2006-11-17 10:06:26 +07:00
[Account_Value],[Account_Name],[Account_Description],[Account_Type],[Account_Sign],[Account_Document],[Account_Summary],[Default_Account],[Account_Parent],[Balance Sheet],[Balance Sheet_Name],[US 1120 Balance Sheet],US 1120 Balance Sheet_Name,[Profit & Loss],[Profit & Loss_Name],[US 1120 Income Statement],[US 1120 Income Statement_Name],[Cash Flow],[Cash Flow_Name]
1,Assets,,Asset,,,Yes,,,1,Assets,15,Total Assets,,,,,,
11,Cash,,Asset,,,Yes,,1,11,Cash,1,Cash,,,,,,
11100,Checking Account,Bank Asset,Asset,,Yes,No,B_ASSET_ACCT,11,,,,,,,,,,
11110,Checking In-Transfer,Bank transactions in transit,Asset,,Yes,No,B_INTRANSIT_ACCT,11,,,,,,,,,,
11120,Checking Unidentified Receipts,Receipts from unidentified customer,Asset,,Yes,No,B_UNIDENTIFIED_ACCT,11,,,,,,,,,,
11130,Checking Unallocated Receipts,"Received, unallocated payments",Asset,,Yes,No,B_UNALLOCATEDCASH_ACCT,11,,,,,,,,,,
11200,Checking Account 2,,Asset,,,No,,11,,,,,,,,,,
11300,Savings Account,,Asset,,,No,,11,,,,,,,,,,
11800,Cash in Registers,,Asset,,,No,,11,,,,,,,,,,
11900,Petty Cash,Cash Book Asset,Asset,,Yes,No,CB_ASSET_ACCT,11,,,,,,,,,,
11910,Petty Cash In-Transfer,Cash Book Transfer,Asset,,Yes,No,CB_CASHTRANSFER_ACCT,11,,,,,,,,,,
12,Accounts Receivable,,Asset,,,Yes,,1,12,Accounts Receivable,,,,,,,,
121,Accounts Receivable - Trade,,Asset,,,Yes,,12,,,,,,,,,,
12110,Accounts Receivable - Trade,Accounts Receivables,Asset,,Yes,No,C_RECEIVABLE_ACCT,121,,,2a,Trade nodes and accounts receivables,,,,,,
12115,Accounts Receivable Services - Trade,Accounts Receivables for Services,Asset,,Yes,No,C_RECEIVABLE_SERVICES_ACCT,121,,,2a,Trade nodes and accounts receivables,,,,,,
12120,A/R Non Sufficient Funds Returned Checks,,Asset,,,No,,121,,,2a,,,,,,,
12180,A/R Trade Allowance for Bad Debit,,Asset,,,No,,121,,,2b,Less allowances for bad debts,,,,,,
12190,Not invoiced receivables,We delivered but have not invoiced yet,Asset,,Yes,No,NOTINVOICEDRECEIVABLES_ACCT,121,,,2a,,,,,,,
122,Credit Card in Transit,,Asset,,,Yes,,12,,,,,,,,,,
12210,In Transit A/R Amex,,Asset,,,No,,122,,,2a,,,,,,,
12220,In Transit A/R Master Card,,Asset,,,No,,122,,,2a,,,,,,,
12230,In Transit A/R Visa,,Asset,,,No,,122,,,2a,,,,,,,
12240,In Transit A/R ATM Cards,,Asset,,,No,,122,,,2a,,,,,,,
12290,A/R Credit Cards Allowance for Bad Debit,,Asset,,,No,,122,,,2b,,,,,,,
12300,Vendor Allowances Receivable,,Asset,,,No,,12,,,2a,,,,,,,
124,Loans Receivable,,Asset,,,Yes,,12,,,,,,,,,,
12410,Loans Receivable Employees,,Asset,,,No,,124,,,2a,,,,,,,
12420,Loans Receivable Owners/Shareholders,,Asset,,,No,,124,,,7,Loans to Shareholders,,,,,,
12440,Loans Receivable Others,,Asset,,,No,,124,,,2a,,,,,,,
125,Prepayments,,Asset,,,Yes,,12,,,,,,,,,,
12510,Vendor prepayment,Prepayments for future expense,Asset,,Yes,No,V_PREPAYMENT_ACCT,125,,,2a,,,,,,,
12520,Employee Expense Prepayment,Expense advances,Asset,,Yes,No,E_PREPAYMENT_ACCT,125,,,2a,,,,,,,
126,Tax receivables,,Asset,,,Yes,,12,,,,,,,,,,
12610,Tax credit A/R,Tax to be re-imbursed - before tax declaration,Asset,,Yes,No,T_CREDIT_ACCT,126,,,6,,,,,,,
12620,Tax receivables,Tax to receive based on tax declaration,Asset,,Yes,No,T_RECEIVABLES_ACCT,126,,,6,,,,,,,
12800,Intercompany Due From,Default Receivables account for intercompany trx,Asset,,Yes,No,INTERCOMPANYDUEFROM_ACCT,12,,,6,,,,,,,
12900,A/R Miscellaneous,,Asset,,,No,,12,,,2a,,,,,,,
