Accounts List Construction Company/Building Contractor

Page 1 Account

1-0000

Assets 1-1000

1-2000

Current Assets 1-1100 Cash On Hand 1-1110 Cheque Account 1-1120 Payroll Cheque Account 1-1130 Cash Drawer 1-1140 Petty Cash 1-1150 Provision Account 1-1160 Investment Account 1-1180 Undeposited Funds 1-1190 Electronic Clearing Account 1-1200 Trade Debtors 1-1210 Less Prov'n for Doubtful Debts 1-1300 Deposits Paid 1-1400 Prepaid Insurance 1-1500 Prepaid Interest 1-1700 Other Prepayments 1-1800 Inventory - Materials 1-1810 Work In Progress 1-1950 Withholding Credits 1-1960 Voluntary Withholding Credits 1-1970 ABN Withholding Credits Fixed Assets 1-2100 Land 1-2200 Leasehold Improvements 1-2210 Improvements at Cost 1-2220 Improvements Amortisation 1-2300 Buildings & Improvements 1-2310 Bldgs & Imprv at Cost 1-2320 Bldgs & Imprv Accum Dep 1-2700 Furniture and Fixtures 1-2710 Furniture & Fixtures Orig Co 1-2720 Furniture & Fixtures Accum Dep 1-2800 Equipment 1-2810 Equipment at Cost 1-2820 Equipment Accum Dep

2-0000

Liabilities 2-1000 Current Liabilities 2-1100 Credit Cards 2-1110 Bankcard 2-1120 Diners Club 2-1130 MasterCard 2-1140 Visa 2-1200 Trade Creditors 2-1210 A/P Accrual - Inventory 2-1300 GST Liabilities 2-1310 GST Collected 2-1330 GST Paid 2-1350 Fuel Tax Credits Accrued 2-1355 WET Payable 2-1360 Import Duty Payable 2-1370 Voluntary Withholdings Payable 2-1380 ABN Withholdings Payable 2-1390 Luxury Car Tax Payable 2-1400 Payroll Liabilities 2-1410 Payroll Accruals Payable 2-1420 PAYG Withholding Payable 2-1600 Customer Deposits 2-2000 Long Term Liabilities 2-2100 Bank Loans 2-2200 Mortgages Payable 2-2300 Other Long Term Liabilities Equity 3-1000

3-0000

3-8000 3-9000

Owner's/Shareholder's Equity 3-1100 Owner's/Sharehldr Capital 3-1200 Owner's/Sharehldr Drawings Retained Earnings Current Year Earnings

Accounts List Construction Company/Building Contractor

Page 2 Account

3-9999 4-0000 Income 4-1000 4-2000 4-3000 4-3500 4-4000 4-5000 4-6000 4-8000 4-9000

Historical Balancing

Contract Revenue Internal Income Commercial Construction Residential Construction Other Income Freight Collected Late Fees Collected Miscellaneous Income Fuel Tax Credits

5-0000

Cost of Sales 5-1000 Direct Job Costs 5-1010 Labour 5-1020 Materials 5-1040 Equipment Rent 5-1050 Permits 5-1060 License 5-1070 Bond 5-1080 Insurance 5-1090 Telephone 5-1100 Electricity 5-1110 Heat 5-1120 Other 5-1130 Water 5-1140 Fuel and Oil 5-1150 Special Tax 5-1160 Photographs 5-1170 Sign 5-1180 Tools and Miscellaneous 5-1190 Plans 5-1200 As Built Drawings 5-1210 Temporary Electricity 5-1220 Surveys 5-1230 Travelling Expenses 5-1240 Postage 5-1250 Office Supplies 5-1260 Ice and Water 5-1270 First Aid Supplies 5-1280 Fire Extinguishers 5-1290 Protective Clothing 5-1300 Interest on Retainage 5-1310 Chemical Toilets 5-1320 Tipping Fees 5-1330 Other 5-1340 Subcontracts 5-3000 Discounts Given Expenses 6-1000 General & Administrative Exp 6-1005 Accounting Fees 6-1010 Legal Fees 6-1020 Bank Charges 6-1030 Depreciation 6-1040 Amortisation 6-1050 Postage 6-1060 Office Supplies 6-1070 Subscriptions 6-1080 Advertising 6-1090 Motor Vehicle Expenses 6-1100 Telephone 6-1200 Other 6-1600 Discounts Taken 6-1700 Freight Paid 6-1800 Late Fees Paid 6-1900 Company Taxes 6-4000 Shrinkage/Spoilage 6-5100 Employment Expenses

6-0000

Accounts List Construction Company/Building Contractor

Page 3 Account

6-6000

6-5105 Fringe Benefits Tax 6-5110 Staff Amenities 6-5120 Superannuation 6-5130 Wages & Salaries 6-5140 Workers' Compensation 6-5150 Other Employer Expenses Occupancy Costs 6-6010 Rent 6-6020 Property Insurance 6-6030 Property Taxes 6-6060 Rates 6-6090 Electricity

8-0000

Other Income 8-1000 Interest Income 8-2000 Purchase Discount Other Expenses 9-1000 Interest Expense 9-2000 Income Tax Expense

9-0000