core-jgi/org.adempiere.server-feature/data/import/AccountingUS.csv

1	[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]
2	1	Assets		Asset			Yes			1	Assets	15	Total Assets
3	11	Cash		Asset			Yes		1	11	Cash	1	Cash
4	11100	Checking Account	Bank Asset	Asset		Yes	No	B_ASSET_ACCT	11
5	11110	Checking In-Transfer	Bank transactions in transit	Asset		Yes	No	B_INTRANSIT_ACCT	11
6	11120	Checking Unidentified Receipts	Receipts from unidentified customer	Asset		Yes	No		11
7	11130	Checking Unallocated Receipts	Received, unallocated payments	Asset		Yes	No	B_UNALLOCATEDCASH_ACCT	11
8	11200	Checking Account 2		Asset			No		11
9	11300	Savings Account		Asset			No		11
10	11800	Cash in Registers		Asset			No		11
11	11900	Petty Cash	Cash Book Asset	Asset		Yes	No	CB_ASSET_ACCT	11
12	11910	Petty Cash In-Transfer	Cash Book Transfer	Asset		Yes	No	CB_CASHTRANSFER_ACCT	11
13	12	Accounts Receivable		Asset			Yes		1	12	Accounts Receivable
14	121	Accounts Receivable - Trade		Asset			Yes		12
15	12110	Accounts Receivable - Trade	Accounts Receivables	Asset		Yes	No	C_RECEIVABLE_ACCT	121			2a	Trade nodes and accounts receivables
16	12115	Accounts Receivable Services - Trade	Accounts Receivables for Services	Asset		Yes	No	C_RECEIVABLE_SERVICES_ACCT	121			2a	Trade nodes and accounts receivables
17	12120	A/R Non Sufficient Funds Returned Checks		Asset			No		121			2a
18	12180	A/R Trade Allowance for Bad Debit		Asset			No		121			2b	Less allowances for bad debts
19	12190	Not invoiced receivables	We delivered but have not invoiced yet	Asset		Yes	No		121			2a
20	122	Credit Card in Transit		Asset			Yes		12
21	12210	In Transit A/R Amex		Asset			No		122			2a
22	12220	In Transit A/R Master Card		Asset			No		122			2a
23	12230	In Transit A/R Visa		Asset			No		122			2a
24	12240	In Transit A/R ATM Cards		Asset			No		122			2a
25	12290	A/R Credit Cards Allowance for Bad Debit		Asset			No		122			2b
26	12300	Vendor Allowances Receivable		Asset			No		12			2a
27	124	Loans Receivable		Asset			Yes		12
28	12410	Loans Receivable Employees		Asset			No		124			2a
29	12420	Loans Receivable Owners/Shareholders		Asset			No		124			7	Loans to Shareholders
30	12440	Loans Receivable Others		Asset			No		124			2a
31	125	Prepayments		Asset			Yes		12
32	12510	Vendor prepayment	Prepayments for future expense	Asset		Yes	No	V_PREPAYMENT_ACCT	125			2a
33	12520	Employee Expense Prepayment	Expense advances	Asset		Yes	No		125			2a
34	126	Tax receivables		Asset			Yes		12
35	12610	Tax credit A/R	Tax to be reimbursed - before tax declaration	Asset		Yes	No	T_CREDIT_ACCT	126			6
36	12620	Tax receivables	Tax to receive based on tax declaration	Asset		Yes	No		126			6
37	12800	Intercompany Due From	Default Receivables account for intercompany trx	Asset		Yes	No	INTERCOMPANYDUEFROM_ACCT	12			6
38	12900	A/R Miscellaneous		Asset			No		12			2a
39	13	Investments		Asset			Yes		1	13	Investments
40	13100	US Government Obligations		Asset			No		13			4	US Government Obligations
41	13200	Tax-Exempt Securities		Asset			No		13			5	Tax-Exempt Securities
42	13300	Other Investments		Asset			No		13			9	Other Investments
43	14	Inventory		Asset			Yes		1	14	Inventory	3	Inventories
44	14100	General Trade Inventory	Inventory Account	Asset		Yes	No		14
45	14120	Product asset	Product Inventory Account	Asset		Yes	No	P_ASSET_ACCT	14
