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Fin_Stmt_Creator

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Fin_Stmt_Creator Powered By Docstoc
					The Charts of Account has 3 levels.
The First Level is the overall which is divided into Turnover, COGS, Operating Expenses, etc
The Second Level indicate the type of revenue available. In our example, Prepaid Revenue, P
The Third Level is optional. It will drill down further into the components of individual revenue o
Click on the button above to see the created financial statements for a better understanding.

Ledger Account   Description (AN 30)       Level     Type
30000            TURNOVER / REVENUE                0 P&L
31000            PREPAID SERVICE
                 REVENUE                           1 P&L
31001            PreP Svc Rev_Connection
                 Fee                               2 P&L
31051            PreP Svc Rev_Monthly
                 Fee                               2 P&L
42000            POSTPAID SERVICE
                 COGS                              1 P&L
43000            PREPAID EQUIPMENT
                 COGS                              1 P&L
43001            PreP EQPT
                 COS_Handsets                      2 P&L
43051            PreP EQPT COS_SIM
                 Starter Kit                       2 P&L
  Operating Expenses, etc.
 mple, Prepaid Revenue, PostPaid Revenue
ents of individual revenue or expense item.
a better understanding.
Ledger Account   Description (AN 30)              Level       Type
10000            SHAREHOLDERS' EQUITY                     0   BS
10100            SHARE CAPITAL                            1   BS
10110            Ordinary Capital Shares                  2   BS
10200            RESERVES & RETAINED EARNINGS             1   BS
10210            Beginning Balance Equity-Mar01           2   BS
10220            Retained Earnings - Accum P&L            2   BS
10230            Net Income for the period                2   BS
10240            Translation Reserve                      2   BS
10250            Prior Year Adjustments                   2   BS
10300            MINORITY INTERESTS                       1   BS
10310            Minority Interests                       2   BS
10500            ASSETS                                   1   BS
10501            INTANGIBLE ASSETS                        1   BS
10510            Pre Launch Costs Capitalised             2   BS
10511            Prov for Amt of Pre-Launch Co            2   BS
10520            Acquisition Costs Capitalised            2   BS
10530            Trade Marks (Intangible)                 2   BS
10800            INTANGIBLE ASSETS_ACC AMORTN             1   BS
10810            Acc Amortn_Pre Launch Costs              2   BS
10820            Acc Amortn_Acquisition Costs             2   BS
10830            Acc Amortn_Trade Marks                   2   BS
11000            FIXED ASSETS                             0   BS
11001            FA : COMPUTER HW & SW                    1   BS
11010            FA_Siebel CRM Launch                     2   BS
11020            FA_DBS CR CARD RT Gateway                2   BS
11030            FA_CRM Extra Project A                   2   BS
11040            FA_CRM Extra Project B                   2   BS
11050            FA_Add'l Interface Costs                 2   BS
11060            FA_Aspect ACD and IVR                    2   BS
11070            FA_e-Gain mail handling                  2   BS
11110            FA_MK Logistics                          2   BS
11120            FA_Logistics Project 1                   2   BS
11130            FA_Logistics Project 2                   2   BS
11140            FA_Point of Sale                         2   BS
11150            FA_Data Warehouse (excl hw)              2   BS
11210            FA_Web Project Mgment                    2   BS
11220            FA_Web Technical Integn Pt I             2   BS
11230            FA_Web Technical Integn Pt II            2   BS
11240            FA_Web User Interface Pt I               2   BS
11250            FA_Web User Interface Pt II              2   BS
