Chart Of Account
| # | Master | Sub master | Ledger | subsidiary |
|---|---|---|---|---|
| 1 | Assets | Current Asset | Cash on Hand | Cash On Hand |
| 2 | Sales | Direct Sales | Standard rated Sales | Mauzo ya Chakula |
| 3 | Expenses | Direct Expenses | Standard rated Purchases | Manunuzi ya Vyakula |
| 4 | Assets | Non Current Asset | Furniture and Fitting | Rasilimali |
| 5 | Expenses | Direct Expenses | Standard rated Purchases | Manunuzi toka dukani |
| # | Master | Sub master | Ledger | subsidiary |