Date : 25/06/2015 23:54:48

Chart of Accounts
VARRENZ COMPANY Page 1 of 7

Special Input Output MSIC

Acc. No. Description Acc Type Tax Code Tax Code Code

CAPITAL
1000/000 CAPITAL

RETAINED EARNING
1500/000 RETAINED EARNING SRE

FIXED ASSETS
2000/000 MOTOR VEHICLES

2001/000 ISUZU LORRY - WXX 1234 SFA TX_C

2001/005 ACCUM. DEPRN. ISUZU LORRY - WXX 1234 SAD

2002/000 FORKLIFT - WXX 1234 SFA TX_C

2002/005 ACCUM. DEPRN. FORKLIFT - WXX 1234 SAD

2003/000 HONDA CITY - WXX 1234 SFA BL

2003/005 ACCUM. DEPRN. HONDA CITY - WXX 1234 SAD

2100/000 FURNITURE & FITTINGS

2101/000 FURNITURES & FITTINGS - 2015 SFA TX_C

2101/005 ACCUM. DEPRN. - FURNITURES & FITTINGS SAD

2200/000 OFFICE EQUIPMENT

2201/000 PHOTOSTAT MACHINE SFA TX_C

2201/005 ACCUM. DEPRN. - PHOTOSTAT MACHINE SAD

2300/000 AIR-CONDITIONER

2301/000 AIR-CONDITIONER 2015 SFA TX_C

2301/005 ACCUM. DEPRN. AIR-CONDITIONER 2015 SAD

2400/000 COMPUTER & SOFTWARE

2401/000 COMPUTER SFA TX_C

2401/005 ACCUM. DEPRN. COMPUTER SAD

2402/000 SOFTWARE SFA TX_C

2402/005 ACCUM. DEPRN. SOFTWARE SAD

2700/000 PLANT & MACHINERY

2701/000 CNC MACHINERY SFA TX_C

2701/005 ACCUM. DEPRN. CNC MACHINERY SAD

2800/000 RENOVATION

2801/000 RENOVATION 2015 SFA TX_C

2801/005 ACCUM. DEPRN. RENOVATION 2015 SAD

OTHER ASSETS
2999/999 GOODWILL
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Chart of Accounts
VARRENZ COMPANY Page 2 of 7

Special Input Output MSIC

Acc. No. Description Acc Type Tax Code Tax Code Code
CURRENT ASSETS
2900/000 CLOSING STOCK - BS SBS

3000/000 TRADE DEBTORS

3100/000 CASH IN HAND SCH

3220/000 CASH AT BANK

3200/000 BANK BALANCE - PBB SBK

3210/000 CREDIT CARD CENTER SBK

3300/000 DEPOSITS

3300/100 DEPOSIT - RENTAL

3300/200 DEPOSIT - UTILITIES

3300/500 DEPOSIT - PAID TO SUPPLIER SDP

3400/000 PREPAYMENTS

3400/100 PREPAYMENT - RENT

3400/200 PREPAYMENT - INSURANCE

3500/000 OTHER DEBTORS

3500/100 OTHER DEBTOR - XXXX

3600/000 STAFF LOAN

3600/100 STAFF LOAN - XXXX

3700/000 AMOUNT DUE FROM DIRECTORS

3700/100 AMOUNT DUE FROM DIRECTOR - XXX

3700/200 AMOUNT DUE FROM DIRECTOR - XXX

3900/000 TAX RECOVERABLE

GST3/010 GST INPUT TAX ACCOUNT

GST3/020 GST RESIDUAL INPUT TAX

GST3/030 GST ON UNPAID SUPPLIER

GST3/040 GST ON 21DO

GST3/050 GST ON ADVANCE PAYMENT

GST3/060 GST DEFERRED INPUT TAX

GST3/100 GST PAID BY FORWARDER

CURRENT LIABILITIES
4000/000 TRADE CREDITORS

4005/000 OTHER CREDITOR SCC

4200/000 BANK OVERDRAFT SBK

4210/000 TERM LOAN

4300/000 DEPOSIT RECEIVABLE

4300/100 DEPOSIT RECEIVED FROM CUSTOMER SDP 47533

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Chart of Accounts
VARRENZ COMPANY Page 3 of 7

Special Input Output MSIC

Acc. No. Description Acc Type Tax Code Tax Code Code
4300/200 REFUNDABLE DEPOSIT RECEIVED