11260            FA_Web Software                          2   BS
11270            FA_Web Hardware                          2   BS
11280            FA_Future Web developmt                  2   BS
11310            FA_All Servers System HW                 2   BS
11320            FA_PCs & Off Automn Servers              2   BS
11330            FA_Install LAN/WAN                       2   BS
11340            FA_SingTel comms setup cos               2   BS
11410            FA_VAS HW & Comms Links                  2   BS
11420            FA_VAS Intrinsic                         2   BS
11430            FA_VAS ISSM (SingTel)                    2   BS
11440            FA_VoiceMail                             2   BS
11510            FA_SingTel IN-MD                         2   BS
11520            FA_SingTel ATM Top-up                    2   BS
11530            FA_ST ISSM Interface Update              2   BS
11540            FA_ST Ericsson RVA upgrade               2   BS
11610   FA_Consultg KPMG Process         2   BS
11620   FA_Consultg KPMG IT Delivery     2   BS
11630   FA_Consultg N-KPMG IT Delivery   2   BS
11640   FA_Consultg Test Team            2   BS
11650   FA_Test Sys, Tool & Specialist   2   BS
11660   FA_Traing Sys & SoftWare         2   BS
11670   FA_Add'l HW / Peripherals        2   BS
11710   FA_IT Staff as Contractors       2   BS
11810   FA_Server Contingency            2   BS
11820   FA_PC Contingency                2   BS
12001   OTHER FIXED ASSETS               1   BS
12100   FA : Office Equipment            2   BS
12110   FA : Kiosk WIP                   2   BS
12200   FA : Call Centre Setup           2   BS
12300   FA : LHold Impment Vshop         2   BS
12400   FA : LHold Impment Clarke Quay   2   BS
12500   FA : LHold Impment Call Centre   2   BS
12600   FA : Furniture & Fittings        2   BS
13000   FIXED ASSETS_ACC DEPRECIATION    0   BS
13001   ACC DEPN_COMPUTER HW & SW        1   BS
13010   AccDep_Siebel CRM Launch         2   BS
13020   AccDep_DBS CR CARD RT Gateway    2   BS
13030   AccDep_CRM Extra Project A       2   BS
13040   AccDep_CRM Extra Project B       2   BS
13050   AccDep_Add'l Interface Costs     2   BS
13060   AccDep_Aspect ACD and IVR        2   BS
13070   AccDep_e-Gain mail handling      2   BS
13110   AccDep_MK Logistics              2   BS
13120   AccDep_Logistics Project 1       2   BS
13130   AccDep_Logistics Project 2       2   BS
13140   AccDep_Point of Sale             2   BS
13150   AccDep_Data Warehse (excl hw)    2   BS
13210   AccDep_Web Project Mgt           2   BS
13220   AccDep_Web Tech'l Integn Pt I    2   BS
13230   AccDep_Web Tech'l Integn Pt II   2   BS
13240   AccDep_Web User Intface Pt I     2   BS
13250   AccDep_Web User Intface Pt II    2   BS
13260   AccDep_Web Software              2   BS
13270   AccDep_Web Hardware              2   BS
13280   AccDep_Future Web developmt      2   BS
13310   AccDep_All Sver System HW        2   BS
13320   AccDep_PC & Off Automn Svers     2   BS
13330   AccDep_Install LAN / WAN         2   BS
13340   AccDep_ST comms setup cos        2   BS
13410   AccDep_VAS HW & Comms Links      2   BS
13420   AccDep_VAS Intrinsic             2   BS
13430   AccDep_VAS ISSM (ST)             2   BS
13440   AccDep_VoiceMail                 2   BS
13510   AccDep_SingTel IN-MD             2   BS
13520   AccDep_SingTel ATM Top-Up        2   BS
13530   AccDep_ST ISSM Intface Update    2   BS
13540   AccDep_ST Ericsson RVA Upgrade   2   BS
13610   ADep_Consultg KPMG Process       2   BS
13620   ADep_Consultg KPMG IT Delivery   2   BS
13630   ADep_Consul N-KPMG IT Delivery   2   BS
13640   AccDep_Consultg Test Team        2   BS
13650   ADep_Test Sys/Tool/Specialist   2   BS
13660   AccDep_Traing Sys & SW          2   BS
13670   AccDep_Add'l HW / Peripheral    2   BS
13710   AccDep_IT Staff as Contractor   2   BS
13810   AccDep_Server Contingency       2   BS
13820   AccDep_PC Contingency           2   BS
14001   ACC DEPN_OTHER FIXED ASSETS     1   BS
14100   Acc Depn_Office Equipment       2   BS
14110   Acc Depn_Kiosk WIP              2   BS
14200   Acc Depn_Call Centre SetUp      2   BS
14300   Acc Depn_LHold Impment Vshop    2   BS
