1.02 Sample of Manufacturing Chart of Accounts

Description Code Special Type

COST OF GOODS SOLD

- Opening FG Stock 600xxx Opening Stock

+ Raw Materials 601xxx Manufacturing Control A/C

- Opening Raw Materials 601xxxa Opening Stock

- Purchase Raw Materials 601xxxb - - -

- Purchase Returned - RM 601xxxc - - -

- Closing Raw Materials 601xxxd Closing Stock

- Purchase Trading Goods 602xxx - - -

- Purchase Returned - Trading Goods 602xxx - - -

+ Production Overhead 603xxx Manufacturing Control A/C

- Diesel 603xxxa - - -

- Electricity & Water 603xxxb - - -

- Salary 603xxxc - - -

- Allowance 603xxxd - - -

- Others Factory Expenses 603xxxe - - -

- Closing FG Stock 604xxx Closing Stock