13,Investments,,Asset,,,Yes,,1,13,Investments,,,,,,,,
13100,US Government Obligations,,Asset,,,No,,13,,,4,US Government Obligations,,,,,,
13200,Tax-Exempt Securities,,Asset,,,No,,13,,,5,Tax-Exempt Securities,,,,,,
13300,Other Investments,,Asset,,,No,,13,,,9,Other Investments,,,,,,
14,Inventory,,Asset,,,Yes,,1,14,Inventory,3,Inventories,,,,,,
14100,General Trade Inventory,Inventory Account,Asset,,Yes,No,W_INVENTORY_ACCT,14,,,,,,,,,,
14120,Product asset,Product Inventory Account,Asset,,Yes,No,P_ASSET_ACCT,14,,,,,,,,,,
15,"Prepaid Expenses, Deposits & Other Current Assets",,Asset,,,Yes,,1,15,"Prepaid Expenses, Deposits & Other Current Assets",6,Other Current Assets,,,,,,
151,Prepaid Expenses,,Asset,,,Yes,,15,,,,,,,,,,
15110,Prepaid Insurance,,Asset,,,No,,151,,,,,,,,,,
15120,Prepaid Rent,,Asset,,,No,,151,,,,,,,,,,
15130,Prepaid Interest,,Asset,,,No,,151,,,,,,,,,,
15190,Prepaid Others,,Asset,,,No,,151,,,,,,,,,,
152,Deposits,,Asset,,,Yes,,15,,,,,,,,,,
15210,Deposit Rent,,Asset,,,No,,152,,,,,,,,,,
15220,Deposit Utilities,,Asset,,,No,,152,,,,,,,,,,
15290,Deposit Others,,Asset,,,No,,152,,,,,,,,,,
153,Other Current Assets,,Asset,,,Yes,,15,,,,,,,,,,
15300,Other Current Assets,,Asset,,,No,,153,,,,,,,,,,
,,,,,,,,,15_,Total Current Assets,,,,,,,,
16,Land and Building,,Asset,,,Yes,,1,16,Land and Building,,,,,,,,
16100,Land,,Asset,,,No,,16,,,12,Land,,,,,,
16200,Building,,Asset,,,No,,16,,,10a,Buildings and other depreciable assets,,,,,,
16300,Land Improvements,,Asset,,,No,,16,,,10a,,,,,,,
16400,Building Improvements,,Asset,,,No,,16,,,10a,,,,,,,
16500,Leasehold Improvements,,Asset,,,No,,16,,,10a,,,,,,,
17,"Furniture, Fixtures & Equipment",,Asset,,,Yes,,1,17,"Furniture, Fixtures & Equipment",10a,,,,,,,
17100,Furniture,,Asset,,,No,,17,,,,,,,,,,
17200,Fixtures,,Asset,,,No,,17,,,,,,,,,,
17300,Equipment,,Asset,,,No,,17,,,,,,,,,,
17400,Vehicles,,Asset,,,No,,17,,,,,,,,,,
17500,Data Processing Equipment,,Asset,,,No,,17,,,,,,,,,,
17600,Software,,Asset,,,No,,17,,,,,,,,,,
177,Project Assets,,Asset,,,Yes,,17,,,10a,,,,,,,
17710,Project asset,Created Asset,Asset,,Yes,No,PJ_ASSET_ACCT,177,,,,,,,,,,
17720,Project WIP,Asset Work in Progress,Asset,,Yes,No,PJ_WIP_ACCT,177,,,,,,,,,,
18,Accumulated Depreciation,,Asset,,,Yes,,1,18,Accumulated Depreciation,10b,Less accumulated depreciation,,,,,,
18120,Building Accumulated Depreciation,,Asset,,,No,,18,,,,,,,,,,
18130,Land Improvement Accumulated Depreciation,,Asset,,,No,,18,,,,,,,,,,
18140,Building Improvement Accumulated Depreciation,,Asset,,,No,,18,,,,,,,,,,
18150,Leasehold Improvement Accumulated Depreciation,,Asset,,,No,,18,,,,,,,,,,
18210,Furniture Accumulated Depreciation,,Asset,,,No,,18,,,,,,,,,,
18220,Fixtures Accumulated Depreciation,,Asset,,,No,,18,,,,,,,,,,
18230,Equipment Accumulated Depreciation,,Asset,,,No,,18,,,,,,,,,,
18240,Vehicles Accumulated Depreciation,,Asset,,,No,,18,,,,,,,,,,
18250,Data Processing Equipment Accumulated Depreciation,,Asset,,,No,,18,,,,,,,,,,
18260,Software Accumulated Depreciation,,Asset,,,No,,18,,,,,,,,,,
19,Other Assets,,Asset,,,Yes,,1,19,Other Assets,,,,,,,,
191,Intangible Assets,,Asset,,,Yes,,19,,,,,,,,,,
19110,Amortizable Assets,,Asset,,,No,,191,,,13a,Intangible Assets,,,,,,
19120,Goodwill,,Asset,,,No,,191,,,13a,,,,,,,
19130,Customer Lists,,Asset,,,No,,191,,,13a,,,,,,,
19140,Other Intangible Assets,,Asset,,,No,,191,,,13a,,,,,,,
19150,Accumulated Amorization,,Asset,,,No,,191,,,13b,Less accumulated amortization,,,,,,