14400   Acc Depn_LH Impmt Clarke Quay   2   BS
14500   Acc Depn_LH Impmt Call Centre   2   BS
14600   Acc Depn_Furniture & Fitting    2   BS
15000   LT INV & OTHER LT ASSETS        0   BS
15100   LT INVESTMENTS                  1   BS
15110   LT Investment - Subsidiary      2   BS
15150   LT Investment - J.V. Company    2   BS
15200   OTHER LT ASSETS                 1   BS
15210   LT Finance Lease Receivable     2   BS
15250   LT Staff Loans                  2   BS
15300   LT PREPAYMENTS                  1   BS
15310   LT Security Deposits            2   BS
15350   LT Bonds for GSM                2   BS
15400   LT Receivables From 3rd Party   2   BS
15500   LT INTERCO REC'ABLE_GROUP       1   BS
15501   LT Interco Receivables - VMH    2   BS
15502   LT Interco Receivables - VMA    2   BS
15503   LT Interco Receivables - VMS    2   BS
15910   LT : Other Non-Current Assets   2   BS
16000   TRADE CURRENT ASSETS            0   BS
16100   Inventory / Stock               1   BS
16101   RM : Unbranded Handset          2   BS
16150   RM : SIM Card                   2   BS
16200   RM : Collaterals                2   BS
16250   RM : Packaging                  2   BS
16400   SFG : Branded Handsets          2   BS
16501   BS_STOCK : WIP                  2   BS
16550   BS_Stock In Transit             2   BS
16590   BS_Stk : Prov for Obsolesence   2   BS
16600   FG : Accessories                2   BS
16650   FG : Prepaid Calling Cards      2   BS
16700   FG : Starter Kit                2   BS
16900   FG : Package Handsets           2   BS
16990   MK_INVENTORY CLEARING A/C       1   BS
16991   Clearg_Gds ship not invoiced    2   BS
16992   Clrg_Gds to be received-Purch   2   BS
16993   Clearing_Stk Purchased          2   BS
17000   TRADE DEBTORS                   1   BS
17010   TR_Direct Debtors_Prepaid       2   BS
17030   TR_Direct Debtors_Postpaid      2   BS
17050   TR_Affinity Debtors             2   BS
17070   TR_V-shop                       2   BS
17090   TR_Kiosk                        2   BS
17110   TR_Refunds                      2   BS
17150   OTHER DEBTORS & RECEIVABLES     1   BS
17151   Accrued Debtors                  2   BS
17250   Other Debtors - RC               2   BS
17290   MK_AR CLEARING A/C               1   BS
17299   Clearing_AR Adjustment A/c       2   BS
17399   BS_Sales Clearing                2   BS
17500   INTERCOMPANY CLEARING A/C        1   BS
17501   InterCompany Clearing-VMH        2   BS
17502   InterCompany Clearing-VMA        2   BS
17503   InterCompany Clearing-VMS        2   BS
17600   OTHER CURRENT ASSETS_LOCAL TAX
                                         1   BS
17601   OTHER CA : STATE & LOCAL TAX     1   BS
17610   3% GST Recoverable (Input)       2   BS
17620   3% GST INPUT ADJUSTMENT          2   BS
17690   GST CLEARING ACCOUNT             1   BS
17699   GST Control A/c                  2   BS
17800   OTHER ST RECEIVABLE              1   BS
17801   ST DEPOSITS                      1   BS
17810   ST Deposits (GEN)                2   BS
17821   ST Security Deposit-China Clas   2   BS
17822   ST Rental Deposit - Regus        2   BS
18100   PREPAYMENTS                      1   BS
18110   Prepayments (GEN)                2   BS
18120   Prepaid Trademarks               2   BS
18130   Prepaid Office Rent              2   BS
18140   Prepaid Office Insurance         2   BS
18150   Prepaid SIM Starter Pack         2   BS
18160   Prepaid Golden Numbers           2   BS
18170   Prepaid Barcode Labels           2   BS
18180   Prepaid LINET Maint Ctt          2   BS
18190   Prepaid Starter Pack-Designing   2   BS
18200   Prepaid:Regus-Photocopier Rent   2   BS
18210   Prepaid:Regus-IT Equipmt Rent    2   BS
18220   Prepaid Warehouse Costs          2   BS
18500   ST INTERCO RECEIVABLES_GRP       1   BS
18501   ST Interco Receivables - VMH     2   BS
18502   ST Interco Receivables - VMA     2   BS
18503   ST Interco Receivables - VMS     2   BS
18601   ST Interco Div Rec'able - VMH    2   BS
18602   ST Interco Div Rec'able - VMA    2   BS
18603   ST Interco Div Rec'able - VMS    2   BS
18710   ST Due From J.V.Companies        2   BS
