383 lines
30 KiB
Plaintext
383 lines
30 KiB
Plaintext
"[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]"
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1,"Assets",,"Asset",,,"Yes",,,1,"Assets",15,"Total Assets",,,,,,
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11,"Cash",,"Asset",,,"Yes",,1,11,"Cash",1,"Cash",,,,,,
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11100,"Checking Account","Bank Asset","Asset",,"Yes","No","B_ASSET_ACCT",11,,,,,,,,,,
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11110,"Checking In-Transfer","Bank transactions in transit","Asset",,"Yes","No","B_INTRANSIT_ACCT",11,,,,,,,,,,
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11120,"Checking Unidentified Receipts","Receipts from unidentified customer","Asset",,"Yes","No","B_UNIDENTIFIED_ACCT",11,,,,,,,,,,
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11130,"Checking Unallocated Receipts","Received, unallocated payments","Asset",,"Yes","No","B_UNALLOCATEDCASH_ACCT",11,,,,,,,,,,
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11200,"Checking Account 2",,"Asset",,,"No",,11,,,,,,,,,,
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11300,"Savings Account",,"Asset",,,"No",,11,,,,,,,,,,
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11800,"Cash in Registers",,"Asset",,,"No",,11,,,,,,,,,,
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11900,"Petty Cash","Cash Book Asset","Asset",,"Yes","No","CB_ASSET_ACCT",11,,,,,,,,,,
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11910,"Petty Cash In-Transfer","Cash Book Transfer","Asset",,"Yes","No","CB_CASHTRANSFER_ACCT",11,,,,,,,,,,
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12,"Accounts Receivable",,"Asset",,,"Yes",,1,12,"Accounts Receivable",,,,,,,,
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121,"Accounts Receivable - Trade",,"Asset",,,"Yes",,12,,,,,,,,,,
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12110,"Accounts Receivable - Trade","Accounts Receivables","Asset",,"Yes","No","C_RECEIVABLE_ACCT",121,,,"2a","Trade nodes and accounts receivables",,,,,,
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12115,"Accounts Receivable Services - Trade","Accounts Receivables for Services","Asset",,"Yes","No","C_RECEIVABLE_SERVICES_ACCT",121,,,"2a","Trade nodes and accounts receivables",,,,,,
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12120,"A/R Non Sufficient Funds Returned Checks",,"Asset",,,"No",,121,,,"2a",,,,,,,
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12180,"A/R Trade Allowance for Bad Debit",,"Asset",,,"No",,121,,,"2b","Less allowances for bad debts",,,,,,
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12190,"Not invoiced receivables","We delivered but have not invoiced yet","Asset",,"Yes","No","NOTINVOICEDRECEIVABLES_ACCT",121,,,"2a",,,,,,,
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122,"Credit Card in Transit",,"Asset",,,"Yes",,12,,,,,,,,,,
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12210,"In Transit A/R Amex",,"Asset",,,"No",,122,,,"2a",,,,,,,
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12220,"In Transit A/R Master Card",,"Asset",,,"No",,122,,,"2a",,,,,,,
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12230,"In Transit A/R Visa",,"Asset",,,"No",,122,,,"2a",,,,,,,
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12240,"In Transit A/R ATM Cards",,"Asset",,,"No",,122,,,"2a",,,,,,,
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12290,"A/R Credit Cards Allowance for Bad Debit",,"Asset",,,"No",,122,,,"2b",,,,,,,
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12300,"Vendor Allowances Receivable",,"Asset",,,"No",,12,,,"2a",,,,,,,
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124,"Loans Receivable",,"Asset",,,"Yes",,12,,,,,,,,,,
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12410,"Loans Receivable Employees",,"Asset",,,"No",,124,,,"2a",,,,,,,
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12420,"Loans Receivable Owners/Shareholders",,"Asset",,,"No",,124,,,7,"Loans to Shareholders",,,,,,
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12440,"Loans Receivable Others",,"Asset",,,"No",,124,,,"2a",,,,,,,