46	14130	Work In Process	Work In Process Account	Asset		Yes	No		14
47	14140	Floor Stock	Floor Stock Account	Asset		Yes	No		14
48	15	Prepaid Expenses, Deposits & Other Current Assets		Asset			Yes		1	15	Prepaid Expenses, Deposits & Other Current Assets	6	Other Current Assets
49	151	Prepaid Expenses		Asset			Yes		15
50	15110	Prepaid Insurance		Asset			No		151
51	15120	Prepaid Rent		Asset			No		151
52	15130	Prepaid Interest		Asset			No		151
53	15190	Prepaid Others		Asset			No		151
54	152	Deposits		Asset			Yes		15
55	15210	Deposit Rent		Asset			No		152
56	15220	Deposit Utilities		Asset			No		152
57	15290	Deposit Others		Asset			No		152
58	153	Other Current Assets		Asset			Yes		15
59	15300	Other Current Assets		Asset			No		153
60										15_	Total Current Assets
61	16	Land and Building		Asset			Yes		1	16	Land and Building
62	16100	Land		Asset			No		16			12	Land
63	16200	Building		Asset			No		16			10a	Buildings and other depreciable assets
64	16300	Land Improvements		Asset			No		16			10a
65	16400	Building Improvements		Asset			No		16			10a
66	16500	Leasehold Improvements		Asset			No		16			10a
67	17	Furniture, Fixtures & Equipment		Asset			Yes		1	17	Furniture, Fixtures & Equipment	10a
68	17100	Furniture		Asset			No		17
69	17200	Fixtures		Asset			No		17
70	17300	Equipment		Asset			No		17
71	17400	Vehicles		Asset			No		17
72	17500	Data Processing Equipment		Asset			No		17
73	17600	Software		Asset			No		17
74	177	Project Assets		Asset			Yes		17			10a
75	17710	Project asset	Created Asset	Asset		Yes	No	PJ_ASSET_ACCT	177
76	17720	Project WIP	Asset Work in Progress	Asset		Yes	No	PJ_WIP_ACCT	177
77	18	Accumulated Depreciation		Asset			Yes		1	18	Accumulated Depreciation	10b	Less accumulated depreciation
78	18120	Building Accumulated Depreciation		Asset			No		18
79	18130	Land Improvement Accumulated Depreciation		Asset			No		18
80	18140	Building Improvement Accumulated Depreciation		Asset			No		18
81	18150	Leasehold Improvement Accumulated Depreciation		Asset			No		18
82	18210	Furniture Accumulated Depreciation		Asset			No		18
83	18220	Fixtures Accumulated Depreciation		Asset			No		18
84	18230	Equipment Accumulated Depreciation		Asset			No		18
85	18240	Vehicles Accumulated Depreciation		Asset			No		18
86	18250	Data Processing Equipment Accumulated Depreciation		Asset			No		18
87	18260	Software Accumulated Depreciation		Asset			No		18
88	19	Other Assets		Asset			Yes		1	19	Other Assets
89	191	Intangible Assets		Asset			Yes		19
90	19110	Amortizable Assets		Asset			No		191			13a	Intangible Assets
91	19120	Goodwill		Asset			No		191			13a
92	19130	Customer Lists		Asset			No		191			13a
93	19140	Other Intangible Assets		Asset			No		191			13a
94	19150	Accumulated Amortization		Asset			No		191			13b	Less accumulated amortization
95	19200	Cash Surrender Value of Life Insurance		Asset			No		19			14	Other Assets
96	19900	Other Assets		Asset			No		19			14
97										19_	Fixed and other Assets
98	2	Liabilities		Liability			Yes			2	Liabilities
99	21	Accounts Payables		Liability			Yes		2	21	Accounts Payable
100	211	Accounts Payables Trade		Liability			Yes		21			16	Accounts Payable
101	21100	Accounts Payable Trade	Accounts Payables	Liability		Yes	No	V_LIABILITY_ACCT	211
