| Category | What to record here | Typical examples |
|---|---|---|
| Purchase of Goods | Anything you buy purely to resell (finished goods) or to incorporate directly into what you sell (raw materials/merchandise). | Retail inventory, wholesale stock, parts that go into a product you manufacture. |
| Travelling & Transport | Costs of moving people or goods for business. | Grab/taxi fares, air tickets, tolls, mileage claims, courier fees, lorry hire. |
| Salaries & Wages | Gross pay to employees on payroll. | Basic salary, overtime, bonuses. |
| Employer EPF, SOCSO, EIS | The statutory employer share of contributions. | Any cost that employer contributes for EPF, SOCSO employer share, EIS. |
| Staff Allowances | Cash or in‑kind benefits that top up basic salary. | Travel allowance, phone allowance, meal allowance. |
| Commissions | Sales incentive paid to salesperson, agents or referral partners. | Agent commissions, affiliate payouts, referral fees. |
| Entertainment | Spending to build or maintain customer/supplier relationships and staff welfare | Client lunches, appreciation events, staff meals. |
| Marketing & Advertisement | Promotion where the primary purpose is to market your product or brand. | Facebook/Google ads, influencer fees, billboard rental. |
| Rental / Lease | Periodic payments to use property or equipment you don’t own. | Office/shop rent, warehouse rent, equipment rent |
| Internet & Phone Charges | Phone, internet related costs. | Phone landline, fibre internet, mobile data plans, company SIMs |
| Water & Electricity | Utility bills for business premises. | TNB, water bills |
| Printing & Stationery | Printing and stationery used in the office. | Paper, ink cartridges, notebooks, pens, name cards, printing flyers. |
| Repair & Maintenance | Maintenance of company assets | Air‑cond servicing, software bug‑fix support, repainting, vehicle tyre change. |
| Insurance & Roadtax | Mandatory or risk‑mitigation premiums and insurance fees. | Fire insurance, public liability, vehicle comprehensive cover, JPJ road‑tax. |
| Purchases of Equipment > RM2 000 | Capital items providing benefit > 1 year and costing more than RM2 000. | Laptops, machinery, furniture sets, delivery van. |
| Purchases of Equipment < RM2 000 | Small‑ticket tools & gadgets that cost less than RM2 000 each. | Portable hard drive, table fan, small power tools. |
| Accounting & Tax Fee | Professional fees for bookkeeping, audit, tax compliance or advice. | PigeonBook subscription, audit fee. |
| Stock Write‑off | Adjustment when inventory is lost, damaged or obsolete. | Expired food, stolen items, shrinkage identified in stock count. |
| Training | Costs to improve employees’ skills directly related to the business. | Training course or workshops, professional certifications |
| Gift & Donation | Contributions without direct commercial benefit. | Donations, sponsorships, charity gifts |
| License & Subscription | Periodic fees for rights or software. | Microsoft 365, SaaS apps, Spotify business plan, website domain renewals, business license. |
| Office Expenses | Miscellaneous running costs that don’t fit elsewhere. | Pantry snacks, office décor, cleaning services, pest control. |
| Owner’s Drawing | Cash or non‑cash withdrawals by sole‑proprietor or partners for personal use. | Personal bank transfers, taking stock home |
| Assessment & Quit Rent | Local council assessment rates and land quit rent. | Annual assessment bill, quit rent payment. |
| Loan Interest | Interest paid on business loans or financing. | Business loan interest, hire-purchase interest. |
| Professional Services | Fees paid to external professionals for their services. | Legal fees, audit fees, consultant fees, architect fees. |
| Purchases of Equipment < RM 2,000 | Purchase of equipment costing below RM 2,000 (treated as an expense). | Small tools, minor equipment. |
| Purchases of Equipment > RM 2,000 | Purchase of equipment costing above RM 2,000 (treated as an asset — select the Asset Type). | Laptop, machinery, furniture. |
| Director Advance | Money advanced to a director, to be repaid later. | Director cash advance. |