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    Expense Coa

    Uploaded by

    175pau
    This document contains a list of account codes and titles for Airfreight 2100, Inc. The accounts are categorized and include direct costs, depreciation, utilities, supplies, overhead costs, advertising, outside services, personnel, transportation, repairs and maintenance, representation and entertainment, rent, taxes and licenses, commissions, general and administrative expenses, interest income and expenses, other income, provision for income taxes, and total comprehensive income.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    Expense Coa

    Uploaded by

    175pau
    100 views12 pages
    This document contains a list of account codes and titles for Airfreight 2100, Inc. The accounts are categorized and include direct costs, depreciation, utilities, supplies, overhead costs, advertising, outside services, personnel, transportation, repairs and maintenance, representation and entertainment, rent, taxes and licenses, commissions, general and administrative expenses, interest income and expenses, other income, provision for income taxes, and total comprehensive income.

    Original Title

    EXPENSE COA.XLS

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    © © All Rights Reserved

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    This document contains a list of account codes and titles for Airfreight 2100, Inc. The accounts are categorized and include direct costs, depreciation, utilities, supplies, overhead costs, advertising, outside services, personnel, transportation, repairs and maintenance, representation and entertainment, rent, taxes and licenses, commissions, general and administrative expenses, interest income and expenses, other income, provision for income taxes, and total comprehensive income.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    100 views12 pages

    Expense Coa

    Uploaded by

    175pau
    This document contains a list of account codes and titles for Airfreight 2100, Inc. The accounts are categorized and include direct costs, depreciation, utilities, supplies, overhead costs, advertising, outside services, personnel, transportation, repairs and maintenance, representation and entertainment, rent, taxes and licenses, commissions, general and administrative expenses, interest income and expenses, other income, provision for income taxes, and total comprehensive income.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 12

    AIRFREIGHT 2100, INC

    ACCT CODE ACCT TITLE

    COST OF SERVICES
    OUTSOURCE COURIER DELIVERY COST
    INHOUSE COURIER DELIVERY COST
    DELIVERY & PASSENGER TRANSPORT FUEL
    AGENT HANDLING COST
    CUSTOMS PROCESSING COST
    WAREHOUSE COSTS
    FREIGHT HANDLING COST
    PERSONNEL
    CTV TRUCKING CHARGES
    RENT
    510391 Direct Cost-Depn Exp: Leasehold Improvements

    510392 Direct Cost-Depn Exp: Operations Equipment

    510393 Direct Cost-Depn Exp: Furniture & Fixtures

    510394 Direct Cost-Depn Exp: Office Equipment

    510395 Direct Cost-Depn Exp: PBA Equipment

    510396 Direct Cost-Depn Exp: Computer Equipment

    510397 Direct Cost-Depn Exp: Motor Vehicles

    510398 Direct Cost-Depn Exp: Warehousing Equipment

    510399 Amortization - Other Asset Software License

    510406 Direct Cost-Depn Exp: Building

    510400 Direct Cost-Depn Exp: Low Value Assets

    DEPRECIATION
    510326 Direct Telephone & Fax
    510327 Direct Cellphone
    510943 Direct Telephone & Fax - Reimbursable
    510944 Direct Leased Line & Internet - Reimbursable
    510328 Direct Leased Line & Internet
    510948 Direct Electricity- Reimbursable
    510361 Direct Electricity
    UTILITIES
    510366 Direct Office Supplies
    510367 Direct Xerox/Reproduction Cost
    510949 Direct Xerox/ Reproduction - Reimbursable
    510368 Direct Office,Admin&FinancialForms
    510369 Direct Computer Supplies
    510370 Direct Other Supplies Expense
    SUPPLIES
    510329 Direct other Communication expense
    510332 Contractual Personnel
    510333 Recruiting Expenses
    510334 Awards & Recognition
    510335 Christmas & Anniversary Expenses
    510336 Other Personnel Expenses
    510945 Direct Outside Training/Symposium
    510946 Direct In-House Training
    510341 Direct Rep&Maint-Leasehold Improvements
    510342 Direct Rep&Maint- Operations Equipment
    510343 Direct Rep&Maint-Furniture & Fixtures
    510344 Direct Rep&Maint-Office Equipment
    510346 Direct Rep&Maint-Computer Equipment
    510347 Direct Rep&Maint-Motor Vehicles
    510348 Direct Rep&Maint-Warehousing Equipment
    510349 Direct Rep&Maint-Others
    510353 Planning Sessions
    510354 Staff Meetings
    510355 Client Meetings
    510356 Direct Security Services
    510947 Direct Security Services- Investigation
    510357 Direct Janitorial Services
    510358 Direct Other Purchased Services
    510362 Direct Water
    510363 Direct Other Utilities Expense
    510372 Direct Insurance-Motor Vehicles
    510374 Direct Insurance-Operations Equipment
    510375 Direct Insurance-Others
    510376 Direct Transportation - Fuel
    510950 Direct Transportation - Fuel - Reimbursable
    510377 Direct Shuttle Services
    510378 Direct Fare & Toll Fees
    510379 Direct Food & Lodging
    510380 Direct Representation & Entertainment
    510381 Direct Money Back Guarantee
    510382 Direct Damaged & Lost
    510383 Direct Claims & Disputes
    510384 Direct Claims & Disputes
    510386 Direct Municipal Permits & Licenses
    510387 Direct Registration-Vehicle
    510388 Direct Documentary-Stamps
    510389 Direct Other Taxes & Licenses
    510507 Direct Penalties
    510390 Direct Software Development Expenses
    510404 Customs Attendance F
    510405 Customs Meal/Transpo
    510371 Insurance - Computer
    510373 Insurance - Bonds
    510705 Messengerial Charges
    510999 Direct-Other Operating Overhead Costs
    510427 Direct Janitorial Supplies
    510951 Direct Concessionaire Privilege Fee
    510309 Operating supplies
    611851 Royalty Expenses
    OVERHEAD COSTS AND OTHERS
    TOTAL DIRECT COSTS
    GROSS PROFIT (LOSS)

