INSERT INTO `_ref_control_acct_setup` (`ID`, `groupDisplay`, `code`, `name`, `shortName`, `description`, `orderNo`, `defaultAcctCode`, `createdBy`, `is_delete`) VALUES
(79, 2, '', 'freightchargesCollected', '', 'freightchargesCollected', 100, '713000000', 1, 0),
(80, 1, '', 'retainedEarnings', '', 'Retained Earnings', 1, '120000000', 1, 0),
(81, 1, '', 'profitlostYear', '', 'Profit/Loss Year', 10, '130000000', 1, 0),
(82, 1, '', 'exchangeVariances', '', 'Gain/(Loss) On Exchange', 20, '870000000', 1, 0),
(83, 1, '', 'bankchargesAccount', '', 'Bank Charges Account', 30, '830000000', 1, 0),
(84, 2, '', 'rcvacct', '', 'Receivable Account', 40, '210000000', 1, 0),
(85, 2, '', 'saleacct', '', 'Sales Account', 50, '400000000',1, 0),
(86, 2, '', 'saledisacct', '', 'Sales Discount Account', 60, '810060000', 1, 0),
(87, 2, '', 'promptpaydisacct', '', 'Prompt Payment Discount Account', 70, '810060010', 1, 0),
(88, 2, '', 'commissionexp', '', 'Commission Expense', 80, '580000000',1, 0),
(89, 2, '', 'commissionpay', '', 'Commission Payable', 90, '340040000', 1, 0),
(90, 3, '', 'freightcharges', '', 'Freight Charges', 135, '810013000', 1, 0),
(91, 3, '', 'exchangediff', '', 'Exchange Difference', 110, '870010000', 1, 0),
(92, 3, '', 'payAcct', '', 'Payable Account', 120, '300000000', 1, 0),
(93, 3, '', 'payDisc', '', 'Payable Discount', 130, '710011000', 1, 0),
(94, 4, '', 'invAcct', '', 'Inventory Account', 140, '230000000',1, 0),
(95, 4, '', 'cogs', '', 'C.O.G.S Account', 150, '500000000', 1, 0),
(96, 4, '', 'invAdjAcct', '', 'Inventory Adjustment Account', 160, '570000000', 1, 0),
(97, 5, '', 'gstInputTax', '', 'GST-Input Tax', 170, '260010000', 1, 0),
(98, 5, '', 'gstOutTax', '', 'GST-Output Tax', 180, '330010000', 1, 0),
(99, 5, '', 'susgstInTax', '', 'Suspense-GST Input Tax', 190, '260020000', 1, 0),
(100, 5, '', 'susgstOuTax', '', 'Suspense-GST Output Tax', 200, '330020000', 1, 0),
(101, 5, '', 'gstnoclaim', '', 'GST Not Claimable', 210, '810040000', 1, 0),
(102, 5, '', 'imdutypay', '', 'Import Duty Payable', 220, '330030000', 1, 0),
(103, 5, '', 'saletaxpay', '', 'Sale Tax Payable', 230, '330040000', 1, 0),
(104, 5, '', 'servtaxpay', '', 'Service Tax Payable', 240, '330050000', 1, 0),
(105, 6, '', 'zakat', '', 'Zakat Expenses', 250, '810070000', 1, 0),
(106, 4, '', 'uninvoiceAP', '', 'Un-invoice AP', 165, '310000000', 1, 0),
(107, 1, '', 'bank', '', 'Banking Account', 35, '220010000', 1, 0),
(112, 6, '', 'wakafAcrual', '', 'Wakaf Accrual', 280, '340050000', 1, 0),
(114, 6, '', 'zakatPayable', '', 'zakat payable', 260, '340060000', 1, 0),
(115, 6, '', 'wakafExpense', '', 'wakaf Expenses', 270, '810080000', 1, 0);


insert into `_ref_industry` (ID,name, createdBy) 
values (1,'Manufacturing',1),(2,'Retail',1),(3,'Services',1),(4,'Others',1);

insert into _ref_business_type (ID,industryID, name, createdBy)
values 
(1,1,'Manufacturing',1),
(2,2,'Audio Visual',1),
(3,2,'Bakery',1),
(4,2,'Cafe',1),
(5,2,'Car Dealer',1),
(6,2,'Furniture Dealer',1),
(7,2,'Gift Shop',1),
(8,2,'Hardware Store',1),
(9,2,'Restaurant',1),
(10,2,'Video Store',1),
(11,3,'Accounting Firm',1),
(12,3,'Advertising Agency',1),
(13,3,'Architect',1),
(14,3,'Banquet Facilty',1),
(15,3,'Beauty Salon',1),
(16,3,'Cleaning Services',1),
(17,3,'Construction Company',1),
(18,3,'Education Institution',1),
(19,3,'Financial Services',1),
(20,3,'Insurance Agency',1),
(21,3,'Legal Firm',1),
(22,3,'Non-profit Organization',1),
(23,3,'Travel Agency',1),
(24,4,'Partnership',1),
(25,4,'sole Proprietorship',1),
(26,4,'Wholesale Business',1);

insert into _ref_acct_type (ID, acctTypeName, acctClass, createdBy) values
(1,'Assets',0,1),
(2,'Liability',0,1),
(3,'Income',1,1),
(4,'Expences',1,1),
(5,'Equity',1,1);

INSERT INTO `_ref_acct_group` (`ID`, `acctTypeID`, `acctGroupName`, `acctCode`, `orderNo`, `parentID`, `title`, `status`, `createdBy`) VALUES
(1, 5, 'CapitalRetainedEarnings', '', 40, 40, 1, 0, 1),
(2, 1, 'FixedAssets', '', 10, 42, 1, 0, 1),
(3, 1, 'CurrentAssets', '', 30, 39, 1, 0, 1),
(4, 2, 'CurrentLiabilities', '', 40, 39, 1, 1, 1),
(5, 2, 'OtherLiabilites', '', 70, 40, 1, 1, 1),
(6, 2, 'LongTermLiabilities', '', 50, 40, 1, 1, 1),
(7, 3, 'revenue', '', 110, 33, 1, 1, 1),
(8, 4, 'COGS', '', 120, 33, 1, 0, 1),
(9, 3, 'othersincome', '', 200, 35, 1, 1, 1),
(10, 4, 'operatingexpenses', '', 220, 35, 1, 0, 1),
(12, 4, 'taxation', '', 400, 38, 1, 0, 1),
(31, 1, 'OthersAssets', '', 20, 42, 1, 0, 1),
(32, 4, 'othercomprehensiveincome', '', 500, 38, 1, 0, 1),
(33, 3, 'grossprofit', '', 100, 34, 0, 1, 1),
(34, 3, 'operatingprofit', '', 10, 37, 0, 0, 1),
(35, 3, 'operatingincome', '', 0, 34, 1, 0, 1),
(36, 4, 'financeincome', '', 20, 37, 1, 1, 1),
(37, 4, 'profitNlossb4tax', '', 30, 38, 0, 0, 1),
(38, 4, 'currentyear', '', 10, 0, 0, 0, 1),
(39, 1, 'NetCurrent', '', 30, 42, 0, 0, 1),
(40, 2, 'LiabilitiesNCapital', '', 50, 0, 0, 1, 0),
(42, 1, 'AssetNLiability', '', 30, 0, 0, 0, 0),
