Type of account

classify it on this basis

Income Statement, Function of expense PROFIT OR LOSS CONSOLIDATED AND SEPARATE PROFIT OR LOSS Revenue Cost of sales Gross profit General and administrative expense Other operating gains (losses) Profit (loss) from operating activities Finance costs Profit (loss) before income tax Income tax expense, continuing operations Profit (loss) from continuing operations Profit (loss) for period PROFIT (LOSS), ATTRIBUTABLE TO BASIC AND DILUTED EARNINGS PER SHARE BASIC EARNINGS PER SHARE Basic earnings (loss) per share from continuing operations Total basic earnings (loss) per share DILUTED EARNINGS PER SHARE Diluted earnings (loss) per share from continuing operations Total diluted earnings (loss) per share Accounts Recervable Bank Accounts Bank OCC AVc Bank OD Ac Branch / Divisions Cash \& Cash equialents Current Assets Current Liabilities Deposits (Asset) Direct Expenses Direct incomes Duties \& Taxes Equity Expenses (Direct) Expenses (Indirect) Income (Direct) Income (Indirect) Indirect Expenses Indirect Incomes Investments Invetory Loans \& Advances (Asset) Long-Term Liabilities Misc. Expenses (ASSET) Non-Current Assets Provisions Purchase Accounts Reserves \& Surplus Retained Earnings Sales Accounts Secured Loans