19200,Cash Surrender Value of Life Insurance,,Asset,,,No,,19,,,14,Other Assets,,,,,,
19900,Other Assets,,Asset,,,No,,19,,,14,,,,,,,
,,,,,,,,,19_,Fixed and other Assets,,,,,,,,
2,Liabilities,,Liability,,,Yes,,,2,Liabilities,,,,,,,,
21,Accounts Payables,,Liability,,,Yes,,2,21,Accounts Payable,,,,,,,,
211,Accounts Payables Trade,,Liability,,,Yes,,21,,,16,Accounts Payable,,,,,,
21100,Accounts Payable Trade,Accounts Payables,Liability,,Yes,No,V_LIABILITY_ACCT,211,,,,,,,,,,
21190,Not invoiced receipts,"Received products/services from vendors, but not invoiced",Liability,,Yes,No,NOTINVOICEDRECEIPTS_ACCT,211,,,,,,,,,,
21200,Accounts Payable Services,Accounts Payables for non-product revenue,Liability,,Yes,No,V_LIABILITY_SERVICES_ACCT,21,,,,,,,,,,
21300,Payment selection,Selected A/P invoices for payment ,Liability,,Yes,No,B_PAYMENTSELECT_ACCT,21,,,,,,,,,,
215,Customer Payables,,Liability,,,Yes,,21,,,16,,,,,,,
21510,Customer Prepayments,Prepayments for future revenue,Liability,,Yes,No,C_PREPAYMENT_ACCT,215,,,,,,,,,,
21520,Merchandise Credits Unredeemed,,Liability,,,No,,215,,,,,,,,,,
21530,Gift Certificated Unredeemed,,Liability,,,No,,215,,,,,,,,,,
21540,Special Order Deposits,,Liability,,,No,,215,,,,,,,,,,
21550,Mail Order Deposits,,Liability,,,No,,215,,,,,,,,,,
216,Tax Payables,,Liability,,,Yes,,21,,,18,Other current liabilities,,,,,,
21610,Tax due,Tax to be paid - before tax declaration,Liability,,Yes,No,T_DUE_ACCT,216,,,,,,,,,,
21620,Tax liability,Tax to be paid based on tax declaration,Liability,,Yes,No,T_LIABILITY_ACCT,216,,,,,,,,,,
21700,Withholding (Tax),Withholding for 1099 or Quality Guarantee,Liability,,Yes,No,WITHHOLDING_ACCT,21,,,,,,,,,,
21710,Withholding (Other),,Liability,,,No,,21,,,,,,,,,,
21800,Intercompany Due To,Default Payables account for intercompany trx,Liability,,Yes,No,INTERCOMPANYDUETO_ACCT,21,,,,,,,,,,
22,Accrued Expenses,,Liability,,,Yes,,2,22,Accrued Expenses,18,,,,,,,
22100,Accrued Payroll,,Liability,,,No,,22,,,,,,,,,,
22200,Payroll Withholdings,,Liability,,,No,,22,,,,,,,,,,
22210,Federal Tax Withholding,,Liability,,,No,,22,,,,,,,,,,
22220,FICA Withholding,,Liability,,,No,,22,,,,,,,,,,
22230,Medicare Withholding,,Liability,,,No,,22,,,,,,,,,,
22240,State Tax Withholding,,Liability,,,No,,22,,,,,,,,,,
22250,Local Tax Withholding,,Liability,,,No,,22,,,,,,,,,,
22260,401k & Pension Withholding,,Liability,,,No,,22,,,,,,,,,,
22270,Garnishment Withholding,,Liability,,,No,,22,,,,,,,,,,
22290,Miscellaneous Withholding,,Liability,,,No,,22,,,,,,,,,,
22300,Accrued Payroll Taxes,,Liability,,,No,,22,,,,,,,,,,
22310,FICA Employers Contribution,,Liability,,,No,,22,,,,,,,,,,
22320,Medicare Employers Contribution,,Liability,,,No,,22,,,,,,,,,,
22330,Federal Unemployment Empolyers Contribution,,Liability,,,No,,22,,,,,,,,,,
22340,State Unemployment Employers Contribution,,Liability,,,No,,22,,,,,,,,,,
22400,Sales Tax Collected,,Liability,,,No,,22,,,,,,,,,,
22500,Accrued Use Tax,,Liability,,,No,,22,,,,,,,,,,
22600,Accrued Retirement Plan Expense,,Liability,,,No,,22,,,,,,,,,,
22900,Accrued Expenses Others,,Liability,,,No,,22,,,,,,,,,,
23,Current Note Payables,,Liability,,,Yes,,2,23,Current Note Payables,17,"Mortgages, notes, bonds payable in less than 1 year",,,,,,
23100,Short Term Obligation,,Liability,,,No,,23,,,,,,,,,,
23900,Current Portion of Long Term Debt,,Liability,,,No,,23,,,,,,,,,,