18810   ST Due From Associated Coes      2   BS
18910   ST Due From Directors            2   BS
19000   ST INVESTMENTS                   0   BS
19110   ST Investments                   2   BS
19210   ST Fixed Deposits                2   BS
19310   ST Interest Receivables          2   BS
20000   CASH AT BANK & IN HAND           1   BS
20001   DBS S$ Rec                       2   BS
20002   Anticipated Clearg_DBS S$ Rec    2   BS
20051   DBS S$ Pay                       2   BS
20052   Anticipated Clearg_DBS S$ Pay    2   BS
20101   DBS US$ Rec                      2   BS
20102   Anticipated Clearg_DBS US$ Rec   2   BS
20151   DBS US$ Pay                      2   BS
20152   Anticipated Clearg_DBS US$ Pay   2   BS
20200   DBS US$ Revaluation Account      2   BS
20250   Cash at Kiosk                    2   BS
20260   Cash at Kiosk                    2   BS
20270   Cash at Kiosk                    2   BS
20500   Petty Cash                       2   BS
21000   TRADE CURRENT LIABILITIES        0   BS
21100   TRADE PAYABLES                   1   BS
21101   AP Control - Local - Trade       2   BS
21109   Anticipated AP Clrg_Locl_Trade   2   BS
21111   AP Control - Local - NT          2   BS
21119   Anticipated AP Clrg_Local _NT    2   BS
21151   AP Control - Foreign - Trade     2   BS
21159   Anticipated AP Clrg_Forgn_Trde   2   BS
21161   AP Control - Foreign - NT        2   BS
21169   Anticipate AP Clrg_Foreign_NT    2   BS
21199   AP Foreign_Revaluation A/c       2   BS
22000   OTHER CURRENT LIABILITIES        0   BS
22001   OTHER ST PAYABLES                1   BS
22110   GSM Prepaid Creditors            2   BS
22310   3% GST Payables (Output)         2   BS
22320   3% GST Payables (OP) Airtime     2   BS
22410   ST_Withholding Tax Payables      2   BS
22415   Withholding Tax Payable (TM)     2   BS
22510   Employee Expense Control A/c     2   BS
22519   Clearg_Employee Exp Ctrl A/c     2   BS
22610   CPF Payables                     2   BS
23000   OTHER ACCRUALS & PAYABLES        1   BS
23010   General Accruals (Misc)          2   BS
23020   Purchase Obligation - Stock      2   BS
23030   Purchase Obligation - Non Stk    2   BS
23040   Purchase Obligation - FA         2   BS
23050   Purchase Obligation - IT OPEX    2   BS
23110   Accrued COGS_PreP Service        2   BS
23120   Accrued COGS_PreP Equipmt        2   BS
23200   ACCRUED STAFF/BENEFITS COST      1   BS
23210   Accrued Salary/Payroll-related   2   BS
23220   Accrued Bonus                    2   BS
23230   Accrued CPF Payable              2   BS
23240   Accrued Pension Payable          2   BS
23250   Accrued Temporary Staff Cost     2   BS
23260   Accrued Expat Costs              2   BS
23270   Accrued Recruitment Costs        2   BS
23280   Accrued Staff Medical Fees       2   BS
23290   Accrued Employee Insurance       2   BS
23310   Accrued Other Staff Costs        2   BS
23320   Accrued Staff Training           2   BS
23330   Accrued Ext Conference Cos       2   BS
23340   Accrued People Cost              2   BS
23400   ACCRUED PROFESSIONAL COST        1   BS
23410   Accrued Directors Fees           2   BS
23420   Accrued Technical Fees           2   BS
23430   Accrued Audit Fees               2   BS
23440   Accrued Tax Advisory             2   BS
23450   Accrued Legal/Stamp Fees         2   BS
23460   Accrued Secretarial Fees         2   BS
23470   Accrued HR Outsourcing           2   BS
23480   Accrued Prof Fee/Consultancy     2   BS
23490   Accrued Public Relations_PR      2   BS
23500   ACCRUED INSURANCE COSTS          1   BS
23510   Accrued Insurance- Stock         2   BS
23520   Accrued Insurance- All Risks     2   BS
23610   Accrued - Travel & Hotel         2   BS
23620   Accrued - Stock Obsolescence     2   BS
23630   Accrued - Other G&A (Off) Exps   2   BS
23640   Accrued - Telecoms               2   BS
23710   Accrued - SellingExpenses        2   BS
23810   Accrued - Mkg & Advertising      2   BS
24010   Accrued Bank (PYT) Chgs          2   BS
24050   Accrued R&Maint / IT Support     2   BS
24250   Accrued - Rent                   2   BS
24300   Accrued - Other Operating Exps   2   BS
24400   Accrued - Interest Chgs          2   BS