(43, 4, 'financeIncomeCost', '', 20, 37, 0, 0, 1 ),
(44, 4, 'financeCost','', 30, 43, 1, 0, 1 );

;

#manufacturing as at 20141104
INSERT INTO `_ref_chart_of_acct` (`ID`, `businessTypeID`, `parentID`, `acctCode`, `acctName`, `acctGroupID`, `createdBy`) VALUES
(	100	,1,	0	,'100000000','Owner\'s/Shareholder\'s capital',	1	,1),
(	101	,1,	0	,'120000000','Retained Earnings-Prior Year',	1	,1),
(	102	,1,	0	,'130000000','Current Year Earnings',	1	,1),
(	103	,1,	0	,'200000000','Fixed Assets',	2	,1),
(	104	,1,	103	,'200010000','Manufacturing Plant',	2	,1),
(	105	,1,	104	,'200010010','Manufacturing Plant at Cost',	2	,1),
(	106	,1,	104	,'200010020','Manufacturing Plant Accum Dep\'n',	2	,1),
(	107	,1,	103	,'200020000','Manufacturing Equipment',	2	,1),
(	108	,1,	107	,'200020010','Manufacturing Equipment at Cost',	2	,1),
(	109	,1,	107	,'200020020','Manufacturing Equipment Accum Dep\'n',	2	,1),
(	110	,1,	103	,'200030000','Furniture & Fixtures',	2	,1),
(	111	,1,	110	,'200030010','Furn & Fixtures at Cost',	2	,1),
(	112	,1,	110	,'200030020','Furn & Fixtures Accum Dep\'n',	2	,1),
(	113	,1,	103	,'200040000','Office Equipment',	2	,1),
(	114	,1,	113	,'200040010','Office Equipment at Cost',	2	,1),
(	115	,1,	113	,'200040020','Office Equipment Accum Dep\'n',	2	,1),
(	116	,1,	103	,'200050000','Motor Vehicles',	2	,1),
(	117	,1,	116	,'200050010','Motor Vehicles at Cost',	2	,1),
(	118	,1,	116	,'200050020','Motor Vehicles Accum Dep\'n',	2	,1),
(	119	,1,	0	,'210000000','Trade Receivable',	3	,1),
(	120	,1,	0	,'211000000','Goods No Bill/(Bill No Goods)',	3	,1),
(	121	,1,	0	,'220000000','Cash and Bank Balances',	3	,1),
(	122	,1,	121	,'220010000','Bank',	3	,1),
(	123	,1,	121	,'220020000','Cash in Hand',	3	,1),
(	124	,1,	121	,'220030000','Petty Cash',	3	,1),
(	125	,1,	0	,'230000000','Inventories',	3	,1),
(	126	,1,	125	,'230010000','Stock of Work in Progress',	3	,1),
(	127	,1,	0	,'240000000','Other Receivables',	3	,1),
(	128	,1,	0	,'250000000','Prepayments and Deposits',	3	,1),
(	129	,1,	128	,'250010000','Prepayments',	3	,1),
(	130	,1,	128	,'250020000','Deposits Paid',	3	,1),
(	131	,1,	0	,'260000000','Tax Claimable',	3	,1),
(	132	,1,	131	,'260010000','GST Input Tax',	3	,1),
(	133	,1,	131	,'260011000','Provision for GST Non-Claimable',	3	,1),
(	134	,1,	131	,'260020000','Suspense GST - Input Tax',	3	,1),
(	135	,1,	0	,'300000000','Trade Payable',	4	,1),
(	136	,1,	0	,'310000000','Invoice/(Goods) not receive',	4	,1),
(	137	,1,	0	,'320000000','Other Payables',	4	,1),
(	138	,1,	0	,'330000000','Tax Payable',	4	,1),
(	139	,1,	138	,'330010000','GST Output Tax',	4	,1),
(	140	,1,	138	,'330020000','Suspense GST - Output Tax',	4	,1),
(	141	,1,	138	,'330030000','Import Duty Payable',	4	,1),
(	142	,1,	138	,'330040000','Sales Tax Payable',	4	,1),
(	143	,1,	138	,'330050000','Service Tax Payable',	4	,1),
(	144	,1,	0	,'340000000','Accruals',	4	,1),
(	145	,1,	144	,'340010000','Accrued Payroll',	4	,1),
(	146	,1,	144	,'340020000','Payroll Deductions Payable',	4	,1),
(	147	,1,	144	,'340030000','PAYE Tax Payable',	4	,1),
(	148	,1,	144	,'340040000','Commission Payable',	4	,1),
(	149	,1,	144	,'340050000','Accrual Waqaf',	4	,1),
(	150	,1,	144	,'340060000','Zakat Payable',	4	,1),
(	151	,1,	0	,'350000000','Client Deposits',	4	,1),
(	152	,1,	0	,'360000000','Deffered Tax Liabilities',	5	,1),
(	153	,1,	0	,'370000000','Borrowing',	6	,1),
(	154	,1,	153	,'370010000','Bank Loan',	6	,1),
(	155	,1,	153	,'370080000','Other Long-Term Liabilities',	6	,1),
(	156	,1,	0	,'400000000','Sales',	7	,1),
(	157	,1,	156	,'400010000','Sales Product #1',	7	,1),
(	158	,1,	156	,'400020000','Sales Product #2',	7	,1),
(	159	,1,	156	,'400030000','Sales Product #3',	7	,1),
(	160	,1,	0	,'410000000','Wholesale',	7	,1),
(	161	,1,	0	,'420000000','Consignment',	7	,1),
(	162	,1,	0	,'430000000','Miscellaneous Income',	7	,1),
(	163	,1,	0	,'500000000','Cost of Goods Sold',	8	,1),
(	164	,1,	0	,'510000000','Purchases Price Variance',	8	,1),
(	165	,1,	0	,'520000000','Purchases',	8	,1),
(	166	,1,	165	,'520010000','Purchases #1',	8	,1),
(	167	,1,	0	,'530000000','Wholesale Cost of Sales',	8	,1),
(	168	,1,	0	,'540000000','Consignment Cost of Sales',	8	,1),
(	169	,1,	0	,'550000000','Materials & Supplies',	8	,1),
(	170	,1,	0	,'560000000','Freight',	8	,1),
(	171	,1,	0	,'570000000','Inventory Adjustment Account',	8	,1),
(	172	,1,	0	,'580000000','Commission Expenses',	8	,1),
(	173	,1,	0	,'710000000','Other Operating Income',	9	,1),
(	174	,1,	173	,'710011000','Discount Received',	9	,1),
(	175	,1,	173	,'710012000','Late Fees Collected',	9	,1),
(	176	,1,	173	,'710013000','Freight Collected',	9	,1),
(	177	,1,	0	,'810000000','Administration Expenses',	10	,1),
(	178	,1,	177	,'810011000','Legal & Accounting',	10	,1),
(	179	,1,	177	,'810012000','Commissions',	10	,1),
(	180	,1,	177	,'810013000','Freight',	10	,1),
(	181	,1,	177	,'810014000','Insurance',	10	,1),
(	182	,1,	177	,'810015000','Late Payment Charges',	10	,1),