24,Long Term Liabilities,,Liability,,,Yes,,2,24,Long Term Liabilities,,,,,,,,
24100,Long Term Obligation,,Liability,,,No,,24,,,20,"Mortgages, notes, bonds payable in 1 year or more",,,,,,
24200,Mortgage,,Liability,,,No,,24,,,8,Mortgage and real estate loan,,,,,,
24300,Loan from Owner/Stockholder,,Liability,,,No,,24,,,19,Loans from Shareholder,,,,,,
24800,Other Long Term Obligation,,Liability,,,No,,24,,,21,Other Liabilities,,,,,,
24900,Current Portion of Long Term Debt,,Liability,,,No,,24,,,20,,,,,,,
3,Owner's Equity/Net Worth,,Owner's Equity,,,Yes,,,3,Owner's Equity/Net Worth,,,,,,,,
31,Capital,,Owner's Equity,,,Yes,,3,31,Capital,,,,,,,,
31000,Capital/Common Stock,,Owner's Equity,,,No,,31,,,22b,Capital Stock Preferred,,,,,,
31010,Capital in excess of Par on Common Stock,,Owner's Equity,,,No,,31,,,23,Additional Paid-in Capital,,,,,,
31100,Preferred Stock,,Owner's Equity,,,No,,31,,,22a,Capital Stock Common,,,,,,
31110,Capital in excess of Par on Preferred Stock,,Owner's Equity,,,No,,31,,,23,,,,,,,
32,Earnings,,Owner's Equity,,,Yes,,3,32,Current Profit & Loss,25,Retained Earnings,,,,,,
32100,Dividents,,Owner's Equity,,,No,,32,,,,,,,,,,
32200,Drawings,,Owner's Equity,,,No,,32,,,,,,,,,,
32900,Retained Earnings,Year end processing to balance account (Income Summary),Owner's Equity,,Yes,No,RETAINEDEARNING_ACCT,32,,,,,,,,,,
,,,,,,,,,33,Total Liabilities and Equity,,,,,,,,
4,Sales,,Revenue,,,Yes,,,,,,,4,Sales,,,,
41000,Trade Revenue,Default Product or Service revenue,Revenue,,Yes,No,P_REVENUE_ACCT,4,,,,,,,1a,Gross receipts or sales,,
42000,Services Revenue,,Revenue,,,No,,4,,,,,,,1a,,,
43000,Sideline Revenue,,Revenue,,,No,,4,,,,,,,1a,,,
46000,Royalties Revenue,,Revenue,,,No,,4,,,,,,,7,Gross Royalties,,
47000,Unearned revenue,"We have invoiced, but not delivered yet",Revenue,,Yes,No,UNEARNEDREVENUE_ACCT,4,,,,,,,1a,,,
48000,Not invoiced revenue,We delivered but have not invoiced yet,Revenue,,Yes,No,NOTINVOICEDREVENUE_ACCT,4,,,,,,,1a,,,
49,Sales Discounts,,Revenue,,,Yes,,4,,,,,49,Sales Discounts,1b,Less returns and allowances,,
49100,Trade Discounts,Granted Trade discounts (corrects Product Revenue),Revenue,,Yes,No,P_TRADEDISCOUNTGRANT_ACCT,49,,,,,,,,,,
49200,Payment discount expense,Granted early payment discount to customers,Revenue,,Yes,No,PAYDISCOUNT_EXP_ACCT,49,,,,,,,,,,
49300,Promotion Discounts,,Revenue,,,No,,49,,,,,,,,,,
5,Cost of Goods Sold,,Expense,,,Yes,,,,,,,5,Cost of Goods Sold,2,Cost of goods sold,,
51100,Product CoGs,Cost of Goods Sold,Expense,,Yes,No,P_COGS_ACCT,5,,,,,,,,,,
51200,Product Expense,Default Service costs (I.e. not on inventory),Expense,,Yes,No,P_EXPENSE_ACCT,5,,,,,,,,,,
51210,Product Cost Adjustment,Product Cost Adjustments,Expense,,Yes,No,P_COSTADJUSTMENT_ACCT,5,,,,,,,,,,
51290,Product Inventory Clearing,Default Product costs (I.e. on inventory),Expense,,Yes,No,P_INVENTORYCLEARING_ACCT,5,,,,,,,,,,
52000,Services Purchases,,Expense,,,No,,5,,,,,,,,,,
53000,Sideline Purchases,,Expense,,,No,,5,,,,,,,,,,
54000,Freight in,,Expense,,,No,,5,,,,,,,,,,
55,Returns,,Expense,,,Yes,,5,,,,,55,Returns,1b,,,
55100,Returns Expense,,Expense,,,No,,55,,,,,,,,,,
55200,Returns to Vendors,,Expense,,,No,,55,,,,,,,,,,
56,Inventory CoGs,,Expense,,,Yes,,5,,,,,56,Inventory CoGs,2,,,
56100,Inventory Shrinkage,Physical Inventory Gain/Loss,Expense,,Yes,No,W_DIFFERENCES_ACCT,56,,,,,,,,,,