24450   Accrued - Management Fees        2   BS
25000   ST RECEIVABLE_ADVANCE BILLINGS   0   BS
25011   BIA_Unbilled PreP Interconnect   2   BS
25021   UnEarned PrePaid Revenue         2   BS
25031   UnEarned Revenue Recognised      2   BS
25200   OTHER ST PAYABLES & BORROWINGS   1   BS
25210   ST Liability_Customer Deposit    2   BS
25310   ST_Loans from Shareholders       2   BS
25410   ST Finance Lease Payables        2   BS
25500   OTHER ST PAYABLES_GROUP          1   BS
25501   ST Interco Payables - VMH        2   BS
25502   ST Interco Payables - VMA        2   BS
25503   ST Interco Payables - VMS        2   BS
25601   ST Interco Div Payable - VMH     2   BS
25602   ST Interco Div Payable - VMA     2   BS
25603   ST Interco Div Payable - VMS     2   BS
25710   ST Due to Joint Venture Coes     2   BS
25810   ST_Provision for Income Tax      2   BS
26000   LONG TERM LIABILITIES            0   BS
26110   LT_Loans from Shareholders       2   BS
26310   LT Bank Loans Repayable          2   BS
26360   LT Bonds (Unsecured)             2   BS
26410   LT Finance Lease Payable         2   BS
26460   LT_Deferred Taxation             2   BS
26470   LT_Deferred Income               2   BS
26500   LT INTERCO PAYABLES_GROUP        1   BS
26501   LT Interco Payables - VMH        2   BS
26502   LT Interco Payables - VMA        2   BS
26503   LT Interco Payables - VMS        2   BS
26710   LT Rec'able_Advance Billings     2   BS
29190   MK_AP CLEARING ACCOUNTS          1   BS
29199   Clearing_AP Inv Receipt A/c      2   BS
29299   Clearing_AP Adjustment A/c       2   BS
29399   Clearg_AP Order Receipt_Stk      2   BS
29499   Clearg_AP Order Receipt_NStk     2   BS
29599   Clearg_AP Order Receipt_FA       2   BS
29699   Clearg_AP Order Receipt_ITOPEX   2   BS
30000   TURNOVER / REVENUE               0   P&L
31000   PREPAID SERVICE REVENUE          1   P&L
31001   PreP Svc Rev_Connection Fee     2   P&L
31051   PreP Svc Rev_Monthly Fee        2   P&L
31101   PreP Svc Rev_Outgoing Calls     2   P&L
31151   PreP Svc Rev_Incoming Calls     2   P&L
31251   PreP Svc Rev_Roaming            2   P&L
31301   PreP Svc Rev_Voice Mail         2   P&L
31351   PreP Svc Rev_VAS                2   P&L
31401   PreP Svc Rev_Golden Numbers     2   P&L
31451   PreP Svc Rev_SMS                2   P&L
31501   PreP Svc Rev_Returns            2   P&L
31551   PreP Svc Rev_Sales Discounts    2   P&L
31601   PreP Svc Rev_Late Pyt Surchg    2   P&L
31651   PreP Svc Rev_Other Service      2   P&L
31701   PreP Svc Rev_Expired Credits    2   P&L
32000   POSTPAID SERVICE REVENUE        1   P&L
32001   PostPaid_Svc_Rev                2   P&L
33000   PREPAID EQUIPMENT REVENUE       1   P&L
33001   PreP EQPT Rev_Handsets          2   P&L
33051   PreP EQPT Rev_SIM Starter Kit   2   P&L
33101   PreP EQPT Rev_Accessories       2   P&L
33151   PreP EQPT Rev_Top Up Vouchers   2   P&L
33201   PreP EQPT Rev_Connectn Comm     2   P&L
33251   PreP EQPT Rev_Returns           2   P&L
33301   PreP EQPT Rev_Sales Discounts   2   P&L
33351   PreP EQPT Rev_Late Pyt Surchg   2   P&L
33401   PreP EQPT Rev_Other             2   P&L
34000   POSTPAID EQUIPMENT REVENUE      1   P&L
39990   P&L_SALES CLEARING ACCOUNT      1   P&L
39991   P&L_AR Pyt Difference (Sales)   2   P&L
39992   P&L_AR - Discount Allowed       2   P&L
39993   P&L_AR - Late Pyt Surcharge     2   P&L
40000   DIRECT COSTS - COGS             0   P&L
41000   PREPAID SERVICE COGS            1   P&L
41001   PreP Svc COS_Connection Fee     2   P&L
41051   PreP Svc COS_Monthly Fee        2   P&L
41101   PreP Svc COS_Outgoing Calls     2   P&L
41151   PreP Svc COS_Incoming Calls     2   P&L
41251   PreP Svc COS_Roaming            2   P&L
41301   PreP Svc COS_Voice Mail         2   P&L
41351   PreP Svc COS_VAS                2   P&L
41401   PreP Svc COS_Golden Numbers     2   P&L
41451   PreP Svc COS_SMS                2   P&L
41501   PreP Svc COS_Returns            2   P&L
41551   PreP Svc COS_Purch Discounts    2   P&L
41601   PreP Svc COS_Late Pyt Surchg    2   P&L
41651   PreP Svc COS_Other Service      2   P&L
41701   PreP Svc COS_Expired Credits    2   P&L