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125,"Prepayments",,"Asset",,,"Yes",,12,,,,,,,,,,
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12510,"Vendor prepayment","Prepayments for future expense","Asset",,"Yes","No","V_PREPAYMENT_ACCT",125,,,"2a",,,,,,,
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12520,"Employee Expense Prepayment","Expense advances","Asset",,"Yes","No","E_PREPAYMENT_ACCT",125,,,"2a",,,,,,,
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126,"Tax receivables",,"Asset",,,"Yes",,12,,,,,,,,,,
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12610,"Tax credit A/R","Tax to be re-imbursed - before tax declaration","Asset",,"Yes","No","T_CREDIT_ACCT",126,,,6,,,,,,,
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12620,"Tax receivables","Tax to receive based on tax declaration","Asset",,"Yes","No","T_RECEIVABLES_ACCT",126,,,6,,,,,,,
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12800,"Intercompany Due From","Default Receivables account for intercompany trx","Asset",,"Yes","No","INTERCOMPANYDUEFROM_ACCT",12,,,6,,,,,,,
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12900,"A/R Miscellaneous",,"Asset",,,"No",,12,,,"2a",,,,,,,
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13,"Investments",,"Asset",,,"Yes",,1,13,"Investments",,,,,,,,
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13100,"US Government Obligations",,"Asset",,,"No",,13,,,4,"US Government Obligations",,,,,,
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13200,"Tax-Exempt Securities",,"Asset",,,"No",,13,,,5,"Tax-Exempt Securities",,,,,,
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13300,"Other Investments",,"Asset",,,"No",,13,,,9,"Other Investments",,,,,,
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14,"Inventory",,"Asset",,,"Yes",,1,14,"Inventory",3,"Inventories",,,,,,
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14100,"General Trade Inventory","Inventory Account","Asset",,"Yes","No","W_INVENTORY_ACCT",14,,,,,,,,,,
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14120,"Product asset","Product Inventory Account","Asset",,"Yes","No","P_ASSET_ACCT",14,,,,,,,,,,
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14130,"Work In Process","Work In Process Account","Asset",,"Yes","No","P_WIP_ACCT",14,,,,,,,,,,
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14140,"Floor Stock","Floor Stock Account","Asset",,"Yes","No","P_FLOORSTOCK_ACCT",14,,,,,,,,,,
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15,"Prepaid Expenses, Deposits & Other Current Assets",,"Asset",,,"Yes",,1,15,"Prepaid Expenses, Deposits & Other Current Assets",6,"Other Current Assets",,,,,,
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151,"Prepaid Expenses",,"Asset",,,"Yes",,15,,,,,,,,,,
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15110,"Prepaid Insurance",,"Asset",,,"No",,151,,,,,,,,,,
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15120,"Prepaid Rent",,"Asset",,,"No",,151,,,,,,,,,,
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15130,"Prepaid Interest",,"Asset",,,"No",,151,,,,,,,,,,
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15190,"Prepaid Others",,"Asset",,,"No",,151,,,,,,,,,,
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152,"Deposits",,"Asset",,,"Yes",,15,,,,,,,,,,
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15210,"Deposit Rent",,"Asset",,,"No",,152,,,,,,,,,,
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15220,"Deposit Utilities",,"Asset",,,"No",,152,,,,,,,,,,
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15290,"Deposit Others",,"Asset",,,"No",,152,,,,,,,,,,
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153,"Other Current Assets",,"Asset",,,"Yes",,15,,,,,,,,,,
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15300,"Other Current Assets",,"Asset",,,"No",,153,,,,,,,,,,
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,,,,,,,,,"15_","Total Current Assets",,,,,,,,
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16,"Land and Building",,"Asset",,,"Yes",,1,16,"Land and Building",,,,,,,,
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16100,"Land",,"Asset",,,"No",,16,,,12,"Land",,,,,,
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16200,"Building",,"Asset",,,"No",,16,,,"10a","Buildings and other depreciable assets",,,,,,