102	21190	Not invoiced receipts	Received products/services from vendors, but not invoiced	Liability		Yes	No	NOTINVOICEDRECEIPTS_ACCT	211
103	21200	Accounts Payable Services	Accounts Payables for non-product revenue	Liability		Yes	No	V_LIABILITY_SERVICES_ACCT	21
104	21300	Payment selection	Selected A/P invoices for payment	Liability		Yes	No	B_PAYMENTSELECT_ACCT	21
105	215	Customer Payables		Liability			Yes		21			16
106	21510	Customer Prepayments	Prepayments for future revenue	Liability		Yes	No	C_PREPAYMENT_ACCT	215
107	21520	Merchandise Credits Unredeemed		Liability			No		215
108	21530	Gift Certificated Unredeemed		Liability			No		215
109	21540	Special Order Deposits		Liability			No		215
110	21550	Mail Order Deposits		Liability			No		215
111	216	Tax Payables		Liability			Yes		21			18	Other current liabilities
112	21610	Tax due	Tax to be paid - before tax declaration	Liability		Yes	No	T_DUE_ACCT	216
113	21620	Tax liability	Tax to be paid based on tax declaration	Liability		Yes	No		216
114	21700	Withholding (Tax)	Withholding for 1099 or Quality Guarantee	Liability		Yes	No		21
115	21710	Withholding (Other)		Liability			No		21
116	21800	Intercompany Due To	Default Payables account for intercompany trx	Liability		Yes	No	INTERCOMPANYDUETO_ACCT	21
117	22	Accrued Expenses		Liability			Yes		2	22	Accrued Expenses	18
118	22100	Accrued Payroll		Liability			No		22
119	22200	Payroll Withholdings		Liability			No		22
120	22210	Federal Tax Withholding		Liability			No		22
121	22220	FICA Withholding		Liability			No		22
122	22230	Medicare Withholding		Liability			No		22
123	22240	State Tax Withholding		Liability			No		22
124	22250	Local Tax Withholding		Liability			No		22
125	22260	401k & Pension Withholding		Liability			No		22
126	22270	Garnishment Withholding		Liability			No		22
127	22290	Miscellaneous Withholding		Liability			No		22
128	22300	Accrued Payroll Taxes		Liability			No		22
129	22310	FICA Employers Contribution		Liability			No		22
130	22320	Medicare Employers Contribution		Liability			No		22
131	22330	Federal Unemployment Employers Contribution		Liability			No		22
132	22340	State Unemployment Employers Contribution		Liability			No		22
133	22400	Sales Tax Collected		Liability			No		22
134	22500	Accrued Use Tax		Liability			No		22
135	22600	Accrued Retirement Plan Expense		Liability			No		22
136	22900	Accrued Expenses Others		Liability			No		22
137	23	Current Note Payables		Liability			Yes		2	23	Current Note Payables	17	Mortgages, notes, bonds payable in less than 1 year
138	23100	Short Term Obligation		Liability			No		23
139	23900	Current Portion of Long Term Debt		Liability			No		23
140	24	Long Term Liabilities		Liability			Yes		2	24	Long Term Liabilities
141	24100	Long Term Obligation		Liability			No		24			20	Mortgages, notes, bonds payable in 1 year or more
142	24200	Mortgage		Liability			No		24			8	Mortgage and real estate loan
143	24300	Loan from Owner/Stockholder		Liability			No		24			19	Loans from Shareholder
144	24800	Other Long Term Obligation		Liability			No		24			21	Other Liabilities
145	24900	Current Portion of Long Term Debt		Liability			No		24			20
146	3	Owner's Equity/Net Worth		Owner's Equity			Yes			3	Owner's Equity/Net Worth
147	31	Capital		Owner's Equity			Yes		3	31	Capital
