[
  {
    "code": 1,
    "accountName": "Assets",
    "type": "Assets",
    "accountNameAr": "الأصول",
    "charts": [
      {
        "code": 11,
        "accountName": "Current Assets",
        "type": "Current Asset",
        "accountNameAr": "أصول متداولة",
        "charts": [
          {
            "code": 1101,
            "accountName": "Cash and equivalents",
            "type": "Non-bank Cash and equivalents",
            "description": "Cash and Equivalents (cash & Petty Cash)",
            "parentAccountCode": "11 - Current Assets",
            "acceptPayments": "No",
            "accountNameAr": "النقد ومايعادله",
            "typeAr": "النقدية ومافي حكمها",
            "descriptionAr": "النقدية وما في حكمها (في الخزينة والعهد)",
            "parentAccountCodeAr": "11 - أصول متداولة",
            "acceptPaymentsAr": "No",
            "charts": [
              {
                "code": 110101,
                "accountName": "Cash on hand",
                "type": "Non-bank Cash and equivalents",
                "description": "Cash in hand",
                "parentAccountCode": "1101 - Cash and equivalents",
                "acceptPayments": "Yes",
                "accountNameAr": "النقدية في الخزينة",
                "typeAr": "النقدية ومافي حكمها",
                "descriptionAr": "النقدية في الخزينة",
                "parentAccountCodeAr": "1101 - النقد ومايعادله",
                "acceptPaymentsAr": "Yes"
              },
              {
                "code": 110102,
                "accountName": "Petty cash",
                "type": "Petty cash",
                "description": "Cash payment to an employee to pay on behalf of the employer for Organization expenses",
                "parentAccountCode": "1101 - Cash and equivalents",
                "acceptPayments": "Yes",
                "accountNameAr": "العهد النقدية",
                "typeAr": "عهد نقدية",
                "descriptionAr": "العهد النقدية للموظفين بشكل مؤقت أو دائم لدفع مصروفات المنشأة",
                "parentAccountCodeAr": "1101 - النقد ومايعادله",
                "acceptPaymentsAr": "Yes"
              }
            ]
          },
          {
            "code": 1102,
            "accountName": "Cash in bank",
            "type": "Bank Account",
            "description": "Bank Account",
            "parentAccountCode": "11 - Current Assets",
            "acceptPayments": "No",
            "accountNameAr": "النقدية في البنك",
            "typeAr": "حساب البنك",
            "descriptionAr": "النقدية في البنوك",
            "parentAccountCodeAr": "11 - أصول متداولة",
            "acceptPaymentsAr": "No",
            "charts": [
              {
                "code": 110201,
                "accountName": "Bank Current Account - Bank Name",
                "type": "Bank Account",
                "description": "Current Account - Bank Name",
                "parentAccountCode": "1102 - Cash in bank",
                "acceptPayments": "Yes",
                "accountNameAr": "حساب البنك الجاري - اسم البنك",
                "typeAr": "حساب البنك",
                "descriptionAr": "حساب البنك الجاري - اسم البنك",
                "parentAccountCodeAr": "1102 - النقدية في البنك",
                "acceptPaymentsAr": "Yes"
              }
            ]
          },
          {
            "code": 1103,
            "accountName": "Accounts receivable",
            "type": "Accounts receivable",
            "description": "money due to a firm for goods or services delivered or used but not yet paid for by customers",
            "parentAccountCode": "11 - Current Assets",
            "acceptPayments": "No",
            "accountNameAr": "المدينون",
            "typeAr": "المدينون",
            "descriptionAr": "مبالغ مستحقة على حساب العملاء (بالأجل)",
            "parentAccountCodeAr": "11 - أصول متداولة",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 1104,
            "accountName": "Prepaid expenses",
            "type": "Prepaid expenses and others",
            "description": "Amount paid in advance to get the service or product to be received in the future, for example Medical insurance, staff advances & office rent",
            "parentAccountCode": "11 - Current Assets",
            "acceptPayments": "No",
            "accountNameAr": "مصروفات مقدمة",
            "typeAr": "مصروفات مقدمة",
            "descriptionAr": "مصروف مدفوع مقدماً مثل التأمين وسلف الموظفين وإيجار المكتب",
            "parentAccountCodeAr": "11 - أصول متداولة",
            "acceptPaymentsAr": "No",
            "charts": [
              {
                "code": 110401,
