General Chart of Accounts Manual

Document Sample
General Chart of Accounts Manual Powered By Docstoc
					                  General Chart of Accounts

                                             Department
                                                CO




                                                Version 3.4



                                           Date: 01.01.2010




© Copyright 2010 Docstoc Inc. registered document proprietary, copy not   1
                                                                                                                 CO. Autosystem Administration
                                                                                                                                       Sieme
                                                                                                                                    D-76987




1      GENERAL PRINCIPLES .................................................................................... 8
2      PROFIT & LOSS ACCOUNTS ............................................................................ 9
2.1      Working days ............................................................................................................................ 9
2.2      CP-Parts sold ............................................................................................................................ 9
2.3      DM-Parts sold ......................................................................................................................... 10
2.4      CP Total sales ......................................................................................................................... 10
2.5      DM Total Sales ........................................................................................................................ 11
2.6      Total sales ............................................................................................................................... 12
2.7      CP Total consumption ........................................................................................................... 12
2.8      DM Total consumption ........................................................................................................... 14
2.9      Total consumption ................................................................................................................. 15
2.10     Gross Margin .......................................................................................................................... 15
2.11     Total direct labour .................................................................................................................. 16
2.12     Total indirect labour ............................................................................................................... 17
2.13     Total direct salary ................................................................................................................... 18
2.14     Energy ..................................................................................................................................... 19
2.15     Depreciation ............................................................................................................................ 19
2.16     Contribution before fixed costs ............................................................................................ 20
2.17     Energy - HQ ............................................................................................................................. 20
2.18     Depreciation, indirect - HQ .................................................................................................... 20
2.19     Depreciation, indirect - Goodwill .......................................................................................... 21
2.20     Total salary, fixed ................................................................................................................... 22
2.21     Miscellaneous personnel expenses ..................................................................................... 22
2.22     Training, education ................................................................................................................ 23
2.23     Recruiting expenses .............................................................................................................. 23
2.24     Maintenance ............................................................................................................................ 23
2.25     Rent .......................................................................................................................................... 24
2.26     Leasing .................................................................................................................................... 24
2.27     Telephone expenses .............................................................................................................. 24
2.28     Communication expenses IT ...................................................................
				
DOCUMENT INFO
Description: Any company should have it, its a solid ground basis to standardized how accounting data is properly book and avoid major changes in any audit
This document is also part of a package Financial Statements and Projections 22 Documents Included