TO BE Non Current Asset (Fixed Asset) GL Accounts Number

Transcription

1 TO BE Non Current Asset (Fixed Asset) GL Accounts Number Cost PPE - Application Equipment Non-Current Asset Account Cost PPE - Office Buildings Non-Current Asset Account Cost PPE - Technical/Exchange Buildings Non-Current Asset Account Cost PPE - Shared Buildings (Office & Exch.) Non-Current Asset Account Cost PPE - Land Freehold Non-Current Asset Account Cost PPE - Land Leasehold Non-Current Asset Account Cost PPE - Office Machinery & Aids Non-Current Asset Account Cost PPE - Furniture & Fittings Non-Current Asset Account Cost PPE - Telecom Training Equipment Non-Current Asset Account Cost PPE - Books Non-Current Asset Account Cost PPE - Misc. Equipment & Property Non-Current Asset Account Cost PPE - Movable Asset Vehicles Non-Current Asset Account Accum Depn - Application Equipment Non-Current Asset Account Accum Depn - Office Buildings Non-Current Asset Account Accum Depn - Technical/Exchange Buildings Non-Current Asset Account Accum Depn - Shared Buildings (Office & Exch.) Non-Current Asset Account Accum Depn - Land Freehold Non-Current Asset Account Accum Depn - Land Leasehold Non-Current Asset Account Accum Depn - Network Support Systems Non-Current Asset Account Accum Depn - Office Machinery & Aids Non-Current Asset Account Accum Depn - Furniture & Fittings Non-Current Asset Account Accum Depn - Telecom Training Equipment Non-Current Asset Account Accum Depn - Books Non-Current Asset Account Accum Depn - Misc. Equipment & Property Non-Current Asset Account

2 TO BE Non Current Asset (Fixed Asset) GL Accounts Number Accum Depn - Movable Asset Vehicles Non-Current Asset Account Accum Imp - Application Equipment Non-Current Asset Account Accum Imp - Office Buildings Non-Current Asset Account Accum Imp - Technical/Exchange Buildings Non-Current Asset Account Accum Imp - Shared Buildings (Office & Exch.) Non-Current Asset Account Accum Imp - Land Freehold Non-Current Asset Account Accum Imp - Land Leasehold Non-Current Asset Account Accum Imp - Network Support Systems Non-Current Asset Account Accum Imp - Office Machinery & Aids Non-Current Asset Account Accum Imp - Furniture & Fittings Non-Current Asset Account Accum Imp - Telecom Training Equipment Non-Current Asset Account Accum Imp - Books Non-Current Asset Account Accum Imp - Misc. Equipment & Property Non-Current Asset Account Accum Imp - Movable Asset Vehicles Non-Current Asset Account AUC - Application Equipment Non-Current Asset Account AUC - Office Buildings Non-Current Asset Account AUC - Technical/Exchange Buildings Non-Current Asset Account AUC - Other Buildings Non-Current Asset Account AUC - Other Systems, Hardware & Software Non-Current Asset Account AUC - Office Machinery & Aids Non-Current Asset Account AUC - Furniture & Fittings Non-Current Asset Account AUC - Misc. Equipment & Property Non-Current Asset Account AUC - Movable Asset Vehicles Non-Current Asset Account Inventory - Souveniers Current Asset Account Inventory - Others Current Asset Account

3 TO BE Revenue GL Account Number Application fee Revenue Account Academic registration fee Revenue Account Academic Tuition Fee Revenue Account Hostel fee Revenue Account Discount on Sales - 3rd Party Revenue Account Discount on Sales - Related Party Revenue Account Trading Sales - 3rd party Revenue Account Trading Sales - Related party Revenue Account Service Fee Revenue Account Other Revenues-Grant Revenue Account Asset Sales Clearing Account Revenue Account Revenue from Asset Sales to Affiliated Company Revenue Account Resource Fee Revenue Account Miscellaneous Operating Revenue Revenue Account Interest Income on Placement in LC - Conventional Revenue Account Interest Income on Placement in LC - Islamic Revenue Account Interest Income from ICFO Revenue Account Rental of Space (Office, Booth, Trng Room, Hostel) Revenue Account Rental of Equipment Revenue Account Rental of Quarters Revenue Account Management Fee from Others Revenue Account Recovery of Bad Debt Write Off Revenue Account Gain/Loss on Disposals of PPE Revenue Account Revenue from Post Capitalization of Asset Revenue Account Penalty charges Revenue Account Processing Fee - Others Revenue Account Course and Consultancy Fees Revenue Account Gain/Loss - Rounding Mechanism Revenue Account Miscellaneous Income Revenue Account