4400/000 ACCRUALS

4400/100 ACCRUAL - DIRECTOR'S CLAIM

4400/200 ACCRUAL - TEL & H/PHONE

4400/300 ACCRUAL - ELECTRICITY & WATER

4400/400 ACCRUAL - SALARY & WAGES

4500/000 HIRE PURCHASE CREDITOR

4500/100 HIRE PURCHASE CREDITOR - WWF 1000

4500/105 HIRE PURCHASE INTEREST IN SUSPENSSE - WWF 1000

4600/000 AMOUNT DUE TO DIRECTORS

4600/100 AMT DUE TO DIRECTOR - XXX

4600/200 AMT DUE TO DIRECTOR - XXX

4900/000 PROVISION FOR TAXATION

4910/000 DEFERRED TAXATION

4999/000 TEMPORARY ACCOUNT FOR CONTRA

GST4/010 GST OUTPUT TAX ACCOUNT

GST4/020 GST CONTROL ACCOUNT

GST4/030 GST AR BAD DEBT RELIEF/RECOVERY

GST4/040 GST DEFERRED OUTPUT TAX

SALES
5000/000 SALES SR_S 47533

5000/100 CASH SALES SR_S 47533

SALES ADJUSTMENTS
5100/000 RETURN INWARDS SR_S 47533

5200/000 DISCOUNT ALLOWED SR_S 47533

COST OF GOODS SOLD

5900/000 STOCKS AT THE BEGINNING OF YEAR SOS

6000/000 PURCHASES

6000/100 LOCAL PURCHASE TX_S

6000/200 OVERSEA PURCHASE IM-GDS

6100/000 PURCHASES RETURN TX_S

6200/000 DISCOUNT RECEIVED TX_S

6250/000 CUSTOM IMPORT DUTY IM

6260/000 CARGO INSURANCE TX_S

6270/000 FREIGHT CHARGES TX_S

6300/000 HANDLING & CUSTOM CLEARANCE TX_S

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Chart of Accounts
VARRENZ COMPANY Page 4 of 7

Special Input Output MSIC

Acc. No. Description Acc Type Tax Code Tax Code Code
6300/000 HANDLING & CUSTOM CLEARANCE TX_S

6400/000 TRANSPORT CHARGES TX_S

6450/000 HIRE OF CRANE TX_S

6500/000 HARDWARE & TOOLS TX_S

6800/000 SUB-CONTRACTOR WAGES NR

6850/000 SUB-CONTRACTOR FEE TX_S

690-0000 STOCKS AT THE END OF YEAR SCS

OTHER INCOMES
7000/000 RENTAL INCOME

7000/100 RENTAL INCOME - COMMERCIAL BUILDING SR_S 68102

7000/200 RENTAL INCOME - RESIDENTIAL BUILDING ES 68101

7100/000 COMMISSION RECEIVED SR_S

7200/000 LOAN INTEREST RECEIVED ES43

7300/000 SALES OF SCRAP SR_S

7500/000 MANAGEMENT FEE RECEIVED SR_S

7800/000 INSURANCE COMPENSATION OS

7900/000 GAIN ON FOREIGN EXCHANGE - REALISED ES43

GST5/010 AP (CREDITOR) BAD & DOUBTFUL DEBT

EXPENSES
9A01/000 ACCOUNTING FEE TX_S

9A02/000 AUDIT FEE TX_S

9A03/000 ADVERTISEMENT TX_S

9A04/000 ANNUAL DINNER TX_S

9A05/000 ALLOWANCE NA
9A06/000 ANG POW NA

9A10/000 AIR FARE

9A10/100 AIR FARE - LOCAL TX_S

9A10/200 AIR FARE - OVERSEA ZP

9B01/000 BANK CHARGES TX_S

9B02/000 BANK OVERDRAFT INTEREST EP

9B03/000 BANK TERM LOAN INTEREST EP

9B04/000 BANK COMMITMENT FEE OP

9B05/000 BANK LATE PAYMENT INTEREST OP

9B06/000 BA INTEREST EP

9B10/000 BONUS NA

9C01/000 COMPOUND & PENALTY OP

9C02/000 CONDOLENCE & GREETING NA

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Chart of Accounts
VARRENZ COMPANY Page 5 of 7

Special Input Output MSIC

Acc. No. Description& GREETING Acc Type Tax Code Tax Code Code
9C02/000 CONDOLENCE NA

9C03/000 CREDIT CARD CHARGES TX_S

9C04/000 COMPENSATION OP

9D01/000 DEPRECIATION OF FIXED ASSETS NA

9D02/000 DIRECTORS' SALARY

9D02/100 DIRECTOR'S SALARY - XXX NA

9D02/200 DIRECTOR'S SALARY - XXX NA

9D03/000 DIRECTOR'S FEE NA

9D05/000 DIRECTORS' EPF NA

9D06/000 DIRECTORS' SOCSO NA

9D07/000 DIRECTORS' STD NA

9D08/000 DONATION & SPONSORSHIP NA

9D09/000 DIVIDEND PAID NA

9D10/000 DISPOSAL OF FIXED ASSETS

9D10/100 DISPOSAL OF OTHER ASSETS SR_D

9D10/200 DISPOSAL OF PASSENGER CAR OS

9E01/000 EPF CONTRIBUTION NA

9E02/000 ELECTRICITY & WATER

9E02/100 ELECTRICITY TX_S

9E02/200 WATER TX_S

9E02/300 INDAH WATER TX_S

9E05/000 ENTERTAINMENT

9E05/100 ENTERTAINMENT (SUPPLIER, DIRECTOR) BL

9E05/200 ENTERTAINMENT (CUSTOMER) TX_S

9F01/000 FILING FEE OP

9F02/000 FIXED ASSETS WRITTEN OFF NA

9G01/000 GIFT TX_S

9H01/000 HANDPHONE CHARGES TX_S

9H02/000 HIRE PURCHASE INTEREST EP

9H03/000 HOTEL ACCOMODATION

9H03/100 HOTEL ACCOMODATION - LOCAL TX_S

9H03/200 HOTEL ACCOMODATION - OVERSEA OP

9I01/000 INCOME TAX - STAFF STD NA

9I02/000 INSURANCE

9I02/100 INSURANCE - FIRE & BURGLARY TX_S

9I02/200 INSURANCE - COMMERCIAL CAR TX_S

9I02/300 INSURANCE - PASSENGER CAR BL

9I02/400 INSURANCE - STAFF LIFE EP

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Chart of Accounts
VARRENZ COMPANY Page 6 of 7

