Category : Databases and related files
Archive   : CPA.ZIP
Filename : PC-GL.COA

00210STANDARD CHART OF ACCOUNTS ^÷_B"^÷_B"10011CURRENT ASSETS ^÷_B"^÷_B"10013 ASSETS ^÷_B"^÷_B"10211CASH ON HAND 10311CASH IN BANK 11012TOTAL CASH ^÷_B"^÷_B"12012ACCOUNTS RECEIVABLE 15112INVENTORY 19913TOTAL CURRENT ASSETS ^÷_B"^÷_B"20011 PROPERTY AND EQUIPMENT ^÷_B"^÷_B"20711FURNITURE & FIXTURES 23111LEASEHOLD IMPROVEMENTS 24012LESS DEPRECIATION 24913NET PROPERTY & EQUIPMENT ^÷_B"^÷_B"25011 DEFERRED CHARGES ^÷_B"^÷_B"25112PREPAID INSURANCE 25312PREPAID RENT 27112DEPOSITS 27913TOTAL DEFERRED CHARGES ^÷_B"^÷_B"28011 OTHER ASSETS ^÷_B"^÷_B"28112INVESTMENTS 28512GOODWILL 29012PAYROLL CLEARING 29613TOTAL OTHER ASSETS ^÷_B"^÷_B"29714TOTAL ASSETS ^÷_B"^÷_B"29823 LIABILITIES & EQUITY ^÷_B"^÷_B"30021CURRENT LIABILITIES ^÷_B"^÷_B"30122NOTES PAYABLE 31022ACCOUNTS PAYABLE 33120FEDERAL W/H PAYABLE 33220FICA PAYABLE 33320SDI PAYABLE 33420STATE W/H PAYABLE 33520SUI PAYABLE 33920LESS FEDERAL DEPOSITS 34022PAYROLL TAXES PAYABLE ^÷_B"^÷_B"34522SALES TAX PAYABLE 39923TOTAL CURRENT LIABILITIES ^÷_B"^÷_B"40021 LONG TERM DEBT ^÷_B"^÷_B"40122MORTGAGE PAYABLE 41122NOTES PAYABLE 44823TOTAL LONG TERM DEBT ^÷_B"^÷_B"44923TOTAL LIABILITIES ^÷_B"^÷_B"46021 PROPRIETORS EQUITY ^÷_B"^÷_B"46522BALANCE BEGINNING OF YEAR 47022CAPITAL CONTRIBUTIONS 47622WITHDRAWALS 49625PROFIT FOR YTD ^÷_B"^÷_B"49823TOTAL EQUITY ^÷_B"^÷_B"49924TOTAL LIAB & EQUITY ^÷_B"^÷_B"50031 INCOME ^÷_B"^÷_B"51131SALES - TAXABLE 52131SALES - NON TAXABLE 59932 TOTAL SALES ^÷_B"^÷_B"60042 COST OF SALES ^÷_B"^÷_B"61041BEGINNING INVENTORY 61141PURCHASES 67541SUB CONTRACTS 68041FREIGHT IN 68141SUPPLIES 69641ENDING INVENTORY 69842 COST OF SALES ^÷_B"^÷_B"69953 GROSS PROFIT ^÷_B"^÷_B"70069 OPERATING EXPENSES ^÷_B"^÷_B"70861SALARIES AND WAGES 72161EMPLOYEE BENEFITS 74061ADVERTISING 74161ANSWERING SERVICE 74461ACCOUNTING 74561AUTO & TRUCK 75561BAD DEBTS 75661BANK SERVICE CHARGES 76061CLEANING 76161COMMISSIONS 76261CONTRIBUTIONS 77061DELIVERY 77261DUES AND SUBSCRIPTIONS 77361DEPRECIATION 78561ENTERTAINMENT 78661EQUIPMENT RENTAL 79561FREIGHT 80061GAS OIL AND TIRES 80661INSURANCE 81661INTEREST 82561JANITORIAL 83161LEGAL 83261LICENSES 84061MAINTENANCE 84161MISCELLANEOUS 84561OFFICE SUPPLIES 84661OUTSIDE SERVICES 84761OVER AND SHORT 84961PAYROLL TAXES 85061POSTAGE 85561RENT 85661REPAIRS AND MAINTENANCE 86361SHOP SUPPLIES 87061TAXES & LICENSES 87161TAXES REAL ESTATE 87361TRAVEL 87461TELEPHONE 88061UTILITIES 95862 OPERATING EXPENSES ^÷_B"^÷_B"96071 OTHER INCOME ^÷_B"^÷_B"96271INTEREST EARNED 96471RENTS RECEIVED 96571GAIN ON SALES OF ASSETS 97071MISCELLANEOUS 97972TOTAL OTHER INCOME ^÷_B"^÷_B"98081 OTHER EXPENSE ^÷_B"^÷_B"98281INTEREST PAID 98381LOSS ON SALES OF ASSETS 98481MISCELLANEOUS 99082TOTAL OTHER EXPENSE ^÷_B"^÷_B"99995 NET PROFIT OR LOSS ^÷_B"^÷_B"