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