(	183	,1,	177	,'810016000','Rent',	10	,1),
(	184	,1,	183	,'810016010','Machinery & Equipment',	10	,1),
(	185	,1,	183	,'810016050','Other Business Property',	10	,1),
(	186	,1,	177	,'810017000','Advertising',	10	,1),
(	187	,1,	177	,'810018000','Office Supplies',	10	,1),
(	188	,1,	177	,'810020000','Maintenance & Repairs',	10	,1),
(	189	,1,	177	,'810021000','Shrinkage/Spoilage',	10	,1),
(	190	,1,	177	,'810022000','Telephone',	10	,1),
(	191	,1,	194	,'810023010','Electricity',	10	,1),
(	192	,1,	194	,'810023020','Gas',	10	,1),
(	193	,1,	194	,'810023030','Water',	10	,1),
(	194	,1,	177	,'810023000','Electricity & water',	10	,1),
(	195	,1,	177	,'810024000','Travel, Meals & Entertainment',	10	,1),
(	196	,1,	195	,'810024010','Travel',	10	,1),
(	197	,1,	195	,'810024020','Meals & Entertainment',	10	,1),
(	198	,1,	177	,'810025000','Depreciation Expense',	10	,1),
(	199	,1,	177	,'810040000','GST- Non Claimable',	10	,1),
(	200	,1,	177	,'810050000','Bad Debt Expense',	10	,1),
(	201	,1,	177	,'810060000','Discounts Given',	10	,1),
(	202	,1,	201	,'810060010','Prompt Payment Discount',	10	,1),
(	203	,1,	177	,'810070000','Zakat Expense',	10	,1),
(	204	,1,	177	,'810080000','Waqaf Expense',	10	,1),
(	205	,1,	177	,'820000000','Employment Expenses',	10	,1),
(	206	,1,	205	,'820010000','Staff Amenities',	10	,1),
(	207	,1,	205	,'820020000','Wages & Salaries',	10	,1),
(	208	,1,	205	,'820030000','Workers\' Compensation',	10	,1),
(	209	,1,	205	,'820040000','Other Employment Expenses',	10	,1),
(	210	,1,	0	,'900000000','Finance Income',	36	,1),
(	211	,1,	210	,'900010000','Interest Income',	36	,1),
(	212	,1,	0	,'850000000','Finance cost',	44	,1),
(	213	,1,	212	,'850010000','Bank Charges',	44	,1),
(	214	,1,	212	,'850020000','Interest on loan',	44	,1),
(	215	,1,	0	,'860000000','Income Tax Expense',	12	,1),
(	216	,1,	0	,'870000000','Other Comprehensive  Income',	32	,1),
(	217	,1,	216	,'870010000','Gain/(loss) on exchange',	32	,1);


#audio visual 
INSERT INTO `_ref_chart_of_acct` (`ID`, `businessTypeID`, `parentID`, `acctCode`, `acctName`, `acctGroupID`, `createdBy`) VALUES
(	250	,2,	0	,'110000000','Share Capital',	1	,1),
(	251	,2,	0	,'120000000','Retained Earnings-Prior Year',	1	,1),
(	252	,2,	0	,'130000000','Current Year Earnings',	1	,1),
(	253	,2,	0	,'200000000','Fixed Assets',	2	,1),
(	254	,2,	253	,'200010000','Buildings & Improvements',	2	,1),
(	255	,2,	254	,'200010010','Bldgs & Imprv at Cost',	2	,1),
(	256	,2,	254	,'200010020','Bldgs & Imprv Accum Dep\'n',	2	,1),
(	257	,2,	253	,'200020000','Production Equipment',	2	,1),
(	258	,2,	257	,'200020010','Production Equipment at Cost',	2	,1),
(	259	,2,	257	,'200020020','Production Equipment Accum Dep\'n',	2	,1),
(	260	,2,	253	,'200030000','Furniture and Fixtures',	2	,1),
(	261	,2,	260	,'200030010','Furniture & Fixtures at Cost',	2	,1),
(	262	,2,	260	,'200030020','Furniture & Fixtures Accum Dep\'n',	2	,1),
(	263	,2,	253	,'200040000','Motor Vehicles',	2	,1),
(	264	,2,	263	,'200040010','Motor Vehicles at Cost',	2	,1),
(	265	,2,	263	,'200040020','Motor Vehicles Accum Dep\'n',	2	,1),
(	266	,2,	253	,'200050000','Leasehold Improvements	 ',	2	,1),
(	267	,2,	266	,'200050010','Improvements at Cost	 ',	2	,1),
(	268	,2,	266	,'200050020','Improvements Amortisation	 ',	2	,1),
(	269	,2,	0	,'210000000','Trade Receivable	 ',	3	,1),
(	270	,2,	0	,'211000000','Goods No Bill/(Bill No Goods)	 ',	3	,1),
(	271	,2,	0	,'220000000','Cash and Bank Balances	 ',	3	,1),
(	272	,2,	271	,'220010000','Bank	 ',	3	,1),
(	273	,2,	271	,'220020000','Cash in Hand	 ',	3	,1),
(	274	,2,	271	,'220030000','Petty Cash	 ',	3	,1),
(	275	,2,	271	,'230000000','Inventories	 ',	3	,1),
(	276	,2,	275	,'230010000','Stock of Work in Progress	 ',	3	,1),
(	277	,2,	0	,'240000000','Other Receivables	 ',	3	,1),
(	278	,2,	0	,'250000000','Prepayments and Deposits	 ',	3	,1),
(	279	,2,	278	,'250010000','Prepayments	 ',	3	,1),
(	280	,2,	279	,'250020000','Deposits Paid	 ',	3	,1),
(	281	,2,	0	,'260000000','Tax Claimable	 ',	3	,1),
(	282	,2,	281	,'260010000','GST Input Tax	 ',	3	,1),
(	283	,2,	281	,'260011000','Provision for GST Non-Claimable	 ',	3	,1),
(	284	,2,	281	,'260020000','Suspense GST - Input Tax	 ',	3	,1),
(	285	,2,	0	,'300000000','Trade Payable	 ',	4	,1),
(	286	,2,	0	,'310000000','Invoice/(Goods) not received	 ',	4	,1),
(	287	,2,	0	,'320000000','Other Payables	 ',	4	,1),
(	288	,2,	0	,'330000000','Tax Payable	 ',	4	,1),
(	289	,2,	288	,'330010000','GST Output Tax	 ',	4	,1),
(	290	,2,	288	,'330020000','Suspense GST - Output Tax	 ',	4	,1),
(	291	,2,	288	,'330030000','Import Duty Payable	 ',	4	,1),
(	292	,2,	288	,'330040000','Sales Tax Payable	 ',	4	,1),
(	293	,2,	288	,'330050000','Service Tax Payable	 ',	4	,1),
(	294	,2,	0	,'340000000','Accruals	 ',	4	,1),
(	295	,2,	294	,'340010000','Accrued Payroll	 ',	4	,1),
(	296	,2,	294	,'340020000','Payroll Deductions Payable	 ',	4	,1),
(	297	,2,	294	,'340030000','PAYE Tax Payable	 ',	4	,1),
(	298	,2,	294	,'340040000','Commission Payable	 ',	4	,1),