41999   PreP Svc COS_Staff Free Calls   2   P&L
42000   POSTPAID SERVICE COGS           1   P&L
43000   PREPAID EQUIPMENT COGS          1   P&L
43001   PreP EQPT COS_Handsets          2   P&L
43051   PreP EQPT COS_SIM Starter Kit   2   P&L
43101   PreP EQPT COS_Accessories       2   P&L
43151   PreP EQPT COS_Top Up Vouchers   2   P&L
43201   PreP EQPT COS_Connectn Comm     2   P&L
43251   PreP EQPT COS_Returns           2   P&L
43301   PreP EQPT COS_Purch Discounts    2   P&L
43351   PreP EQPT COS_Late Pyt Surchg    2   P&L
43401   PreP EQPT COS_Other              2   P&L
43710   PreP EQPT COS_PurchPxVariance    2   P&L
43720   PreP EQPT COS_StkTakeVariance    2   P&L
43730   PreP EQPT COS_Lost In Transit    2   P&L
43810   E COS : Logistics Handsets       2   P&L
43820   E COS : Return Process Costs     2   P&L
43840   PreP EQPT COS_Warehousing        2   P&L
43850   PreP EQPT COS_Packaging          2   P&L
43860   PreP EQPT COS_Handset Branding   2   P&L
44000   POSTPAID EQUIPMENT COGS          1   P&L
49990   P&L_PURCH CLEARING A/C           1   P&L
49991   P&L_AP Pyt Difference (Purch)    2   P&L
50000   OPEX : OPERATING EXPENSES        0   P&L
50001   STAFF/BENEFITS COSTS             1   P&L
50010   Salaries                         2   P&L
50020   Bonus                            2   P&L
50030   CPF                              2   P&L
50040   Pension                          2   P&L
50050   Temporary Staff Costs            2   P&L
50061   Salary_Cust Ops Allowances       2   P&L
50062   Salary_Tpt Allowances            2   P&L
50100   Expat Housing                    2   P&L
50150   Expat Car                        2   P&L
50200   Expat Relocation                 2   P&L
50250   Expat Home Leave                 2   P&L
50300   Recruitment Cost                 2   P&L
50350   Staff Medical Fees               2   P&L
50400   Employee Insurance               2   P&L
50450   Other Staff Costs                2   P&L
50500   ADMIN EXPENSES                   1   P&L
50510   Staff Training                   2   P&L
50550   External Conference Costs        2   P&L
51000   PROFESSIONAL FEES                1   P&L
51010   Directors Fees                   2   P&L
51020   Technical Fees                   2   P&L
51030   Audit Fees                       2   P&L
51040   Tax Advisory & Compliance Fees   2   P&L
51050   Legal/Stamp Fees                 2   P&L
51060   Secretarial Fees                 2   P&L
51070   HR Outsourcing                   2   P&L
51080   Prof Fee / Consultancy           2   P&L
51090   Public Relations_PR              2   P&L
51100   INSURANCE COSTS                  1   P&L
51101   Insurance - Stock                2   P&L
51201   Insurance - All Risks            2   P&L
51500   TRAVEL & ENTERTAINMENT           1   P&L
51510   International Travel - Airfare   2   P&L
51520   Hotels/Meals/Per Diem            2   P&L
51530   Travel_Others                    2   P&L
51610   Local Private Transport          2   P&L
51620   Local Public Transport           2   P&L
51630   Entertainment                    2   P&L
51650   Departmental Activity            2   P&L
51700   WAREHOUSING & LOGISTICS EXPS     1   P&L
51710   P&L_Stock Obsolescence           2   P&L
51720   P&L_Stock Scrap                  2   P&L
51730   P&L_Loan Phones                  2   P&L
51760   P&L:Pre-Optg_Warehouse Rental    2   P&L
52000   OTHER ADMIN (OFF) EXPS           1   P&L
52010   Printing & Stationery            2   P&L
52020   Newspapers                       2   P&L
52030   Jln/Magazine/Prof Handbk/Text    2   P&L
52040   Postage & Courier/Shipping Chg   2   P&L
52050   Office Moving Costs              2   P&L
52060   Off Supply (Pantry & Toiletry)   2   P&L
52070   Regus Office - Secretarial       2   P&L
52200   TELECOMMUNICATIONS               1   P&L
52210   Telecoms - Fixed                 2   P&L
52220   Telecoms - Mobile                2   P&L
52230   Telecoms - Fax                   2   P&L
52500   OTHER ADMIN (GENERAL) EXPS       1   P&L
52510   Miscellaneous_General Exps *     2   P&L
53000   SELLING EXPENSES                 1   P&L
53010   Selling - License Fees           2   P&L
