{
    "country_code": "ae",
    "name": "U.A.E Chart of Accounts",
	"is_active": "Yes",
    "tree": {
        "Assets": {
            "Current Assets": {
                "Accounts Receivable": {
                    "Corporate Credit Cards": {
                        "account_type": "Receivable"
                    },
                    "Other Receivable": {
                        "Accrued Rebates Due from Suppliers": {
                            "account_type": "Receivable"
                        },
                        "Accured Income from Suppliers": {
                            "account_type": "Receivable"
                        },
                        "Other Debtors": {
                            "account_type": "Receivable"
                        },
                        "account_type": "Receivable"
                    },
                    "Post Dated Cheques Received": {
                        "account_type": "Receivable"
                    },
                    "Staff Receivable": {
                        "account_type": "Receivable"
                    },
                    "Trade Receivable": {
                        "account_type": "Receivable"
                    },
                    "Trade in Opening Fees": {
                        "account_type": "Receivable"
                    },
                    "account_type": "Receivable"
                },
                "Cash in Hand & Banks": {
                    "Banks": {
                        "Bank Margin On LC & LG": {},
                        "Banks Blocked Deposits": {},
                        "Banks Call Deposit Accounts": {},
                        "Banks Current Accounts": {},
						"account_type": "Bank"
                    },
                    "Cash in Hand": {
                        "Cash in Safe": {
                            "Main Safe": {
                                "account_type": "Cash"
                            },
                            "Main Safe - Foreign Currency": {
                                "account_type": "Cash"
                            }
                        },
                        "Petty Cash": {
                            "Petty Cash - Admininistration": {
                                "account_type": "Cash"
                            },
                            "Petty Cash - Others": {
                                "account_type": "Cash"
                            }
                        }
                    },
                    "Cash in Transit": {
                        "Credit Cards": {
                            "Gateway Credit Cards": {
                                "account_type": "Bank"
                            },
                            "Manual Visa & Master Cards": {
                                "account_type": "Bank"
                            },
                            "PayPal Account": {
                                "account_type": "Bank"
                            },
                            "Visa & Master Credit Cards": {
                                "account_type": "Bank"
                            }
                        }
                    }
                },
                "Inventory": {
                    "Consigned Stock": {
                        "Handling Difference in Inventory": {},
                        "Items Delivered to Customs on temprary Base": {}
                    },
                    "Stock in Hand": {
		                "account_type": "Stock",
						"is_group": 1
                    }
                },
                "Perliminary and Preoperating Expenses": {
                    "Preoperating Expenses": {}
                },
                "Prepayments & Deposits": {
                    "Deposits": {
                        "Deposit - Office Rent": {},
                        "Deposit Others": {},
                        "Deposit to Immigration (Visa)": {},
                        "Deposits - Customs": {}
                    },
                    "Prepaid Taxes": {
                        "Sales Taxes Receivables": {},
                        "Withholding Tax Receivables": {}
                    },
                    "Prepayments": {
                        "Other Prepayments": {},
                        "PrePaid Advertisement Expenses": {},
                        "Prepaid Bank Guarantee": {},
                        "Prepaid Consultancy Fees": {},
                        "Prepaid Employees Housing": {},
                        "Prepaid Finance charge for Loans": {},
                        "Prepaid Legal Fees": {},
                        "Prepaid License Fees": {},
                        "Prepaid Life Insurance": {},
                        "Prepaid Maintenance": {},
                        "Prepaid Medical Insurance": {},
                        "Prepaid Office Rent": {},
                        "Prepaid Other Insurance": {},
                        "Prepaid Schooling Fees": {},
                        "Prepaid Site Hosting Fees": {},
                        "Prepaid Sponsorship Fees": {}
                    }
                }
            },
            "Long Term Assets": {
                "Fixed Assets": {
                    "Accumulated Depreciation": {
                        "Acc. Depreciation of Motor Vehicles": {},
                        "Acc. Deprn.Computer Hardware & Software": {},
                        "Acc.Deprn.of Furniture & Office Equipment": {},
                        "Amortisation on Leasehold Improvement": {}
                    },
                    "Fixed Assets (Cost Price)": {
                        "Computer Hardware & Software": {},
                        "Furniture and Equipment": {},
                        "Leasehold Improvement": {},
                        "Motor Vehicules": {},
                        "Work In Progrees": {}