(	299	,2,	294	,'340050000','Accrual Waqaf	 ',	4	,1),

(	300	,2,	0	,'350000000','Client Deposits	 ',	4	,1),
(	301	,2,	0	,'360000000','Deffered Tax Liabilities	 ',	5	,1),
(	302	,2,	0	,'370000000','Borrowing	 ',	6	,1),
(	303	,2,	302	,'370010000','Bank Loans	 ',	6	,1),
(	304	,2,	302	,'370080000','Other Long-Term Liabilities	 ',	6	,1),
(	305	,2,	0	,'400000000','Sales 	 ',	7	,1),
(	306	,2,	0	,'410000000','Audio Equip Rental Income	 ',	7	,1),
(	307	,2,	0	,'420000000','Video Equip Rental Income	 ',	7	,1),
(	308	,2,	0	,'430000000','Other Service Fees	 ',	7	,1),
(	309	,2,	0	,'460000000','Miscellaneous Income	 ',	7	,1),
(	310	,2,	0	,'500000000','Cost of Goods Sold	 ',	8	,1),
(	311	,2,	310	,'500010000','Purchases - Audio Equip	 ',	8	,1),
(	312	,2,	310	,'500020000','Purchases - Video Equip	 ',	8	,1),
(	313	,2,	0	,'510000000','Purchase Price Variance	 ',	8	,1),
(	314	,2,	0	,'560000000','Freight	 ',	8	,1),
(	315	,2,	0	,'570000000','Inventory Adjustment Account	 ',	8	,1),
(	316	,2,	0	,'580000000','Commission Expense	 ',	8	,1),
(	317	,2,	0	,'710000000','Other Operating Income	 ',	9	,1),
(	318	,2,	317	,'710011000','Discounts Received	 ',	9	,1),
(	319	,2,	317	,'710012000','Late Fees Collected    ',	9	,1),
(	320	,2,	317	,'710013000','Freight Collected      ',	9	,1),
(	321	,2,	0	,'810000000','Administration Expenses',	10	,1),
(	322	,2,	321	,'810010000','Accounting Fees	 ',	10	,1),
(	323	,2,	321	,'810011000','Legal Fees	 ',	10	,1),
(	324	,2,	321	,'810012000','Postage & Delivery     ',	10	,1),
(	325	,2,	321	,'810013000','Office Supplies	 ',	10	,1),
(	326	,2,	321	,'810014000','Dues & Subscriptions',	10	,1),
(	327	,2,	321	,'810015000','Telephone	 ',	10	,1),
(	328	,2,	321	,'810016000','Advertising	 ',	10	,1),
(	329	,2,	321	,'810017000','Maintenance & Repairs',	10	,1),
(	330	,2,	321	,'810018000','Freight	 ',	10	,1),
(	331	,2,	321	,'810019000','Late Payment Charges',	10	,1),
(	332	,2,	321	,'810020000','Rent                 ',	10	,1),
(	333	,2,	321	,'810021000','Electricity          ',	10	,1),
(	334	,2,	321	,'810022000','Depreciation Expense ',	10	,1),
(	335	,2,	321	,'810040000','GST- Non Claimable 	',	10	,1),
(	336	,2,	321	,'810050000','Bad Debt Expense	 ',	10	,1),
(	337	,2,	321	,'810060000','Discounts Given	 ',	10	,1),
(	338	,2,	321	,'810060010','Prompt Payment Discount',	10	,1),
(	339	,2,	321	,'810070000','Zakat Expense	 ',	10	,1),
(	340	,2,	321	,'810080000','Waqaf Expense	 ',	10	,1),
(	341	,2,	0	,'820000000','Employment Expenses    ',	10	,1),
(	342	,2,	341	,'820010000','Staff Amenities        ',	10	,1),
(	343	,2,	341	,'820020000','Wages & Salaries       ',	10	,1),
(	344	,2,	341	,'820030000','Workers\' Compensation ',	10	,1),
(	345	,2,	341	,'820040000','Other Employment Expenses',	10	,1),
(	346	,2,	0	,'900000000','Finance Income	 ',	36	,1),
(	347	,2,	346	,'900010000','Interest Income        ',	36	,1),
(	348	,2,	0	,'850000000','Finance cost	 ',	44	,1),
(	349	,2,	348	,'850010000','Bank Charges	 ',	44	,1),
(	350	,2,	348	,'850020000','Interest on loan	 ',	44	,1),
(	351	,2,	0	,'860000000','Income Tax Expense	 ',	12	,1),
(	352	,2,	0	,'870000000','Other Comprehensive Income',	32	,1),
(	353	,2,	352	,'870010000','Gain/(loss) on exchange',	32	,1),
(	354	,2,	294	,'340060000','Zakat Payable',	4	,1);

#bakery
insert into _ref_chart_of_acct (ID,businessTypeID, parentID,acctCode,acctname,acctGroupID,createdBy) values										
(	400	,3,	0	,'110000000','Share Capital ',	1	,1),
(	401	,3,	0	,'120000000','Retained Earnings-Prior Year',	1	,1),
(	402	,3,	0	,'130000000','Current Year Earnings	',	1	,1),
(	403	,3,	0	,'200000000','Fixed Assets	 ',	2	,1),
(	404	,3,	403	,'200010000','Kitchen Equipment  ',	2	,1),
(	405	,3,	404	,'200010010','Kitchen Equip at Cost ',	2	,1),
(	406	,3,	404	,'200010020','Kitchen Equip Accum Depr\'n	 ',	2	,1),
(	407	,3,	403	,'200020000','Store Equipment',	2	,1),
(	408	,3,	407	,'200020010','Store Equipment at Cost ',	2	,1),
(	409	,3,	407	,'200020020','Store Equipment Accum Dep\'n	 ',	2	,1),
(	410	,3,	403	,'200030000','Building	 ',	2	,1),
(	411	,3,	410	,'200030010','Building at Cost	 ',	2	,1),
(	412	,3,	410	,'200030020','Building Accum Dep\'n	 ',	2	,1),
(	413	,3,	403	,'200050000','Leasehold Improvements	 ',	2	,1),
(	414	,3,	413	,'200050010','Improvements at Cost	 ',	2	,1),
(	415	,3,	413	,'200050020','Improvements Amortisation	 ',	2	,1),
(	416	,3,	0	,'210000000','Trade Receivable	 ',	3	,1),
(	417	,3,	0	,'211000000','Goods No Bill/(Bill No Goods)	 ',	3	,1),
(	418	,3,	0	,'220000000','Cash and Bank Balances	 ',	3	,1),
(	419	,3,	418	,'220010000','Bank	 ',	3	,1),
(	420	,3,	418	,'220020000','Cash in Hand	 ',	3	,1),
(	421	,3,	418	,'220030000','Petty Cash	 ',	3	,1),
(	422	,3,	418	,'230000000','Inventories	 ',	3	,1),
(	423	,3,	422	,'230010000','Stock of Work in Progress	 ',	3	,1),
(	424	,3,	422	,'230020000','Ingredients	 ',	3	,1),
(	425	,3,	422	,'230030000','Cake Boxes & Containers	 ',	3	,1),
(	426	,3,	422	,'230040000','Novelty Items	 ',	3	,1),