56200,Inventory Write Down Below Cost,,Expense,,,No,,56,,,,,,,,,,
56300,Inventory Adjustment,Inventory Actual Accounting Value Adjustment,Expense,,Yes,No,W_INVACTUALADJUST_ACCT,56,,,,,,,,,,
56400,Inventory Revaluation,Difference to (lower cost) or market,Expense,,Yes,No,W_REVALUATION_ACCT,56,,,,,,,,,,
57000,Direct Labor,,Expense,,,No,,5,,,,,,,,,,
58,CoGS Variances,,Expense,,,Yes,,5,,,,,58,CoGs Variances,2,,,
58100,Invoice price variance,Difference between product cost and invoice price (IPV),Expense,,Yes,No,P_INVOICEPRICEVARIANCE_ACCT,58,,,,,,,,,,
58200,Purchase price variance,Difference between purchase price and standard costs (PPV),Expense,,Yes,No,P_PURCHASEPRICEVARIANCE_ACCT,58,,,,,,,,,,
58300,Purchase price variance Offset,Offset Account for Purchase price variance (PPV) ,Expense,,Yes,No,PPVOFFSET_ACCT,58,,,,,,,,,,
59,CoGs Discounts,,Expense,,,Yes,,5,,,,,59,CoGS Discounts,2,,,
59100,Trade discounts received,Received Trade Discounts (corrects Product expense),Expense,,Yes,No,P_TRADEDISCOUNTREC_ACCT,59,,,,,,,,,,
59200,Payment discount revenue,Granted early payment discount from vendors,Expense,,Yes,No,PAYDISCOUNT_REV_ACCT,59,,,,,,,,,,
,,,,,,,,,,,,,5_,Gross Margin,3,Gross Profit,,
6,Expenses,,Expense,,,Yes,,,,,,,,,,,,
60,Payroll Expenses,,Expense,,,Yes,,6,,,,,60,Payroll Expense,,,,
60110,Wages,,Expense,,,No,,60,,,,,,,13,Salaries and wages
60120,Wages Owners,,Expense,,,No,,60,,,,,,,12,Compensation of officers
60130,Salaries,,Expense,,,No,,60,,,,,,,13,
60210,Vacation Pay,,Expense,,,No,,60,,,,,,,13,
60220,Vacation Pay Owners,,Expense,,,No,,60,,,,,,,12,
60230,Sick Pay,,Expense,,,No,,60,,,,,,,13,
60240,Sick Pay Owners,,Expense,,,No,,60,,,,,,,12,
60300,"Retirement (Pension, Proft Sharing, 401k)",,Expense,,,No,,60,,,,,,,24,Pension Proft Sharing
60410,FICA Tax,,Expense,,,No,,60,,,,,,,13,
60420,FICA Tax Owners,,Expense,,,No,,60,,,,,,,12,
60430,Federal/State Unemployment,,Expense,,,No,,60,,,,,,,13,
60440,Federal/State Unemployment Owners,,Expense,,,No,,60,,,,,,,12,
60510,Health Insurance Premium,,Expense,,,No,,60,,,,,,,13,
60520,Health Insurance Premium Owners,,Expense,,,No,,60,,,,,,,12,
60580,Health Insurance Employee Contribution,,Expense,,,No,,60,,,,,,,13,
60590,Health Insurance Cobra Payments,,Expense,,,No,,60,,,,,,,13,
60600,Workers Compensation Insurance,,Expense,,,No,,60,,,,,,,13,,,
60710,Disability Insurance Premium,,Expense,,,No,,60,,,,,,,13,,,
60720,Disability Insurance Premium Owners,,Expense,,,No,,60,,,,,,,12,,,
60790,Disability Insurance Employee Contribution,,Expense,,,No,,60,,,,,,,13,,,
60810,Life Insurance Premium,,Expense,,,No,,60,,,,,,,13,,,
60820,Life Insurance Premium Owners,,Expense,,,No,,60,,,,,,,12,,,
60890,Life Insurance Employee Contribution,,Expense,,,No,,60,,,,,,,13,,,
60900,Other Benefit Expense,,Expense,,,No,,60,,,,,,,25,Employee benefit programs,,
60910,Staff Gifts & Perks,,Expense,,,No,,60,,,,,,,25,,,
60920,Staff Picnic (100% Deductible),,Expense,,,No,,60,,,,,,,25,,,
60990,Payroll Processing Expense,,Expense,,,No,,60,,,,,,,13,,,
61,Occupancy Cost,,Expense,,,Yes,,6,,,,,61,Occupancy Cost,16,Rents,,
61100,Rent Expense,,Expense,,,No,,61,,,,,,,,,,
61200,Utilities,,Expense,,,No,,61,,,,,,,,,,
61300,Other Occupancy Costs,,Expense,,,No,,61,,,,,,,,,,
62,Advertising,,Expense,,,Yes,,6,,,,,62,Advertising & Promotion,23,Advertising,,
62100,Media Advertising,,Expense,,,No,,62,,,,,,,,,,
62200,"Catalog, Newsletter",,Expense,,,No,,62,,,,,,,,,,
