Charts of account

#	Master	Sub master	Ledger	subsidiary
1	Expenses	CASH & CASH EQUIVALENTS	Cash in Hand	Cash in hand
2	Expenses	CASH & CASH EQUIVALENTS	Cash in Hand	Petty cash
3	Expenses	CASH & CASH EQUIVALENTS	Non Agent Banking	NMB Bank
4	Expenses	CASH & CASH EQUIVALENTS	Non Agent Banking	TCB Bank
5	Expenses	LOANS	Loans to Clients	Loan to client
6	Expenses	LOANS	Allowance for probable Losses -LOANS	Provision for baddebts
7	Expenses	PROPERTY,PLANT AND EQUIPMENT	Property, Plant and Equipment	Accumulated Dep Computer & Accessories
8	Expenses	PROPERTY,PLANT AND EQUIPMENT	Accumulated Depreciation	Accumulated Dep Furniture & Fittings
9	Expenses	PROPERTY,PLANT AND EQUIPMENT	Office Equipment	Computer & Accessories
10	Expenses	PROPERTY,PLANT AND EQUIPMENT	Office Equipment	Accumulated Dep Motor vehicle
11	Expenses	OTHER ASSETS	Receivables	Advance Salaries
12	Capital	TAX PAYABLES	Tax Payables Account	PAYE Payable
13	Capital	TAX PAYABLES	Tax Payables Account	WCF Payable
14	Capital	TAX PAYABLES	Tax Payables Account	SDL Payable
15	Capital	TAX PAYABLES	Tax Payables Account	Cooperate Tax Account
16	Capital	OTHER PAYABLES AND ACCRUALS	Sundry Creditors	Self Microfinance Loan Account
17	Capital	OTHER PAYABLES AND ACCRUALS	Other Payables Account	NSSF Payables
18	Capital	OTHER PAYABLES AND ACCRUALS	Other Payables Account	SALARY ADVANCE
19	Capital	OTHER PAYABLES AND ACCRUALS	Other Payables Account	Salaries Payable
20	Capital	OTHER PAYABLES AND ACCRUALS	Other Payables Account	Directors Fees Payable
21	Capital	OTHER PAYABLES AND ACCRUALS	Other Payables Account	Audit Fees Payable
22	Capital	OTHER PAYABLES AND ACCRUALS	Other Payables Account	Casual Labour Payable
23	Capital	OTHER PAYABLES AND ACCRUALS	Other Payables Account	Internal Audit payable
24	Capital	OTHER PAYABLES AND ACCRUALS	Other Payables Account	Kcb Loan Account
25	Capital	OTHER PAYABLES AND ACCRUALS	Other Payables Account	Withholding Tax Payables