Universal Chart of Account Types Assets balance Current Assets balance Accounts receivable balance Cash and Cash Equivalents balance Inventories balance Cash at bank, Petty Cash, Cash On Hand balance Prepaid expenses for future services that will be used within a year balance Revenue Earned In Arrears (Accrued Revenue) for services done but not yet received for the year balance Loan To (Less than one financial period) balance Non-current Assets balance Property, Plant and Equipment balance Investment property, such as real estate held for investment purposes balance Intangible assets, such as patents, copyrights and goodwill balance Financial assets (excluding investments accounted for using the equity method, accounts receivables, and cash and cash equivalents), such as notes receivables balance Investments accounted for using the equity method balance Biological assets, which are living plants or animals. balance Loan To (More than one financial period) balance Liabilities balance Accounts payable balance Provisions for warranties or court decisions (contingent liabilities that are both probable and measurable) balance Financial liabilities (excluding provisions and accounts payables), such as promissory notes and corporate bonds balance Liabilities and assets for current tax balance Deferred tax liabilities and deferred tax assets balance Unearned revenue for services paid for by customers but not yet provided balance Interests on loan stock balance Creditors' equity balance Equity / capital balance Issued capital and reserves attributable to equity holders of the parent company (controlling interest) balance Non-controlling interest in equity balance Current Period Profit or Lost income Operating section income Revenue income Expenses income Cost of Sales income Selling, General and Administrative expenses income Depreciation / amortisation income Research & Development expenses income Non-operating section income Other revenues or gains income Other expenses or losses income Finance costs income Income tax expense income Irregular items income Discontinued operations income Off-Balance off-balance Universal Chart of Accounts 1.0.0 Assets 2.0.0 Liabilities 3.0.0 Equity 4.0.0 Revenue 5.0.0 Expenses 6.0.0 Other (Non-Operating) Income And Expenses 1.1.0 Cash And Financial Assets 1.2.0 Receivables And Contracts 1.3.0 Inventory 1.4.0 Accruals And Additional Assets 1.5.0 Property, Plant And Equipment 1.6.0 Property, Plant And Equipment Accumulated Depreciation And Depletion 1.7.0 Intangible Assets (Excluding Goodwill) 1.8.0 Intangible Assets Accumulated Amortization 1.9.0 Goodwill 2.1.0 Payables 2.2.0 Accruals And Other Liabilities 2.3.0 Financial Liabilities 2.4.0 Provisions (Contingencies) 3.1.0 Owners Equity (Attributable To Owners Of Parent) 3.2.0 Retained Earnings 3.3.0 Accumulated Other Comprehensive Income 3.4.0 Other Equity Items 3.5.0 Noncontrolling (Minority) Interest 4.1.0 Recognized Point Of Time 4.2.0 Recognized Over Time 4.3.0 Adjustments 5.1.0 Expenses Classified By Nature 5.2.0 Expenses Classified By Function 6.1.0 Other Revenue And Expenses 6.2.0 Gains And Losses 6.3.0 Taxes (Other Than Income And Payroll) And Fees 6.4.0 Income Tax Expense (Benefit) 1.1.1 Cash and Cash Equivalents 1.1.2 Financial Assets (Investments) 1.1.3 Restricted Cash and Financial Assets 1.1.4 Additional Financial Assets and Investments 1.2.1 Accounts, Notes And Loans Receivable 1.2.2 Contracts 1.2.3 Nontrade And Other Receivables 1.3.1 Merchandise 1.3.2 Raw Material, Parts And Supplies 1.3.3 Work In Process 1.3.4 Finished Goods 1.3.5 Other Inventory 1.4.1 Prepaid Expense 1.4.2 Accrued Income 1.4.3 Additional Assets 1.5.1 Land And Land Improvements 1.5.2 Buildings, Structures And Improvements 1.5.3 Machinery And Equipment 1.5.4 Furniture And Fixtures 1.5.5 Right Of Use Assets (Classified As PP&E) 1.5.6 Other Property, Plant And Equipment 1.5.7 Construction In Progress 1.6.1 Accumulated Depletion 1.6.2 Accumulated Depreciation 1.7.1 Intellectual Property 1.7.2 Computer Software 1.7.3 Trade And Distribution Assets 1.7.4 Contracts And Rights 1.7.5 Right Of Use Assets 1.7.6 Crypto Assets 1.7.7 Other Intangible Assets 1.7.8 Acquisition In Progress 2.1.1 Trade Payables 2.1.2 Dividends Payable 2.1.3 Interest Payable 2.1.4 Other Payables 2.2.1 Accrued Expenses (Including Payroll) 2.2.2 Deferred Income (Unearned Revenue) 2.2.3 Accrued Taxes (Other Than Payroll) 2.2.4 Other (Non-Financial) Liabilities 2.3.1 Notes Payable 2.3.2 Loans Payable 2.3.3 Bonds (Debentures) 2.3.4 Other Debts And Borrowings 2.3.5 Lease Obligations 2.3.6 Derivative Financial Liabilities 2.3.7 Other Financial Liabilities 2.4.1 Customer Related Provisions 2.4.2 Litigation And Regulatory Provisions 2.4.3 Other Provisions 3.1.1 Equity At par (Issued Capital) 3.1.2 Additional Paid-in Capital 3.2.1 Appropriated 3.2.3 Deficit 3.2.4 In Suspense Zero 3.3.1 Exchange Differences On Translation 3.3.2 Cash Flow Hedges 3.3.3 Gains And Losses On Remeasuring Available-For-Sale Investments 3.3.4 Remeasurements Of Defined Benefit Plans 3.3.5 Revaluation Surplus (IFRS only) 3.4.1 ESOP Related Items 3.4.2 Subscribed Stock Receivables 3.4.3 Treasury Stock (Not Extinguished) 3.4.4 Miscellaneous Equity 4.1.1 Goods 4.1.2 Services 4.2.1 Products 4.2.2 Services 4.3.1 Variable Consideration 4.3.2 Consideration Paid (Payable) To Customers 4.3.3 Other Adjustments 5.1.1 Merchandise, Material, Parts And Supplies 5.1.2 Employee Benefits 5.1.3 Services 5.1.4 Rent, Depreciation, Amortization And Depletion 5.1.5 Increase (Decrease) In Inventories Of Finished Goods And Work In Progress 5.1.6 Other Work Performed By Entity And Capitalized 5.2.1 Cost Of Sales 5.2.2 Selling, General And Administrative 5.2.3 Credit Loss (Reversal) On Receivables 6.1.1 Other Revenue 6.1.2 Other Expenses 6.2.1 Foreign Currency Transaction Gain (Loss) 6.2.2 Gain (Loss) On Investments 6.2.3 Gain (Loss) On Derivatives 6.2.4 Crypto Asset Gain (Loss) 6.2.5 Gain (Loss) On Disposal Of Assets 6.2.6 Debt Related Gain (Loss) 6.2.7 Impairment Loss 6.2.8 Other Gains And Losses 6.3.1 Real Estate Taxes And Insurance 6.3.2 Highway (Road) Taxes And Tolls 6.3.3 Direct Tax And License Fees 6.3.4 Excise And Sales Taxes 6.3.5 Customs Fees And Duties (Not Classified As Sales Or Excise) 6.3.6 Non-Deductible VAT (GST) 6.3.7 General Insurance Expense 6.3.8 Administrative Fees (Revenue Stamps) 6.3.9 Fines And Penalties 6.3.10 Miscellaneous Taxes 6.3.11 Other Taxes And Fees