148	31000	Capital/Common Stock		Owner's Equity			No		31			22b	Capital Stock Preferred
149	31010	Capital in excess of Par on Common Stock		Owner's Equity			No		31			23	Additional Paid-in Capital
150	31100	Preferred Stock		Owner's Equity			No		31			22a	Capital Stock Common
151	31110	Capital in excess of Par on Preferred Stock		Owner's Equity			No		31			23
152	32	Earnings		Owner's Equity			Yes		3	32	Current Profit & Loss	25	Retained Earnings
153	32100	Dividends		Owner's Equity			No		32
154	32200	Drawings		Owner's Equity			No		32
155	32900	Retained Earnings	Year end processing to balance account (Income Summary)	Owner's Equity		Yes	No		32
156										33	Total Liabilities and Equity
157	4	Sales		Revenue			Yes							4	Sales
158	41000	Trade Revenue	Default Product or Service revenue	Revenue		Yes	No	P_REVENUE_ACCT	4							1a	Gross receipts or sales
159	42000	Services Revenue		Revenue			No		4							1a
160	43000	Sideline Revenue		Revenue			No		4							1a
161	46000	Royalties Revenue		Revenue			No		4							7	Gross Royalties
162	47000	Unearned revenue	We have invoiced, but not delivered yet	Revenue		Yes	No	UNEARNEDREVENUE_ACCT	4							1a
163	48000	Not invoiced revenue	We delivered but have not invoiced yet	Revenue		Yes	No		4							1a
164	49	Sales Discounts		Revenue			Yes		4					49	Sales Discounts	1b	Less returns and allowances
165	49100	Trade Discounts	Granted Trade discounts (corrects Product Revenue)	Revenue		Yes	No	P_TRADEDISCOUNTGRANT_ACCT	49
166	49200	Payment discount expense	Granted early payment discount to customers	Revenue		Yes	No	PAYDISCOUNT_EXP_ACCT	49
167	49300	Promotion Discounts		Revenue			No		49
168	5	Cost of Goods Sold		Expense			Yes							5	Cost of Goods Sold	2	Cost of goods sold
169	51100	Product CoGs	Cost of Goods Sold	Expense		Yes	No	P_COGS_ACCT	5
170	51110	Cost Of Production	Cost Of Production Account	Expense		Yes	No		5
171	51120	Scrap	Scrap Account	Expense		Yes	No		5
172	51130	Outside Processing (Subcontract)	Outside Processing Account	Expense		Yes	No		5
173	51200	Product Expense	Default Service costs (I.e. not on inventory)	Expense		Yes	No	P_EXPENSE_ACCT	5
174	51210	Product Cost Adjustment	Product Cost Adjustments	Expense		Yes	No	P_COSTADJUSTMENT_ACCT	5
175	51280	Landed Cost Clearing	Default Landed Cost Clearing	Expense		Yes	No	P_LANDEDCOSTCLEARING_ACCT	5
176	51290	Product Inventory Clearing	Default Product costs (I.e. on inventory)	Expense		Yes	No	P_INVENTORYCLEARING_ACCT	5
177	52000	Services Purchases		Expense			No		5
178	53000	Sideline Purchases		Expense			No		5
179	54000	Freight in		Expense			No		5
180	55	Returns		Expense			Yes		5					55	Returns	1b
181	55100	Returns Expense		Expense			No		55
182	55200	Returns to Vendors		Expense			No		55
183	56	Inventory CoGs		Expense			Yes		5					56	Inventory CoGs	2
184	56100	Inventory Shrinkage	Physical Inventory Gain/Loss	Expense		Yes	No	W_DIFFERENCES_ACCT	56
185	56200	Inventory Write Down Below Cost		Expense			No		56
186	56300	Inventory Adjustment	Inventory Actual Accounting Value Adjustment	Expense		Yes	No		56
187	56400	Inventory Revaluation	Difference to (lower cost) or market	Expense		Yes	No		56
188	57000	Direct Labor		Expense			No		5
189	58	CoGS Variances		Expense			Yes		5					58	CoGs Variances	2
