What accounts should be set up in the accounting books of an organization

Account Code Account Name Account Code Account Name

101 Cash 5040202 Printing Fee

102 Bank Deposit 5040203 Consulting Fee

10201 Basic Account Deposit 504020301 Office Equipment Maintenance Fee

10202 Migrant Workers' Warranty Special Account Deposit 504020305 Transportation fee

10203 Purchasing special account deposit 5040204 Handling fee

10204 Tax special account deposit development zone 5040205 Water fee

10205 Tax special account deposit 5040206 Electricity fee

10206 Infrastructure special account deposit 5040207 Postage and telegraphic fee

10207 Hocheng Community Revenue Account 504020701 Telephone Communication Fee

10208 Deposit for Comprehensive Agricultural Development 504020702 Network Communication Fee

10209 Cereal and Oil Reserve Account 504020703 Postage Fee

10210 Remaining Users 5040208 Heating Fee

105 Bills Receivable 504020801 Employee Heating Allowance

106 Accounts Receivable 504020802 Unit Heating Fuel Costs

108 Prepayments 504020803 Stove Purchase Costs

110 Other Accounts Receivable 504020804 Heating Costs for Retirees

11001 Personal Receivables 504020805 Heating expenses for retirees

11002 Receivables from units 504020806 Temporary salaries for boiler personnel

11003 Other receivables 5040209 Property management expenses

115 Materials 5040210 Transportation expenses

116 Finished goods 504021001 Maintenance of vehicle materials

117 Foreign Investment 504021002 Rental of Vehicles

120 Fixed Assets 504021003 Fuel Costs for Vehicles

12001 Houses and Buildings 504021004 Vehicle Crossing or Bridge Fees

12002 General Equipment 504021005 Insurance Fees/Operation Fees/Annual Inspection Fees

12003 Specialized Equipment 504021006 Driving Safety Incentive Fee

12004 Artifacts and Displays 504021007 Parking Fee/Car Wash Fee

12005 Books 5040211 Travel Expenses

12006 Other Fixed Assets 5040212 Expatriation Fee

124 Intangible Assets 5040213 Maintenance Costs

127 Fiscal refundable 504021301 Maintenance of office equipment

201 Borrowings 504021302 Maintenance of specialized equipment

202 Notes payable 504021303 Maintenance of public houses or buildings

203 Accounts payable 504021304 Other

204 Accounts Receivable in Advance 5040215 Rental Fees

207 Other Payables 5040216 Conference Fees

20701 Individuals Payable 5040218 Training Fees

20702 Units Payable 5040220 Hospitality

20703 Others Payable 5040222 Specialized Materials

< p>208 Payable to budget 504022201 Specialized drugs

209 Payable to financial account 504022202 Specialized materials

210 Taxes payable 504022203 Specialized clothing and labor insurance

211 Payable to salaries 5040224 Labor costs

21101 Active staff 5040225 Commissioned operating expenses

21102 Retirees 5040226 Trade union expenses

21103 Retirees 5040230 Welfare expenses

212 Local allowances and subsidies payable 5040299 Other goods and services expenditures

21201 Active staff 504029901 Advertising and promotion expenses

21202 Retirees 504029902 Indemnities/proceedings/fines

21203 Retirees 504029903 Retirement special needs/activities

213 Other personal income payable 504029904 Membership dues

21301 Active staff 504029905 Specialized operating expenses

21302 Retirees 504029906 Expenditures for Training Courses

21303 Retirees 504029907 Other

301 Career Funds 50403 Expenditures for Benefits to Individuals and Families

30101 General Funds 5040301 Retirement Benefits

30102 Investment Funds 504030101 Retirement Pension

302 Fixed Fund 504030104 Nursing Care

303 Earmarked Fund 5040302 Retirement Payment

30301 Employee Welfare Fund 504030201 Pension

30302 Medical Fund 504030204 Nursing Care

30303 Repair and Purchase Fund 504030205 Transportation Expenses

30304 Housing Fund 5040303 Retirement Retirement Expenses

306 Utility Balance 5040304 Pensions

307 Operating Balance 5040305 Living Allowance

308 Balance Distribution 5040306 Relief Expenses

30801 Income Tax Payable 5040307 Medical Expenses

30802 Withdrawal of Earmarked Funds 5040312 Scholarships

30803 Withdrawal of Utility Funds 504031201 Scholarships

401 Income from Financial Aid 504031202 Scholarships

403 Income from Subsidies from Higher Education 504031203 Student Loan Subsidy

404 Earmarked Funds 504031204 Others

40401 Project Income 5040316 Incentive Payment

40402 Procurement Income 5040318 Production Subsidy

405 Business Income 5040320 Housing Provident Fund

409 Operating Income 5040321 Rental Subsidy

412 Subsidiary Unit Contribution 5040322 Housing Subsidy

413 Other Income 5040399 Other Expenses for Individuals and Households and Compensatory Expenses

501 Appropriated Funds 504039901 Infant and Toddler Allowance

502 Appropriated Funds 504039902 Employee Home Visit Travel Expenses

503 Earmarked Expenditures 504039903 Others

50301 Project Expenditures 50404 Capital Expenditures

50302 Procurement Expenditures 5040401 Purchase of Buildings

504 Business Expenditures 5040402 Purchase of Office Equipment

50401 Salary and Welfare Expenditures 5040403 Purchase of specialized equipment

5040101 Basic salary 5040404 Purchase of transportation

5040102 Allowance 5040405 Infrastructure construction

5040103 Bonus 5040406 Major repairs

504010301 Year-end bonus 5040407 Purchase and construction of information network

504010302 Others 5040408 Material reserve

5040105 Social insurance contributions 5040412 Other capital expenditures

504010501 Old-age insurance premiums 50405 Other capital expenditures

504010502 Basic medical insurance premiums 5040501 Purchase of buildings

504010503 Health insurance premiums for civil servants 5040502 Purchase of office equipment

504010504 Unemployment insurance premiums 5040503 Purchase of special-purpose equipment

504010505 Workmen's compensation premiums 5040504 Purchase of transportation tools

504010506 Maternity Insurance Premium 5040505 Infrastructure Construction

5040108 Catering Subsidies 5040506 Major Repairs

5040109 Other Salary and Welfare Expenditures 5040507 Purchase and Construction of Information Network

504010901 Salary of Temporary Workers Employed 5040508 Material Reserve

504010902 Overtime Wages 5040512 Other Capital Expenditures

504010903 Others 505 Operating Expenditures

50402 Expenditures for Goods and Services 509 Costs

5040201 Office Expenses 512 Sales Taxes

504020101 Newspaper and Magazine Fees 516 Expenses paid to higher levels

504020102 Office supplies and equipment 517 Subsidies to affiliated units

504020103 Photocopying and typing materials 520 Carry-over to self-financed capital construction