Accounts Manual

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The ledger contains, as already explained to all the accounts of the company, this must be arranged in such a manner as to facilitate the ACCOUNTANT accounts extracted when the deportation of financial operations to in the preparation of financial reports, with the accounting programs of الضروروة became the ACCOUNTANT to learn how the Accounts Manual or what is called a tree of accounts.

Accounts Manual (The Tree of auditors):
is a list containing the names and account numbers, which determine their location in the ledger, and the methods used in the preparation of this guide is that the accounts are divided into five groups (assets, obligations, property rights, the income and expenses), so that the numbering of each of these groups and accounts of its subcommittee to serial numbers, punctuation differs from company to company, this is one of the methods that can be used in the preparation of accounts manual:

Group of assets takes the numbers (100-199)
Account Number Account Name
100 The assets of

the Fund's assets 111 110
112
113
114 bank debtors arrested
115 stock papers
116 revenue due to
117 the expenses paid in advance
120 Fixed Assets
121
122
123 cars land buildings
furniture 124
125 Computers
130 Intangible Assets
Brand concrete 131
132 Patent
133 fame
set of obligations that take numbers (200-299)
Account Number Account Name
200 commitments
210 commitments traded
211
papers pay creditors 212
213 short-term loans
214
215 income 1,303,328 in advance the expenses of
non-traded obligations owed 220
221 long-term loans,
a group of property rights take numbers (300-399)
Account Number Account Name
300
310 property rights of capital
320 personal drawings
330 gary the owner of the company
340
350 reserves retained earnings
income group takes the numbers (400-499)
Account Number Account Name
االايرادات 400
410 main activity revenues
411
412
413 Sales Sales returns discount on sales
420 Other Income
421 investment income
422 rental income
Account Number Account Name
500
510
511 expenses cost of sales procurement
512 Purchasing
513 procurement returns
514 discount on purchases
520 sales and marketing expenses
521 sales expenses
522 commissions for the sale of
523 propaganda and
530 administrative expenses and the universality of
531 salaries and wages of
532 for rent
533 electricity,
phone and internet 534
535
536 governmental expenses
537 maintenance of water


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