190	58100	Invoice price variance	Difference between product cost and invoice price (IPV)	Expense		Yes	No	P_INVOICEPRICEVARIANCE_ACCT	58
191	58200	Purchase price variance	Difference between purchase price and standard costs (PPV)	Expense		Yes	No	P_PURCHASEPRICEVARIANCE_ACCT	58
192	58300	Purchase price variance Offset	Offset Account for Purchase price variance (PPV)	Expense		Yes	No	PPVOFFSET_ACCT	58
193	58400	Using Variance	Account for Using Variance	Expense		Yes	No		58
194	58500	Method Change Variance	Account for Method Change Variance	Expense		Yes	No	P_RATEVARIANCE_ACCT	58
195	58600	Rate Variance	Account for Rate Variance	Expense		Yes	No		58
196	58700	Mix Variance	Account for Mix Variance	Expense		Yes	No		58
197	58800	Average Cost Variance	Account for Average Cost Variance	Expense		Yes	No	P_AVERAGECOSTVARIANCE_ACCT	58
198	59	CoGs Discounts		Expense			Yes		5					59	CoGS Discounts	2
199	59100	Trade discounts received	Received Trade Discounts (corrects Product expense)	Expense		Yes	No	P_TRADEDISCOUNTREC_ACCT	59
200	59200	Payment discount revenue	Granted early payment discount from vendors	Expense		Yes	No	PAYDISCOUNT_REV_ACCT	59
201														5_	Gross Margin	3	Gross Profit
202	6	Expenses		Expense			Yes
203	60	Payroll Expenses		Expense			Yes		6					60	Payroll Expense
204	60110	Wages		Expense			No		60							13	Salaries and wages
205	60120	Wages Owners		Expense			No		60							12	Compensation of officers
206	60130	Salaries		Expense			No		60							13
207	60210	Vacation Pay		Expense			No		60							13
208	60220	Vacation Pay Owners		Expense			No		60							12
209	60230	Sick Pay		Expense			No		60							13
210	60240	Sick Pay Owners		Expense			No		60							12
211	60300	Retirement (Pension, Profit Sharing, 401k)		Expense			No		60							24	Pension Profit Sharing
212	60410	FICA Tax		Expense			No		60							13
213	60420	FICA Tax Owners		Expense			No		60							12
214	60430	Federal/State Unemployment		Expense			No		60							13
215	60440	Federal/State Unemployment Owners		Expense			No		60							12
216	60510	Health Insurance Premium		Expense			No		60							13
217	60520	Health Insurance Premium Owners		Expense			No		60							12
218	60580	Health Insurance Employee Contribution		Expense			No		60							13
219	60590	Health Insurance Cobra Payments		Expense			No		60							13
220	60600	Workers Compensation Insurance		Expense			No		60							13
221	60710	Disability Insurance Premium		Expense			No		60							13
222	60720	Disability Insurance Premium Owners		Expense			No		60							12
223	60790	Disability Insurance Employee Contribution		Expense			No		60							13
224	60810	Life Insurance Premium		Expense			No		60							13
225	60820	Life Insurance Premium Owners		Expense			No		60							12
226	60890	Life Insurance Employee Contribution		Expense			No		60							13
227	60900	Other Benefit Expense		Expense			No		60							25	Employee benefit programs
228	60910	Staff Gifts & Perks		Expense			No		60							25
229	60920	Staff Picnic (100% Deductible)		Expense			No		60							25
230	60990	Payroll Processing Expense		Expense			No		60							13
231	61	Occupancy Cost		Expense			Yes		6					61	Occupancy Cost	16	Rents
232	61100	Rent Expense		Expense			No		61
233	61200	Utilities		Expense			No		61
234	61300	Other Occupancy Costs		Expense			No		61