                "accountName": "Prepaid medical insurance",
                "type": "Prepaid expenses and others",
                "description": "Medical Insurance paid in advance will be amortized in the financial year",
                "parentAccountCode": "1104 - Prepaid expenses",
                "acceptPayments": "No",
                "accountNameAr": "تأمين طبي مقدم",
                "typeAr": "مصروفات مقدمة",
                "descriptionAr": "تأمين طبي مدفوع مقدماً يتم إطفاء مايخص السنة المالية إلى مصروف",
                "parentAccountCodeAr": "1104 - مصروفات مقدمة",
                "acceptPaymentsAr": "No"
              },
              {
                "code": 110402,
                "accountName": "Prepaid rent",
                "type": "Prepaid expenses and others",
                "description": "Rent paid in advance will be amortized in the financial year",
                "parentAccountCode": "1104 - Prepaid expenses",
                "acceptPayments": "No",
                "accountNameAr": "إيجار مقدم",
                "typeAr": "مصروفات مقدمة",
                "descriptionAr": "إيجار مدفوع مقدماً يتم إطفاء مايخص السنة المالية إلى مصروف",
                "parentAccountCodeAr": "1104 - مصروفات مقدمة",
                "acceptPaymentsAr": "No"
              }
            ]
          },
          {
            "code": 1105,
            "accountName": "Staff advances",
            "type": "Employees advances",
            "description": "Loan by the employer to employee who's obligated to payback",
            "parentAccountCode": "11 - Current Assets",
            "acceptPayments": "No",
            "accountNameAr": "مدفوعات مقدمة للموظفين",
            "typeAr": "سلف موظفين",
            "descriptionAr": "سلف الموظفين يلتزم الموظف بسدادها حسب المتفق عليه",
            "parentAccountCodeAr": "11 - أصول متداولة",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 1106,
            "accountName": "Inventory",
            "type": "Inventory",
            "description": "Inventory (includes the raw materials & products )",
            "parentAccountCode": "11 - Current Assets",
            "acceptPayments": "No",
            "accountNameAr": "المخزون",
            "typeAr": "المخزون",
            "descriptionAr": "المخزون ويشمل المواد أولية وتامة الصنع",
            "parentAccountCodeAr": "11 - أصول متداولة",
            "acceptPaymentsAr": "No"
          }
        ]
      }
    ]
  },
  {
    "code": 2,
    "accountName": "Liability",
    "type": "Liability",
    "accountNameAr": "الالتزامات",
    "typeAr": "الالتزامات",
    "charts": [
      {
        "code": 21,
        "accountName": "Current Liability",
        "type": "Current Liability",
        "accountNameAr": "الالتزامات المتداولة",
        "typeAr": "الالتزامات المتداولة",
        "charts": [
          {
            "code": 2101,
            "accountName": "Accounts payable",
            "type": "Accounts payable",
            "description": "Amount the organization is owed to a supplier or vendor for a product or service has been received",
            "parentAccountCode": "21 - Current Liability",
            "acceptPayments": "No",
            "accountNameAr": "الدائنون",
            "typeAr": "الدائنون",
            "descriptionAr": "مبالغ مستحقة لحسابات الموردين (بالأجل)",
            "parentAccountCodeAr": "21 - الالتزامات المتداولة",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 2102,
            "accountName": "Accrued expenses",
            "type": "Accrued expenses",
            "description": "Accrued expenses not booked or paid yet",
            "parentAccountCode": "21 - Current Liability",
            "acceptPayments": "No",
            "accountNameAr": "مصروفات مستحقة",
            "typeAr": "مصاريف مستحقة",
            "descriptionAr": "مصروفات مستحقة على المنشأة لم يتم سدادها أو تسجيلها بعد",
            "parentAccountCodeAr": "21 - الالتزامات المتداولة",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 2103,
            "accountName": "Accrued salaries",
            "type": "Accrued salaries and amounts owed to employees",
            "description": "Accrued salaries not paid yet",
            "parentAccountCode": "21 - Current Liability",
            "acceptPayments": "No",
            "accountNameAr": "الرواتب المستحقة",
            "typeAr": "الرواتب والمبالغ المستحقة للموظفين",
            "descriptionAr": "رواتب مستحقة على المنشأة لم يتم سدادها بعد",
            "parentAccountCodeAr": "21 - الالتزامات المتداولة",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 2104,
            "accountName": "Short-term loans",
            "type": "Short-term Borrowings",