62300,Events,,Expense,,,No,,62,,,,,,,,,,
62400,Joint Advertising,,Expense,,,No,,62,,,,,,,,,,
62500,Web Hosting,,Expense,,,No,,62,,,,,,,,,,
62800,Other Advertising & Promotion,,Expense,,,No,,62,,,,,,,,,,
62900,Vendor Advertising Allowances,,Expense,,,No,,62,,,,,,,,,,
63,Telephone and Communications,,Expense,,,Yes,,6,,,,,63,Telephone and Communication,xx1,Telephone and Communication,,
63100,Telephone,,Expense,,,No,,63,,,,,,,,,,
63200,Mobile Telephone,,Expense,,,No,,63,,,,,,,,,,
63300,Network Charges,,Expense,,,No,,63,,,,,,,,,,
64,Professional Services,,Expense,,,Yes,,6,,,,,64,Professional Services,xx2,Professional Services,,
64100,Legal Fees,,Expense,,,No,,64,,,,,,,,,,
64200,Accounting Fees,,Expense,,,No,,64,,,,,,,,,,
64300,Inventory Verification Fees,,Expense,,,No,,64,,,,,,,,,,
64500,Other Consulting Fees,,Expense,,,No,,64,,,,,,,,,,
65,Stationary & Supplies,,Expense,,,Yes,,6,,,,,65,Stationary & Supplies,xx3,Stationary & Supplies,,
65100,Stationary & Supplies - Office Use,,Expense,,,No,,65,,,,,,,,,,
65500,Janitorial Supplies,,Expense,,,No,,65,,,,,,,,,,
66,Data Processing,,Expense,,,Yes,,6,,,,,66,Data Processing Expense,xx4,Data Processing Expense,,
66100,Data Processing Supplies,,Expense,,,No,,66,,,,,,,,,,
66200,Data Processing Rental,,Expense,,,No,,66,,,,,,,,,,
66300,Outside Computer Services,,Expense,,,No,,66,,,,,,,,,,
66900,Data Processung Other Expense,,Expense,,,No,,66,,,,,,,,,,
67,Depreciation Expense,,Expense,,,Yes,,6,,,,,67,Depreciation Expense,20,Depreciation,,
67120,Building Depreciation,,Expense,,,No,,67,,,,,,,,,,
67130,Land Improvement Depreciation,,Expense,,,No,,67,,,,,,,,,,
67140,Building Improvement Depreciation,,Expense,,,No,,67,,,,,,,,,,
67150,Leasehold Improvement Depreciation,,Expense,,,No,,67,,,,,,,,,,
67210,Furniture Depreciation,,Expense,,,No,,67,,,,,,,,,,
67220,Fixtures Depreciation,,Expense,,,No,,67,,,,,,,,,,
67230,Equipment Depreciation,,Expense,,,No,,67,,,,,,,,,,
67240,Vehicles Depreciation,,Expense,,,No,,67,,,,,,,,,,
67250,Data Processing Equipment Depreciation,,Expense,,,No,,67,,,,,,,,,,
67260,Software Depreciation,,Expense,,,No,,67,,,,,,,,,,
68,Business Travel,,Expense,,,Yes,,6,,,,,68,Travel & Entertainment,,,,
68100,Business Travel - Plane/Train/Taxi,,Expense,,,No,,68,,,,,,,,,,
68200,Business Travel - Auto Reimbursement,,Expense,,,No,,68,,,,,,,,,,
68300,Business Travel - Hotel,,Expense,,,No,,68,,,,,,,,,,
68400,Business Meals & Entertainment (50%),,Expense,,,No,,68,,,,,,,,,,
68500,Staff Meeting Food (100%),,Expense,,,No,,68,,,,,,,,,,
68600,Employee expense,Default employee expenses,Expense,,Yes,No,E_EXPENSE_ACCT,68,,,,,,,,,,
68900,Business Travel Other Expense,,Expense,,,No,,68,,,,,,,,,,
69,Insurance,,Expense,,,Yes,,6,,,,,69,Insurance,,,,
69100,Business Insurance,,Expense,,,No,,69,,,,,,,,,,
69200,Real Estate Insurance,,Expense,,,No,,69,,,,,,,,,,
69300,Vehicle Insurance,,Expense,,,No,,69,,,,,,,,,,
69400,Other Insurance,,Expense,,,No,,69,,,,,,,,,,
70,Payment Processor Costs,,Expense,,,Yes,,6,,,,,70,Payment Processor Costs,,,,
70100,Credit Card Service Charges,,Expense,,,No,,70,,,,,,,,,,
70200,Bank Service Charges,Bank expenses,Expense,,Yes,No,B_EXPENSE_ACCT,70,,,,,,,,,,
70900,Other Payment Service Charges,,Expense,,,No,,70,,,,,,,,,,
71,Dues & Subscription,,Expense,,,Yes,,6,,,,,71,Dues & Subscriptions,,,,
71100,Association Membership Fees,,Expense,,,No,,71,,,,,,,,,,