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16300,"Land Improvements",,"Asset",,,"No",,16,,,"10a",,,,,,,
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16400,"Building Improvements",,"Asset",,,"No",,16,,,"10a",,,,,,,
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16500,"Leasehold Improvements",,"Asset",,,"No",,16,,,"10a",,,,,,,
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17,"Furniture, Fixtures & Equipment",,"Asset",,,"Yes",,1,17,"Furniture, Fixtures & Equipment","10a",,,,,,,
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17100,"Furniture",,"Asset",,,"No",,17,,,,,,,,,,
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17200,"Fixtures",,"Asset",,,"No",,17,,,,,,,,,,
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17300,"Equipment",,"Asset",,,"No",,17,,,,,,,,,,
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17400,"Vehicles",,"Asset",,,"No",,17,,,,,,,,,,
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17500,"Data Processing Equipment",,"Asset",,,"No",,17,,,,,,,,,,
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17600,"Software",,"Asset",,,"No",,17,,,,,,,,,,
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177,"Project Assets",,"Asset",,,"Yes",,17,,,"10a",,,,,,,
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17710,"Project asset","Created Asset","Asset",,"Yes","No","PJ_ASSET_ACCT",177,,,,,,,,,,
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17720,"Project WIP","Asset Work in Progress","Asset",,"Yes","No","PJ_WIP_ACCT",177,,,,,,,,,,
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18,"Accumulated Depreciation",,"Asset",,,"Yes",,1,18,"Accumulated Depreciation","10b","Less accumulated depreciation",,,,,,
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18120,"Building Accumulated Depreciation",,"Asset",,,"No",,18,,,,,,,,,,
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18130,"Land Improvement Accumulated Depreciation",,"Asset",,,"No",,18,,,,,,,,,,
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18140,"Building Improvement Accumulated Depreciation",,"Asset",,,"No",,18,,,,,,,,,,
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18150,"Leasehold Improvement Accumulated Depreciation",,"Asset",,,"No",,18,,,,,,,,,,
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18210,"Furniture Accumulated Depreciation",,"Asset",,,"No",,18,,,,,,,,,,
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18220,"Fixtures Accumulated Depreciation",,"Asset",,,"No",,18,,,,,,,,,,
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18230,"Equipment Accumulated Depreciation",,"Asset",,,"No",,18,,,,,,,,,,
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18240,"Vehicles Accumulated Depreciation",,"Asset",,,"No",,18,,,,,,,,,,
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18250,"Data Processing Equipment Accumulated Depreciation",,"Asset",,,"No",,18,,,,,,,,,,
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18260,"Software Accumulated Depreciation",,"Asset",,,"No",,18,,,,,,,,,,
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19,"Other Assets",,"Asset",,,"Yes",,1,19,"Other Assets",,,,,,,,
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191,"Intangible Assets",,"Asset",,,"Yes",,19,,,,,,,,,,
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19110,"Amortizable Assets",,"Asset",,,"No",,191,,,"13a","Intangible Assets",,,,,,
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19120,"Goodwill",,"Asset",,,"No",,191,,,"13a",,,,,,,
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19130,"Customer Lists",,"Asset",,,"No",,191,,,"13a",,,,,,,
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19140,"Other Intangible Assets",,"Asset",,,"No",,191,,,"13a",,,,,,,
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19150,"Accumulated Amorization",,"Asset",,,"No",,191,,,"13b","Less accumulated amortization",,,,,,
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19200,"Cash Surrender Value of Life Insurance",,"Asset",,,"No",,19,,,14,"Other Assets",,,,,,
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19900,"Other Assets",,"Asset",,,"No",,19,,,14,,,,,,,
