P

Chart of Accounts

136 master accounts · 324 subsidiaries

Account
Category
Normal Bal
Balance
Actions
100A S S E T S
Current Assets
Debit
₱0.00
101CURRENT ASSETS
Current Assets
Debit
₱0.00
105-000PETTY CASH FUND
Current Assets
Debit
₱0.00
107CASH ON HAND
Current Assets
Debit
₱0.00
110CASH IN BANK – PESO(8)
Current Assets
Debit
₱0.00sum
111CASH IN BANK - USD(5)
Current Assets
Debit
₱0.00sum
113-000DUE FROM OSM DOMESTIC DIVISION
Current Assets
Debit
₱0.00
114DUE FROM OSM CHARTERING
Current Assets
Debit
₱0.00
115INVESTMENTS
Current Assets
Debit
₱0.00
119DUE FROM CONDUCTION
Current Assets
Debit
₱0.00
120DUE FROM PRINCIPAL(41)
Current Assets
Debit
₱0.00sum
121ACCOUNTS RECEIVABLE-AGENCY FEE
Current Assets
Debit
₱0.00
122HOME ALLOTMENT RECEIVABLE
Current Assets
Debit
₱0.00
124ADVANCES TO OFFICERS AND EMPLOYEES(67)
Current Assets
Debit
₱0.00sum
125ADVANCES TO CREW
Current Assets
Debit
₱0.00
128ADVANCES FOR LIQUIDATION
Current Assets
Debit
₱0.00
130ADVANCES TO AFFILIATES(9)
Current Assets
Debit
₱0.00sum
135NOTES RECEIVABLE
Current Assets
Debit
₱0.00
136DEFERRED TAX ASSET
Current Assets
Debit
₱0.00
137INTEREST RECEIVABLE
Current Assets
Debit
₱0.00
138ADVANCES TO DIRECTORS
Current Assets
Debit
₱0.00
139DEFERRED CHARGES
Current Assets
Debit
₱0.00
140PREPAID EXPENSES
Current Assets
Debit
₱0.00
141OFFICE SUPPLIES INVENTORY
Current Assets
Debit
₱0.00
142PREPAID INCOME TAX
Current Assets
Debit
₱0.00
143DEFERRED INTEREST
Current Assets
Debit
₱0.00
144INPUT TAX(3)
Current Assets
Debit
₱0.00sum
145ADVANCES TO MARPOL
Current Assets
Debit
₱0.00
151BUILDING
Non-Current Assets
Debit
₱0.00
152ACCUM. DEPRECIATION-BUILDING
Non-Current Assets
Credit
₱0.00
153FURNITURE & FIXTURES
Non-Current Assets
Debit
₱0.00
154ACCUM. DEPRECIATION-F & F
Non-Current Assets
Credit
₱0.00
155LEASEHOLD IMPROVEMENT
Non-Current Assets
Debit
₱0.00
156ACCUM. DEP.-LEASEHOLD IMPRVMNT.