            "description": "Amount borrowed and paid back in less than a year or Financial period which longer",
            "parentAccountCode": "21 - Current Liability",
            "acceptPayments": "No",
            "accountNameAr": "قروض قصيرة الأجل",
            "typeAr": "قروض قصيرة الأجل",
            "descriptionAr": "قروض متوقع سدادها خلال عام أو فترة مالية أيهما أطول",
            "parentAccountCodeAr": "21 - الالتزامات المتداولة",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 2105,
            "accountName": "VAT payable",
            "type": "Vat payable",
            "description": "VAT payable to GAZT",
            "parentAccountCode": "21 - Current Liability",
            "acceptPayments": "No",
            "accountNameAr": "ضريبة القيمة المضافة المستحقة",
            "typeAr": "ضريبة القيمة المضافة المستحقة",
            "descriptionAr": "ضريبة القيمة المضافة مستحقة الدفع لهيئة الزكاة والدخل",
            "parentAccountCodeAr": "21 - الالتزامات المتداولة",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 2106,
            "accountName": "Accrued Taxes",
            "type": "Taxes Payable",
            "description": "Foreign Companies Accrued Taxes",
            "parentAccountCode": "21 - Current Liability",
            "acceptPayments": "No",
            "accountNameAr": "الضرائب المستحقة",
            "typeAr": "الضرائب المستحقة",
            "descriptionAr": "ضريبة الدخل المستحقة عن الشركات الأجنبية",
            "parentAccountCodeAr": "21 - الالتزامات المتداولة",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 2107,
            "accountName": "Unearned revenues",
            "type": "Unearned revenues",
            "description": "Amount received for a service or product that has yet to be provided or delivered",
            "parentAccountCode": "21 - Current Liability",
            "acceptPayments": "No",
            "accountNameAr": "إيرادات غير مكتسبة",
            "typeAr": "الإيرادات المقدمة",
            "descriptionAr": "مبالغ حصلت عليها المنشأة قبل تسليم البضاعة أو تقديم الخدمة",
            "parentAccountCodeAr": "21 - الالتزامات المتداولة",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 2108,
            "accountName": "General Organization for Social insurance payable",
            "type": "Other Current Liability",
            "description": "Amount Due to GOSI",
            "parentAccountCode": "21 - Current Liability",
            "acceptPayments": "No",
            "accountNameAr": "مستحقات المؤسسة العامة للتأمينات الاجتماعية",
            "typeAr": "التزامات متداولة أخرى",
            "descriptionAr": "مبالغ مستحقة للمؤسسة العامة للتأمينات الاجتماعية",
            "parentAccountCodeAr": "21 - الالتزامات المتداولة",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 2109,
            "accountName": "Accumulated Depreciation",
            "type": "Accumulated Depreciation",
            "description": "Accumulated asset depreciation",
            "parentAccountCode": "21 - Current Liability",
            "acceptPayments": "No",
            "accountNameAr": "مجمع الاستهلاك",
            "typeAr": "مجمع الاستهلاك",
            "descriptionAr": "مجمع استهلاك الأصول",
            "parentAccountCodeAr": "21 - الالتزامات المتداولة",
            "acceptPaymentsAr": "No",
            "charts": [
              {
                "code": 210901,
                "accountName": "Buildings accumulated depreciation",
                "type": "Accumulated Depreciation",
                "description": "Buildings accumulated depreciation",
                "parentAccountCode": "2109 - Accumulated Depreciation",
                "acceptPayments": "No",
                "accountNameAr": "مجمع استهلاك المباني",
                "typeAr": "مجمع الاستهلاك",
                "descriptionAr": "مجمع استهلاك المباني",
                "parentAccountCodeAr": "2109 - مجمع الاستهلاك",
                "acceptPaymentsAr": "No"
              },
              {
                "code": 210902,
                "accountName": "Equipment accumulated depreciation",
                "type": "Accumulated Depreciation",
                "description": "Equipment accumulated depreciation",
                "parentAccountCode": "2109 - Accumulated Depreciation",
                "acceptPayments": "No",
                "accountNameAr": "مجمع استهلاك المعدات",
                "typeAr": "مجمع الاستهلاك",
                "descriptionAr": "مجمع استهلاك المعدات",
                "parentAccountCodeAr": "2109 - مجمع الاستهلاك",
                "acceptPaymentsAr": "No"
              },
              {
                "code": 210903,
