Bayon Bakery Industry Co., Ltd.

Chart of Accounts

Account Code Account Title Account Type

Current Assets
10000 Cash and Cash Equivalent Bank
10010 Cash On Hand Bank
10020 Petty Cash Bank
11000 Cash in Bank Bank
11010 ABA Bank Account Bank
11020 UCB Bank Account Bank
12000 Account Receivables Account Receivable
12010 Trade Receivables Account Receivable
12020 Note Receivable Account Receivable
12030 Allowance for Doubtful Account Account Receivable
13000 Inventories Assets Other Current Asset
13010 Finished Goods Other Current Asset
13020 Work In Progress (WIP) Other Current Asset
13030 Direct Raw Materials Other Current Asset
13040 Indirect Raw Materials Other Current Asset
13050 Other Overhead Other Current Asset
14000 Business Advance Other Current Asset
14010 Mission Advance Other Current Asset
14020 Purchase Advance Other Current Asset
15000 Staff Loan and Advance Other Current Asset
15010 Staff Advance Other Current Asset
15020 Staff Loan Other Current Asset
16000 Loan to Shareholder (Short Term) Other Current Asset
17000 Prepaid Expenses Other Current Asset
17010 Prepaid Rental Other Current Asset
17020 Prepaid Insurance Other Current Asset
17030 Other Prepaid Expense Other Current Asset
18000 Refundable Deposit Other Current Asset
18010 Deposit to Supplier Other Current Asset
18020 Deposit on Rental Other Current Asset
18030 Other Deposit Other Current Asset
19000 Prepayment tax and tax credit Other Current Asset
19010 VAT Input Other Current Asset
19020 Tax on Prepayment Other Current Asset
19030 VAT Credit Carried-Forward Other Current Asset
19040 Withholding Tax Credit Other Current Asset
19050 Other Tax Credit Other Current Asset
Non-Current Assets
20000 Property, Plant and Equipment Fixed Assets
20100 Cost of Fixed Assets Fixed Assets
 Bayon Bakery Industry Co., Ltd.
Chart of Accounts

Account Code Account Title Account Type

20101 Building & Building Improvement Fixed Assets
20102 Computer, Software & Storage Device Fixed Assets
20103 Cost of Vehicle Fixed Assets
20104 Machineries & Other Property Fixed Assets
20200 Accumolated Depre. Fixed Assets Fixed Assets
20201 Building & Building Improvement Fixed Assets
20202 Computer, Software & Storage Device Fixed Assets
20203 Vehicles, Furniture & Office Equipment Fixed Assets
20204 Machineries & Other Property Fixed Assets
21000 Land Fixed Assets
Current Liabilities
30000 Account Payable Account Payable
30100 Accrued Expenses Other Current Liabilities
30110 Rent payable Other Current Liabilities
30120 Internet Payable Other Current Liabilities
30130 Telephone Bill Payable Other Current Liabilities
30140 Electricity Payable Other Current Liabilities
30150 Water Supply Payable Other Current Liabilities
30160 Interest Payable Other Current Liabilities
30200 Payroll Liabilities Other Current Liabilities
30210 Salary Payable Other Current Liabilities
30220 Over-Time Payable Other Current Liabilities
30230 Bonus Payable Other Current Liabilities
30240 Commission Payable Other Current Liabilities
30250 Other Allowance Payable Other Current Liabilities
30300 Unearned Revenue Other Current Liabilities
30400 Tax Liabilities Other Current Liabilities
30410 Income Tax Liabilities Other Current Liabilities
30411 Profit Tax Payable Other Current Liabilities
30412 Penalty Tax Payable Other Current Liabilities
30413 Other Income Tax Payable Other Current Liabilities
30420 Payroll tax liabilities Other Current Liabilities
30421 Tax on Salary Payable Other Current Liabilities
30422 Fringe Benefit Tax Payable Other Current Liabilities
30430 Withholding Tax Liabilities Other Current Liabilities
30440 Other Tax Liabilities Other Current Liabilities
30441 VAT Output Other Current Liabilities
30442 VAT Payable Other Current Liabilities
30500 Loan From Shareholder (Short-Term) Other Current Liabilities
30600 Other Current Liabilities Other Current Liabilities
Long-Term Liabilities
 Bayon Bakery Industry Co., Ltd.
Chart of Accounts

Account Code Account Title Account Type

30700 Long-Term Liabilities Non-Current Liabilities
30710 Bank Loan Non-Current Liabilities
30720 Other Long-Term Liabilities Non-Current Liabilities
Shareholder's Equity
40000 Opening Balance Equity Equity
40100 Capital Investment Equity
40200 Additional Capital Investment Equity
40300 Retained Earnings Equity
40400 Withdrawing Capital Investment Equity
Revenue
50000 Revenues Income
50100 Sale Income Income
50110 Sale Product Income
50120 Sale Raw Materials Income
50130 Sale Service Income
50140 Other Sale Income Income
50500 Sale Discount & Return Income
50510 Sale discount Income
50520 Sale Return & Allowance Income
Cost of Goods Sold
60000 Cost of Goods Sold Cost of Goods Sold
60100 Cost of Sale Cost of Goods Sold
60110 Cost of Sold Product Cost of Goods Sold
60120 Cost of Sold Raw Materials Cost of Goods Sold
60130 Cost of Sold Service Cost of Goods Sold
60140 Other Cost of Sale Cost of Goods Sold
60200 Purchase Discount & Returns Cost of Goods Sold
60210 Purchase Discount Cost of Goods Sold
60220 Purchase Return & Allowance Cost of Goods Sold
60300 Raw Materials & Inventories Adjustment Cost of Goods Sold
60310 Raw Materials & Inventory Lost Cost of Goods Sold
60320 Raw Materials & Inventory Throw Out Cost of Goods Sold
60330 Other Raw Materials & Inventory Lost Cost of Goods Sold
Operating Expense
70000 Operating Expense Expenses
70100 Payroll Expenses Expenses
70110 Salary Expenses Expenses
70120 Over-Time Expense Expenses
70130 Bonus Expenses Expenses
70140 Commission Expenses Expenses
70150 Staff allowance Expenses Expenses
 Bayon Bakery Industry Co., Ltd.
Chart of Accounts