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,,,,,,,,,"19_","Fixed and other Assets",,,,,,,,
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2,"Liabilities",,"Liability",,,"Yes",,,2,"Liabilities",,,,,,,,
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21,"Accounts Payables",,"Liability",,,"Yes",,2,21,"Accounts Payable",,,,,,,,
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211,"Accounts Payables Trade",,"Liability",,,"Yes",,21,,,16,"Accounts Payable",,,,,,
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21100,"Accounts Payable Trade","Accounts Payables","Liability",,"Yes","No","V_LIABILITY_ACCT",211,,,,,,,,,,
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21190,"Not invoiced receipts","Received products/services from vendors, but not invoiced","Liability",,"Yes","No","NOTINVOICEDRECEIPTS_ACCT",211,,,,,,,,,,
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21200,"Accounts Payable Services","Accounts Payables for non-product revenue","Liability",,"Yes","No","V_LIABILITY_SERVICES_ACCT",21,,,,,,,,,,
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21300,"Payment selection","Selected A/P invoices for payment ","Liability",,"Yes","No","B_PAYMENTSELECT_ACCT",21,,,,,,,,,,
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215,"Customer Payables",,"Liability",,,"Yes",,21,,,16,,,,,,,
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21510,"Customer Prepayments","Prepayments for future revenue","Liability",,"Yes","No","C_PREPAYMENT_ACCT",215,,,,,,,,,,
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21520,"Merchandise Credits Unredeemed",,"Liability",,,"No",,215,,,,,,,,,,
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21530,"Gift Certificated Unredeemed",,"Liability",,,"No",,215,,,,,,,,,,
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21540,"Special Order Deposits",,"Liability",,,"No",,215,,,,,,,,,,
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21550,"Mail Order Deposits",,"Liability",,,"No",,215,,,,,,,,,,
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216,"Tax Payables",,"Liability",,,"Yes",,21,,,18,"Other current liabilities",,,,,,
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21610,"Tax due","Tax to be paid - before tax declaration","Liability",,"Yes","No","T_DUE_ACCT",216,,,,,,,,,,
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21620,"Tax liability","Tax to be paid based on tax declaration","Liability",,"Yes","No","T_LIABILITY_ACCT",216,,,,,,,,,,
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21700,"Withholding (Tax)","Withholding for 1099 or Quality Guarantee","Liability",,"Yes","No","WITHHOLDING_ACCT",21,,,,,,,,,,
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21710,"Withholding (Other)",,"Liability",,,"No",,21,,,,,,,,,,
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21800,"Intercompany Due To","Default Payables account for intercompany trx","Liability",,"Yes","No","INTERCOMPANYDUETO_ACCT",21,,,,,,,,,,
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22,"Accrued Expenses",,"Liability",,,"Yes",,2,22,"Accrued Expenses",18,,,,,,,
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22100,"Accrued Payroll",,"Liability",,,"No",,22,,,,,,,,,,
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22200,"Payroll Withholdings",,"Liability",,,"No",,22,,,,,,,,,,
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22210,"Federal Tax Withholding",,"Liability",,,"No",,22,,,,,,,,,,
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22220,"FICA Withholding",,"Liability",,,"No",,22,,,,,,,,,,
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22230,"Medicare Withholding",,"Liability",,,"No",,22,,,,,,,,,,
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22240,"State Tax Withholding",,"Liability",,,"No",,22,,,,,,,,,,
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22250,"Local Tax Withholding",,"Liability",,,"No",,22,,,,,,,,,,
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22260,"401k & Pension Withholding",,"Liability",,,"No",,22,,,,,,,,,,
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22270,"Garnishment Withholding",,"Liability",,,"No",,22,,,,,,,,,,
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22290,"Miscellaneous Withholding",,"Liability",,,"No",,22,,,,,,,,,,