    610201 Premiums & Novelties


    610202 Print, Radio, & TV Ads
    610203 Other Ads & Promo
    610204 Posters, Billboards & Signages
    612102 Ads-Non-Promo
    612103 Donations&Contributions
    612104 Sponsorships
    612108 Sponsorships - Sport
    612105 Sponsorships- Tour Filipinas
    ADVERTISING
    611401 Security Services
    611202 Contractual Personnel
    611402 Janitorial Services
    611403 Other Purchased Services
    611551 Audit Fee
    611552 Legal Fee
    611558 Legal Fee - Reimbursable
    611553 Management Fee
    611554 Consultancy Fee
    611555 Other Professional Fees
    611556 Other Professional Fees
    OUTSIDE SERVICES
    611001 Salaries & Wages
    611002 Overtime Pay
    611003 Shift Differential
    611004 13Th Month Pay
    611005 VL/SL Monetization
    611006 Allowances
    611007 Meal Subsidy
    611009 Meal Subsidy- Payroll
    611008 Bonuses-General & administration
    611051 Employee Incentives
    611052 Uniform & Safety Gadgets
    611053 Hospital & Medical Benefits
    611054 Hospitalization Insurance
    611055 Gratuity/Separation Pay
    611056 Retirement Benefit Costs
    611057 Other employee benefits
    611101 SSS Premiums
    611102 Philhealth Premiums
    611103 HDMF (Pag-Ibig) Premiums
    PERSONNEL
    611251 Telephone & Fax
    611252 Cellphone
    611253 Leased Line & Internet
    611257 Other Communication Expenses
    611451 Electricity
    611452 Water
    611453 Other Utilities Expense
    UTILITIES
    625001 Depn Exp: Leasehold Improvements
    625002 Depn Exp: Operations Equipment
    625003 Depn Exp: Furniture & Fixtures
    625004 Depn Exp: Office Equipment
    625005 Depn Exp: PBA Equipment
    625006 Depn Exp: Computer Equipment
    625007 Depn Exp: Motor Vehicles
    625008 Depn Exp: Warehousing Equipment
    625011 Depn Exp: Low Value Assets
    625010 Amortization - Other Asset Software License
    625012 AmortExp:Soft.Dev't
    DEPRECIATION
    611701 Shuttle Services
    611702 Transportation - Fuel
    611751 Fare & Toll Fees
    611752 Food & Lodging
    TRANSPORTATION AND TRAVEL
    611301 Rep&Maint-Leasehold Improvements
    611302 Rep&Maint- Operations Equipment
    611303 Rep&Maint-Furniture & Fixtures
    611304 Rep&Maint-Office Equipment
    611306 Rep&Maint-Computer Equipment
    611307 Rep&Maint-Motor Vehicles
    611308 Rep&Maint-Warehousing Equipment
    611309 Rep&Maint-Others
    REPAIRS AND MAINTENANCE
    611601 Doubtful Account Expense
    PROVISION FOR DOUBTFUL ACCOUNTS
    510331 Sports & Recreation
    612106 Pr Expenses-Others
    612101 Representation & Entertainment
    REPRESENTATION AND ENTERTAINMENT
    611351 Facility and Space Rental
    611703 Eqpt Rental
    611704 Vehicle Rental
    RENT
    611901 Municipal Permits & Licenses
    611902 Registration-Vehicle
    611903 Documentary-Stamps
    611907 Chattel Mortgage Fee
    611904 Other Taxes & Licenses
    TAXES AND LICENSES
    610101 Commissions And Incentives
    COMMISSION
    611501 Office Supplies
    611502 Xerox/Reproduction Cost
    611503 Office,Admin&FinancialForms
    611504 Computer Supplies
    611505 Other Supplies Expense
    SUPPLIES
    611802 Damaged & Lost
    611803 Claims & Disputes
    690001 Bank Charges
    BANK CHARGES
    611201 Sports & Recreation
    611204 Awards & Recognition
    611205 Christmas & Anniversary Expenses
    RECREATION EXPENSE
    611651 Insurance-Computer
    611652 Insurance-Motor Vehicles
    611653 Insurance-Bonds(Officers Hosp)
    611654 Insurance-Operations Equipment
    611655 Insurance-Others
    INSURANCE EXPENSE
    611151 Outside Training/Symposium
    611152 In-House Training
    611203 Recruiting Expenses
    611206 Other Personnel Expenses
    611801 Money Back Guarantee
    611951 Software Development Expenses
    611952 Business Research Logistics for Cnvntn & Confrncs
    612001 Dues-Sports/Civic/Prof Orgs
    612002 Other Dues & Subscriptions
    612051 Planning Sessions
    612052 Staff Meetings
    612053 Client Meetings
    625099 Non-Capitalizable Assets
    624999 Misc and Other GenAdmin Expenses
    690003 Penalty Fees
    690004 Miscellaneous Expenses
    OTHERS
    GENERAL AND ADMINISTRATIVE EXPENSES
    OPERATING (INCOME) LOSS FROM OPERATIONS