Special Input Output MSIC

Acc.9I02/400
No. Description
INSURANCE - STAFF LIFE Acc Type TaxEPCode Tax Code Code

9I02/500 INSURANCE - STAFF MEDICAL AND PA BL

9L01/000 LICENSE FEE OP

9L02/000 LEGAL FEE TX_S

9L04/000 LEVY FEE OP

9L05/000 LOSS ON DISPOSAL OF FIXED ASSETS NA

9L06/000 LOSS ON FOREIGN EXCHANGE - REALISED ES43

9M01/000 MEDICAL FEE

9M01/100 MEDICAL FEE AT CLINIC EP

9M01/200 MEDICAL EXPENSES / EQUIPMENT BL

9M02/000 MAINTENANCE & SINKING FUND EP

9N01/000 NEWSPAPER ZP

9O01/000 OFFICE EXPENSES TX_S

9P01/000 PRINTING & STATIONERY TX_S

9P02/000 POSTAGES & STAMPS TX_S

9P03/000 PROFESSIONAL CHARGES TX_S

9P05/000 PETROL& DIESEL

9P05/005 DIESEL - LORRY ZP

9P05/100 PETROL - RON 95 ZP

9P05/200 PETROL - RON 97 (PASSENGER CAR) BL

9P05/300 PETROL - RON 97 (VAN) TX_S

9P06/000 PARKING

9P06/100 PARKING - PASSENGER CAR BL

9P06/200 PARKING - COMMERCIAL CAR TX_S

9Q01/000 QUIT RENT & ASSESSMENT OP

9R01/000 RENTAL OF PREMISE TX_S

9R02/000 RENTAL OF HOSTEL EP

9R03/000 RENTAL OF CREDIT CARD MACHINE TX_S

9R04/000 ROAD TAX OP

9S01/000 SALARIES

9S01/S00 SALARY - XXX NA

9S02/000 SUNDRY WAGES

9S02/A01 SUNDRY WAGES - ABU NA

9S04/000 SALES COMMISSION (NON REGISTERED PERSON) NR

9S05/000 STAFF REFRESHMENT TX_S

9S06/000 STAFF WELFARE TX_S

9S07/000 STAFF UNIFORM TX_S

9S09/000 STAFF TRAINING TX_S

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Chart of Accounts
VARRENZ COMPANY Page 7 of 7

Special Input Output MSIC

Acc. No. Description Acc Type Tax Code Tax Code Code

9S10/000 SECRETARIAL FEE TX_S

9S11/000 SERVICES CHARGE TX_S

9S12/000 STAMPING FEE OP

9S13/000 SOCSO NA

9T01/000 TELEPHONE & FAX CHARGES TX_S

9T03/000 TAX SUBMISSION FEE TX_S

9T04/000 TOLL EP

9T10/000 TRAVELLING EXPENSES

9T10/100 TRAVELLING - OVERSEA EXPENSES OP

9T10/200 TRAVELLING - LOCAL PUBLIC TRANSPORT EP

9T10/300 TRAVELLING - AIRPORT TAXI TX_S

9U01/000 UPKEEP OF MOTOR VEHICLE

9U01/100 UPKEEP OF PASSENGER CAR BL

9U01/200 UPKEEP OF COMMERCIAL CAR TX_S

9U02/000 UPKEEP OF OFFICE EQUIPMENT TX_S

9U03/000 UPKEEP OF MACHINERY TX_S

9U04/000 UPKEEP OF BUILDING

9U04/100 UPKEEP OF BUILDING - RESIDENTIAL TX-N43

9U04/200 UPKEEP OF BUILDING - COMMERCIAL TX_S

9W01/000 WORSHIPPING EXPENSES BL

9W02/000 WEB HOSTING TX_S

GST9/010 GST INPUT TAX NOT CLAIMABLE

GST9/020 AR BAD AND DOUBTFUL DEBT

GST9/030 GST ON GIFT

GST9/040 ROUNDING ADJUSTMENT

GST9/050 GST ON REALIZED GAIN / LOSS

TAXATION
9Z01/000 TAXATION

9Z02/000 DEFERRED TAXATION (P&L)

NA = Non Applicable --> This is a new code, if don't want create new code can use OP = Out of Scope
Purchase

NS = Not a Supply --> This is a new code, if don't want create new code can use OS = Out of Scope
Supply

UC = Unclaimed GST --> For those Input Tax don't want to claim can create a new tax code or just
let it blank = null