Syrian United Accounting System
The Syrian United Accounting System was approved in the resolution number 287 dated 25/01/1978, a chart of accounts was set for the accounting system, as follows:
Main Account 1 Assets
General account 11 Fixed Assets
Subsidiary Account 111 Lands
Subsidiary Account 112 Buildings, structures, utilities and roads
Subsidiary Account 113 Machinery and equipments
Subsidiary Account 114 Transport and transition means
Subsidiary Account 115 Tools and molds
Subsidiary Account 116 Furniture and office equipment
Subsidiary Account 118 Deferred Expenses
Subsidiary Account 119 Fixed Assets
General account 12 Projects under construction
Subsidiary Account 121 Lands
Subsidiary Account 122 Buildings, structures, utilities and roads
Subsidiary Account 123 Machinery and equipments
Subsidiary Account 124 Transport and transition means
Subsidiary Account 125 Tools and molds
Subsidiary Account 126 Furniture and office equipment
Subsidiary Account 128 Deferred Expenses
Subsidiary Account 129 Advances and credits to buy fixed assets
General account 13 Stock
Subsidiary Account 131 General goods and assets
Subsidiary Account 132 Uncompleted products
Subsidiary Account 133 Completed products
Subsidiary Account 134 Consignment goods
Subsidiary Account 135 Goods for sale
Subsidiary Account 136 Credits to purchase commodities and materials
Subsidiary Account 137 Movements of completed products and goods for sale
General account 14 Long term loans
Subsidiary Account 141 Internal long term loans
Subsidiary Account 142 External long term loans
General account 15 Financial employments
Subsidiary Account 151 Financial employments in government bonds
Subsidiary Account 152 Financial employments in internal securities
Subsidiary Account 153 Financial employments in external securities
General account 16 Debtors
Subsidiary Account 161 Customers
Subsidiary Account 162 Notes receivable
Subsidiary Account 163 Deposits and advances
Subsidiary Account 164 Notes receivable in transit for collection
General account 17 Other debit accounts
Subsidiary Account 171 Different debtors
Subsidiary Account 172 Other debit accounts
Subsidiary Account 173 Accrued deferred current and specialized income
Subsidiary Account 174 Prepaid current and specialized expenses
Subsidiary Account 175 Accounts of public institution
Subsidiary Account 176 Establishment accounts
Subsidiary Account 177 Current accounts of subsidiaries
Subsidiary Account 178 Plan accounts
General account 18 Ready cash
Subsidiary Account 181 Cash
Subsidiary Account 182 Banks / current account
Subsidiary Account 183 Banks / deposits
Main Account 2 Liabilities
General account 21 Capital
Subsidiary Account 211 Paid capital
Subsidiary Account 212 Unpaid capital
Subsidiary Account 213 Establishment's investments for executing the plan
General account 22 Reserves
Subsidiary Account 221 Legal reserve
Subsidiary Account 222 Reserves to be invested in government bonds
Subsidiary Account 223 Reserves for financing the investments and expansions
Subsidiary Account 224 Optional Reserve
Subsidiary Account 225 Reserve against fixed assets price raise
Subsidiary Account 226 Other reserves
Subsidiary Account 227 Profit carried forward
General account 23 Depreciation
Subsidiary Account 231 Planting depreciation
Subsidiary Account 232 Buildings depreciation
Subsidiary Account 233 Machinery depreciation
General account 24 Provisions
Subsidiary Account 241 Tax provision
Subsidiary Account 242 Provision for doubtful debts
General account 25 Long term loans
Subsidiary Account 251 Internal loans
Subsidiary Account 252 External loans
General account 26 Creditors
Subsidiary Account 261 Suppliers
Subsidiary Account 262 Note payable
Subsidiary Account 263 Other creditors
Subsidiary Account 264 Dividend payable
General account 27 Other Credit accounts
Subsidiary Account 271 Accounts of completed products and commodities
Subsidiary Account 272 Other creditors
Subsidiary Account 273 Other credit accounts
Subsidiary Account 274 Accrued current and specialized expenses
Subsidiary Account 275 Deferred income
Subsidiary Account 276 Accounts of public institution
Subsidiary Account 277 Current accounts of public institution and central