235	62	Advertising		Expense			Yes		6					62	Advertising & Promotion	23	Advertising
236	62100	Media Advertising		Expense			No		62
237	62200	Catalog, Newsletter		Expense			No		62
238	62300	Events		Expense			No		62
239	62400	Joint Advertising		Expense			No		62
240	62500	Web Hosting		Expense			No		62
241	62800	Other Advertising & Promotion		Expense			No		62
242	62900	Vendor Advertising Allowances		Expense			No		62
243	63	Telephone and Communications		Expense			Yes		6					63	Telephone and Communication	xx1	Telephone and Communication
244	63100	Telephone		Expense			No		63
245	63200	Mobile Telephone		Expense			No		63
246	63300	Network Charges		Expense			No		63
247	64	Professional Services		Expense			Yes		6					64	Professional Services	xx2	Professional Services
248	64100	Legal Fees		Expense			No		64
249	64200	Accounting Fees		Expense			No		64
250	64300	Inventory Verification Fees		Expense			No		64
251	64500	Other Consulting Fees		Expense			No		64
252	65	Stationary & Supplies		Expense			Yes		6					65	Stationary & Supplies	xx3	Stationary & Supplies
253	65100	Stationary & Supplies - Office Use		Expense			No		65
254	65500	Janitorial Supplies		Expense			No		65
255	66	Data Processing		Expense			Yes		6					66	Data Processing Expense	xx4	Data Processing Expense
256	66100	Data Processing Supplies		Expense			No		66
257	66200	Data Processing Rental		Expense			No		66
258	66300	Outside Computer Services		Expense			No		66
259	66900	Data Processing Other Expense		Expense			No		66
260	67	Depreciation Expense		Expense			Yes		6					67	Depreciation Expense	20	Depreciation
261	67120	Building Depreciation		Expense			No		67
262	67130	Land Improvement Depreciation		Expense			No		67
263	67140	Building Improvement Depreciation		Expense			No		67
264	67150	Leasehold Improvement Depreciation		Expense			No		67
265	67210	Furniture Depreciation		Expense			No		67
266	67220	Fixtures Depreciation		Expense			No		67
267	67230	Equipment Depreciation		Expense			No		67
268	67240	Vehicles Depreciation		Expense			No		67
269	67250	Data Processing Equipment Depreciation		Expense			No		67
270	67260	Software Depreciation		Expense			No		67
271	68	Business Travel		Expense			Yes		6					68	Travel & Entertainment
272	68100	Business Travel - Plane/Train/Taxi		Expense			No		68
273	68200	Business Travel - Auto Reimbursement		Expense			No		68
274	68300	Business Travel - Hotel		Expense			No		68
275	68400	Business Meals & Entertainment (50%)		Expense			No		68
276	68500	Staff Meeting Food (100%)		Expense			No		68
277	68600	Employee expense	Default employee expenses	Expense		Yes	No		68
278	68900	Business Travel Other Expense		Expense			No		68
279	69	Insurance		Expense			Yes		6					69	Insurance
280	69100	Business Insurance		Expense			No		69
281	69200	Real Estate Insurance		Expense			No		69
282	69300	Vehicle Insurance		Expense			No		69
283	69400	Other Insurance		Expense			No		69
284	70	Payment Processor Costs		Expense			Yes		6					70	Payment Processor Costs
285	70100	Credit Card Service Charges		Expense			No		70
286	70200	Bank Service Charges	Bank expenses	Expense		Yes	No		70
287	70900	Other Payment Service Charges		Expense			No		70
288	71	Dues & Subscription		Expense			Yes		6					71	Dues & Subscriptions
289	71100	Association Membership Fees		Expense			No		71