                "accountName": "Computers & printers accumulated depreciation",
                "type": "Accumulated Depreciation",
                "description": "Computers & printers accumulated depreciation",
                "parentAccountCode": "2109 - Accumulated Depreciation",
                "acceptPayments": "No",
                "accountNameAr": "مجمع استهلاك أجهزة مكتبية وطابعات",
                "typeAr": "مجمع الاستهلاك",
                "descriptionAr": "مجمع استهلاك أجهزة مكتبية وطابعات",
                "parentAccountCodeAr": "2109 - مجمع الاستهلاك",
                "acceptPaymentsAr": "No"
              }
            ]
          }
        ]
      }
    ]
  },
  {
    "code": 3,
    "accountName": "Equity",
    "type": "Equity",
    "accountNameAr": "حقوق الملكية",
    "typeAr": "حقوق الملاك",
    "charts": [
      {
        "code": 31,
        "accountName": "Issued Capital",
        "type": "Issued Capital",
        "accountNameAr": "رأس المال",
        "typeAr": "رأس المال المصدر",
        "charts": [
          {
            "code": 3101,
            "accountName": "Registered capital",
            "type": "Registered capital",
            "description": "Capital registered in Commercial Registration Doc. CR",
            "parentAccountCode": "31 - Issued Capital",
            "acceptPayments": "No",
            "accountNameAr": "رأس المال المسجل",
            "typeAr": "رأس المال",
            "descriptionAr": "رأس المال المسجل في السجل التجاري",
            "parentAccountCodeAr": "31 - رأس المال",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 3102,
            "accountName": "Additional paid in capital",
            "type": "Additional paid-in capital",
            "description": "Additional capital paid by owners to increase the equity",
            "parentAccountCode": "31 - Issued Capital",
            "acceptPayments": "No",
            "accountNameAr": "رأس المال الإضافي المدفوع",
            "typeAr": "رأس المال الإضافي المدفوع",
            "descriptionAr": "رأس المال إضافي مدفوع من قبل المستثمرين لزيادة حقوق الملكية",
            "parentAccountCodeAr": "31 - رأس المال",
            "acceptPaymentsAr": "No"
          }
        ]
      },
      {
        "code": 32,
        "accountName": "Other equity",
        "type": "Other equity",
        "accountNameAr": "حقوق ملكية أخرى",
        "typeAr": "حقوق الملاك الأخرى",
        "charts": [
          {
            "code": 3201,
            "accountName": "Opening balance",
            "type": "Other equity",
            "description": "Opening balance",
            "parentAccountCode": "32 - Other equity",
            "acceptPayments": "No",
            "accountNameAr": "أرصدة افتتاحية",
            "typeAr": "حقوق ملكية أخرى",
            "descriptionAr": "الأرصدة الافتتاحية",
            "parentAccountCodeAr": "32 - حقوق ملكية أخرى",
            "acceptPaymentsAr": "No"
          }
        ]
      },
      {
        "code": 33,
        "accountName": "Reserve",
        "type": "Other equity",
        "accountNameAr": "احتياطيات",
        "typeAr": "حقوق الملاك الأخرى",
        "charts": [
          {
            "code": 3301,
            "accountName": "Statutory reserve",
            "type": "Reserves",
            "description": "Amount set aside to meet organization obligation",
            "parentAccountCode": "33 - Reserve",
            "acceptPayments": "No",
            "accountNameAr": "احتياطي نظامي",
            "typeAr": "الاحتياطيات",
            "descriptionAr": "تجنيب 10% من صافي الربح حتى يصل إلى 30% من رأس المال حسب نظام الشركات",
            "parentAccountCodeAr": "33 - احتياطيات",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 3302,
            "accountName": "Foreign currency translation reserve",
            "type": "Reserves",
            "description": "Difference between the translated values of any asset/liability at EOM rate and historical rate",
            "parentAccountCode": "33 - Reserve",
            "acceptPayments": "No",
            "accountNameAr": "احتياطي ترجمة عملات أجنبية",
            "typeAr": "الاحتياطيات",
            "descriptionAr": "احتياطي لتغطية الفرق بين سعر الصرف عند تسجيل الأصول أو الالتزامات عن سعر الصرف وقت السداد",
            "parentAccountCodeAr": "33 - احتياطيات",
            "acceptPaymentsAr": "No"
          }
        ]
      },
      {
        "code": 34,
        "accountName": "Retained earnings or losses",
        "type": "Retained earnings",
        "accountNameAr": "الأرباح المبقاة (أو الخسائر)",
        "typeAr": "أرباح/خسائر مبقاة",
        "charts": [
          {
            "code": 3401,