Non-Current Assets
Credit
₱0.00
157SERVICE VEHICLE
Non-Current Assets
Debit
₱0.00
158ACCUM. DEP.-SERVICE VEHICLE
Non-Current Assets
Credit
₱0.00
159OFFICE EQUIPMENT
Non-Current Assets
Debit
₱0.00
160ACCUM. DEP.-OFFICE EQUIPMENT
Non-Current Assets
Credit
₱0.00
161SOFTWARE
Non-Current Assets
Debit
₱0.00
162ACCUM.DEP.-SOFTWARE(1)
Non-Current Assets
Credit
₱0.00sum
168TOTAL PROPERTY AND EQUIPMENT
Non-Current Assets
Debit
₱0.00
170OTHER ASSETS
Non-Current Assets
Debit
₱0.00
171CASH BOND DEPOSIT
Non-Current Assets
Debit
₱0.00
172REFUNDABLE DEPOSIT
Non-Current Assets
Debit
₱0.00
173MISCELLANEOUS DEPOSIT
Non-Current Assets
Debit
₱0.00
174ACCOUNTS RECEIVABLES-OTHERS
Non-Current Assets
Debit
₱0.00
175ALLOWANCE FOR DOUBTFUL ACCOUNTS
Non-Current Assets
Credit
₱0.00
176PROVISIONS FOR CLAIMS OF CREW
Non-Current Assets
Credit
₱0.00
177LONG TERM DEPOSITS
Non-Current Assets
Debit
₱0.00
178TOTAL OTHER ASSETS
Non-Current Assets
Debit
₱0.00
190TOTAL ASSETS
Non-Current Assets
Debit
₱0.00
701ADV. TO SSS BENEFITS(1)
Current Assets
Debit
₱0.00sum
Asset Total
$0.00
Account
Category
Normal Bal
Balance
Actions
200LIABILITIES AND EQUITY
Current Liabilities
Credit
₱0.00
201LIABILITIES
Current Liabilities
Credit
₱0.00
210HOME ALLOTMENT PAYABLE
Current Liabilities
Credit
₱0.00
212SSS, PHI CONTRIBUTION PAYABLE
Current Liabilities
Credit
₱0.00
213PAG-IBIG CONTRIBUTION PAYABLE
Current Liabilities
Credit
₱0.00
214SSS SALARY LOAN PAYABLE
Current Liabilities
Credit
₱0.00
215PAG-IBG LOAN PAYABLE
Current Liabilities
Credit
₱0.00
216WITHHOLDING TAX PAYABLE
Current Liabilities
Credit
₱0.00
217INTEREST PAYABLE
Current Liabilities
Credit
₱0.00
218INCOME TAX PAYABLE
Current Liabilities
Credit
₱0.00
220ACCRUED EXPENSES
Current Liabilities
Credit
₱0.00
221NOTES PAYABLE
Current Liabilities
Credit
₱0.00
222ACCOUNTS PAYABLE-CHARTERING
Current Liabilities
Credit
₱0.00
224ACCOUNTS PAYABLE-OTHERS
Current Liabilities
Credit
₱0.00
225DIVIDENDS PAYABLE
Current Liabilities
Credit
₱0.00
227CONTINGENT LIABILITY
Current Liabilities
Credit
₱0.00
230OUTPUT TAX(1)
Current Liabilities
Credit
₱0.00sum
255LOANS PAYABLE
Non-Current Liabilities
Credit
₱0.00
259TOTAL LIABILITIES
Current Liabilities
Credit
₱0.00
296TOTAL LIABILITIES & EQUITY
Current Liabilities
Credit
₱0.00
Liability Total
$0.00
Account
Category
Normal Bal
Balance
Actions
260STOCKHOLDERS EQUITY
Stockholders Equity
Credit
₱0.00
262ISSUED & OUTS. CAPITAL STOCK
Stockholders Equity
Credit
₱0.00
264SHARE CAPITAL
Stockholders Equity
Credit
₱0.00
265SHARE PREMIUM(1)
Stockholders Equity
Credit
₱0.00sum
266SUBSCRIPTIONS RECEIVABLE
Stockholders Equity
Debit
₱0.00
267SHARE CAPITAL(1)
Stockholders Equity
Credit
₱0.00sum
268CUMULATIVE EARNINGS(1)
Stockholders Equity
Credit
₱0.00sum
269PRIOR PERIOD ADJUSTMENTS
Stockholders Equity
Credit
₱0.00
270NET INCOME/(LOSS)
Stockholders Equity
Credit
₱0.00
280TOTAL STOCKHOLDER'S EQUITY
Stockholders Equity
Credit
₱0.00
600ADJUSTMENT TO PRIOR YEARS
Stockholders Equity
Credit
₱0.00
600ADJUSTMENT TO PRIOR YEARS
Stockholders Equity
