KBC Decorating Samantha Roberts Chart of Accounts No. Desetiption Type Account Class Cchart of Accounts - Current Year (2015) ASSET 1000 Current Assets 4 1010 Chequing Bank Account STA sane 1080 Petty Cash ‘A Cash 1048 Total Cash 8 1050 Accounts Recoivebio G Accounts Receivable 3080 ventory G inventory 1080 Insurance Prepaid G Current Asset 4100 Total Current Assets T 1160 Capital Assets 4 5200 Land 1G Capital Asset 1210 Builsing A. Capital Asset 4212 Accum, Amert. “Building ‘A. Accum. Amort & Depreciation 1218 Net-Buiding s 1230 Furiture & Equipment A Capital Asset 4233 Accum, Amort. -Furn, & Ecuip ‘A Accum. Amor, & Depreciation 1235 Nel Fumture & Equipment s 1250 Vehicles A Capital Asset 1253, Accum, Amott. - Vehicle A Accum. Amor, & Depreciation 1285. Net- Vehicle. s 1270 Tools & Equipiment A Asset 1280 Accum, Amort- Tools & Equipment A Asset 4280 Net- Tools & Equipment s 1880 Total Capital Assets T LIABILITY 2000 Currontti 4 2010 Accounts Payable G Accounts Payable 2000 HSTIGST Payable A Sales Tax Payable zor HSTIGST ITC ‘A Sales Tax Payable 2075 HST Owing (Refune) . s 2080 PST Payable Lapiity 2110 Salaries Payabie Z Current Liatlity 2120. Income Tax Payable ‘A Payrol Tax Payable 2140 CPP Payadle ‘A Paytol Tax Payable 2160 El Payable ‘A Paytol Tax Payable 2185 Total Receiver General s 2460 _Life/Heath Plan Payable G_ Employee Deductions Payable 2170 WCB Payable Employee Deductions Payable 2600 Total Current Liabilities T 2600 Long Term Liabilites HK 2630 Mortgage Payable Long Term Debt 2700 Total Long Term Liabiltes T equity 3000 Partners’ Equity 4 3010 Capital, Henri Marin A OwneriPartner Contibutions 3020. Drawings, Henri Marts ‘A. OnmerPartner Witndrawals 3025 Net Equity, Henri Martin s 3030 Capita, Web Corbett A OnneriPartner Contibutions 3040 Drawings, Wes Coroett ‘A OninerPartner Witndrawale 3045 Net Equity, Wes Coroett s 3100 Current Earnings X Curent Earnings 3150 Income Summary G_ Retained Eamings 3800 Total Partners’ Equity T REVENUE Printed On: 04/13/2015