Vous êtes sur la page 1sur 4

Chart of Accounts

Account

Type

1000 . Cash

Bank

1010 . Checking Account - (name)

Bank

1030 . Cash/Credit Card Clearing

Bank

1040 . Savings Account - (name)

Bank

1050 . Money Market Account - (name)

Bank

1060 . Other Bank Account - (name)

Bank

1099 . Bill Payment Account

Bank

1002 . Payroll Account

Bank

1130 . Petty Cash Fund

Bank

1131 . Cash Drawers

Bank

1133 . Cash Drawer 1

Bank

1135 . Cash Drawer 2

Bank

1140 . Cash Drawer 3

Bank

1201 . Accounts Receivable

Accounts Receivable

1450 . Account Receivable - Employee

Other Current Asset

1499 . Undeposited Funds

Other Current Asset

1500 . Due To/From (intercompany1)

Other Current Asset

1518 . Due To/From (intercompany2)

Other Current Asset

1600 . Inventory

Other Current Asset

1730 . Prepaid Insurance

Other Current Asset

1731 . Prepaid Insurance - Work Comp

Other Current Asset

1740 . Prepaid Rent

Other Current Asset

1750 . Prepaid 1st Year Marketing Fund

Other Current Asset

1760 . Prepaid (name)

Other Current Asset

2000 . Fixed Asset In Progress

Fixed Asset

2110 . Furniture & Fixtures

Fixed Asset

2120 . Leasehold Improvements

Fixed Asset

2130 . Machinery & Equipment

Fixed Asset

2140 . Computer Equipment

Fixed Asset

2150 . Software

Fixed Asset

2310 . Accum Depreciation - F&F

Fixed Asset

2320 . Accum Depreciation - Lease Impr

Fixed Asset

2330 . Accum Depreciation - M&E

Fixed Asset

2340 . Accum Depreciation - Comp Equip

Fixed Asset

2350 . Accum Depreciation - Software

Fixed Asset

2530 . Deposits

Other Asset

2550 . Construction In Progress

Other Asset

2560 . Franchise Fee

Other Asset

2570 . Goodwill

Other Asset

2610 . Accum Amortization - Goodwill

Other Asset

3200 . Accounts Payable

Accounts Payable

3205 . Accounts Payable Accrual

Other Current Liability

3240 . Payroll Clearing

Other Current Liability


Page 1

2/14/2005

Chart of Accounts
Account

Type

3245 . Garnishment Payable

Other Current Liability

3250 . Royalty Payable

Other Current Liability

3300 . Lease Payable (Current Portion)

Other Current Liability

3380 . Sales Tax Payable

Other Current Liability

3390 . 401k Payable

Other Current Liability

3395 . Cafeteria Plan Payable

Other Current Liability

3405 . Dental Insurance Payable

Other Current Liability

3410 . LTD/STD Insurance Payable

Other Current Liability

3470 . Federal Income Taxes

Other Current Liability

3475 . State Income Taxes

Other Current Liability

3310 . Lease Payable

Long Term Liability

3311 . Lease Payable (Curr Alloc)

Long Term Liability

4500 . Loans Payable

Long Term Liability

4510 . Loan Payable 1 - (name)

Long Term Liability

4520 . Loan Payable 2 - (name)

Long Term Liability

4530 . Loan Payable 3 - (name)

Long Term Liability

4540 . Loan Payable 4 - (name)