Credit
₱0.00
Equity Total
$0.00
Account
Category
Normal Bal
Balance
Actions
300R E V E N U E S
Operating Revenue
Credit
₱0.00
305AGENCY FEE
Operating Revenue
Credit
₱0.00
310INTEREST INCOME
Other Revenue
Credit
₱0.00
311DIVIDEND INCOME
Other Revenue
Credit
₱0.00
312GAIN ON FOREX
Other Revenue
Credit
₱0.00
345MISCELLANEOUS INCOME
Other Revenue
Credit
₱0.00
346OTHER INCOME
Other Revenue
Credit
₱0.00
355AGENCY OPERATIONS(73)
Operating Revenue
Credit
₱0.00sum
360TOTAL REVENUES
Operating Revenue
Credit
₱0.00
449GROSS INCOME
Operating Revenue
Credit
₱0.00
599INCOME BEFORE ADJUSTMENTS TO PRIOR YEARS
Operating Revenue
Credit
₱0.00
700NET INCOME BEFORE INCOME TAX
Operating Revenue
Credit
₱0.00
700NET INCOME BEFORE INCOME TAX
Operating Revenue
Credit
₱0.00
Revenue Total
$0.00
Account
Category
Normal Bal
Balance
Actions
313LOSS ON FOREX
Other Expenses
Debit
₱0.00
500OPERATING EXPENSES
Operating Expenses
Debit
₱0.00
502SALARIES AND WAGES
Operating Expenses
Debit
₱0.00
504BONUSES & 13TH MONTH PAY
Operating Expenses
Debit
₱0.00
506EMPLOYEE BENEFITS & WELFARE(1)
Operating Expenses
Debit
₱0.00sum
507CLAIMS EXPENSE
Operating Expenses
Debit
₱0.00
508DIRECTORS ALLOWANCE
Operating Expenses
Debit
₱0.00
509BAD DEBTS
Operating Expenses
Debit
₱0.00
510PROFESSIONAL FEE
Operating Expenses
Debit
₱0.00
511PENALTY & SURCHARGE
Operating Expenses
Debit
₱0.00
512BANK CHARGES
Operating Expenses
Debit
₱0.00
513RETIREMENT BENEFITS(1)
Operating Expenses
Debit
₱0.00sum
514INTEREST EXPENSE
Operating Expenses
Debit
₱0.00
516SSS, PHI CONTRIBUTIONS
Operating Expenses
Debit
₱0.00
517PAG-IBIG CONTRIBUTION EXPENSE(1)
Operating Expenses
Debit
₱0.00sum
518COMMUNICATION EXPENSES
Operating Expenses
Debit
₱0.00
519COMMISSION EXPENSE
Operating Expenses
Debit
₱0.00
520RENT EXPENSE
Operating Expenses
Debit
₱0.00
522LIGHT & WATER
Operating Expenses
Debit
₱0.00
524FUEL & OIL
Operating Expenses
Debit
₱0.00
526STATIONERIES & OFFICE SUPPLIES
Operating Expenses
Debit
₱0.00
527OFFICE UTILITIES
Operating Expenses
Debit
₱0.00
528DONATION & CONTRIBUTIONS
Operating Expenses
Debit
₱0.00
529REPRESENTATION EXPENSE
Operating Expenses
Debit
₱0.00
530POSTAGE & STAMPS
Operating Expenses
Debit
₱0.00
531TRAINING AND SEMINAR
Operating Expenses
Debit
₱0.00
532DEPRECIATION EXPENSE
Operating Expenses
Debit
₱0.00
534AMORTIZATION OF LEASEHOLD IMPROVEMENTS
Operating Expenses
Debit
₱0.00
535LEGAL & LITIGATION EXPENSE
Operating Expenses
Debit
₱0.00
536REPAIRS & MAINTENANCE
Operating Expenses
Debit
₱0.00
537TRANSPORTATION EXPENSE
Operating Expenses
Debit
₱0.00
538TAXES, LICENSES & INSURANCES
Operating Expenses
Debit
₱0.00
539MARKETING & ADVERTISING EXPENSE
Operating Expenses
Debit
₱0.00
540MISCELLANEOUS EXPENSES
Operating Expenses
Debit
₱0.00
541INCOME TAX EXPENSE(1)
Operating Expenses
Debit
₱0.00sum
542CHRISTMAS EXPENSE
Operating Expenses
Debit
₱0.00
543MEDICAL EXPENSES
Operating Expenses
Debit
₱0.00
585TEMPORARY ACCOUNT
Operating Expenses
Debit
₱0.00
590TOTAL OPERATING EXPENSES
Operating Expenses
Debit
₱0.00
Expense Total
$0.00