71200,Subscription Fees,,Expense,,,No,,71,,,,,,,,,,
72,Office Expense,,Expense,,,Yes,,6,,,,,72,Office Expense,,,,
72100,Office Expense,,Expense,,,No,,72,,,,,,,,,,
73,Posting & Shipping,,Expense,,,Yes,,6,,,,,73,Postage & Shipping,,,,
73100,Postage Expense,,Expense,,,No,,73,,,,,,,,,,
73200,Customer Package Expense,,Expense,,,No,,73,,,,,,,,,,
73290,Customer Postage Fees Received,,Expense,,,No,,73,,,,,,,,,,
73300,Shipping Expenses,,Expense,,,No,,73,,,,,,,,,,
74,Taxes and Licenses,,Expense,,,Yes,,6,,,,,74,Taxes and Licenses,17,Taxes and Licenses,,
74100,Tax expense,Sales Tax paid to Vendors,Expense,,Yes,No,T_EXPENSE_ACCT,74,,,,,,,,,,
74200,Inventory & Use Taxes,,Expense,,,No,,74,,,,,,,,,,
74300,Real Estate Taxes,,Expense,,,No,,74,,,,,,,,,,
74400,Business Licenses & Fees,,Expense,,,No,,74,,,,,,,,,,
74900,Licenses & Fees - Other,,Expense,,,No,,74,,,,,,,,,,
75,Education,,Expense,,,Yes,,6,,,,,75,Education,,,,
75100,Education Course Fees,,Expense,,,No,,75,,,,,,,,,,
75200,Education Travel,,Expense,,,No,,75,,,,,,,,,,
75300,Education Meals & Entertainment (50%),,Expense,,,No,,75,,,,,,,,,,
75900,Education Other,,Expense,,,No,,75,,,,,,,,,,
76,Equipment Rent,,Expense,,,Yes,,6,,,,,76,Equipment Rent,,,,
76100,Office Equipment Rent,,Expense,,,No,,76,,,,,,,,,,
76200,Store Equipment Rent,,Expense,,,No,,76,,,,,,,,,,
76900,Equipment Rent Other,,Expense,,,No,,76,,,,,,,,,,
77,Repairs & Maintenance,,Expense,,,Yes,,6,,,,,77,Repairs & Maintenance,14,Repairs and maintenance,,
77100,Building Repairs & Maintenence,,Expense,,,No,,77,,,,,,,,,,
77200,"Furniture, Equipment Repairs & Maintenence",,Expense,,,No,,77,,,,,,,,,,
77300,Data Processing Repairs & Maintenence,,Expense,,,No,,77,,,,,,,,,,
77400,Software Maintenence,,Expense,,,No,,77,,,,,,,,,,
77500,Vehicle Repairs & Maintenence,,Expense,,,No,,77,,,,,,,,,,
77900,Repairs & Maintenance Other,,Expense,,,No,,77,,,,,,,,,,
78,Other Operating Expenses,,Expense,,,Yes,,6,,,,,78,Other Operating Expenses,,,,
78100,Bad Debts Write-off,Receivables write-off - bad debt,Expense,,Yes,No,WRITEOFF_ACCT,78,,,,,,,15,Bad Debt,,
78200,Collection Expense,,Expense,,,No,,78,,,,,,,,,,
78300,Petty Cash Over/Short,Petty Cash Differences,Expense,,Yes,No,CB_DIFFERENCES_ACCT,78,,,,,,,,,,
78400,Recruitment Costs,,Expense,,,No,,78,,,,,,,,,,
78500,Vehicle Expense,,Expense,,,No,,78,,,,,,,,,,
78600,Amortization Expense,,Expense,,,No,,78,,,,,,,,,,
78700,Penalties,,Expense,,,No,,78,,,,,,,,,,
78800,Franchise Fee / Royalty Fees,,Expense,,,No,,78,,,,,,,,,,
78900,Miscellaneous Expense,,Expense,,,No,,78,,,,,,,,,,
79,Default/Suspense Accounts,Temporary accounts - balance should be zero,Expense,,,Yes,,6,,,,,79,Default/Suspense Accounts,,,,
79100,Default account,Default Account (if no other account is defined) V1.1,Expense,,Yes,No,DEFAULT_ACCT,79,,,,,,,,,,
79200,Suspense balancing ,Difference to make journal balance in source currency - needs to be solved,Expense,,Yes,No,SUSPENSEBALANCING_ACCT,79,,,,,,,,,,
79300,Suspense error,Import did not find account - needs to be solved,Expense,,Yes,No,SUSPENSEERROR_ACCT,79,,,,,,,,,,
79400,Cash book expense,Default other expense for petty cash transactions,Expense,,Yes,No,CB_EXPENSE_ACCT,79,,,,,,,,,,
79500,Cash book receipts,Default other revenue for petty cash transactions,Revenue,,Yes,No,CB_RECEIPT_ACCT,79,,,,,,,,,,
79600,Charge expense,Default other expense,Expense,,Yes,No,CH_EXPENSE_ACCT,79,,,,,,,,,,
