Accounts List

Computer Dealer
Page 1
Account

1-0000

Assets
1-1000

1-2000

Fixed Assets
1-1100 Store Equipment
1-1110 Store Equip - at Cost
1-1120 Store Equip - Accum Dep'n
1-1200 Leasehold Improvements
1-1210 Improvements at Cost
1-1220 Improvements Amortisation
1-1300 Demonstration Equipment
1-1310 Demo Equip - at Cost
1-1320 Demo Equip - Accum Dep'n
1-1400 Office Equipment
1-1410 Office Equip - at Cost
1-1420 Office Equip - Accum Dep'n
1-1500 Furniture & Fixtures
1-1510 Furniture Equip - at Cost
1-1520 Furniture Equip- Accum Dep'n
1-1600 Motor Vehicles
1-1610 Motor Vehicles - at Cost
1-1620 Motor Vehicles - Accum Dep'n
Current Assets
1-2100 Cash On Hand
1-2110 Cheque Account
1-2120 Payroll Cheque Account
1-2130 Cash Drawer
1-2140 Petty Cash
1-2160 Undeposited Funds
1-2200 Trade Debtors
1-2210 Less Prov'n for Doubtful Debts
1-2300 Inventory - Retail
1-2310 Computers
1-2320 Printers
1-2330 Modems
1-2340 Other Hardware
1-2350 Software
1-2500 Service/Repair Equipment
1-2600 Other Assets
1-2610 Prepayments
1-2620 Deposits Paid

2-0000

Liabilities
2-1000 Long Term Liabilities
2-1100 Bank Loans
2-1200 Other Long Term Liabilities
2-2000 Current Liabilities
2-2100 Credit Cards
2-2110 Bankcard
2-2120 Diners Club
2-2130 MasterCard
2-2140 Visa
2-2200 Trade Creditors
2-2210 A/P Accrual - Inventory
2-2300 GST Liabilities
2-2310 GST Collected
2-2330 GST Paid
2-2350 Sales Tax Payable
2-2360 Import Duty Payable
2-2400 Payroll Liabilities
2-2410 Payroll Deductions Payable
2-2420 PAYE Tax Payable
2-2600 Customer Deposits
2-2900 Other Current Liabilities

3-0000

Equity
3-1000
3-8000
3-9000
3-9999

Owner's/Shareholder's Equity
3-1100 Owner/Sharehldr Capital
3-1200 Owner/Sharehldr Drawings
Retained Earnings
Current Year Earnings
Historical Balancing

Accounts List
Computer Dealer
Page 2
Account

4-0000

Income
4-1000
4-2000
4-5000
4-6000
4-8000

Sales
4-1100 Hardware
4-1200 Software
Service Department
4-2100 Computer Parts
Freight Collected
Late Fees Collected
Miscellaneous Income

5-0000

Cost of Sales
5-1100 Hardware - Purchase
5-1200 Software - Purchase
5-1300 Parts - Purchase
5-3000 Discounts Given

6-0000

Expenses
6-1000 General & Administrative Exp
6-1050 Accounting Fees
6-1100 Legal Fees
6-1200 Bank Charges
6-1300 Depreciation
6-1400 Subscriptions
6-1500 Office Supplies
6-1600 Discounts Taken
6-1700 Freight Paid
6-1800 Late Fees Paid
6-3000 Advertising & Promotion Exp
6-3100 Advertising
6-3110 In-store Promotions
6-4000 Operating Expenses
6-4200 Postage
6-4300 Printing
6-4400 Rent
6-4500 Telephone
6-4600 Water
6-4700 Maintenance Supplies
6-4800 Store Supplies
6-4900 Shrinkage/Spoilage
6-5100 Employment Expenses
6-5105 Fringe Benefits Tax
6-5110 Staff Amenities
6-5130 Wages & Salaries
6-5140 Workers' Compensation
6-5150 Other Employer Expenses

8-0000

Other Income
8-1000 Interest Income

9-0000

Other Expenses
9-1000 Interest Expense
9-2000 Income Tax Expense