Chart of Accounts

1100 Pank — arvelduskonto (Bank — operating) Asset 992,00 1110 Pank — hoiukonto (Bank — savings) Asset — 1200 Ostjatega arveldused (Accounts Receivable) Asset 1860,00 1300 Varud (Inventory) Asset — 1400 Käibemaks (VAT) Receivable Asset 96,00 1500 Ettemakstud kulud (Prepayments) Asset — 1700 Materiaalne põhivara — soetusmaksumus (Property, Plant & Equipment — at cost) Asset — 1710 Materiaalne põhivara — akumuleeritud kulum (Property, Plant & Equipment — accumulated depreciation) Asset — 2100 Hankijatega arveldused (Accounts Payable) Liability 400,00 2200 Käibemaks (VAT) Payable Liability 648,00 2300 Kinnipeetud tulumaks (Withheld Income Tax Payable — TSD) Liability — 2310 Sotsiaalmaks (Social Tax Payable) Liability — 2320 Töötuskindlustusmakse (Unemployment Insurance Payable) Liability — 2330 Kohustuslik kogumispension — II sammas (Mandatory Funded Pension — Pillar II Payable) Liability — 2400 Palgakohustused (Wages Payable) Liability — 2500 Ettevõtte tulumaks — jaotatud kasum (Corporate Income Tax Payable — Distributed Profit) Liability — 2700 Pangalaen (Bank Loan) Liability — 3100 Osa-/aktsiakapital (Share Capital) Equity — 3200 Jaotamata kasum (eelmised perioodid) (Retained Earnings) Equity — 3300 Aruandeaasta kasum/kahjum (Current Year Earnings) Equity — 4100 Müügitulu — teenused (Sales — Services) Income STD 2300,00 4200 Müügitulu — kaubad (Sales — Goods) Income STD — 4300 Muud äritulud (Other Operating Income) Other Income STD — 4400 Eksport ja ühendusesisene käive (Export & Intra-Community Supply) Income ZERO_EXPORT — 4900 Intressitulu (Interest Income) Other Income NTR — 5100 Müüdud kaupade kulu (Cost of Goods Sold) Cost Of Sales INPUT_STD — 6100 Palgakulu (Wages & Salaries) Expense NTR — 6110 Sotsiaalmaksu kulu (Social Tax Expense) Expense NTR — 6120 Töötuskindlustusmakse kulu — tööandja (Unemployment Insurance Expense — Employer) Expense NTR — 6200 Üür (Rent) Expense INPUT_STD — 6300 Kommunaalkulud (Utilities) Expense INPUT_STD — 6400 Side- ja internetikulud (Telephone & Internet) Expense INPUT_STD 400,00 6500 Sõidukikulud (Motor Vehicle) Expense INPUT_STD — 6600 Pangakulud (Bank Fees) Expense INPUT_EXEMPT — 6700 Kulum (Depreciation) Expense NTR — 6800 Erisoodustused (Fringe Benefits — TSD Lisa 4) Expense NTR — 6900 Ettevõtte tulumaks — jaotatud kasum (Corporate Income Tax Expense — Distributed Profit) Other Expense NTR —