                    }
                },
                "Intangible Assets": {
                    "Computer Card Renewal": {},
                    "Dispoal of Outlets": {},
                    "Registration of Trademarks": {}
                },
                "Intercompany Accounts": {},
                "Investments": {
                    "Investments in Subsidiaries": {}
                }
            },
            "root_type": "Asset"
        },
        "Closing And Temporary Accounts": {
            "Closing Accounts": {
                "Closing Account": {}
            },
            "root_type": "Liability"
        },
        "Expenses": {
            "Commercial Expenses": {
                "Consultancy Fees": {},
                "Provision for Doubtful Debts": {}
            },
            "Cost of Sale": {
                "Cost Of Goods Sold": {
                    "Cost Of Goods Sold I/C Sales": {},
                    "Cost of Goods Sold in Trading": {},
					"account_type": "Cost of Goods Sold"
                },
                "Expenses Included In Valuation": {
                    "account_type": "Expenses Included In Valuation"
                }
            },
            "Depreciation": {
                "Depreciation & Amortization": {
                    "Amortization on Leasehold Improvement": {},
                    "Depreciation Of Computer Hard & Soft": {},
                    "Depreciation Of Furniture & Office Equipment\n\t\t\t": {},
                    "Depreciation Of Motor Vehicles": {}
                }
            },
            "Direct Expenses": {
                "Financial Charges": {
                    "Air Miles Card Charges": {},
                    "Amex Credit Cards Charges": {},
                    "Bank Finance & Loan Charges": {},
                    "Credit Card Charges": {},
                    "Credit Card Swipe Charges": {},
                    "PayPal Charges": {}
                }
            },
            "MISC Charges": {
                "Other Charges": {
                    "Captial Loss": {
                        "Disposal of Business Branch": {},
                        "Loss On Fixed Assets Disposal": {},
                        "Loss on Difference on Exchange": {}
                    },
                    "Other Non Operating Exp": {
                        "Other Non Operating Expenses": {}
                    },
                    "Previous Year Adjustments": {
                        "Previous Year Adjustments Account": {}
                    },
                    "Royalty Fees": {
                        "Royalty to Parent Co.": {}
                    },
                    "Tax / Zakat Expenses": {
                        "Income Tax": {},
                        "Zakat": {}
                    }
                }
            },
            "Share Resources": {
                "Share Resource Expenses Account": {}
            },
            "Store Operating Expenses": {
                "Selling, General & Admin Expenses": {
                    "Advertising Expenses": {
                        "Other - Advertising Expenses": {}
                    },
                    "Bank & Finance Charges": {
                        "Other Bank Charges": {}
                    },
                    "Communications": {
                        "Courrier": {},
                        "Others - Communication": {},
                        "Telephone": {},
                        "Web Site Hosting Fees": {}
                    },
                    "Office & Various Expenses": {
                        "Cleaning": {},
                        "Convoyance Expenses": {},
                        "Gifts & Donations": {},
                        "Insurance": {},
                        "Kitchen and Buffet Expenses": {},
                        "Maintenance": {},
                        "Others - Office Various Expenses": {},
                        "Security & Guard": {},
                        "Stationary From Suppliers": {},
                        "Stationary Out Of Stock": {},
                        "Subscriptions": {},
                        "Training": {},
                        "Vehicle Expenses": {}
                    },
                    "Personnel Cost": {
                        "Basic Salary": {},
                        "End Of Service Indemnity": {},
                        "Housing Allowance": {},
                        "Leave Salary": {},
                        "Leave Ticket": {},
                        "Life Insurance": {},
                        "Medical Insurance": {},
                        "Personnel Cost Others": {},
                        "Sales Commission": {},
                        "Staff School Allowances": {},
                        "Transportation Allowance": {},
                        "Uniform": {},
                        "Visa Expenses": {}
                    },
                    "Professional & Legal Fees": {
                        "Audit Fees": {},
                        "Legal fees": {},
                        "Others - Professional Fees": {},
                        "Sponsorship Fees": {},
                        "Trade License Fees": {}
                    },
                    "Provision & Write Off": {
                        "Amortisation of Preoperating Expenses": {},
                        "Cash Shortage": {},
                        "Others - Provision & Write off": {},
                        "Write Off Inventory": {},
                        "Write Off Receivables & Payables": {}
                    },
                    "Rent Expenses": {
                        "Office Rent": {},
                        "Warehouse Rent": {}
                    },
                    "Travel Expenses": {
                        "Air tickets": {},
                        "Hotel": {},
                        "Meals": {},
