Chart of Accounts
Hierarchical CoA · Multi-entity · Cost centres · IFRS compliant
CodeAccount NameTypeBalance
1000
ASSETSassetSAR 284,000,0001100
Current AssetsassetSAR 124,000,0001101
Cash and Cash EquivalentsassetSAR 42,000,0001102
Petty CashassetSAR 240,0001103
Accounts ReceivableassetSAR 48,000,0001104
Inventory — PharmacyassetSAR 18,000,0001105
Inventory — Medical SuppliesassetSAR 14,000,0001106
PrepaymentsassetSAR 1,760,0001200
Fixed AssetsassetSAR 160,000,0002000
LIABILITIESliabilitySAR 84,000,0002100
Current LiabilitiesliabilitySAR 38,000,0002101
Accounts PayableliabilitySAR 18,000,0002102
Accrued SalariesliabilitySAR 8,000,0002103
GOSI PayableliabilitySAR 1,840,0002104
VAT PayableliabilitySAR 4,200,0002105
Short-term LoansliabilitySAR 6,000,0002200
Long-term LiabilitiesliabilitySAR 46,000,0003000
EQUITYequitySAR 200,000,0004000
REVENUErevenueSAR 142,000,0005000
EXPENSESexpenseSAR 118,000,000