Long Term Liability

5010 . Owner's Equity

Equity

5020 . Owner's Draw

Equity

5060 . Common Stock

Equity

5100 . Additional Paid-In Capital

Equity

5120 . Retained Earnings

Equity

6000 . Sales

Income

6010 . Beverage Sales

Income

6020 . Food Sales

Income

6021 . 6inch Sales

Income

6022 . 12inch Sales

Income

6023 . Wraps Sales

Income

6024 . Grilled Subs Sales

Income

6025 . Catering Sales

Income

6026 . 4inch Subs/Kids Meals Sales

Income

6027 . Entree Salad Sales

Income

6028 . Breakfast Sandwich Sales

Income

6029 . LTO Sales

Income

6031 . BCC Sales

Income

6032 . Miscellaneous Meat Sales

Income

6033 . Combo Meal Upcharge Sales

Income

6034 . Dessert Sales

Income

6035 . Soup/Chili Sales

Income

6036 . Burger Sales

Income

6037 . Wal-Mart Snack Sales

Income

6039 . Miscellaneous Sales

Income

6030 . Discounts

Income
Page 2

2/14/2005

Chart of Accounts
Account

Type

6040 . Miscellaneous Income

Income

6050 . Retail Income

Income

6060 . Smoothie Island Sales

Income

6300 . Beginning Inventory

Cost of Goods Sold

6310 . Purchases - Beverages

Cost of Goods Sold

6320 . Purchases - Food

Cost of Goods Sold

6340 . Purchases - Paper

Cost of Goods Sold

6350 . Purchases - Retail

Cost of Goods Sold

6400 . Ending Inventory

Cost of Goods Sold

7120 . Salaries & Wages

Expense

7121 . Manager's Salary

Expense

7180 . Manager's Bonus

Expense

7230 . Advertising Expense

Expense

7231 . Advertising - Blimpie

Expense

7232 . Advertising - Local

Expense

7233 . Promotional Events

Expense

7240 . Amortization Expense

Expense

7250 . Auto & Truck

Expense

7280 . Bad Debt

Expense

7300 . Bank Charges

Expense

7310 . Credit Card Charges

Expense

7340 . Contributions

Expense

7360 . Delivery Expense

Expense

7380 . Depreciation Expense

Expense

7440 . Dues & Subscriptions

Expense

7460 . Employee Benefits

Expense

7500 . Equipment Rental

Expense

7510 . Filing Fees

Expense

7570 . Grand Opening Expense

Expense

7580 . Insurance Expense - General

Expense

7584 . Insurance Expense - WC

Expense

7585 . Insurance - Group Health

Expense

7588 . Insurance - Group Health Admin

Expense

7620 . Interest Expense

Expense

7650 . Legal/ Accounting

Expense

7680 . Miscellaneous Supplies Expense

Expense

7700 . Office Supplies

Expense

7710 . Over/Short

Expense

7725 . Penalties

Expense

7730 . Payroll Service Expense

Expense

7732 . Pest Control

Expense

7735 . Printing

Expense

7740 . Postage

Expense
Page 3

2/14/2005

Chart of Accounts
Account

Type

7745 . Pre-Opening Expense

Expense

7750 . Professional Fees

Expense

7751 . Placement Fees

Expense

7760 . Rent

Expense

7780 . Repairs & Maintenance

Expense

7782 . Cleaning Supplies

Expense

7805 . Royalty Fee - Continuing Fee

Expense

7806 . Royalty Fee - Advertising

Expense

7830 . Security System

Expense

7835 . Service

Expense

7840 . Taxes & Licenses

Expense

7870 . Taxes - FICA - Employer

Expense

7871 . Taxes - FUTA - Employer

Expense

7872 . Taxes - SUTA - Employer

Expense

7900 . Telephone

Expense

7920 . Travel Expense

Expense

7921 . Travel Meals Expense

Expense

7922 . Travel Lodging

Expense

7975 . Uniforms & Laundry Expense

Expense

7980 . Utensils & Supplies

Expense

7985 . Utilities

Expense

7986 . Gas/Electric

Expense

7987 . Water/Sewer

Expense

7988 . Trash

Expense

7989 . Cable

Expense

6199 . Other Income

Other Income

8860 . Gain/Loss on Sale of Assets

Other Income

8500 . Provision - Federal Income Tax

Other Expense

8550 . Provision - State Income Tax

Other Expense

Page 4

2/14/2005