(	427	,3,	0	,'240000000','Other Receivables	 ',	3	,1),
(	428	,3,	0	,'250000000','Prepayments and Deposits	 ',	3	,1),
(	429	,3,	428	,'250010000','Prepayments	 ',	3	,1),
(	430	,3,	428	,'250020000','Deposits Paid	 ',	3	,1),
(	431	,3,	0	,'260000000','Tax Claimable	 ',	3	,1),
(	432	,3,	431	,'260010000','GST Input Tax	 ',	3	,1),
(	433	,3,	431	,'260011000','Provision for GST Non-Claimable	 ',	3	,1),
(	434	,3,	431	,'260020000','Suspense GST - Input Tax	 ',	3	,1),
(	435	,3,	0	,'300000000','Trade Payable	 ',	4	,1),
(	436	,3,	0	,'310000000','Invoice/(Goods) not received	 ',	4	,1),
(	437	,3,	0	,'320000000','Other Payables	 ',	4	,1),
(	438	,3,	0	,'330000000','Tax Payable	 ',	4	,1),
(	439	,3,	438	,'330010000','GST Output Tax	 ',	4	,1),
(	440	,3,	438	,'330020000','Suspense GST - Output Tax	 ',	4	,1),
(	441	,3,	438	,'330030000','Import Duty Payable	 ',	4	,1),
(	442	,3,	438	,'330040000','Sales Tax Payable	 ',	4	,1),
(	443	,3,	438	,'330050000','Service Tax Payable	 ',	4	,1),
(	444	,3,	0	,'340000000','Accruals	 ',	4	,1),
(	445	,3,	444	,'340010000','Accrued Payroll	 ',	4	,1),
(	446	,3,	444	,'340020000','Payroll Deductions Payable	 ',	4	,1),
(	447	,3,	444	,'340030000','PAYE Tax Payable	 ',	4	,1),
(	448	,3,	444	,'340040000','Commission Payable	 ',	4	,1),
(	449	,3,	444	,'340050000','Accrual Waqaf	 ',	4	,1),
(	450	,3,	0	,'350000000','Client Deposits	 ',	4	,1),
(	451	,3,	0	,'360000000','Deffered Tax Liabilities	 ',	5	,1),
(	452	,3,	0	,'370000000','Borrowing	 ',	6	,1),
(	453	,3,	452	,'370010000','Bank Loans	 ',	6	,1),
(	454	,3,	452	,'370080000','Other Long-Term Liabilities	 ',	6	,1),
(	455	,3,	0	,'400000000','Sales	 ',	7	,1),
(	456	,3,	455	,'400010000','Sales-Baked Items                                          	 ',	7	,1),
(	457	,3,	455	,'400020000','Sales-Novelty Items                                        	 ',	7	,1),
(	458	,3,	0	,'480000000','Miscellaneous Income	 ',	7	,1),
(	459	,3,	0	,'500000000','Cost of Goods Sold	 ',	8	,1),
(	460	,3,	459	,'500010000','Baked Items	 ',	8	,1),
(	461	,3,	460	,'500020000','Novelty Items	 ',	8	,1),
(	462	,3,	0	,'510000000','Purchase Price Variance	 ',	8	,1),
(	463	,3,	0	,'560000000','Freight	 ',	8	,1),
(	464	,3,	0	,'570000000','Inventory Adjustment Account	 ',	8	,1),
(	465	,3,	0	,'580000000','Commission Expense	 ',	8	,1),
(	466	,3,	0	,'710000000','Other Operaing Income	 ',	9	,1),
(	467	,3,	466	,'710011000','Discounts Received	 ',	9	,1),
(	468	,3,	466	,'710012000','Late Fees Collected          	 ',	9	,1),
(	469	,3,	466	,'710013000','Freight Collected            	 ',	9	,1),
(	470	,3,	0	,'810000000','Administration Expenses	 ',	10	,1),
(	471	,3,	470	,'810011100','Accounting Fees	 ',	10	,1),
(	472	,3,	470	,'810011200','Legal Fees	 ',	10	,1),
(	473	,3,	470	,'810014000','Dues & Subscriptions	 ',	10	,1),
(	474	,3,	470	,'810015000','Office Supplies	 ',	10	,1),
(	475	,3,	470	,'810016000','Freight	 ',	10	,1),
(	476	,3,	470	,'810017000','Late Payment Charges	 ',	10	,1),
(	477	,3,	470	,'810019000','Advertising & Promotion Exp	 ',	10	,1),
(	478	,3,	470	,'810019010','Advertising	 ',	10	,1),
(	479	,3,	470	,'810019020','In-store Promotions 	 ',	10	,1),
(	480	,3,	470	,'81002.000','Depreciation Expense	 ',	10	,1),
(	481	,3,	470	,'810040000','GST- Non Claimable	 ',	10	,1),
(	482	,3,	470	,'810050000','Bad Debt Expense	 ',	10	,1),
(	483	,3,	470	,'810060000','Discounts Given	 ',	10	,1),
(	484	,3,	470	,'810060010','Prompt Payment Discount	 ',	10	,1),
(	485	,3,	470	,'810070000','Zakat Expense	 ',	10	,1),
(	486	,3,	470	,'810080000','Waqaf Expense	 ',	10	,1),
(	487	,3,	470	,'820000000','Operation Expenses	 ',	10	,1),
(	488	,3,	470	,'820011000','Cleaning	 ',	10	,1),
(	489	,3,	470	,'820012000','Postage & Delivery',	10	,1),
(	490	,3,	470	,'820013000','Printing	 ',	10	,1),
(	491	,3,	470	,'820014000','Rent',	10	,1),
(	492	,3,	470	,'820015000','Store Supplies	 ',	10	,1),
(	493	,3,	470	,'820016000','Telephone	 ',	10	,1),
(	494	,3,	470	,'820017000','Water	 ',	10	,1),
(	495	,3,	470	,'820018000','Shrinkage/Spoilage	 ',	10	,1),
(	496	,3,	470	,'820019000','Employment Expenses          	 ',	10	,1),
(	497	,3,	470	,'820019010','Fringe Benefits Tax	 ',	10	,1),
(	498	,3,	470	,'820019020','Staff Amenities              	 ',	10	,1),
(	499	,3,	470	,'820019030','Wages & Salaries             	 ',	10	,1),
(	500	,3,	470	,'820019040','Workers\' Compensation',	10	,1),
(	501	,3,	470	,'820019050','Other Employment Expenses',	10	,1),
(	502	,3,	470	,'820020000','Uniforms & Laundry	 ',	10	,1),
(	503	,3,	0	,'900000000','Finance Income	 ',	36	,1),
(	504	,3,	503	,'900010000','Interest Income',	36	,1),
(	505	,3,	0	,'850000000','Finance cost	 ',	44	,1),
(	506	,3,	505	,'850010000','Bank Charges	 ',	44	,1),
(	507	,3,	505	,'850020000','Interest on loan	 ',	44	,1),
(	508	,3,	0	,'860000000','Income Tax Expense	 ',	12	,1),
(	509	,3,	0	,'870000000','Other Comprehensive  Income	 ',	32	,1),
(	510	,3,	509	,'870010000','Gain/(loss) on exchange 	 ',	32	,1),
