ACCOUNT NUMBER ACCOUNT NAME HEADER BALANCE

11100 CASH AND BANK H

11110 CASH ON HAND
11120 PATTY CASH
11130 CASH ON BCA
11210 ACCOUNT RECEIVABLE
11220 ALLOWANCE FOR DOUBTFULL DEBT
11310 MERCHANDISE INVENTORY
11320 STORE SUPPLIES
11300 ADVANCE PAYMENT FOR PURCHASE
11410 PREPAID ADVERTISING
11420 PREPAID INSURANCE
15210 VAT-IN
17000 FIXED ASSET H
12110 EQUIPMENT
12120 ACCM. DEPR. EQUIPMENT
12210 Automotive At Cost
12220 Accum. Depre. Automotive
12310 BUILDING
12320 ACCM. DEPR. BUILDING
12410 LAND
21000 LIABILITY H
21100 ACCOUNT PAYABLE
21210 VAT-OUT
21310 Salaries Payable
21320 Unearned Rent
21330 Expense Payable
22100 BANK PAYABLE
30000 EQUITY H
31100 Common Stock
31200 Premium On Common Stock
32000 Retained Earning
33000 Deviden
40000 INCOME H
41100 Sale
41200 Sale Return
41300 Sale Discount
50000 COST OF SALES H
51100 Cost Of Good Sold
51200 Purchase Discount
60000 EXPENSE H
61100 Salaries Expense
61200 Maintenence Expense
61300 Water, Eletricity, Telemunication Exp
61400 Insurance Expense
61500 Advertice Expense
61600 Supplies Expense
61700 Depre. Equipment Expense
61720 Depre. Automotive Expense
61730 Depre. Building Expense
61800 Bad Debt Expense
61900 Miscellaneous Expense
80000 OTHER INCOME H
81100 Rent Income
81200 Interest Income
81300 Gain On Exchange Of Fixed Asset
90000 OTHER EXPENSE H
91000 Interes Expense
91200 Bank Charge
ACCOUNT TYPE
ASSET
BANK
BANK
BANK
ACCOUNT RECEIVABLE
ACCOUNT RECEIVABLE
OTHER CURRENT ASSET
OTHER CURRENT ASSET
OTHER CURRENT ASSET
OTHER CURRENT ASSET
OTHER CURRENT ASSET
OTHER CURRENT ASSET
ASSET
FIXED ASSET
FIXED ASSET
FIXED ASSET
FIXED ASSET
FIXED ASSET
FIXED ASSET
FIXED ASSET
LIABILITY
OTHER CURRENT LIABILITY
OTHER CURRENT LIABILITY
OTHER CURRENT LIABILITY
OTHER CURRENT LIABILITY
OTHER CURRENT LIABILITY
LONG TERM LIABILITY
EQUITY
EQUITY
EQUITY
EQUITY
EQUITY
INCOME
INCOME
INCOME
INCOME
COST OF SALES
COST OF SALES
COST OF SALES
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
OTHER INCOME
OTHER INCOME
OTHER INCOME
OTHER INCOME
OTHER EXPENSE
OTHER EXPENSE
OTHER EXPENSE