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22300,"Accrued Payroll Taxes",,"Liability",,,"No",,22,,,,,,,,,,
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22310,"FICA Employers Contribution",,"Liability",,,"No",,22,,,,,,,,,,
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22320,"Medicare Employers Contribution",,"Liability",,,"No",,22,,,,,,,,,,
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22330,"Federal Unemployment Empolyers Contribution",,"Liability",,,"No",,22,,,,,,,,,,
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22340,"State Unemployment Employers Contribution",,"Liability",,,"No",,22,,,,,,,,,,
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22400,"Sales Tax Collected",,"Liability",,,"No",,22,,,,,,,,,,
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22500,"Accrued Use Tax",,"Liability",,,"No",,22,,,,,,,,,,
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22600,"Accrued Retirement Plan Expense",,"Liability",,,"No",,22,,,,,,,,,,
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22900,"Accrued Expenses Others",,"Liability",,,"No",,22,,,,,,,,,,
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23,"Current Note Payables",,"Liability",,,"Yes",,2,23,"Current Note Payables",17,"Mortgages, notes, bonds payable in less than 1 year",,,,,,
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23100,"Short Term Obligation",,"Liability",,,"No",,23,,,,,,,,,,
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23900,"Current Portion of Long Term Debt",,"Liability",,,"No",,23,,,,,,,,,,
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24,"Long Term Liabilities",,"Liability",,,"Yes",,2,24,"Long Term Liabilities",,,,,,,,
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24100,"Long Term Obligation",,"Liability",,,"No",,24,,,20,"Mortgages, notes, bonds payable in 1 year or more",,,,,,
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24200,"Mortgage",,"Liability",,,"No",,24,,,8,"Mortgage and real estate loan",,,,,,
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24300,"Loan from Owner/Stockholder",,"Liability",,,"No",,24,,,19,"Loans from Shareholder",,,,,,
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24800,"Other Long Term Obligation",,"Liability",,,"No",,24,,,21,"Other Liabilities",,,,,,
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24900,"Current Portion of Long Term Debt",,"Liability",,,"No",,24,,,20,,,,,,,
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3,"Owner's Equity/Net Worth",,"Owner's Equity",,,"Yes",,,3,"Owner's Equity/Net Worth",,,,,,,,
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31,"Capital",,"Owner's Equity",,,"Yes",,3,31,"Capital",,,,,,,,
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31000,"Capital/Common Stock",,"Owner's Equity",,,"No",,31,,,"22b","Capital Stock Preferred",,,,,,
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31010,"Capital in excess of Par on Common Stock",,"Owner's Equity",,,"No",,31,,,23,"Additional Paid-in Capital",,,,,,
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31100,"Preferred Stock",,"Owner's Equity",,,"No",,31,,,"22a","Capital Stock Common",,,,,,
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31110,"Capital in excess of Par on Preferred Stock",,"Owner's Equity",,,"No",,31,,,23,,,,,,,
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32,"Earnings",,"Owner's Equity",,,"Yes",,3,32,"Current Profit & Loss",25,"Retained Earnings",,,,,,
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32100,"Dividents",,"Owner's Equity",,,"No",,32,,,,,,,,,,
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32200,"Drawings",,"Owner's Equity",,,"No",,32,,,,,,,,,,
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32900,"Retained Earnings","Year end processing to balance account (Income Summary)","Owner's Equity",,"Yes","No","RETAINEDEARNING_ACCT",32,,,,,,,,,,
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,,,,,,,,,33,"Total Liabilities and Equity",,,,,,,,
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4,"Sales",,"Revenue",,,"Yes",,,,,,,4,"Sales",,,,
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41000,"Trade Revenue","Default Product or Service revenue","Revenue",,"Yes","No","P_REVENUE_ACCT",4,,,,,,,"1a","Gross receipts or sales",,