(	511	,3,	444	,'340060000','Zakat Payable',	4	,1);

#cafe
insert into _ref_chart_of_acct (ID,businessTypeID, parentID,acctCode,acctname,acctGroupID,createdBy) values										
(	601	,4,	0	,'110000000 ','Share Capital	 ',	1	,1),
(	602	,4,	0	,'120000000','Retained Earnings-Prior Year	 ',	1	,1),
(	603	,4,	0	,'130000000','Current Year Earnings	 ',	1	,1),
(	604	,4,	0	,'200000000','Fixed Assets	 ',	2	,1),
(	605	,4,	604	,'200010000','Leasehold Improvements	 ',	2	,1),
(	606	,4,	605	,'200010010','Improvements at Cost	 ',	2	,1),
(	607	,4,	605	,'200010020','Improvements Amortisation	 ',	2	,1),
(	608	,4,	604	,'200020000','Building	 ',	2	,1),
(	609	,4,	608	,'200020010','Building at Cost	 ',	2	,1),
(	610	,4,	608	,'200020020','Building Accum Dep\'n	 ',	2	,1),
(	611	,4,	604	,'200030000','Delivery Vehicles	 ',	2	,1),
(	612	,4,	611	,'200030010','Delivery Vehicles at Cost	 ',	2	,1),
(	613	,4,	611	,'200030020','Delivery Vehicles Accum Dep\'n	 ',	2	,1),
(	614	,4,	604	,'200040000','Office Equipment 	 ',	2	,1),
(	615	,4,	614	,'200040010','Office Equipment at Cost 	 ',	2	,1),
(	616	,4,	614	,'200040020','Office Equipment Accum Dep\'n	 ',	2	,1),
(	617	,4,	263	,'200050000','Store Equipment 	 ',	2	,1),
(	618	,4,	617	,'200050010','Store Equipment at Cost 	 ',	2	,1),
(	619	,4,	617	,'200050020','Store Equipment Accum Dep\'n	 ',	2	,1),
(	620	,4,	0	,'210000000','Trade Receivable	 ',	3	,1),
(	621	,4,	0	,'211000000','Goods No Bill/(Bill No Goods)	 ',	3	,1),
(	622	,4,	0	,'220000000','Cash and Bank Balances	 ',	3	,1),
(	623	,4,	622	,'220010000','Bank	 ',	3	,1),
(	624	,4,	622	,'220020000','Cash in Hand	 ',	3	,1),
(	625	,4,	622	,'220030000','Petty Cash	 ',	3	,1),
(	626	,4,	0	,'230000000','Inventories	 ',	3	,1),
(	627	,4,	626	,'230010000','Stock of Work in Progress	 ',	3	,1),
(	628	,4,	0	,'240000000','Other Receivables	 ',	3	,1),
(	629	,4,	0	,'250000000','Prepayments and Deposits	 ',	3	,1),
(	630	,4,	629	,'250010000','Prepayments	 ',	3	,1),
(	631	,4,	630	,'250020000','Deposits Paid	 ',	3	,1),
(	632	,4,	0	,'260000000','Tax Claimable	 ',	3	,1),
(	633	,4,	632	,'260010000','GST Input Tax	 ',	3	,1),
(	634	,4,	632	,'260011000','Provision for GST Non-Claimable	 ',	3	,1),
(	635	,4,	632	,'260020000','Suspense GST - Input Tax	 ',	3	,1),
(	636	,4,	0	,'300000000','Trade Payable	 ',	4	,1),
(	637	,4,	0	,'310000000','Invoice/(Goods) not receive	 ',	4	,1),
(	638	,4,	0	,'320000000','Other Payables	 ',	4	,1),
(	639	,4,	0	,'330000000','Tax Payable	 ',	4	,1),
(	640	,4,	639	,'330010000','GST Output Tax	 ',	4	,1),
(	641	,4,	639	,'330020000','Suspense GST - Output Tax	 ',	4	,1),
(	642	,4,	639	,'330030000','Import Duty Payable	 ',	4	,1),
(	643	,4,	639	,'330040000','Sales Tax Payable	 ',	4	,1),
(	644	,4,	639	,'330050000','Service Tax Payable	 ',	4	,1),
(	645	,4,	0	,'340000000','Accruals	 ',	4	,1),
(	646	,4,	645	,'340010000','Accrued Payroll	 ',	4	,1),
(	647	,4,	645	,'340020000','Payroll Deductions Payable	 ',	4	,1),
(	648	,4,	645	,'340030000','PAYE Tax Payable	 ',	4	,1),
(	649	,4,	645	,'340040000','Commission Payable	 ',	4	,1),
(	650	,4,	645	,'340050000','Accrual Waqaf	 ',	4	,1),
(	651	,4,	0	,'340060000','Zakat Payable	 ',	4	,1),
(	652	,4,	0	,'350000000','Client Deposits	 ',	4	,1),
(	653	,4,	0	,'360000000','Deffered Tax Liabilities	 ',	5	,1),
(	654	,4,	0	,'370000000','Borrowing	 ',	6	,1),
(	655	,4,	654	,'370010000','Bank Loans	 ',	6	,1),
(	656	,4,	654	,'370080000','Other Long-Term Liabilities	 ',	6	,1),
(	657	,4,	0	,'400000000','Sales	 ',	7	,1),
(	658	,4,	0	,'480000000','Miscellaneous Income	 ',	7	,1),
(	659	,4,	0	,'500000000','Cost of Good Sold	 ',	8	,1),
(	660	,4,	0	,'510000000','Purchase Price Variance	 ',	8	,1),
(	661	,4,	0	,'520000000','Purchase Returns & Allowance	 ',	8	,1),
(	662	,4,	0	,'560000000','Freight	 ',	8	,1),
(	663	,4,	0	,'570000000','Inventory Adjustment Account	 ',	8	,1),
(	664	,4,	0	,'580000000','Commission Expense	 ',	8	,1),
(	665	,4,	0	,'710000000','Other Operating Income	 ',	9	,1),
(	666	,4,	0	,'710011000','Discounts Received	 ',	9	,1),
(	667	,4,	666	,'710012000','Late Fees Collected          	 ',	9	,1),
(	668	,4,	666	,'710013000','Freight Collected            	 ',	9	,1),
(	669	,4,	666	,'810000000','Administration Expenses	 ',	10	,1),
(	670	,4,	0	,'810011100','Accounting Fees	 ',	10	,1),
(	671	,4,	670	,'810011200','Legal Fees	 ',	10	,1),
(	672	,4,	670	,'810013000','Freight	 ',	10	,1),
(	673	,4,	670	,'810014000','Office Supplies	 ',	10	,1),
(	674	,4,	670	,'810015000','Dues & Subscriptions	 ',	10	,1),
(	675	,4,	670	,'810016000','Telephone	 ',	10	,1),
(	676	,4,	670	,'810017000','Repairs & Maintenance	 ',	10	,1),
(	677	,4,	670	,'810020000','Late Payment Charges	 ',	10	,1),
(	678	,4,	670	,'810021000','Advertising & Promotion Exp	 ',	10	,1),
(	679	,4,	670	,'810022000','Advertising	 ',	10	,1),
(	680	,4,	670	,'810023000','In-store Promotions	 ',	10	,1),
(	681	,4,	670	,'810024000','Depreciation Expense	 ',	10	,1),
(	682	,4,	670	,'810040000','GST- Non Claimable	 ',	10	,1),
