{
	"country_code": "sg",
	"name": "Singapore - F&B Chart of Accounts",
	"tree": {
		"Assets": {
			"Current assets": {
				"Accounts Receivable": {
					"Credit Cards": {
						"AMEX Receivable": {},
						"CUP Receivale": {},
						"MC Receivable": {},
						"NETS Receivable": {},
						"VISA Receivable": {}
					},
					"Debtors": {
						"account_type": "Receivable"
					}
				},
				"Bank Accounts": {
					"Paypal Account": {
						"account_type": "Bank"
					},
					"account_type": "Bank"
				},
				"Cash in Hand": {
					"Cash in Transit": {
						"account_type": "Cash"
					},
					"Petty Cash": {
						"account_type": "Cash"
					},
					"account_type": "Cash"
				},
				"Loans and Advances-Assets": {
					"Prepayments": {}
				},
				"Securities and Deposits": {
					"Bank Guarantees": {},
					"Bank Deposits": {},
					"Rental Deposits": {}
				},
				"Stock Assets": {
                    "Stock in Hand": {
                        "account_type": "Stock"
                    }
				},
				"Tax Assets": {
					"GST-Input": {}
				}
			},
			"Non-current assets": {
				"Fixed Assets": {
					"Accumulated Depreciation": {
						"AccDep-Equipment-AV": {
							"account_type": "Accumulated Depreciation"
						},
						"AccDep-Equipment-Bar": {
							"account_type": "Accumulated Depreciation"
						},
						"AccDep-Equipment-ICT": {
							"account_type": "Accumulated Depreciation"
						},
						"AccDep-Equipment-Electrical": {
							"account_type": "Accumulated Depreciation"
						},
						"AccDep-Furniture and Fixtures": {
							"account_type": "Accumulated Depreciation"
						},
						"AccDep-Equipment-Kitchen": {
							"account_type": "Accumulated Depreciation"
						},
						"AccDep-Equipment-Lighting": {
							"account_type": "Accumulated Depreciation"
						},
						"AccDep-Equipment-Office": {
							"account_type": "Accumulated Depreciation"
						},
						"AccDep-Motor Vehicle": {
							"account_type": "Accumulated Depreciation"
						},
						"AccDep-Plant and Machinery": {
							"account_type": "Accumulated Depreciation"
						},
						"AccDep-Renovation": {
							"account_type": "Accumulated Depreciation"
						}
					},
					"Equipment-AV": {
						"account_type": "Fixed Asset"
					},
					"Equipment-Bar": {
						"account_type": "Fixed Asset"
					},
					"Equipment-ICT": {
						"account_type": "Fixed Asset"
					},
					"Equipment-Electrical": {
						"account_type": "Fixed Asset"
					},
					"Furniture and Fixtures": {
						"account_type": "Fixed Asset"
					},
					"Equipment-Kitchen": {
						"account_type": "Fixed Asset"
					},
					"Equipment-Lighting": {
						"account_type": "Fixed Asset"
					},
					"Equipment-Office": {
						"account_type": "Fixed Asset"
					},
					"Motor Vehicle": {
						"account_type": "Fixed Asset"
					},
					"Plant and Machinery": {
						"account_type": "Fixed Asset"
					},
					"Renovation": {
						"account_type": "Fixed Asset"
					}
				},
				"Non-Fixed Assets": {
					"Goodwill": {},
					"Investments": {
						"Investments-Associated Company": {},
						"Investments-Subsidiary": {}
					}
				},
				"Shares": {
					  "Shares-Quoted": {},
					  "Shares-Unquoted": {}
				}
			},
			"Temporary Accunts": {
				"Temporary Opening": {
					"account_type": "Temporary"
				}
			},
			"root_type": "Asset"
		},
		"Liabilities": {
			"Current liabilities": {
				"Accounts Payable": {
					"Creditors":{
						"account_type": "Payable"
					},
					"Payroll Payable": {}
			 	},
			 	"Duties and Taxes": {
					"account_type": "Tax",
					"Deferred Tax Liabilities-Current": {},
					"GST-Output": {},
					"Income Tax Payable": {}
				},
				"Loans-Current": {
					"Amount Owing to Directors": {},
					"Bank Overdaft Account": {},
					"Secured Loans": {},
					"Unsecured Loans": {}
				},
				"Provision and Accruals": {
					"Accruals": {
						"Accr-CPF": {},
						"Accr-Incentives": {},
						"Accr-OCR Employee Card": {},
						"Accr-Paypal Credit": {},
						"Accr-Sundry": {},
						"Accr-Tips": {},
						"Accr-Withholding Tax": {}
					},
					"Provisions": {
						"Prov-Audit Fee": {},
						"Prov-Others": {},
						"Prov-Tax Fee": {},
						"Prov-Bonus": {
							"Prov-Bonus-Executive": {},
							"Prov-Bonus-Non Executive": {}
						}
					}
				},
				"Sponsorship Funds": {},
				"Stock Liabilities": {
					"Stock Received But Not Billed": {
						"account_type": "Stock Received But Not Billed"
					}
				}
			},
			"Non-current liabilities": {
				"Deferred Tax Liabilities": {},
				"Loans-Non Current": {}
			},
			"Capital Account": {
				"Reserves and Surplus": {},
				"Shareholder Funds": {}
			},
		"root_type": "Liability"
		},
		"Equity": {
			"Share Capital": {},
			"Current Year Earnings": {},
			"Proposed Dividends": {},
			"Retained Earnings": {},
			"root_type": "Equity"
		},
		"Income": {
			"Direct Income": {
				"Management Income": {},
				"Sales Income": {