4 TO BE Expense (Labor) GL Account Number Salary - Executive Expense Account Salary - Non Executive Expense Account Salary - Graduate Research Assistant Expense Account Bonus - Executive Expense Account Bonus - Non Executive Expense Account Staff Allowance - Executive Expense Account Staff Allowance - Non Executive Expense Account Other Allowance - Executive Expense Account Overtime Expense Account EPF - Executive Expense Account EPF - Executive(Bonus) Expense Account EPF - Executive(Merit) Expense Account EPF - Non Executive Expense Account EPF - Non Executive(Bonus) Expense Account EPF - Non Executive(Merit) Expense Account SOCSO - Executive Expense Account SOCSO - Non Executive Expense Account Staff Benefits - Welfare Fund Expense Account Staff Benefits - Others Expense Account VSS - Executive Expense Account VSS - Non Executive Expense Account Medical - Panel Expense Account Medical - Non Panel Expense Account Directors Emoluments Expense Account Directors Allowances Expense Account Directors Fees Expense Account Directors' Benefit in kind Expense Account Incentive-Ex- Gratia Expense Account

5 TO BE Expense (Material) GL Account Number Material - Spare Parts Expense Account Material - Souveniers Expense Account Automobile Parts - Accessories Expense Account Building Parts Expense Account Office Machinary and Equipment Expense Account Stationaries Expense Account Furniture and Fittings Expense Account Fuel and Gas - Motor Vehicle Expense Account Uniforms Expense Account Other Materials Expense Account Materials - Research & Development Expense Account COGS - Souveniers Expense Account COGS - Others Expense Account

6 Repair/Maintenance - Building Expense Account Repair/Maintenance - Vehicle Expense Account Repair/Maintenance - Hardware Expense Account Repair/Maintenance - Others Expense Account Bad Debts Expense Write Off Expense Account Commissions and Charges - Distribution Expense Account Commissions and Charges - Bank Service Charges Expense Account Commissions and Charges - Others Expense Account Advertisement - Product Expense Account Advertisement - Brand Expense Account Advertisement - ( Contra ) Expense Account Advertisement - Product InterCo Trx Expense Account Sales Promotion Expense Account Sales Promotion Interco Trx Expense Account Donation in Kind Expense Account Donation in Cash - Approved Organization Expense Account Donation in Cash - Non Approved Organization Expense Account Corporate Social Responsibility Expense Account Product Advert & Promo - Media Production Expense Account Product Advert & Promo - Media Advert. Printed Expense Account Product Advert & Promo - Media Advert. Outdoor Expense Account Product Advert & Promo - Media Advert. TV Comm. Expense Account Product Advert & Promo - BTL Production Expense Account Product Advert & Promo - BTL Printing Expense Account Product Advert & Promo - Promotion Items Expense Account

7 Product Advert & Promo - Event Expenses Expense Account Product Advert & Promo - Sponsorship Expense Account Brand Advert & Promo - Media Production Expense Account Brand Advert & Promo - Media Advert. Printed Expense Account Brand Advert & Promo - Media Advert. Outdoor Expense Account Brand Advert & Promo - Media Advert. TV Comm. Expense Account Brand Advert & Promo - BTL Production Expense Account Brand Advert & Promo - BTL Printing Expense Account Brand Advert & Promo - Promotion Items Expense Account Brand Advert & Promo - Event Expenses Expense Account Brand Advert & Promo - Sponsorship Expense Account Marketing Operation - Marketing Development Expense Account Marketing Operation - Contest and Marketing Event Expense Account Marketing Operation - Telemarketing Expenses Expense Account Marketing Operation - Dealer Briefing and Seminar Expense Account Marketing Operation - Marketing Exhibition Expense Account Marketing Operation - Workshop Expense Account Marketing Services - Marketing Research Expense Account Marketing Services - Industrial Affairs Expense Account Marketing Rebates Expense Account Rental/Lease - Land Expense Account Rental/Lease - Building Expense Account Rental/Lease - Vehicle Expense Account Rental/Lease - Office Equipment Expense Account Rental/Lease - Others Expense Account Electricity Expense Account Water Expense Account