management
Subsidiary Account 278 Plan accounts
General account 28 result of the period
Subsidiary Account 281 Accounts of current transactions
Main Account 3 Expenses
General account 31 wages
Subsidiary Account 311 wages paid in cash
Subsidiary Account 312 Other benefits
Subsidiary Account 313 Establishment participation in social security
General account 32 Commodity Input
Subsidiary Account 321 Raw materials
Subsidiary Account 322 Subsidiary raw materials
Subsidiary Account 323 Oil and petrol for machinery
Subsidiary Account 324 Packing materials
Subsidiary Account 325 Spare parts and small tools
Subsidiary Account 326 Disposals
Subsidiary Account 327 Stationary, books and publications
Subsidiary Account 328 Reconciliation of used materials and commodities
Subsidiary Account 329 Other commodity input
General account 33 Services and imported services
Subsidiary Account 331 Maintenance
Subsidiary Account 332 Operating expenses paid to others
Subsidiary Account 333 Researches, tests and technical consultations
Subsidiary Account 334 Advertisement, reception and public relations
Subsidiary Account 335 Transportation
Subsidiary Account 336 Rentals of machinery, equipments and transport
Vehicles
Subsidiary Account 337 Water and electricity expenses
Subsidiary Account 338 Telex, telephone, and mail expenses
Subsidiary Account 339 Other services
General account 34 Purchases
Subsidiary Account 341 Purchases for sales / purchases
Subsidiary Account 342 Purchases for sales / value of inventory going out
General account 35 Current expenses
Subsidiary Account 351 Taxes and products' fees
Subsidiary Account 352 Depreciation
Subsidiary Account 353 Rents
Subsidiary Account 354 Calculated rents
Subsidiary Account 355 Internal interest
Subsidiary Account 356 External interest
Subsidiary Account 357 calculated interest
Subsidiary Account 358 Difference of evaluating the change in completed goods
Subsidiary Account 359 Difference of evaluating the change in Inventory
General account 36 Current specialized expenses
Subsidiary Account 361 Donations
Subsidiary Account 362 Aids to others
Subsidiary Account 363 Compensations and fines to others
Subsidiary Account 364 Capital loss
Subsidiary Account 365 Previous years' expenses
Subsidiary Account 366 Bad debts
Subsidiary Account 367 Provisions
Subsidiary Account 368 Real estate taxes
Subsidiary Account 369 Income tax
Main Account 4 Revenues
General account 41 Revenues from operations
Subsidiary Account 411 Net sales of completed products
Subsidiary Account 412 Changes in completed products inventory / at cost
Subsidiary Account 413 Difference in evaluating the change in completed stock
Inventory
Subsidiary Account 414 Changes in uncompleted products inventory / at cost
General account 42 Completed works at cost
General account 43 Revenues for works done to others
General account 44 Revenues from sold services
General account 45 Revenue from products for sale
Subsidiary Account 451 Net sales of products for sale
Subsidiary Account 452 Changes in inventory for products for sale
Subsidiary Account 453 Difference of evaluating the changes in products for
Sale
General account 46 Subsidies
Subsidiary Account 461 Production subsidies
Subsidiary Account 462 Export subsidies
General account 47 Revenues
Subsidiary Account 471 Revenue securities
Subsidiary Account 472 Credits interests
Subsidiary Account 473 Credit rents
Subsidiary Account 474 Capital gains
Subsidiary Account 475 Revenue from previous years
Subsidiary Account 476 Compensations and fines on others
Subsidiary Account 477 Other revenues
General account 48 Profits from building, housing and lands reclamation projects
Subsidiary Account 481 Profit from building projects
Subsidiary Account 482 Profits from housing projects
Subsidiary Account 483 Profits from lands reclamation projects
General account 49 Revenue from surplus available
Subsidiary Account 491 Depreciation of subsidiaries
Subsidiary Account 492 Reserves of subsidiaries
Subsidiary Account 493 Profit of subsidiaries
Waleed Tibi
Certified Accountant license 2446
Active member in Association of Syrian Certified Accountant Association 16089
Mobil: 00963-944-704454