            "accountName": "Profit and loss",
            "type": "Retained earnings",
            "description": "Profit and loss of the current financial period",
            "parentAccountCode": "34 - Retained earnings or losses",
            "acceptPayments": "No",
            "accountNameAr": "الأرباح والخسائر العاملة",
            "typeAr": "الأرباح المبقاة (أو الخسائر)",
            "descriptionAr": "صافي الربح أو الخسارة للفترة المالية الحالية",
            "parentAccountCodeAr": "34 - الأرباح المبقاة (أو الخسائر)",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 3402,
            "accountName": "Retained earnings or losses",
            "type": "Retained earnings",
            "description": "Amount from Net income is held or retained from net income and saved for future",
            "parentAccountCode": "34 - Retained earnings or losses",
            "acceptPayments": "No",
            "accountNameAr": "الأرباح المبقاة (أو الخسائر)",
            "typeAr": "الأرباح المبقاة (أو الخسائر)",
            "descriptionAr": "أرباح مبقاة لغرض إعادة استثمارها في أعمال المنشأة",
            "parentAccountCodeAr": "34 - الأرباح المبقاة (أو الخسائر)",
            "acceptPaymentsAr": "No"
          }
        ]
      }
    ]
  },
  {
    "code": 4,
    "accountName": "Revenue",
    "type": "Revenue",
    "accountNameAr": "الإيرادات",
    "typeAr": "الايرادات",
    "charts": [
      {
        "code": 41,
        "accountName": "Operational Revenue",
        "type": "Sales",
        "accountNameAr": "الإيرادات التشغيلية",
        "typeAr": "المبيعات",
        "charts": [
          {
            "code": 4101,
            "accountName": "Revenue of Products and services Sales",
            "type": "Sales",
            "description": "Income generated from selling a product/service",
            "parentAccountCode": "41 - Operational Revenue",
            "acceptPayments": "No",
            "accountNameAr": "إيرادات المبيعات/الخدمات",
            "typeAr": "المبيعات",
            "descriptionAr": "الدخل الناتج من بيع سلعة أو تقديم خدمة",
            "parentAccountCodeAr": "41 - الإيرادات التشغيلية",
            "acceptPaymentsAr": "No"
          }
        ]
      },
      {
        "code": 42,
        "accountName": "Non-operating revenues",
        "type": "Non Operative Revenue",
        "accountNameAr": "الإيرادات غير التشغيلية",
        "typeAr": "الإيرادات الأخرى",
        "charts": [
          {
            "code": 4201,
            "accountName": "Other income",
            "type": "Other Revenue",
            "description": "Income generated from activities not related to its core business operation",
            "parentAccountCode": "42 - Non-operating revenues",
            "acceptPayments": "No",
            "accountNameAr": "إيرادات أخرى",
            "typeAr": "إيرادات أخرى",
            "descriptionAr": "إيراد نتج من أنشطة أخرى للمنشأة غير النشاط الأساسي",
            "parentAccountCodeAr": "42 - الإيرادات غير التشغيلية",
            "acceptPaymentsAr": "No"
          }
        ]
      }
    ]
  },
  {
    "code": 5,
    "accountName": "Expenses",
    "type": "Expenses",
    "accountNameAr": "المصاريف",
    "typeAr": "المصاريف",
    "charts": [
      {
        "code": 51,
        "accountName": "Direct Cost",
        "type": "Direct Costs",
        "accountNameAr": "التكاليف المباشرة",
        "typeAr": "التكلفة المباشرة",
        "charts": [
          {
            "code": 5101,
            "accountName": "Cost of goods sold",
            "type": "Cost of sales",
            "description": "Cost of good sold",
            "parentAccountCode": "51 - Direct Cost",
            "acceptPayments": "No",
            "accountNameAr": "تكلفة البضاعة المباعة",
            "typeAr": "تكلفة المبيعات",
            "descriptionAr": "تكلفة البضاعة المباعة",
            "parentAccountCodeAr": "51 - التكاليف المباشرة",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5102,
            "accountName": "Salaries and wages",
            "type": "Other Direct Cost",
            "description": "Salary cost for the employees working in the operation (factory, shop ...)",
            "parentAccountCode": "51 - Direct Cost",
            "acceptPayments": "No",
            "accountNameAr": "رواتب وأجور",
            "typeAr": "تكاليف مباشرة أخرى",
            "descriptionAr": "رواتب وأجور الموظفين العاملين في النشاط الأساسي للمنشأة",
            "parentAccountCodeAr": "51 - التكاليف المباشرة",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5103,
            "accountName": "Sales commissions",
            "type": "Other Direct Cost",
            "description": "Commission based on sales",