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42000,"Services Revenue",,"Revenue",,,"No",,4,,,,,,,"1a",,,
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43000,"Sideline Revenue",,"Revenue",,,"No",,4,,,,,,,"1a",,,
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46000,"Royalties Revenue",,"Revenue",,,"No",,4,,,,,,,7,"Gross Royalties",,
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47000,"Unearned revenue","We have invoiced, but not delivered yet","Revenue",,"Yes","No","UNEARNEDREVENUE_ACCT",4,,,,,,,"1a",,,
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48000,"Not invoiced revenue","We delivered but have not invoiced yet","Revenue",,"Yes","No","NOTINVOICEDREVENUE_ACCT",4,,,,,,,"1a",,,
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49,"Sales Discounts",,"Revenue",,,"Yes",,4,,,,,49,"Sales Discounts","1b","Less returns and allowances",,
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49100,"Trade Discounts","Granted Trade discounts (corrects Product Revenue)","Revenue",,"Yes","No","P_TRADEDISCOUNTGRANT_ACCT",49,,,,,,,,,,
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49200,"Payment discount expense","Granted early payment discount to customers","Revenue",,"Yes","No","PAYDISCOUNT_EXP_ACCT",49,,,,,,,,,,
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49300,"Promotion Discounts",,"Revenue",,,"No",,49,,,,,,,,,,
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5,"Cost of Goods Sold",,"Expense",,,"Yes",,,,,,,5,"Cost of Goods Sold",2,"Cost of goods sold",,
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51100,"Product CoGs","Cost of Goods Sold","Expense",,"Yes","No","P_COGS_ACCT",5,,,,,,,,,,
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51110,"Cost Of Production","Cost Of Production Account","Expense",,"Yes","No","P_COSTOFPRODUCTION_ACCT",5,,,,,,,,,,
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51120,"Scrap","Scrap Account","Expense",,"Yes","No","P_SCRAP_ACCT",5,,,,,,,,,,
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51130,"Outside Processing (Subcontract)","Outside Processing Account","Expense",,"Yes","No","P_OUTSIDEPROCESSING_ACCT",5,,,,,,,,,,
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51200,"Product Expense","Default Service costs (I.e. not on inventory)","Expense",,"Yes","No","P_EXPENSE_ACCT",5,,,,,,,,,,
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51210,"Product Cost Adjustment","Product Cost Adjustments","Expense",,"Yes","No","P_COSTADJUSTMENT_ACCT",5,,,,,,,,,,
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51290,"Product Inventory Clearing","Default Product costs (I.e. on inventory)","Expense",,"Yes","No","P_INVENTORYCLEARING_ACCT",5,,,,,,,,,,
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52000,"Services Purchases",,"Expense",,,"No",,5,,,,,,,,,,
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53000,"Sideline Purchases",,"Expense",,,"No",,5,,,,,,,,,,
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54000,"Freight in",,"Expense",,,"No",,5,,,,,,,,,,
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55,"Returns",,"Expense",,,"Yes",,5,,,,,55,"Returns","1b",,,
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55100,"Returns Expense",,"Expense",,,"No",,55,,,,,,,,,,
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55200,"Returns to Vendors",,"Expense",,,"No",,55,,,,,,,,,,
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56,"Inventory CoGs",,"Expense",,,"Yes",,5,,,,,56,"Inventory CoGs",2,,,
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56100,"Inventory Shrinkage","Physical Inventory Gain/Loss","Expense",,"Yes","No","W_DIFFERENCES_ACCT",56,,,,,,,,,,
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56200,"Inventory Write Down Below Cost",,"Expense",,,"No",,56,,,,,,,,,,
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56300,"Inventory Adjustment","Inventory Actual Accounting Value Adjustment","Expense",,"Yes","No","W_INVACTUALADJUST_ACCT",56,,,,,,,,,,
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56400,"Inventory Revaluation","Difference to (lower cost) or market","Expense",,"Yes","No","W_REVALUATION_ACCT",56,,,,,,,,,,
