Account 10000 11000 11100 11110 11120 11130 11140 11160 11190 11200 11210 11300 11310 11320

11330 11400 11500 11600 11700 12000 12100 12200 12210 12220 12300 12310 12320 12400 12410 12420 12500 12510 12520 20000 21000 21100 21110 21120 21130 21200 21300 21310 21400 21410 21420 21430 21440 21450 21460 21600 21700 21900 22000 22100 22200 30000 31000 31100 31200

Number Account Name Assets Current Assets Cash On Hand Checking Account Payroll Checking Account Cash Drawer Petty Cash Undeposited Funds Electronic Clearing Account Accounts Receivable Allowance for Doubtful Accts Inventories Inventory, Food Inventory, Beverages Inventory, Supplies Prepaid Insurance Prepaid Interest Prepaid Taxes Deposits Paid Fixed Assets Land Lease Improvements Lease Improvement Orig Cost Lease Improvements Accum Dep Buildings and Improvements Bldgs. & Imprvmnts Orig Cost Bldgs & Imprvmnts Accum Dep Furniture and Fixtures Furniture & Fixtures Orig Co Furniture & Fixtures Accum Dep China, Glass, Silver & Linen China, Etc. Orig Cost China, Etc. Accum Dep Liabilities Current Liabilities Credit Cards American Express MasterCard Visa Accounts Payable Sales Tax Payable Import Duty Payable Payroll Withholding Default Payroll Withholding Federal Income Tax Payable FMed/FSoc Payable FUTA Payable State Income Tax Payable SUI/SDI Payable Customer Deposits Gift Certificates Other Current Liabilities Long Term Liabilities Bank Loans Other Long Term Liabilities Equity Owner/Sharehldr Equity Owner/Sharehldr Investment Owner/Sharehldr Withdrawal

38000 39000 39999 40000 41000 41100 41200 42000 45000 46000 48000 50000 51000 52000 53000 60000 61000 61100 61200 61300 61400 61500 61600 61700 61800 61900 63000 63100 63200 64000 64100 64500 64600 64700 64800 65100 65110 65120 65130 65200 65210 65220 65230 66000 66010 66020 66030 66040 66050 66060 66070 80000 82000 90000 91000

Retained Earnings Current Year Earnings Historical Balancing Income Sales Sales, Food Sales, Beverage Returns and Allowances Freight Collected Late Fees Collected Miscellaneous Income Cost Of Sales Cost Of Sales, Food Cost Of Sales - Beverage Discounts Given Expenses General & Administrative Exp Legal & Professional Fees Bank Charges Depreciation Postage Office Supplies Discounts Taken Freight Paid Late Fees Paid Shrinkage/Spoilage Marketing Expenses Advertising Research Operating Expenses Laundry Kitchen Utensils Decorations Supplies Uniforms Wages & Salaries Wages Vacation Pay Expense Employer Payroll Tax Expense Employee Benefits Workers' Compensation Group Medical Insurance Disability Insurance Occupancy Costs Rent Property Insurance Property Taxes Water Electric Fuel Removal of Waste Other Income Interest Income Other Expenses Interest Expense