    690002 Interest Expenses


    SGV2015-1 Interest expense from retirement benefits
    INTEREST EXPENSE
    420001 Interest Income
    INTEREST INCOME
    420013 Realized Forex (Gain) Loss
    420014 Unrealized Forex (Gain) Loss
    FOREIGN EXCHANGE (GAIN) LOSS
    SGV2014-2 Retirement income
    Retirement income
    420999 Other Income
    AF2017F Write off of receivables
    420004 Gain/Loss from Sale/Disposal of FA
    420996 Gain on incrs of FV
    420998 Equity in NI of Subs
    420997 Loss on write-off
    SGV2017B Accretion Income
    SGV 6 Gain from sale of PBA franchise
    SGV 2 Adjustments PPE (Other Income)
    SGV 4 Loss (Gain) on increase of fair value
    SGV 5 Income / expense from standard input vat
    OTHERS
    TOTAL OTHER (INCOME) CHARGES
    (INCOME) / LOSS BEFORE INCOME TAXES

    Provison for Income tax


    690005 Provison for Income tax - Current
    690006 Provison for Income tax - Deferred
    TOTAL PROVISION FOR INCOME TAX
    NET (INCOME)/LOSS

    Other comprehensive income - net of tax


    AF21007 OCI from retirement benefits liability
    Other Comprehensive income

    TOTAL COMPREHENSIVE INCOME


    TRACEABLE
    DESCRIPTION / REMARKS VARIABLE COST
    FIXED COST

    Refers to the portion of the cost of leasehold improvement


    used for the operations of the period reported x x
    Refers to the portion of the cost of operation equipment used
    for the operations of the period reported x x
    Refers to the portion of the cost of furnitures & fixtures used for
    the operations of the period reported x x
    Refers to the portion of the cost of office equipment used for
    the operations of the period reported x x
    Refers to the portion of the cost of PBA equipment used for
    the operations of the period reported x x
    Refers to the portion of the cost of computer equipment used
    for the operations of the period reported x x
    Refers to the portion of the cost of motor vehicle used for the
    operations of the period reported x x
    Refers to the portion of the cost of warehouse equipment used
    for the operations of the period reported x x
    Refers to the portion of the cost of software license used for
    the operations of the period reported x x
    Refers to the portion of the cost of building used for the
    operations of the period reported x x
    Refers to the portion of the cost of low value asset used for the
    operations of the period reported x x

    x ✔
    x ✔
    x ✔
    x ✔
    x ✔
    x ✔
    x ✔
    COMMON FIXED COMMON FIXED
    OTHERS COST BASIS
    COST (PRIMARY) COST (SUPPORT)

    ✔ ✔ x Lapsing

    ✔ ✔ x Lapsing

    ✔ ✔ x Lapsing

    ✔ ✔ x Lapsing

    ✔ ✔ x Lapsing

    ✔ ✔ x Lapsing

    ✔ ✔ x Lapsing

    ✔ ✔ x Lapsing

    ✔ ✔ x Lapsing

    ✔ ✔ x Lapsing

    ✔ ✔ x Lapsing

    ✔ ✔ x Supplier Billing
    ✔ ✔ x Supplier Billing
    ✔ ✔ x Supplier Billing
    ✔ ✔ x Supplier Billing
    ✔ ✔ x Supplier Billing
    ✔ ✔ x Supplier Billing
    ✔ ✔ x Supplier Billing

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