					"Sales-Food": {},
					"Sales-Beverage": {},
					"Sales-Events and Functions": {},
					"Sales-Merchandise": {},
					"Sales-Pool Tables": {},
					"Sales-Tobacco": {},
					"Sales-Rental": {}
				}
			},
			"Indirect Income": {
				"Government Grants": {},
				"Interest Income": {
					"Current Account Interest Earned": {},
					"Fixed Deposit Interest Earned": {}
				},
				"Other Income": {},
				"Service Charges": {}
			},
			"root_type": "Income"
		},
		"Expenses": {
			"Expenses-Administrative": {
				"Admin Management Fees": {},
				"Audit Fees": {},
				"Auto": {},
				"Bank charges and interest": {},
				"Currency Exchange Differences": {},
				"Insurance": {},
				"Interest on Loan": {},
				"Legal and Professional Fees": {},
				"Loss on Disposal of FA": {},
				"Postal and Courier Charges": {},
				"Printing and Stationery": {},
				"Secretarial Fees": {},
				"Tax Agent Fees": {}
			},
			"Expenses-Direct": {
				"Cost of Goods Sold": {
					"account_type": "Cost of Goods Sold"
				},
				"Cost of Sales": {
					"COS-Food": {},
					"COS-Beverage": {},
					"COS-Tobacco": {},
					"COS-Events and Functions": {},
					"COS-Merchandise": {}
				},
				"Expenses Included in Valuation": {
					"account_type": "Expenses Included In Valuation"
				},
				"Stock Adjustment": {
					"account_type": "Stock Adjustment"
				}
			},
			"Expenses-Marketing": {
				"Advertising and Promotion": {},
				"Graphic Design Fees": {},
				"Internet Marketing": {
					"Marketing-Social Media": {},
					"Marketing-Website": {}
				}
			},
			"Expenses-Operating": {
				"Cleaning Costs": {
					"Cleaning-Kitchen": {},
					"Cleaning-Laundry": {},
					"Cleaning-Outlet": {}
				},
				"Commission Charges": {
					"Comm-Credit Card": {},
					"Comm-NETS": {},
					"Comm-Paypal": {}
				},
				"Communication Costs": {
					  "Internet Connection": {},
					  "Telephone Costs": {}
				},
				"Disposals": {
					"Disposals-Food": {},
					"Disposals-Beverage": {},
					"Disposals-Merchandise": {},
					"Disposals-Others": {}
				},
				"Entertainment Expenses": {
					"DJ Costs": {},
					"Live Band Costs": {},
					"Recorded Music Costs": {}
				},
				"FoC Accounts": {
					"FoC-ENT": {},
					"FoC-OC": {}
				},
				"General Expenses": {},
				"Landscaping Costs": {},
				"Licence Fees": {},
				"Operational Supplies": {
					"Supplies-Bar": {},
					"Supplies-Guest": {},
					"Supplies-Kitchen": {},
					"Supplies-Restaurant": {},
					"Supplies-Stewarding": {}
				},
				"Rental Costs": {
					"Rental-Premises": {},
					"Rental-Equipment": {},
					"Rental-Storage": {}
				},
				"Repairs and Maintenance": {
					"R&M-ICT": {},
					"R&M-AV": {},
					"R&M-Building": {},
					"R&M-Electrical & Lighting": {},
					"R&M-Fixtures & Furniture": {},
					"R&M-Kitchen & Bar": {},
					"R&M-Office": {},
					"R&M-Plant & Machinery": {}
				},
				"Service Fees": {},
				"Subscription Fees": {
					"Publication Subscriptions": {},
					"TV Subscriptions": {}
				},
				"Travel Expenses": {},
				"Utilities": {
					"Utility-Electricity": {},
					"Utility-Gas": {},
					"Utility-Refuse Removal": {},
					"Utility-Water": {}
				}
			},
			"Expenses-Other": {
				"Bad Debts Written Off": {},
				"Depreciation": {
					"Dep-AV Equipment": {
						 "account_type": "Depreciation"
					},
					"Dep-Bar Equipment": {
						 "account_type": "Depreciation"
					},
					"Dep-ICT Equipment": {
						 "account_type": "Depreciation"
					},
					"Dep-Electrical Equipment": {
						 "account_type": "Depreciation"
					},
					"Dep-Fixtures & Furniture": {
						 "account_type": "Depreciation"
					},
					"Dep-Kitchen Equipment": {
						 "account_type": "Depreciation"
					},
					"Dep-Lighting Equipment": {
						 "account_type": "Depreciation"
					},
					"Dep-Motor Vehicle": {
						 "account_type": "Depreciation"
					},
					"Dep-Office Equipment": {
						 "account_type": "Depreciation"
					},
					"Dep-Plant & Machinery": {
						 "account_type": "Depreciation"
					},
					"Dep-Renovation": {
						 "account_type": "Depreciation"
					}
				},
				"Donations": {},
				"Round Off": {
					"account_type": "Round Off"
				},
				"Tax Expenses": {
					"is_group": 1
				}
			},
			"Expenses-Staff": {
				"Bonuses": {
					"Bonus-Executive": {},
					"Bonus-Non Executive": {},
					"Bonus-Performance": {}
				},
				"CPF": {},
				"Directors Fees": {},
				"FWL": {},
				"Incentives": {},
				"Medical Expenses": {},
				"Salaries": {
					"Casual Labour": {},
					"Salary-Executive": {},
					"Salary-Non Executive-Full Time": {},
					"Salary-Non Executive-Part Time": {}
				},
				"SDF": {},
				"Security Expenses": {},
				"Staff Advertising": {},
				"Staff Commission Paid": {},
				"Staff Meals": {},
				"Staff Training": {},
				"Staff Transport": {},
				"Staff Uniforms": {},
				"Staff Welfare": {}
			},
			"root_type": "Expense"
		}
	}
}