            "parentAccountCode": "51 - Direct Cost",
            "acceptPayments": "No",
            "accountNameAr": "عمولات البيع",
            "typeAr": "تكاليف مباشرة أخرى",
            "descriptionAr": "عمولات البيع",
            "parentAccountCodeAr": "51 - التكاليف المباشرة",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5104,
            "accountName": "Shipping and custom fees",
            "type": "Other Direct Cost",
            "description": "Shipping and custom fees for Imported products",
            "parentAccountCode": "51 - Direct Cost",
            "acceptPayments": "No",
            "accountNameAr": "شحن وتخليص جمركي",
            "typeAr": "تكاليف مباشرة أخرى",
            "descriptionAr": "شحن وتخليص جمركي للبضاعة المستوردة من الخارج",
            "parentAccountCodeAr": "51 - التكاليف المباشرة",
            "acceptPaymentsAr": "No"
          }
        ]
      },
      {
        "code": 52,
        "accountName": "Operational Cost",
        "type": "Operational Cost",
        "accountNameAr": "التكاليف التشغيلية",
        "typeAr": "تكاليف تشغيلية",
        "charts": [
          {
            "code": 5201,
            "accountName": "Salaries and administrative fees",
            "type": "Salaries",
            "description": "For the employees working in head office",
            "parentAccountCode": "52 - Operational Cost",
            "acceptPayments": "No",
            "accountNameAr": "الرواتب والرسوم الإدارية",
            "typeAr": "الرواتب",
            "descriptionAr": "رواتب وأجور الموظفين الإداريين",
            "parentAccountCodeAr": "52 - التكاليف التشغيلية",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5202,
            "accountName": "Medical insurance and treatment",
            "type": "General and Administrative",
            "description": "Medical Insurance and treatment",
            "parentAccountCode": "52 - Operational Cost",
            "acceptPayments": "No",
            "accountNameAr": "تأمين طبي",
            "typeAr": "مصاريف عمومية وإدارية",
            "descriptionAr": "تأمين طبي وعلاج",
            "parentAccountCodeAr": "52 - التكاليف التشغيلية",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5203,
            "accountName": "Marketing and advertising",
            "type": "Marketing",
            "description": "Marketing & Advertising expenses",
            "parentAccountCode": "52 - Operational Cost",
            "acceptPayments": "No",
            "accountNameAr": "مصاريف تسويقية ودعائية",
            "typeAr": "مصاريف تسويقية",
            "descriptionAr": "مصاريف تسويقية ودعائية",
            "parentAccountCodeAr": "52 - التكاليف التشغيلية",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5204,
            "accountName": "Rental expenses",
            "type": "General and Administrative",
            "description": "Office Rent",
            "parentAccountCode": "52 - Operational Cost",
            "acceptPayments": "No",
            "accountNameAr": "مصاريف الإيجار",
            "typeAr": "مصاريف عمومية وإدارية",
            "descriptionAr": "إيجار المكتب",
            "parentAccountCodeAr": "52 - التكاليف التشغيلية",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5205,
            "accountName": "Commissions and incentives",
            "type": "Employee incentives and benefits",
            "description": "For the employees working in head office",
            "parentAccountCode": "52 - Operational Cost",
            "acceptPayments": "No",
            "accountNameAr": "عمولات وحوافز",
            "typeAr": "مكافآت وحوافز",
            "descriptionAr": "مكافآت وحوافز للموظفين الإداريين",
            "parentAccountCodeAr": "52 - التكاليف التشغيلية",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5206,
            "accountName": "Travel Expenses",
            "type": "General and Administrative",
            "description": "Travel Tickets",
            "parentAccountCode": "52 - Operational Cost",
            "acceptPayments": "No",
            "accountNameAr": "تذاكر سفر",
            "typeAr": "مصاريف عمومية وإدارية",
            "descriptionAr": "مصاريف سفر",
            "parentAccountCodeAr": "52 - التكاليف التشغيلية",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5207,
            "accountName": "Social insurance expense",
            "type": "General and Administrative",
            "description": "a percentage of GOSI Subscription paid monthly",
            "parentAccountCode": "52 - Operational Cost",
            "acceptPayments": "No",
            "accountNameAr": "التأمينات الاجتماعية",
            "typeAr": "مصاريف عمومية وإدارية",