Post Box: 6056 - Damascus - Syria
waleedtibi@gmail.com
Main Account 1 Assets
General account 11 Fixed Assets
Subsidiary Account 111 Lands
Subsidiary Account 112 Buildings, structures, utilities and roads
Subsidiary Account 113 Machinery and equipments
Subsidiary Account 114 Transport and transition means
Subsidiary Account 115 Tools and molds
Subsidiary Account 116 Furniture and office equipment
Subsidiary Account 118 Deferred Expenses
Subsidiary Account 119 Fixed Assets
General account 12 Projects under construction
Subsidiary Account 121 Lands
Subsidiary Account 122 Buildings, structures, utilities and roads
Subsidiary Account 123 Machinery and equipments
Subsidiary Account 124 Transport and transition means
Subsidiary Account 125 Tools and molds
Subsidiary Account 126 Furniture and office equipment
Subsidiary Account 128 Deferred Expenses
Subsidiary Account 129 Advances and credits to buy fixed assets
General account 13 Stock
Subsidiary Account 131 General goods and assets
Subsidiary Account 132 Uncompleted products
Subsidiary Account 133 Completed products
Subsidiary Account 134 Consignment goods
Subsidiary Account 135 Goods for sale
Subsidiary Account 136 Credits to purchase commodities and materials
Subsidiary Account 137 Movements of completed products and goods for sale
General account 14 Long term loans
Subsidiary Account 141 Internal long term loans
Subsidiary Account 142 External long term loans
General account 15 Financial employments
Subsidiary Account 151 Financial employments in government bonds
Subsidiary Account 152 Financial employments in internal securities
Subsidiary Account 153 Financial employments in external securities
General account 16 Debtors
Subsidiary Account 161 Customers
Subsidiary Account 162 Notes receivable
Subsidiary Account 163 Deposits and advances
Subsidiary Account 164 Notes receivable in transit for collection
General account 17 Other debit accounts
Subsidiary Account 171 Different debtors
Subsidiary Account 172 Other debit accounts
Subsidiary Account 173 Accrued deferred current and specialized income
Subsidiary Account 174 Prepaid current and specialized expenses
Subsidiary Account 175 Accounts of public institution
Subsidiary Account 176 Establishment accounts
Subsidiary Account 177 Current accounts of subsidiaries
Subsidiary Account 178 Plan accounts
General account 18 Ready cash
Subsidiary Account 181 Cash
Subsidiary Account 182 Banks / current account
Subsidiary Account 183 Banks / deposits
Main Account 2 Liabilities
General account 21 Capital
Subsidiary Account 211 Paid capital
Subsidiary Account 212 Unpaid capital
Subsidiary Account 213 Establishment's investments for executing the plan
General account 22 Reserves
Subsidiary Account 221 Legal reserve
Subsidiary Account 222 Reserves to be invested in government bonds
Subsidiary Account 223 Reserves for financing the investments and expansions
Subsidiary Account 224 Optional Reserve
Subsidiary Account 225 Reserve against fixed assets price raise
Subsidiary Account 226 Other reserves
Subsidiary Account 227 Profit carried forward
General account 23 Depreciation
Subsidiary Account 231 Planting depreciation
Subsidiary Account 232 Buildings depreciation
Subsidiary Account 233 Machinery depreciation
General account 24 Provisions
Subsidiary Account 241 Tax provision
Subsidiary Account 242 Provision for doubtful debts
General account 25 Long term loans
Subsidiary Account 251 Internal loans
Subsidiary Account 252 External loans
General account 26 Creditors
Subsidiary Account 261 Suppliers
Subsidiary Account 262 Note payable
Subsidiary Account 263 Other creditors
Subsidiary Account 264 Dividend payable
General account 27 Other Credit accounts
Subsidiary Account 271 Accounts of completed products and commodities
Subsidiary Account 272 Other creditors
Subsidiary Account 273 Other credit accounts
Subsidiary Account 274 Accrued current and specialized expenses
Subsidiary Account 275 Deferred income
Subsidiary Account 276 Accounts of public institution
Subsidiary Account 277 Current accounts of public institution and central
management
Subsidiary Account 278 Plan accounts
General account 28 result of the period
Subsidiary Account 281 Accounts of current transactions