53060   Selling - Commission             2   P&L
53070   Vendor Site Commission           2   P&L
53110   Selling - Bad Debt               2   P&L
53200   Other Retail-Channel Costs       2   P&L
53220   POS Marketing V Shop             2   P&L
53240   Selling : Freight                2   P&L
53260   Customer Reg Call Costs          2   P&L
53280   Affinity Dealer Key Listg Fees   2   P&L
53300   POS Marketing Affinty Dealer     2   P&L
53320   Vending Customer Reg Call Cost   2   P&L
53999   Other Selling Expenses           2   P&L
54000   MKTING & ADVERTISING EXPS        1   P&L
54010   Mktg TV                          2   P&L
54020   Mktg Press                       2   P&L
54030   Mktg Radio                       2   P&L
54040   Mktg Outdoor                     2   P&L
54050   Mktg Cinema                      2   P&L
54060   Mktg Online                      2   P&L
54070   Mktg Media Sponsorship           2   P&L
54080   Direct Mktg - Mailings/E-mail    2   P&L
54090   Mktg Brand Guidelines            2   P&L
54100   Mktg Photography                 2   P&L
54110   Mktg SIM Card                    2   P&L
54120   Mktg Acces Design/HS Branding    2   P&L
54130   Internal Mktg & Office Signage   2   P&L
54140   Mktg Bible Brochure              2   P&L
54150   Mktg Database Development        2   P&L
54160   Direct Mktg Creative Develop     2   P&L
54170   Mktg Response Press Advert Dev   2   P&L
54180   Mktg Qual Research               2   P&L
54190   Mktg Quant Research              2   P&L
54200   Marketing Agencies               2   P&L
54210   Mktg Launch - Brand              2   P&L
54220   Mktg Launch - Party & Events     2   P&L
54230   Mktg Loyalty                     2   P&L
54240   Mktg Sponsorship                 2   P&L
54500   ACQUISITION COSTS_OPEX           1   P&L
54510   P&L_Amortn_Acquisitn Cost        2   P&L
55000   BANK SERVICE (PYT) CHARGES       1   P&L
55010   Cheque Express (PYT) Chgs        2   P&L
55020   GIRO (PYT) Charges               2   P&L
55030   TT Bank (PYT) Charges            2   P&L
55040   Credit Card (PYT) Charges        2   P&L
55900   IT SUPPORT / REPAIR & MAINT      1   P&L
55905   Servers Repair & Maintenance     2   P&L
55910   IT Technical Support             2   P&L
55915   IT Applications Support          2   P&L
55920   IT Reporting Support             2   P&L
55925   IT Configuration Support         2   P&L
55930   IT Training Support              2   P&L
55950   IT_Voice & VoiceMail Comms       2   P&L
55955   IT_Data Communication Network    2   P&L
55958   IT_Communications Contingency    2   P&L
55960   IT_Web Hosting                   2   P&L
55970   IT_Office Automation Support     2   P&L
55980   IT_Off Web / Ext Connectivity    2   P&L
55990   IT_Data Centre Hosting Chgs      2   P&L
56000   RENT / LEASE (IT / OFF) EQPT     1   P&L
56010   Rental of Office Equipment       2   P&L
56011   Rental of CISCO Router           2   P&L
56500   IT/OFF REPAIR & MAINT - OTHERS   1   P&L
56510   Consumables                      2   P&L
56520   Rep & Maint_Office Equipment     2   P&L
56530   Non-Capitalised Office Assets    2   P&L
57000   PROPERTY - RELATED EXPENSES      1   P&L
57100   RENT / LEASE PROPERTY EXPS       1   P&L
57110   Rental - Office - Clarke Quay    2   P&L
57120   Rental - Office - Regus          2   P&L
57200   Rental - Sales                   2   P&L
57500   UTILITIES                        1   P&L
57510   Office Cleaning & Maintenance    2   P&L
57520   Security Charges                 2   P&L
57530   Power & Utilities                2   P&L
58000   OTHER OPERATING EXPENSES         1   P&L
58010   Withholding Tax                  2   P&L
58020   Tax Penalty                      2   P&L
58030   Donations                        2   P&L
58040   Membership Subscription Fees     2   P&L
58050   Management Development           2   P&L
58100   CORP Planning & Comms (CO)       2   P&L
58999   Other Operating exps - Misc *    2   P&L
60000   NON-OPERATING (INCOME)/EXPS      0   P&L
60100   FINANCIAL EXPENSES & INCOME      1   P&L
60101   Interest (Income)_Bank           2   P&L