8 Sewerage Expense Account Travel - Accommodation and Meal Expense Account Travel Overseas - Accommodation Expense Account Travel - Accommodation and Meal Interco Trx Expense Account Travel - Air Tickets Expense Account Travel Overseas - Air Tickets Expense Account Travel - Mileage Expense Account Travel - Toll Expense Account Travel - Driving Allowance Expense Account Travel - Public Transportation Expense Account Travel Overseas - Public Transportation Expense Account Travel - Parking Expense Account Travel - Parking Interco Trx Expense Account Travel - Standby Allowance Expense Account Travel - Meal Allowance Expense Account Travel Overseas - Meal Allowance Expense Account Travel - Other Claims Expense Account Travel Overseas - Other Claims Expense Account Visa or Work Permit Expense Account IT Software License Expense Account Other License Expense Account Security Charges - Building Expense Account Security Charges - Others Expense Account Security Charges - Others Interco Trx Expense Account Consultancy Charges Expense Account Audit Service Expense Account Legal Fees Expense Account

9 Engineering Services Expense Account Corporate Fee Expense Account Tax Fees Expense Account Tax Fees Interco Trx Expense Account Accreditation Fees Expense Account Honorarium Expense Account Research and Development Cost Interco Trx Expense Account Research and Development Cost Expense Account Grant Expense Expense Account Domestic Training - Tech & Functional Competencies Expense Account Domestic Training - Softskill & Management Expense Account Domestic Trainng-Tech & Function.Competenc Interco Expense Account Domestic Training - Softskill & Mgmt Interco Trx Expense Account Overseas Training - Tech & Functional Competencies Expense Account Overseas Training - Softskill & Management Expense Account Insurance - Asset Expense Account Insurance - Staff Expense Account Postage Expense Account Assessment Rent Expense Account Fixed Line Charges Expense Account Publications - Books and Magazines Expense Account Entertainment - Sales Activity Expense Account Entertainment - Employee Expense Account Inventory Write Off Expense Account Inventory Adjustment Account Expense Account Inventory Surplus/Shortage Expense Account Inventory Price Adjustment Account Expense Account

10 Write Off of PPE Expense Account Unrealized Gain/Loss on Exc. Rate for Loan Expense Account Asset Buy Back Clearing Expense Account Unrealized Gain/Loss on Exc. Rate - Loan (Auto) Expense Account Unrealized Gain/Loss on Exc. Rate for Receivable Expense Account Realized Gain/Loss on Exc. Rate for Receivable Expense Account Unrealized Gain/Loss on Ex Rate-Receivables (Auto) Expense Account Unrealized Gain/Loss on Exc. Rate for Payable Expense Account Realized Gain/Loss on Exc. Rate for Payable Expense Account Unrealized Gain/Loss on Exc.Rate- Payable (Auto) Expense Account Unrealized Gain/Loss on Exc. Rate for Bank/Deposit Expense Account Realized Gain/Loss on Exc. Rate for Bank/Deposit Expense Account Unrealized Gain/Loss-Exc.Rate-Bank/Deposit (Auto) Expense Account Unrealized Gain/Loss on Exc. Rate for Gen. Ledger Expense Account Realized Gain/Loss on Exc. Rate for Gen. Ledger Expense Account Unrealized Gain/Loss Exc.Rate-Gen. Ledger (Auto) Expense Account Scholarship Expense Account Donation Expense Account Subscription and Membership Fee Expense Account Zakat Expense Account Computer Loan - Clearing Expense Account Orientation Expense Account Convocation Expense Account Publication Reward/Innovation Scheme Expense Account Miscellaneous Expense Expense Account Capital Expense Material Expense Account

11 Capital Expense General Cost Expense Account Capital Expense Service Expense Account Capital Expense Labour Expense Account PS Settlement Cost Expense Account Depreciation - Application Equipment Expense Account Depreciation - Office Buildings Expense Account Depreciation - Technical/Exchange Buildings Expense Account Depreciation - Shared Buildings (Office & Exch.) Expense Account Depreciation - Land Freehold Expense Account Depreciation - Land Leasehold Expense Account Depreciation - Network Support Systems Expense Account Depreciation - Office Machinery & Aids Expense Account Depreciation - Furniture & Fittings Expense Account Depreciation - Telecom Training Equipment Expense Account Depreciation - Books Expense Account Depreciation - Misc. Equipment & Property Expense Account Depreciation - Movable Asset Vehicles Expense Account Impairment - Application Equipment Expense Account Impairment - Office Buildings Expense Account Impairment - Technical/Exchange Buildings Expense Account Impairment - Shared Buildings (Office & Exch.) Expense Account Impairment - Land Freehold Expense Account Impairment - Land Leasehold Expense Account Impairment - Network Support Systems Expense Account Impairment - Office Machinery & Aids Expense Account Impairment - Furniture & Fittings Expense Account Impairment - Telecom Training Equipment Expense Account Impairment - Books Expense Account Impairment - Misc. Equipment & Property Expense Account Impairment - Movable Asset Vehicles Expense Account Income Tax - Current Year Malaysia Expense Account