Account Code Account Title Account Type

70200 Utilities Expenses Expenses
70210 Electricity Expense Expenses
70220 Water Supply Expense Expenses
70230 Drinking Water Expense Expenses
70300 Telecommunication Expenses Expenses
70310 Telephone Card Expense Expenses
70320 Internet Expense Expenses
70400 Rental Expense Expenses
70410 Office Rental Expense Expenses
70420 Warehouse Rental Expense Expenses
70430 Other Rental Expense Expenses
70500 Supply Store Expenses Expenses
70510 Office Consumable Expenses
70520 Stationery Expenses Expenses
70530 Computer Supply Expenses Expenses
70540 Electrical Supply Expenses Expenses
70550 Cleaning Supply Expenses Expenses
70600 Car/Truck Expense Expenses
70610 Car/Truck Lease Expenses
70620 Car/Truck Gasoline Expense Expenses
70630 Car/Truck Oil & Fuel Expense Expenses
70640 Car/Truck Repairs & Maintenance Expenses
70650 Car/Truck Mileage Expenses
70660 Car/Truck Registration & License Expenses
70670 Car/Truck Auto Insurance Expenses
70680 Car/Truck Other Expense Expenses
70700 Mission Expenses Expenses
70800 Transportation expenses Expenses
70810 Freight & Local Transportantion Expenses
70820 Postage & Delivery Expense Expenses
70900 Sales and Distribution Expenses Expenses
70910 Promotion & event expense Expenses
70920 Advertising Expense Expenses
70930 Printing Expense Expenses
70940 Other Advertising Supplies Expenses
71000 Repair and Maintenance Expenses Expenses
71010 Repair & Maintenance Computer Expenses
71020 Repair & Maintenance Office Equipemnt Expenses
71030 Repair and Maintenance Machinery Expense Expenses
71040 Other Repair and Maintenance Expenses Expenses
71100 Provision Depreciation Expenses Expenses
 Bayon Bakery Industry Co., Ltd.
Chart of Accounts

Account Code Account Title Account Type

71110 Depreciation Expense Expenses
71120 Amortization Expense Expenses
71200 Bank Service Charges Expenses
71300 Insurance Expenses Expenses
71310 NSSF Expenses Expenses
71320 Health and Accident Insurance Expenses
71330 Building Insurance Expenses
71340 Life Insurance Expenses
71350 Worker's Compensation Insurance Expenses
71360 Other Insurance Expenses Expenses
71400 Tax Expenses Expenses
71410 Tax on Salary Expense Expenses
71420 Fringe benefit tax expense Expenses
71430 Withholding tax expense Expenses
71440 Patents Tax Expense Expenses
71450 Tax Penalty Expense Expenses
71460 VAT Expenses Expenses
71470 Tax on Property Expenses
71480 Tax on Transportation Expenses
71490 Other Tax Expenses Expenses
71500 Expert and Professional Expenses Expenses
71510 Accounting & Tax Fees Expenses Expenses
71520 Auditing Fees Expenses Expenses
71530 Legal Fee Expenses Expenses
71540 Other Professional Fee Expenses Expenses
71600 Bad Debt Written Off Expenses Expenses
71700 Entertainment Expenses Expenses
71800 Gain or Lost on Deposal Fixed Assets Expenses
71810 Gain on Deposal of Fixed Assets Expenses
71820 Lost on Deposal Fixed Assets Expenses
71830 Other Lossing on Fixed Assets Expenses
71900 Building Improvement Expenses Expenses
72000 Security Guard Expense Expenses
72100 Donate, Grant & Charitable Exp. Expenses
72200 Business Relationship Expenses
72300 Licenses & Permittion Expenses
72400 Gift Expenses Expenses
72500 Parking Fee Expenses Expenses
72600 Uniform Expenses Expenses
72700 Praying Expenses Expenses
72800 Finished Goods Adjustment Expenses
 Bayon Bakery Industry Co., Ltd.
Chart of Accounts

Account Code Account Title Account Type

72810 Finished Goods Expire Expenses
72820 Finished Goods Damage Expenses
72830 Finished Goods Stolen Expenses
72840 Finished Goods Lost Expenses
72850 Other Lossing Finsihed Goods Expenses
80000 Other Expense Other Expenses
80010 Miscellaneous Expenses Other Expenses
80020 Interest Expense Other Expenses
80030 Income Tax Expense Other Expenses
90000 Other Income Other Income
90010 Interest Income Other Income
90020 Miscellaneous Income Other Income
90030 Gain/Loss on Exchange Rate Other Income

Approved By:

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Date: …….. / ……….. / ……………