(	683	,4,	670	,'810050000','Bad Debt Expense	 ',	10	,1),
(	684	,4,	670	,'810060000','Discounts Given	 ',	10	,1),
(	685	,4,	670	,'810060010','Prompt Payment Discount	 ',	10	,1),
(	686	,4,	670	,'810070000','Zakat Expense	 ',	10	,1),
(	687	,4,	670	,'810080000','Waqaf Expense	 ',	10	,1),
(	688	,4,	670	,'820000000','Operation Expenses	 ',	10	,1),
(	689	,4,	670	,'820011000','Cleaning	 ',	10	,1),
(	690	,4,	0	,'820012000','Postage & Delivery',	10	,1),
(	691	,4,	690	,'820013000','Printing	 ',	10	,1),
(	692	,4,	690	,'820014000','Store Supplies	 ',	10	,1),
(	693	,4,	690	,'820015000','Shrinkage/Spoilage	 ',	10	,1),
(	694	,4,	690	,'820017000','Employment Expenses',	10	,1),
(	695	,4,	0	,'820017010','Fringe Benefits Tax	 ',	10	,1),
(	696	,4,	695	,'820017020','Staff Amenities',	10	,1),
(	697	,4,	0	,'820017030','Wages & Salaries',	10	,1),
(	698	,4,	697	,'820017040','Workers\' Compensation',	10	,1),
(	699	,4,	697	,'820017080','Other Employment Expenses',	10	,1),
(	700	,4,	0	,'820018000','Occupancy Costs',	10	,1),
(	701	,4,	0	,'820018010','Rent	 ',	10	,1),
(	702	,4,	701	,'820018020','Property Taxes',	10	,1),
(	703	,4,	702	,'820018030','Electricity',	10	,1),
(	704	,4,	703	,'820018040','Water	 ',	10	,1),
(	705	,4,	704	,'900000000','Finance Income',	36	,1),
(	706	,4,	705	,'900010000','Interest Income',	36	,1),
(	707	,4,	706	,'850000000','Finance cost ',	44	,1),
(	708	,4,	707	,'850010000','Bank Charges ',	44	,1),
(	709	,4,	708	,'850020000','Interest on loan ',	44	,1),
(	710	,4,	709	,'860000000','Income Tax Expense ',	12	,1),
(	711	,4,	710	,'870000000','Other Comprehensive  Income',	32	,1),
(	712	,4,	711	,'870010000','Gain/(loss) on exchange ',	32	,1);

#car dealer
insert into _ref_chart_of_acct (ID,businessTypeID, parentID,acctCode,acctname,acctGroupID,createdBy) values
(	801	,5,	0	,'110000000','Share Capital	 ',	1	,1),
(	802	,5,	0	,'120000000','Retained Earnings-Prior Year	 ',	1	,1),
(	803	,5,	0	,'130000000','Current Year Earnings	 ',	1	,1),
(	804	,5,	0	,'200000000','Fixed Assets	 ',	2	,1),
(	805	,5,	0	,'200010000','Land	 ',	2	,1),
(	806	,5,	805	,'200020000','Buildings & Improvements	 ',	2	,1),
(	807	,5,	805	,'200020010','Bldgs & Imprv at Cost	 ',	2	,1),
(	808	,5,	806	,'200020020','Bldgs & Imprv Accum Dep'n	 ',	2	,1),
(	809	,5,	804	,'200030000','Machinery and Shop Equipment	 ',	2	,1),
(	810	,5,	809	,'200030010','Machinery and Shop Equipment at Cost	 ',	2	,1),
(	811	,5,	809	,'200030020','Machinery and Shop Equipment Accum Dep\'n	 ',	2	,1),
(	812	,5,	804	,'200040000','Furniture & Fixtures	 ',	2	,1),
(	813	,5,	812	,'200040010','Furn&Fixtures at Cost	 ',	2	,1),
(	814	,5,	812	,'200040020','Furn&Fixtures Accum Dep\'n	 ',	2	,1),
(	815	,5,	0	,'210000000','Trade Receivable	 ',	3	,1),
(	816	,5,	0	,'211000000','Goods No Bill/(Bill No Goods)	 ',	3	,1),
(	817	,5,	0	,'220000000','Cash and Bank Balances	 ',	3	,1),
(	818	,5,	817	,'220010000','Bank	 ',	3	,1),
(	819	,5,	817	,'220020000','Cash in Hand	 ',	3	,1),
(	820	,5,	817	,'220030000','Petty Cash	 ',	3	,1),
(	821	,5,	0	,'230000000','Inventories	 ',	3	,1),
(	822	,5,	0	,'230010000','Stock of work in progress	 ',	3	,1),
(	823	,5,	822	,'230020000','Demonstrators Vehicles	 ',	3	,1),
(	824	,5,	822	,'230030000','New Cars and Trucks	 ',	3	,1),
(	825	,5,	822	,'230040000','Used Cars and Trucks	 ',	3	,1),
(	826	,5,	822	,'230050000','Parts and Accessories	 ',	3	,1),
(	827	,5,	826	,'230060000','Lease Vehicles	 ',	3	,1),
(	828	,5,	0	,'230070000','Rental Vehicles	 ',	3	,1),
(	829	,5,	0	,'240000000','Other Receivables	 ',	3	,1),
(	830	,5,	0	,'250000000','Prepayments and Deposits	 ',	3	,1),
(	831	,5,	830	,'250010000','Prepayments	 ',	3	,1),
(	832	,5,	0	,'250020000','Deposits Paid	 ',	3	,1),
(	833	,5,	0	,'260000000','Tax Claimable	 ',	3	,1),
(	834	,5,	833	,'260010000','GST Input Tax	 ',	3	,1),
(	835	,5,	833	,'260011000','Provision for GST Non-Claimable	 ',	3	,1),
(	836	,5,	833	,'260020000','Suspense GST - Input Tax	 ',	3	,1),
(	837	,5,	0	,'300000000','Trade Payable	 ',	4	,1),
(	838	,5,	0	,'310000000','Invoice/(Goods) not receive	 ',	4	,1),
(	839	,5,	0	,'320000000','Other Payables	 ',	4	,1),
(	840	,5,	0	,'330000000','Tax Payable	 ',	4	,1),
(	841	,5,	840	,'330010000','GST Output Tax	 ',	4	,1),
(	842	,5,	840	,'330020000','Suspense GST - Output Tax	 ',	4	,1),
(	843	,5,	840	,'330030000','Import Duty Payable	 ',	4	,1),
(	844	,5,	840	,'330040000','Sales Tax Payable	 ',	4	,1),
(	845	,5,	840	,'330050000','Service Tax Payable	 ',	4	,1),
(	846	,5,	0	,'340000000','Accruals	 ',	4	,1),
(	847	,5,	845	,'340010000','Accrued Payroll	 ',	4	,1),
(	848	,5,	845	,'340020000','Payroll Deductions Payable	 ',	4	,1),
(	849	,5,	845	,'340030000','PAYE Tax Payable	 ',	4	,1),
(	850	,5,	845	,'340040000','Commission Payable	 ',	4	,1),
(	851	,5,	0	,'340050000','Accrual Waqaf	 ',	4	,1),
(	852	,5,	0	,'340060000','Zakat Payable	 ',	4	,1),
(	853	,5,	0	,'350000000','Client Deposits	 ',	4	,1),
(	854	,5,	853	,'360000000','Deffered Tax Liabilities	 ',	5	,1),
