Eliminated In Consolidation)	(Cr)
** 7.2.2	Related Party Balances (Reported Or Disclosed)	(Cr)
* 7.3.0	Intercompany And Related Party Income And Expense	(Dr / Cr)
** 7.3.1	Intercompany And Related Party Income	(Cr)
** 7.3.2	Intercompany And Related Party Expenses	(Dr)
** 7.3.3	Income (Loss) From Equity Method Investments	(Dr)