                        "Others": {},
                        "Per Diem": {}
                    },
                    "Utilities": {
                        "Other Utility Cahrges": {},
                        "Water & Electricity": {}
                    }
                }
            },
            "root_type": "Expense"
        },
        "Liabilities": {
            "Current Liabilities": {
                "Accounts Payable": {
                    "Payables": {
                        "Advance Paybale to Suppliers": {
                            "account_type": "Payable"
                        },
                        "Consigned Payable": {
                            "account_type": "Payable"
                        },
                        "Other Payable": {
                            "account_type": "Payable"
                        },
                        "Post Dated Cheques Paid": {
                            "account_type": "Payable"
                        },
                        "Staff Payable": {
                            "account_type": "Payable"
                        },
                        "Suppliers Price Protection": {
                            "account_type": "Payable"
                        },
                        "Trade Payable": {
                            "account_type": "Payable"
                        },
                        "account_type": "Payable"
                    }
                },
			    "Stock Liabilities": {
				    "Stock Received But Not Billed": {
				        "account_type": "Stock Received But Not Billed"
				    }
			    },
				"Duties and Taxes": {
					"account_type": "Tax",
					"is_group": 1
				},
                "Accruals & Provisions": {
                    "Accruals": {
                        "Accrued Personnel Cost": {
                            "Accrued - Commissions": {},
                            "Accrued - Leave Salary": {},
                            "Accrued - Leave Tickets": {},
                            "Accrued - Salaries": {},
                            "Accrued Other Personnel Cost": {},
                            "Accrued Salaries Increment": {},
                            "Accrued-Staff Bonus": {}
                        }
                    },
                    "Accrued Expenses": {
                        "Accrued Other Expenses": {
                            "Accrued - Audit Fees": {},
                            "Accrued - Office Rent": {},
                            "Accrued - Sponsorship": {},
                            "Accrued - Telephone": {},
                            "Accrued - Utilities": {},
                            "Accrued Others": {}
                        }
                    },
                    "Other Current Liabilities": {
                        "Accrued Dubai Customs": {},
                        "Deferred income": {},
                        "Shipping & Handling": {}
                    },
                    "Provisions": {
                        "Tax Payables": {
                            "Income Tax Payable": {},
                            "Sales Tax Payable": {},
                            "Withholding Tax Payable": {}
                        }
                    },
                    "Short Term Loan": {}
                },
                "Reservations & Credit Notes": {
                    "Credit Notes": {
                        "Credit Notes to Customers": {},
                        "Reservations": {}
                    }
                },
                "Unearned Income": {}
            },
            "Long Term Liabilities": {
                "Long Term Loans & Provisions": {}
            },
            "root_type": "Liability"
        },
        "Revenue": {
            "Direct Revenue": {
                "Other Direct Revenue": {
                    "Other Revenue - Operating": {
                        "Advertising Income": {},
                        "Branding Income": {},
                        "Early Setmt Margin from Suppliers": {},
                        "Marketing Rebate from Suppliers": {},
                        "Rebate from Suppliers": {},
                        "Service Income": {},
                        "Space Rental Income": {}
                    }
                }
            },
            "Indirect Revenue": {
                "Other Indirect Revenue": {
                    "Capital Gain": {},
                    "Excess In Till": {},
                    "Gain On Difference Of Exchange": {},
                    "Management Consultancy Fees": {},
                    "Other Income": {}
                },
                "Other Revenue - Non Operating": {
                    "Interest Revenue": {},
                    "Interest from FD": {},
                    "Products Listing Fees from Suppliers": {},
                    "Trade Opening Fees from suppliers": {}
                }
            },
            "Sales": {
                "Sales from Other Regions": {
                    "Sales from Other Region": {}
                },
                "Sales of same region": {
                    "Management Consultancy Fees": {},
                    "Sales Account": {},
                    "Sales of I/C": {}
                }
            },
            "root_type": "Income"
        },
        "Share Holder Equity": {
            "Capital": {
                "Contributed Capital": {},
                "Share Capital": {},
                "Shareholders Current A/c": {},
                "Sub Ordinated Loan": {},
                "Treasury Stocks": {}
            },
            "Retained Earnings": {
                "Current Year Results": {},
                "Dividends Paid": {},
                "Previous Years Results": {}
            },
			"account_type": "Equity",
            "root_type": "Equity"
        }
    }
}