(	855	,5,	853	,'370000000','Borrowing	 ',	6	,1),
(	856	,5,	0	,'370010000','Bank Loans	 ',	6	,1),
(	857	,5,	0	,'370080000','Other Long-Term Liabilities	 ',	6	,1),
(	858	,5,	0	,'400000000','Sales	 ',	7	,1),
(	859	,5,	0	,'410000000','Sales of New Vehicle	 ',	7	,1),
(	860	,5,	859	,'410010000','New Car Retail	 ',	7	,1),
(	861	,5,	859	,'410020000','New Truck Retail	 ',	7	,1),
(	862	,5,	0	,'410030000','Finance and Insurance Income	 ',	7	,1),
(	863	,5,	0	,'410040000','Service Contracts	 ',	7	,1),
(	864	,5,	0	,'420000000','Sales of Used Vehicle	 ',	7	,1),
(	865	,5,	0	,'420010000','Used Car Retail	 ',	7	,1),
(	866	,5,	0	,'420020000','Used Truck Retail	 ',	7	,1),
(	867	,5,	866	,'420030000','Finance and Insurance Income	 ',	7	,1),
(	868	,5,	866	,'420040000','Service Contracts	 ',	7	,1),
(	869	,5,	0	,'430000000','Service Income	 ',	7	,1),
(	870	,5,	0	,'440000000','Sales of Parts & Accessories Dept.	 ',	7	,1),
(	871	,5,	0	,'450000000','Income from Vehicle Rental	 ',	7	,1),
(	872	,5,	871	,'450010000','Rental Vehicle Income	 ',	7	,1),
(	873	,5,	871	,'450020000','Lease Vehicle Income	 ',	7	,1),
(	874	,5,	0	,'480000000','Miscellaneous Income	 ',	7	,1),
(	875	,5,	870	,'500000000','Cost of Good Sold	 ',	8	,1),
(	876	,5,	870	,'501000000','Purchases - New Vehicles	 ',	8	,1),
(	877	,5,	870	,'501010000','New Car Purchases	 ',	8	,1),
(	878	,5,	870	,'501020000','New Truck Purchases	 ',	8	,1),
(	879	,5,	870	,'510000000','Purchase Price Variance	 ',	8	,1),
(	880	,5,	870	,'520000000','Purchases - Used Vehicles	 ',	8	,1),
(	881	,5,	870	,'520010000','Used Car Purchases	 ',	8	,1),
(	882	,5,	870	,'520020000','Used Truck Purchases	 ',	8	,1),
(	883	,5,	870	,'530000000','Parts & Accessory Purchases	 ',	8	,1),
(	884	,5,	870	,'540000000','Rental Cost	 ',	8	,1),
(	885	,5,	870	,'540010000','Rental Vehicle Cost	 ',	8	,1),
(	886	,5,	870	,'540020000','Lease Vehicle Cost	 ',	8	,1),
(	887	,5,	870	,'540030000','Repossession Losses	 ',	8	,1),
(	888	,5,	870	,'560000000','Freight	 ',	8	,1),
(	889	,5,	870	,'570000000','Inventory Adjustment Account	 ',	8	,1),
(	890	,5,	0	,'580000000','Commission Expense	 ',	8	,1),
(	891	,5,	890	,'710000000','Other Operaing Income	 ',	9	,1),
(	892	,5,	890	,'710011000','Discounts Received	 ',	9	,1),
(	893	,5,	890	,'710012000','Late Fees Collected          	 ',	9	,1),
(	894	,5,	890	,'710013000','Freight Collected            	 ',	9	,1),
(	895	,5,	0	,'810000000','Administration Expenses	 ',	10	,1),
(	896	,5,	895	,'810011100','Accounting Fees	 ',	10	,1),
(	897	,5,	0	,'810011200','Legal Fees	 ',	10	,1),
(	898	,5,	897	,'810013000','Freight	 ',	10	,1),
(	899	,5,	897	,'810014000','Office Supplies	 ',	10	,1),
(	900	,5,	0	,'810015000','Dues & Subscriptions	 ',	10	,1),
(	901	,5,	0	,'810017000','Late Payment Charges	 ',	10	,1),
(	902	,5,	901	,'810019000','Advertising & Promotion Exp	 ',	10	,1),
(	903	,5,	902	,'810019010','Advertising	 ',	10	,1),
(	904	,5,	903	,'810019020','In-store Promotions	 ',	10	,1),
(	905	,5,	904	,'810020000','Depreciation Expense	 ',	10	,1),
(	906	,5,	905	,'810040000','GST- Non Claimable	 ',	10	,1),
(	907	,5,	906	,'810050000','Bad Debt Expense	 ',	10	,1),
(	908	,5,	907	,'810060000','Discounts Given	 ',	10	,1),
(	909	,5,	908	,'810060010','Prompt Payment Discount	 ',	10	,1),
(	910	,5,	909	,'810070000','Zakat Expense	 ',	10	,1),
(	911	,5,	910	,'810080000','Waqaf Expense	 ',	10	,1),
(	912	,5,	911	,'820000000','Operation Expenses	 ',	10	,1),
(	913	,5,	912	,'820011000','Cleaning	 ',	10	,1),
(	914	,5,	913	,'820012000','Postage & Delivery    ',	10	,1),
(	915	,5,	914	,'820013000','Printing	 ',	10	,1),
(	916	,5,	915	,'820014000','Rent	 ',	10	,1),
(	917	,5,	916	,'820015000','Store Supplies	 ',	10	,1),
(	918	,5,	917	,'820016000','Telephone	 ',	10	,1),
(	919	,5,	918	,'820017000','Utilities	 ',	10	,1),
(	920	,5,	919	,'820018000','Travel & Entertainment ',	10	,1),
(	921	,5,	920	,'820019000','Shrinkage/Spoilage	 ',	10	,1),
(	922	,5,	921	,'820020100','Employment Expenses       ',	10	,1),
(	923	,5,	922	,'820020110','Fringe Benefits Tax	 ',	10	,1),
(	924	,5,	923	,'820020120','Staff Amenities          	 ',	10	,1),
(	925	,5,	924	,'820020130','Wages & Salaries         	 ',	10	,1),
(	926	,5,	925	,'820020140','Workers\' Compensation   	 ',	10	,1),
(	927	,5,	926	,'820020150','Other Employment Expenses	 ',	10	,1),
(	928	,5,	927	,'820020200','Uniform and Laundry	 ',	10	,1),
(	929	,5,	928	,'820020300','Training Expense	 ',	10	,1),
(	930	,5,	929	,'900000000','Finance Income	 ',	36	,1),
(	931	,5,	930	,'900010000','Interest Income  	 ',	36	,1),
(	932	,5,	931	,'850000000','Finance cost	 ',	44	,1),
(	933	,5,	932	,'850010000','Bank Charges	 ',	44	,1),
(	934	,5,	933	,'850020000','Interest on loan	 ',	44	,1),
(	935	,5,	934	,'860000000','Income Tax Expense	 ',	12	,1),
(	936	,5,	935	,'870000000','Other Comprehensive  Income',	32	,1),
(	937	,5,	936	,'870010000','Gain/(loss) on exchange 	 ',	32	,1);



#furniture


#gift shop