Main Account 3 Expenses
General account 31 wages
Subsidiary Account 311 wages paid in cash
Subsidiary Account 312 Other benefits
Subsidiary Account 313 Establishment participation in social security
General account 32 Commodity Input
Subsidiary Account 321 Raw materials
Subsidiary Account 322 Subsidiary raw materials
Subsidiary Account 323 Oil and petrol for machinery
Subsidiary Account 324 Packing materials
Subsidiary Account 325 Spare parts and small tools
Subsidiary Account 326 Disposals
Subsidiary Account 327 Stationary, books and publications
Subsidiary Account 328 Reconciliation of used materials and commodities
Subsidiary Account 329 Other commodity input
General account 33 Services and imported services
Subsidiary Account 331 Maintenance
Subsidiary Account 332 Operating expenses paid to others
Subsidiary Account 333 Researches, tests and technical consultations
Subsidiary Account 334 Advertisement, reception and public relations
Subsidiary Account 335 Transportation
Subsidiary Account 336 Rentals of machinery, equipments and transport
Vehicles
Subsidiary Account 337 Water and electricity expenses
Subsidiary Account 338 Telex, telephone, and mail expenses
Subsidiary Account 339 Other services
General account 34 Purchases
Subsidiary Account 341 Purchases for sales / purchases
Subsidiary Account 342 Purchases for sales / value of inventory going out
General account 35 Current expenses
Subsidiary Account 351 Taxes and products' fees
Subsidiary Account 352 Depreciation
Subsidiary Account 353 Rents
Subsidiary Account 354 Calculated rents
Subsidiary Account 355 Internal interest
Subsidiary Account 356 External interest
Subsidiary Account 357 calculated interest
Subsidiary Account 358 Difference of evaluating the change in completed goods
Subsidiary Account 359 Difference of evaluating the change in Inventory
General account 36 Current specialized expenses
Subsidiary Account 361 Donations
Subsidiary Account 362 Aids to others
Subsidiary Account 363 Compensations and fines to others
Subsidiary Account 364 Capital loss
Subsidiary Account 365 Previous years' expenses
Subsidiary Account 366 Bad debts
Subsidiary Account 367 Provisions
Subsidiary Account 368 Real estate taxes
Subsidiary Account 369 Income tax
Main Account 4 Revenues
General account 41 Revenues from operations
Subsidiary Account 411 Net sales of completed products
Subsidiary Account 412 Changes in completed products inventory / at cost
Subsidiary Account 413 Difference in evaluating the change in completed stock
Inventory
Subsidiary Account 414 Changes in uncompleted products inventory / at cost
General account 42 Completed works at cost
General account 43 Revenues for works done to others
General account 44 Revenues from sold services
General account 45 Revenue from products for sale
Subsidiary Account 451 Net sales of products for sale
Subsidiary Account 452 Changes in inventory for products for sale
Subsidiary Account 453 Difference of evaluating the changes in products for
Sale
General account 46 Subsidies
Subsidiary Account 461 Production subsidies
Subsidiary Account 462 Export subsidies
General account 47 Revenues
Subsidiary Account 471 Revenue securities
Subsidiary Account 472 Credits interests
Subsidiary Account 473 Credit rents
Subsidiary Account 474 Capital gains
Subsidiary Account 475 Revenue from previous years
Subsidiary Account 476 Compensations and fines on others
Subsidiary Account 477 Other revenues
General account 48 Profits from building, housing and lands reclamation projects
Subsidiary Account 481 Profit from building projects
Subsidiary Account 482 Profits from housing projects
Subsidiary Account 483 Profits from lands reclamation projects
General account 49 Revenue from surplus available
Subsidiary Account 491 Depreciation of subsidiaries
Subsidiary Account 492 Reserves of subsidiaries
Subsidiary Account 493 Profit of subsidiaries
Waleed Tibi
Certified Accountant license 2446
Active member in Association of Syrian Certified Accountant Association 16089
Mobil: 00963-944-704454
Post Box: 6056 - Damascus - Syria
waleedtibi@gmail.com
posted by Waleed Tibi at 11:13 AM
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