Chart of Accounts

Code	Account Name	Kind	Account Type	Actions
Assets 14 accounts
`1-01`	Cash & Bank	Folder
`1-01-01`	Cash — AED Physical cash (AED). Add custom sub-accounts under 1-01 for additional currencies or locations.	System	Cash	Edit
`1-01-02`	Bank — AED Main AED bank account	System	Bank	Edit
`1-01-03`	Bank — USD USD account if used	System	Bank	Edit
`1-01-04`	Bank — Other Currency IRR etc.	System	Bank	Edit
`1-02`	Accounts Receivable	Folder
`1-02-01`	Agency Receivables	Folder
`1-02-02`	Direct Customer Receivables End-customer unpaid invoices	System	Receivable	Edit
`1-03`	Other Current Assets	Folder
`1-03-01`	VAT Input Tax Recoverable VAT paid on purchases — claimable from FTA quarterly	System	Current Asset	Edit
`1-03-02`	Third Party Prepaid Quota L0 (Sadaf) only — prepaid quota paid directly to Third Party. Non-L0 agencies use B2B tier credit system instead.	System	Current Asset	Edit
`1-03-03`	Prepaid Balances — Service Providers	Folder
`1-03-03-001`	Prepaid at EZDXB Prepaid balance held at EZDXB.	System	Current Asset	Edit
`1-03-04`	Hotel Prepaid Deposits Future: hotel module	System	Current Asset	Edit
`1-03-05`	Prepaid Software & Services Annual subscriptions paid in advance	System	Current Asset	Edit
`1-04`	Fixed Assets	Folder
`1-04-01`	Computer & IT Equipment	System	Fixed Asset	Edit
`1-04-02`	Office Furniture	System	Fixed Asset	Edit
`1-04-03`	Vehicles	System	Fixed Asset	Edit
`1-04-04`	Accumulated Depreciation Credit balance — contra asset account	System	Fixed Asset	Edit
Liabilities 12 accounts
`2-01`	Agency Accounts	Folder
`2-01-001`	Due to EZDXB Funds held on behalf of EZDXB. CR balance = funds received (liability). DR balance = credit extended.	System	Current Liability	Edit Set Credit Terms
`2-02`	VAT Payable	Folder
`2-02-01`	VAT Payable — Q1 (Jan–Mar)	System	Current Liability	Edit
`2-02-02`	VAT Payable — Q2 (Apr–Jun)	System	Current Liability	Edit
`2-02-03`	VAT Payable — Q3 (Jul–Sep)	System	Current Liability	Edit
`2-02-04`	VAT Payable — Q4 (Oct–Dec)	System	Current Liability	Edit
`2-03`	Accounts Payable	Folder
`2-03-01`	Third Party Payable L0 (Sadaf) only — visa fees owed directly to Third Party. Non-L0 agencies settle via B2B invoices with their parent.	System	Payable	Edit
`2-03-02`	Hotel Suppliers Payable Amounts owed to external hotel suppliers. CR on invoice receipt — DR on payment. Used by hotel module when agency pays hotel directly (not via partner agency). Manual entry allowed until hotel module is built.	System	Payable	Edit
`2-03-03`	Tour Operators Payable Amounts owed to external tour operators. CR on invoice receipt — DR on payment. Used by tour module when agency pays operator directly. Manual entry allowed until tour module is built.	System	Payable	Edit
`2-03-04`	Partner Agency Payable	Folder
`2-04`	Other Liabilities	Folder
`2-04-01`	Deferred Revenue Paid but service not yet delivered (any module: visa, hotel, tour, etc.)	System	Current Liability	Edit
`2-04-02`	Salaries Payable	System	Current Liability	Edit
`2-04-03`	Employee Benefits Payable End of service — UAE labor law	System	Current Liability	Edit
`2-05`	Agent / Employee Commissions Payable Commissions owed to agents or employees. Post here directly; use JE description to identify the individual. Paired with expense account 5-07-01 Agent Commission Expense.	System	Current Liability	Edit
Equity 3 accounts
`3-01`	Share Capital Founders / investors equity	System	Equity	Edit
`3-02`	Retained Earnings Accumulated prior year profits	System	Equity	Edit
`3-03`	Current Year Profit / Loss Auto-calculated: Income Expense. Closes to Retained Earnings at year-end.	System	Equity	Edit
Income 11 accounts
`4-01`	Visa Service Revenue	Folder
`4-01-01`	Visa Revenue — Tourist 30 Days	System	Income	Edit
`4-01-02`	Visa Revenue — Tourist 60 Days	System	Income	Edit
`4-01-03`	Visa Revenue — Transit	System	Income	Edit
`4-01-04`	Visa Revenue — Other Types	System	Income	Edit
`4-02`	Hotel Revenue	Folder
`4-02-01`	Hotel Commission Income	System	Income	Edit