            "descriptionAr": "نسبة التأمينات الاجتماعية تدفع شهرياً",
            "parentAccountCodeAr": "52 - التكاليف التشغيلية",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5208,
            "accountName": "Government fees",
            "type": "General and Administrative",
            "description": "For Example CR Renewal & Chamber of commerce stamp",
            "parentAccountCode": "52 - Operational Cost",
            "acceptPayments": "No",
            "accountNameAr": "الرسوم الحكومية",
            "typeAr": "مصاريف عمومية وإدارية",
            "descriptionAr": "مثل رسوم تجديد السجل التجاري والبلدية وختم الغرفة التجارية",
            "parentAccountCodeAr": "52 - التكاليف التشغيلية",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5209,
            "accountName": "Fees and subscriptions",
            "type": "General and Administrative",
            "description": "Subscription fees",
            "parentAccountCode": "52 - Operational Cost",
            "acceptPayments": "No",
            "accountNameAr": "رسوم واشتراكات",
            "typeAr": "مصاريف عمومية وإدارية",
            "descriptionAr": "رسوم اشتراكات",
            "parentAccountCodeAr": "52 - التكاليف التشغيلية",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5210,
            "accountName": "Utilities expenses",
            "type": "General and Administrative",
            "description": "Water, electricity, telephone & Internet bills",
            "parentAccountCode": "52 - Operational Cost",
            "acceptPayments": "No",
            "accountNameAr": "مصاريف خدمات المكتب",
            "typeAr": "مصاريف عمومية وإدارية",
            "descriptionAr": "فواتير الماء والكهرباء والهاتف والانترنت",
            "parentAccountCodeAr": "52 - التكاليف التشغيلية",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5211,
            "accountName": "Stationery and prints",
            "type": "General and Administrative",
            "description": "Stationery & Printing",
            "parentAccountCode": "52 - Operational Cost",
            "acceptPayments": "No",
            "accountNameAr": "مصاريف مكتبية ومطبوعات",
            "typeAr": "مصاريف عمومية وإدارية",
            "descriptionAr": "قرطاسية وطباعة",
            "parentAccountCodeAr": "52 - التكاليف التشغيلية",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5212,
            "accountName": "Hospitality and cleanliness",
            "type": "General and Administrative",
            "description": "Hospitality & cleanliness",
            "parentAccountCode": "52 - Operational Cost",
            "acceptPayments": "No",
            "accountNameAr": "مصاريف ضيافة",
            "typeAr": "مصاريف عمومية وإدارية",
            "descriptionAr": "ضيافة ونظافة تخص المنشأة",
            "parentAccountCodeAr": "52 - التكاليف التشغيلية",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5213,
            "accountName": "Bank commissions",
            "type": "General and Administrative",
            "description": "Any Bank fees like transfer fees, interest & stamped Statement",
            "parentAccountCode": "52 - Operational Cost",
            "acceptPayments": "No",
            "accountNameAr": "عمولات بنكية",
            "typeAr": "مصاريف عمومية وإدارية",
            "descriptionAr": "رسوم بنكية عند تحويل من بنك محلي إلى بنك محلي آخر أو لطباعة كشف حساب مختوم",
            "parentAccountCodeAr": "52 - التكاليف التشغيلية",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5214,
            "accountName": "Other expenses",
            "type": "General and Administrative",
            "description": "Other expenses",
            "parentAccountCode": "52 - Operational Cost",
            "acceptPayments": "No",
            "accountNameAr": "مصاريف أخرى",
            "typeAr": "مصاريف عمومية وإدارية",
            "descriptionAr": "مصاريف أخرى متنوعة",
            "parentAccountCodeAr": "52 - التكاليف التشغيلية",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5215,
            "accountName": "Depreciation",
            "type": "Depreciation",
            "description": "Fixed Asset Depreciation",
            "parentAccountCode": "52 - Operational Cost",
            "acceptPayments": "No",
            "accountNameAr": "مصاريف الإهلاك",
            "typeAr": "مصاريف الاستهلاك",
            "descriptionAr": "إهلاك الأصول الثابتة",
            "parentAccountCodeAr": "52 - التكاليف التشغيلية",
            "acceptPaymentsAr": "No",
            "charts": [
              {
                "code": 521501,
                "accountName": "Buildings depreciation expense",
                "type": "Depreciation",