79700,Charge revenue,Default other revenue,Revenue,,Yes,No,CH_REVENUE_ACCT,79,,,,,,,,,,
,,,,,,,,,,,,,79_,Total Operating Expenses,,,,
,,,,,,,,,,,,,79__,Operating Income,,,,
80,Other Income,,Revenue,,,Yes,,,,,,,80,Other Income,,,,
80100,Interest Income,Bank interest revenue,Revenue,,Yes,No,B_INTERESTREV_ACCT,80,,,,,,,5,Interest,,
80200,Divident Income,,Revenue,,,No,,80,,,,,,,4,Dividents,,
80300,Rental Income,,Revenue,,,No,,80,,,,,,,6,Gross Rents,,
80400,Sales Tax Commission,,Revenue,,,No,,80,,,,,,,,,,
805,Currency Gain,,Revenue,,,Yes,,80,,,,,805,Currency Gain,,,,
80510,Bank revaluation gain,Foreign currency bank account gain,Revenue,,Yes,No,B_REVALUATIONGAIN_ACCT,805,,,,,,,,,,
80520,Bank settlement gain,Difference between payment and bank account currency,Revenue,,Yes,No,B_SETTLEMENTGAIN_ACCT,805,,,,,,,,,,
80530,Unrealized gain,Difference between foreign currency receivables/payables and current rate,Revenue,,Yes,No,UNREALIZEDGAIN_ACCT,805,,,,,,,,,,
80540,Realized gain,Difference between invoice and payment currency,Revenue,,Yes,No,REALIZEDGAIN_ACCT,805,,,,,,,,,,
80700,Capital Gains Income,,Revenue,,,No,,80,,,,,,,,,,
80800,Fixed Asset Sale Gain,,Revenue,,,No,,80,,,,,,,,,,
80900,Other Income,,Revenue,,,No,,80,,,,,,,,,,
82,Other Expense,,Expense,,,Yes,,,,,,,82,Other Expense,,,,
82100,Interest Expense,Bank interest expense,Expense,,Yes,No,B_INTERESTEXP_ACCT,82,,,,,,,18,Interest,,
82200,Mortage Interest Expense,,Expense,,,No,,82,,,,,,,,,,
82300,Uninsured Casualty Loss,,Expense,,,No,,82,,,,,,,,,,
82400,Charitable Contributions,,Expense,,,No,,82,,,,,,,19,Charitable Contributions,,
825,Currency Loss,,Expense,,,Yes,,82,,,,,825,Currency Loss,,,,
82510,Bank revaluation loss,Foreign currency bank account loss,Expense,,Yes,No,B_REVALUATIONLOSS_ACCT,825,,,,,,,,,,
82520,Bank settlement loss,Difference between payment and bank account currency,Expense,,Yes,No,B_SETTLEMENTLOSS_ACCT,825,,,,,,,,,,
82530,Unrealized loss,Difference between foreign currency receivables/payables and current rate,Expense,,Yes,No,UNREALIZEDLOSS_ACCT,825,,,,,,,,,,
82540,Realized loss,Difference between invoice and payment currency,Expense,,Yes,No,REALIZEDLOSS_ACCT,825,,,,,,,,,,
82550,Currency balancing,Rounding difference to make journal balance in accounting currency,Expense,,Yes,No,CURRENCYBALANCING_ACCT,825,,,,,,,,,,
82700,Capital Gains Loss,,Expense,,,No,,82,,,,,,,,,,
82800,Fixes Asset Sale Loss,,Expense,,,No,,82,,,,,,,,,,
82900,Other Expense,,Expense,,,No,,82,,,,,,,,,,
,,,,,,,,,,,,,82_,Net Income before Tax,,,,
89,Income Tax & Summary,,Expense,,,Yes,,,,,,,89,Income Tax & Summary,,,,
89100,Federal Income Tax,,Expense,,,No,,89,,,,,,,,,,
89200,State Income Tax,,Expense,,,No,,89,,,,,,,,,,
89300,Local Income Tax,,Expense,,,No,,89,,,,,,,,,,
89900,Income Summary,Year end processing to balance account (Retained Earnings),Expense,,Yes,No,INCOMESUMMARY_ACCT,89,,,,,89_,Net Income,,,,
91,Costing,,Memo,,,Yes,,,,,,,,,,,,
911,Profit Center Costing Distribution,,Memo,,,No,,91,,,,,,,,,,
912,Project Costing Distribution,,Memo,,,No,,91,,,,,,,,,,
95,Commitment Accounting,,Memo,,,Yes,,,,,,,,,,,,
951,PO Encumbrance,,Memo,,,No,,95,,,,,,,,,,
952,PO Commitment,,Memo,,,No,COMMITMENTOFFSET_ACCT,95,,,,,,,,,,
2007-12-01 15:55:53 +07:00
953,SO Commitment,,Memo,,,No,COMMITMENTOFFSETSALES_ACCT,95,,,,,,,,,,
2006-11-17 10:06:26 +07:00
955,SO Future Revenue,,Memo,,,No,,95,,,,,,,,,,