290	71200	Subscription Fees		Expense			No		71
291	72	Office Expense		Expense			Yes		6					72	Office Expense
292	72100	Office Expense		Expense			No		72
293	73	Posting & Shipping		Expense			Yes		6					73	Postage & Shipping
294	73100	Postage Expense		Expense			No		73
295	73200	Customer Package Expense		Expense			No		73
296	73290	Customer Postage Fees Received		Expense			No		73
297	73300	Shipping Expenses		Expense			No		73
298	74	Taxes and Licenses		Expense			Yes		6					74	Taxes and Licenses	17	Taxes and Licenses
299	74100	Tax expense	Sales Tax paid to Vendors	Expense		Yes	No	T_EXPENSE_ACCT	74
300	74200	Inventory & Use Taxes		Expense			No		74
301	74300	Real Estate Taxes		Expense			No		74
302	74400	Business Licenses & Fees		Expense			No		74
303	74900	Licenses & Fees - Other		Expense			No		74
304	75	Education		Expense			Yes		6					75	Education
305	75100	Education Course Fees		Expense			No		75
306	75200	Education Travel		Expense			No		75
307	75300	Education Meals & Entertainment (50%)		Expense			No		75
308	75900	Education Other		Expense			No		75
309	76	Equipment Rent		Expense			Yes		6					76	Equipment Rent
310	76100	Office Equipment Rent		Expense			No		76
311	76200	Store Equipment Rent		Expense			No		76
312	76900	Equipment Rent Other		Expense			No		76
313	77	Repairs & Maintenance		Expense			Yes		6					77	Repairs & Maintenance	14	Repairs and maintenance
314	77100	Building Repairs & Maintenance		Expense			No		77
315	77200	Furniture, Equipment Repairs & Maintenance		Expense			No		77
316	77300	Data Processing Repairs & Maintenance		Expense			No		77
317	77400	Software Maintenance		Expense			No		77
318	77500	Vehicle Repairs & Maintenance		Expense			No		77
319	77900	Repairs & Maintenance Other		Expense			No		77
320	78	Other Operating Expenses		Expense			Yes		6					78	Other Operating Expenses
321	78100	Bad Debts Write-off	Receivables write-off - bad debt	Expense		Yes	No	WRITEOFF_ACCT	78							15	Bad Debt
322	78200	Collection Expense		Expense			No		78
323	78300	Petty Cash Over/Short	Petty Cash Differences	Expense		Yes	No	CB_DIFFERENCES_ACCT	78
324	78400	Recruitment Costs		Expense			No		78
325	78500	Vehicle Expense		Expense			No		78
326	78600	Amortization Expense		Expense			No		78
327	78700	Penalties		Expense			No		78
328	78800	Franchise Fee / Royalty Fees		Expense			No		78
329	78900	Miscellaneous Expense		Expense			No		78
330	79	Default/Suspense Accounts	Temporary accounts - balance should be zero	Expense			Yes		6					79	Default/Suspense Accounts
331	79100	Default account	Default Account (if no other account is defined) V1.1	Expense		Yes	No	DEFAULT_ACCT	79
332	79200	Suspense balancing	Difference to make journal balance in source currency - needs to be solved	Expense		Yes	No	SUSPENSEBALANCING_ACCT	79
333	79300	Suspense error	Import did not find account - needs to be solved	Expense		Yes	No		79
334	79400	Cash book expense	Default other expense for petty cash transactions	Expense		Yes	No	CB_EXPENSE_ACCT	79
335	79500	Cash book receipts	Default other revenue for petty cash transactions	Revenue		Yes	No	CB_RECEIPT_ACCT	79
336	79600	Charge expense	Default other expense	Expense		Yes	No	CH_EXPENSE_ACCT	79
337	79700	Charge revenue	Default other revenue	Revenue		Yes	No		79
338														79_	Total Operating Expenses