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57000,"Direct Labor",,"Expense",,,"No",,5,,,,,,,,,,
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58,"CoGS Variances",,"Expense",,,"Yes",,5,,,,,58,"CoGs Variances",2,,,
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58100,"Invoice price variance","Difference between product cost and invoice price (IPV)","Expense",,"Yes","No","P_INVOICEPRICEVARIANCE_ACCT",58,,,,,,,,,,
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58200,"Purchase price variance","Difference between purchase price and standard costs (PPV)","Expense",,"Yes","No","P_PURCHASEPRICEVARIANCE_ACCT",58,,,,,,,,,,
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58300,"Purchase price variance Offset","Offset Account for Purchase price variance (PPV) ","Expense",,"Yes","No","PPVOFFSET_ACCT",58,,,,,,,,,,
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58400,"Using Variance","Account for Using Variance","Expense",,"Yes","No","P_USAGEVARIANCE_ACCT",58,,,,,,,,,,
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58500,"Method Change Variance","Account for Method Change Variance","Expense",,"Yes","No","P_METHODCHANGEVARIANCE_ACCT",58,,,,,,,,,,
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58600,"Rate Variance","Account for Rate Variance","Expense",,"Yes","No","P_RATEVARIANCE_ACCT",58,,,,,,,,,,
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58700,"Mix Variance","Account for Mix Variance","Expense",,"Yes","No","P_MIXVARIANCE_ACCT",58,,,,,,,,,,
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59,"CoGs Discounts",,"Expense",,,"Yes",,5,,,,,59,"CoGS Discounts",2,,,
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59100,"Trade discounts received","Received Trade Discounts (corrects Product expense)","Expense",,"Yes","No","P_TRADEDISCOUNTREC_ACCT",59,,,,,,,,,,
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59200,"Payment discount revenue","Granted early payment discount from vendors","Expense",,"Yes","No","PAYDISCOUNT_REV_ACCT",59,,,,,,,,,,
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,,,,,,,,,,,,,"5_","Gross Margin",3,"Gross Profit",,
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6,"Expenses",,"Expense",,,"Yes",,,,,,,,,,,,
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60,"Payroll Expenses",,"Expense",,,"Yes",,6,,,,,60,"Payroll Expense",,,,
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60110,"Wages",,"Expense",,,"No",,60,,,,,,,13,"Salaries and wages",,
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60120,"Wages Owners",,"Expense",,,"No",,60,,,,,,,12,"Compensation of officers",,
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60130,"Salaries",,"Expense",,,"No",,60,,,,,,,13,,,
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60210,"Vacation Pay",,"Expense",,,"No",,60,,,,,,,13,,,
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60220,"Vacation Pay Owners",,"Expense",,,"No",,60,,,,,,,12,,,
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60230,"Sick Pay",,"Expense",,,"No",,60,,,,,,,13,,,
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60240,"Sick Pay Owners",,"Expense",,,"No",,60,,,,,,,12,,,
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60300,"Retirement (Pension, Proft Sharing, 401k)",,"Expense",,,"No",,60,,,,,,,24,"Pension Proft Sharing",,
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60410,"FICA Tax",,"Expense",,,"No",,60,,,,,,,13,,,
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60420,"FICA Tax Owners",,"Expense",,,"No",,60,,,,,,,12,,,
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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,,,,,,,,,,
|
|
83,"Expense (Absorbed)",,"Expense",,,"Yes",,,,,,,83,"Expense (Absorbed)",,,,
|
|
83100,"Labor (Absorbed)","Labor Absorbed account","Expense",,"Yes","No","P_LABOR_ACCT",83,,,,,,,,,,
|
|
83200,"Burden (Absorbed)","Burden Absorbed account","Expense",,"Yes","No","P_BURDEN_ACCT",83,,,,,,,,,,
|
|
83300,"Overhead (Applied)","Overhead Applied account","Expense",,"Yes","No","P_OVERHEAD_ACCT",83,,,,,,,,,,
|
|
,,,,,,,,,,,,,"83_","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,,,,,,,,,,
|
|
953,"SO Commitment",,"Memo",,,"No","COMMITMENTOFFSETSALES_ACCT",95,,,,,,,,,,
|
|
955,"SO Future Revenue",,"Memo",,,"No",,95,,,,,,,,,,
|