Chart of Accounts

Enterprise general ledger master, visual account hierarchy, and interactive balance ledgers.

1xxx

Assets

5 accounts

— Cash, bank accounts, customer receivables, inventory merchandise, and company assets

Head Balance:500.00

Code	Account Title / Details	Classification	Normal Balance	Live Balance	Protection
1010	Cash in Hand Petty cash and daily sales van register	ASSET	DEBIT	10.00Dr	Core Locked
1020	Main Bank Account Primary operating bank account	ASSET	DEBIT	(10.00)Cr	Core Locked
1021	Faysal Bank (0100) Bank Account: Faysal Bank - Shaheer (A/C: 03028090100)	ASSET	DEBIT	500.00Dr	Custom
1030	Accounts Receivable (Trade Debtors) Control account for customer balances	ASSET	DEBIT	0.00Dr	Core Locked
1040	Merchandise Inventory Warehouse stock at cost baseline	ASSET	DEBIT	0.00Dr	Core Locked

2xxx

2 accounts

— Vendor accounts payable, tax liabilities, short-term advances, and financial obligations

Head Balance:0.00

Code	Account Title / Details	Classification	Normal Balance	Live Balance	Protection	Actions
2010	Accounts Payable (Trade Creditors) Control account for manufacturer vendor bills	LIABILITY	CREDIT	0.00Cr	Core Locked
2020	Sales Tax / Output Tax Payable Collected sales tax payable to authority	LIABILITY	CREDIT	0.00Cr	Core Locked

3xxx

2 accounts

— Owner's capital, retained earnings, shareholder equity, and opening balances

Head Balance:500.00

Code	Account Title / Details	Classification	Normal Balance	Live Balance	Protection	Actions
3010	Owner's Capital Initial owner investment & opening equity	EQUITY	CREDIT	500.00Cr	Core Locked
3020	Retained Earnings Accumulated profits/losses	EQUITY	CREDIT	0.00Cr	Core Locked

4xxx

3 accounts

— Wholesale sales revenue, logistics delivery charges, and other operating turnover

Head Balance:0.00

Code	Account Title / Details	Classification	Normal Balance	Live Balance	Protection
4010	Wholesale Sales Revenue Wholesale revenue from distribution orders	REVENUE	CREDIT	0.00Cr	Core Locked
4020	Delivery & Service Charges Logistics delivery fees	REVENUE	CREDIT	0.00Cr	Custom
4030	Sales Returns & Allowances Contra-revenue account for customer returned goods	REVENUE	DEBIT	0.00Dr	Core Locked

501x

1 account

— Cost of Goods Sold (COGS), direct unit merchandise costs, and direct trade procurement

Head Balance:0.00

Code	Account Title / Details	Classification	Normal Balance	Live Balance	Protection	Actions
5010	Cost of Goods Sold (COGS) Direct unit cost of merchandise sold	EXPENSE	DEBIT	0.00Dr	Core Locked

502x-7xxx

9 accounts

— Distribution van fuel, driver per diem, godown rent, utilities, repair, and overhead

Head Balance:0.00

Code	Account Title / Details	Classification	Normal Balance	Live Balance	Protection
5020	Sales Van & Delivery Fuel Distribution vehicle petrol, diesel, and CNG expenses	EXPENSE	DEBIT	0.00Dr	Custom
5025	Vehicle Repair & Maintenance Van servicing, engine oil, tires, and maintenance	EXPENSE	DEBIT	0.00Dr	Custom
5030	Sales Rep Commissions & Salaries Distribution field team compensation	EXPENSE	DEBIT	0.00Dr	Custom
5035	Staff Tea & Food / Refreshments Daily driver, supply man, and warehouse tea & food	EXPENSE	DEBIT	0.00Dr	Custom
5040	Inward Freight Expense Inward freight and transportation costs	EXPENSE	DEBIT	0.00Dr	Core Locked
5045	Warehouse Rent & Utilities Electricity bills, godown rent, and municipal taxes	EXPENSE	DEBIT	0.00Dr	Custom
5050	General & Miscellaneous Expenses Stationery, office supplies, petty cash sundries	EXPENSE	DEBIT	0.00Dr	Custom
5060	Sales Promotion & Scheme Expense Cost of bonus free sample units to retailers	EXPENSE	DEBIT	0.00Dr	Core Locked
5070	Damaged Goods & Expiry Loss Quarantine inventory losses on expired or damaged merchandise	EXPENSE	DEBIT	0.00Dr	Core Locked