339														79__	Operating Income
340	80	Other Income		Revenue			Yes							80	Other Income
341	80100	Interest Income	Bank interest revenue	Revenue		Yes	No	B_INTERESTREV_ACCT	80							5	Interest
342	80200	Dividend Income		Revenue			No		80							4	Dividends
343	80300	Rental Income		Revenue			No		80							6	Gross Rents
344	80400	Sales Tax Commission		Revenue			No		80
345	805	Currency Gain		Revenue			Yes		80					805	Currency Gain
346	80510	Bank revaluation gain	Foreign currency bank account gain	Revenue		Yes	No		805
347	80520	Bank settlement gain	Difference between payment and bank account currency	Revenue		Yes	No		805
348	80530	Unrealized gain	Difference between foreign currency receivables/payables and current rate	Revenue		Yes	No	UNREALIZEDGAIN_ACCT	805
349	80540	Realized gain	Difference between invoice and payment currency	Revenue		Yes	No	REALIZEDGAIN_ACCT	805
350	80700	Capital Gains Income		Revenue			No		80
351	80800	Fixed Asset Sale Gain		Revenue			No		80
352	80900	Other Income		Revenue			No		80
353	82	Other Expense		Expense			Yes							82	Other Expense
354	82100	Interest Expense	Bank interest expense	Expense		Yes	No	B_INTERESTEXP_ACCT	82							18	Interest
355	82200	Mortgage Interest Expense		Expense			No		82
356	82300	Uninsured Casualty Loss		Expense			No		82
357	82400	Charitable Contributions		Expense			No		82							19	Charitable Contributions
358	825	Currency Loss		Expense			Yes		82					825	Currency Loss
359	82510	Bank revaluation loss	Foreign currency bank account loss	Expense		Yes	No		825
360	82520	Bank settlement loss	Difference between payment and bank account currency	Expense		Yes	No		825
361	82530	Unrealized loss	Difference between foreign currency receivables/payables and current rate	Expense		Yes	No	UNREALIZEDLOSS_ACCT	825
362	82540	Realized loss	Difference between invoice and payment currency	Expense		Yes	No	REALIZEDLOSS_ACCT	825
363	82550	Currency balancing	Rounding difference to make journal balance in accounting currency	Expense		Yes	No	CURRENCYBALANCING_ACCT	825
364	82700	Capital Gains Loss		Expense			No		82
365	82800	Fixes Asset Sale Loss		Expense			No		82
366	82900	Other Expense		Expense			No		82
367	83	Expense (Absorbed)		Expense			Yes							83	Expense (Absorbed)
368	83100	Labor (Absorbed)	Labor Absorbed account	Expense		Yes	No		83
369	83200	Burden (Absorbed)	Burden Absorbed account	Expense		Yes	No		83
370	83300	Overhead (Applied)	Overhead Applied account	Expense		Yes	No		83
371														83_	Net Income before Tax
372	89	Income Tax & Summary		Expense			Yes							89	Income Tax & Summary
373	89100	Federal Income Tax		Expense			No		89
374	89200	State Income Tax		Expense			No		89
375	89300	Local Income Tax		Expense			No		89
376	89900	Income Summary	Year end processing to balance account (Retained Earnings)	Expense		Yes	No		89					89_	Net Income
377	91	Costing		Memo			Yes
378	911	Profit Center Costing Distribution		Memo			No		91
379	912	Project Costing Distribution		Memo			No		91
380	913	Overhead (Applied)		Memo			No		91
381	95	Commitment Accounting		Memo			Yes
382	951	PO Encumbrance		Memo			No		95
383	952	PO Commitment		Memo			No	COMMITMENTOFFSET_ACCT	95
384	953	SO Commitment		Memo			No	COMMITMENTOFFSETSALES_ACCT	95
385	955	SO Future Revenue		Memo			No		95