                "description": "Buildings depreciation expense",
                "parentAccountCode": "5215 - Depreciation",
                "acceptPayments": "No",
                "accountNameAr": "مصروف إهلاك المباني",
                "typeAr": "مصاريف الاستهلاك",
                "descriptionAr": "مصروف إهلاك المباني",
                "parentAccountCodeAr": "5215 - مصاريف الإهلاك",
                "acceptPaymentsAr": "No"
              },
              {
                "code": 521502,
                "accountName": "Equipment depreciation expense",
                "type": "Depreciation",
                "description": "Equipment depreciation expense",
                "parentAccountCode": "5215 - Depreciation",
                "acceptPayments": "No",
                "accountNameAr": "مصروف إهلاك المعدات",
                "typeAr": "مصاريف الاستهلاك",
                "descriptionAr": "مصروف إهلاك المعدات",
                "parentAccountCodeAr": "5215 - مصاريف الإهلاك",
                "acceptPaymentsAr": "No"
              },
              {
                "code": 521503,
                "accountName": "Computers & printers depreciation expense",
                "type": "Depreciation",
                "description": "Computers & printers depreciation expense",
                "parentAccountCode": "5215 - Depreciation",
                "acceptPayments": "No",
                "accountNameAr": "مصروف إهلاك أجهزة مكتبية وطابعات",
                "typeAr": "مصاريف الاستهلاك",
                "descriptionAr": "مصروف إهلاك أجهزة مكتبية وطابعات",
                "parentAccountCodeAr": "5215 - مصاريف الإهلاك",
                "acceptPaymentsAr": "No"
              }
            ]
          },
          {
            "code": 5219,
            "accountName": "Transportation expense",
            "type": "General and Administrative",
            "description": "Transportation expense (Fuel, Taxi)",
            "parentAccountCode": "52 - Operational Cost",
            "acceptPayments": "No",
            "accountNameAr": "مصروف نقل ومواصلات",
            "typeAr": "مصاريف عمومية وإدارية",
            "descriptionAr": "مصروف نقل ومواصلات (بنزين ، أجرة)",
            "parentAccountCodeAr": "52 - التكاليف التشغيلية",
            "acceptPaymentsAr": "No"
          }
        ]
      },
      {
        "code": 53,
        "accountName": "Non- Operational Expenses",
        "type": "Non Operation Expense",
        "accountNameAr": "مصاريف غير التشغيلية",
        "typeAr": "تكاليف غير تشغيلية",
        "charts": [
          {
            "code": 5301,
            "accountName": "Zakat",
            "type": "Zakat",
            "description": "Zakat for GAZT",
            "parentAccountCode": "53 - Non- Operational Expenses",
            "acceptPayments": "No",
            "accountNameAr": "الزكاة",
            "typeAr": "الزكاة",
            "descriptionAr": "زكاة تدفع لهيئة الزكاة والدخل",
            "parentAccountCodeAr": "53 - مصاريف غير التشغيلية",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5302,
            "accountName": "TAX",
            "type": "Taxes",
            "description": "TAX for GAZT",
            "parentAccountCode": "53 - Non- Operational Expenses",
            "acceptPayments": "No",
            "accountNameAr": "الضرائب",
            "typeAr": "ضرائب",
            "descriptionAr": "ضريبة الدخل تدفع لهيئة الزكاة والدخل",
            "parentAccountCodeAr": "53 - مصاريف غير التشغيلية",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5303,
            "accountName": "Change in currency value gains or losses",
            "type": "Change in currency value gains or losses",
            "description": "Gain/losses of foreign currency change",
            "parentAccountCode": "53 - Non- Operational Expenses",
            "acceptPayments": "No",
            "accountNameAr": "ترجمة عملات أجنبية",
            "typeAr": "ترجمة عملات أجنبية",
            "descriptionAr": "الربح أو الخسارة من ترجمة عملات أجنبية",
            "parentAccountCodeAr": "53 - مصاريف غير التشغيلية",
            "acceptPaymentsAr": "No"
          },
          {
            "code": 5304,
            "accountName": "Interest",
            "type": "Interest Expenses",
            "description": "Bank interests",
            "parentAccountCode": "53 - Non- Operational Expenses",
            "acceptPayments": "No",
            "accountNameAr": "فوائد",
            "typeAr": "مصروف فوائد",
            "descriptionAr": "فوائد بنكية",
            "parentAccountCodeAr": "53 - مصاريف غير التشغيلية",
            "acceptPaymentsAr": "No"
          }
        ]
      }
    ]
  }
]