`4-02-02`	Hotel Direct Sale Revenue	System	Income	Edit
`4-03`	Tour & Transfer Revenue	Folder
`4-03-01`	Airport Transfer Revenue	System	Income	Edit
`4-03-02`	Tour Package Revenue	System	Income	Edit
`4-04`	Other Income	Folder
`4-04-01`	Late Payment / Penalty Fees	System	Other Income	Edit
`4-04-02`	Cancellation Fees	System	Other Income	Edit
`4-04-03`	Currency Exchange Gain	System	Other Income	Edit
Expenses 23 accounts
`5-01`	Cost of Services (Direct)	Folder
`5-01-01`	Third Party Visa Processing Fees Per-visa fee paid to Third Party. 0% VAT — government exempt.	System	Cost of Sales	Edit
`5-01-02`	Third Party Fines & Penalties	System	Cost of Sales	Edit
`5-01-03`	Hotel Cost — Direct Supplier Cost paid directly to an external hotel supplier (not via partner agency credit account). VAT 5% if supplier is VAT-registered — hooks split net + VAT automatically via supplier TRN. Manual entry allowed until hotel module is built.	System	Cost of Sales	Edit
`5-01-04`	Tour & Transfer Cost — Direct Supplier Cost paid directly to an external tour/transfer operator (not via partner agency). VAT 5% if supplier is VAT-registered — split automatically via supplier TRN. Manual entry allowed until tour module is built.	System	Cost of Sales	Edit
`5-02`	Service Cost — Partner Agency	Folder
`5-02-01`	Visa Cost — Partner Agency Auto-posted when credit account is debited for a visa application. VAT inclusive — net + VAT split on journal lines if buyer is VAT-registered.	System	Cost of Sales	Edit
`5-02-02`	Hotel Cost — Partner Agency Auto-posted when credit account is debited for a hotel booking via partner agency.	System	Cost of Sales	Edit
`5-02-03`	Tour & Transfer Cost — Partner Agency Auto-posted when credit account is debited for tour/transfer via partner agency.	System	Cost of Sales	Edit
`5-03`	Salaries & HR	Folder
`5-03-01`	Dubai Office Salaries	System	Expense	Edit
`5-03-02`	Iran Office Salaries	System	Expense	Edit
`5-03-03`	End of Service Benefits UAE labor law requirement	System	Expense	Edit
`5-03-04`	Health Insurance	System	Expense	Edit
`5-04`	Office & Operations	Folder
`5-04-01`	Office Rent — Dubai	System	Expense	Edit
`5-04-02`	Office Rent — Iran	System	Expense	Edit
`5-04-03`	Utilities & Internet	System	Expense	Edit
`5-05`	Technology & Software	Folder
`5-05-01`	Server & Cloud (AWS) Input VAT 5% recoverable	System	Expense	Edit
`5-05-02`	Software Licenses Input VAT 5% recoverable	System	Expense	Edit
`5-06`	Finance & Bank Charges	Folder
`5-06-01`	Bank Transaction Fees 5% input VAT recoverable	System	Expense	Edit
`5-06-02`	Currency Exchange Loss	System	Expense	Edit
`5-07`	Marketing & Sales	Folder
`5-07-01`	Agent / Referral Commission Expense Commission paid to individual agents (account_entity_type=AGENT) for bringing customers. DR this account when commission is earned by agent CR 2-05-xxx Commission Payable. Tag JE line with related_entity_id = agent's account id for per-agent reporting.	System	Expense	Edit
`5-08`	Compliance & Legal	Folder
`5-08-01`	Business License & Permits	System	Expense	Edit
`5-08-02`	Legal & Audit Fees	System	Expense	Edit
`5-09`	Other Expense	Folder
`5-09-01`	Miscellaneous Expenses	System	Other Expense	Edit
`5-09-02`	Depreciation Auto-calculated from fixed assets	System	Other Expense	Edit

63 accounts

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Account Code

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Account Type

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Account Name

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Folders group accounts and cannot receive journal entries directly.

VAT Applicable (UAE 5%)

Description

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Prepaid Balance

Credit Limit

Credit Days

Credit Used

Last Transaction

Payment Type

How this agency pays for services.

Credit Limit (AED)

Maximum outstanding credit extended to this agency.

Credit Days

Number of days until payment is due (0–365).

Notes