60102   Interest Charges_Bank            2   P&L
60104   ST FD Interest Income            2   P&L
60200   SERVICES & LOGO REV / CHGS       1   P&L
60210   Managemt Fees incurred (Chgs)    2   P&L
60500   AMORTISATION                     1   P&L
60510   P/L_Amortn_Pre Launch Costs      2   P&L
60530   P/L_Amortn_Trademarks            2   P&L
61000   DEPRECIATION                     1   P&L
61001   DEPN_COMPUTER HW & SW            1   P&L
61010   Dep_Siebel CRM Launch            2   P&L
61020   Dep_DBS CR CARD RT Gateway       2   P&L
61030   Dep_CRM Extra Project A          2   P&L
61040   Dep_CRM Extra Project B          2   P&L
61050   Dep_Add'l Interface Costs        2   P&L
61060   Dep_Aspect ACD and IVR           2   P&L
61070   Dep_e-Gain mail handling         2   P&L
61110   Dep_MK Logistics                 2   P&L
61120   Dep_Logistics Project 1          2   P&L
61130   Dep_Logistics Project 2          2   P&L
61140   Dep_Point of Sale                2   P&L
61150   Dep_Data Warehse (excl hw)       2   P&L
61210   Dep_Web Project Mgt              2   P&L
61220   Dep_Web Tech'l Integn Pt I       2   P&L
61230   Dep_Web Tech'l Integn Pt II      2   P&L
61240   Dep_Web User Interface Pt I      2   P&L
61250   Dep_Web User Interface Pt II     2   P&L
61260   Dep_Web Software                 2   P&L
61270   Dep_Web Hardware                 2   P&L
61280   Dep_Future Web developmt         2   P&L
61310   Dep_All Sver System HW           2   P&L
61320   Dep_PC & Off Automn Svers        2   P&L
61330   Dep_Install LAN / WAN            2   P&L
61340   Dep_SingTel comms setup cos      2   P&L
61410   Dep_VAS HW & Comms Links         2   P&L
61420   Dep_VAS Intrinsic                2   P&L
61430   Dep_VAS ISSM (SingTel)           2   P&L
61440   Dep_VoiceMail                    2   P&L
61510   Dep_SingTel IN-MD                2   P&L
61520   Dep_SingTel ATM Top-Up           2   P&L
61530   Dep_ST ISSM Interface Update     2   P&L
61540   Dep_ST Ericsson RVA Upgrade      2   P&L
61610   Dep_Consultg KPMG Process        2   P&L
61620   Dep_Consultg KPMG IT Delivery    2   P&L
61630   Dep_Consult N-KPMG IT Delivery   2   P&L
61640   Dep_Consultg Test Team           2   P&L
61650   Dep_Test Sys/Tool/Specialist     2   P&L
61660   Dep_Training System & SW         2   P&L
61670   Dep_Add'l HW / Peripheral        2   P&L
61710   Dep_IT Staff as Contractor       2   P&L
61810   Dep_Server Contingency           2   P&L
61820   Dep_PC Contingency               2   P&L
62000   DEPN_OTHER FIXED ASSETS          1   P&L
62100   Depn_Office Equipment            2   P&L
62110   Depn_Kiosk WIP                   2   P&L
62200   Depn_Call Centre SetUp           2   P&L
62300   Depn_LHold Impment Vshop         2   P&L
62400   Depn_LH Impmt Clarke Quay        2   P&L
62500   Depn_LH Impmt Call Centre        2   P&L
62600   Depn_Furniture & Fitting         2   P&L
65000   OTHER REVENUE & EXPENSES         1   P&L
65100   Realised Forex (Gain)_AR         2   P&L
65200   Realised Forex Loss_AR           2   P&L
65300   Unrealised Forex (Gain)_AR       2   P&L
65400   Unrealised Forex Loss_AR         2   P&L
66100   Realised Forex (Gain)_AP         2   P&L
66200   Realised Forex Loss_AP           2   P&L
66300   Unrealised Forex (Gain)_AP       2   P&L
66400   Unrealised Forex Loss_AP         2   P&L
67100   Realised Forex (Gain)_GL         2   P&L
67200   Realised Forex Loss_GL           2   P&L
67300   Unrealised Forex (Gain)_GL       2   P&L
67400   Unrealised Forex Loss_GL         2   P&L
70000   INCOME TAXES                     1   P&L
71100   P/L_Current Income Tax           2   P&L
71200   P/L_Deferred Tax Net             2   P&L
72000   DIVIDENDS                        1   P&L
72100   Dividends                        2   P&L
80000   MINORITY INTERESTS               1   P&L
81000   Minority Int in Net Income       2   P&L
90000   MK FINANCE_CLEARING ACCOUNTS     1   BS
90010   Clearg_AR Local Interim (OB)     2   BS
90020   Clearg_AP Local Interim (OB)     2   BS
90030   Clearg_AP Foreign Interim (OB)   2   BS
90040   BS Clearing_P&L-Current Period   2   BS

				
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