1-0000 1-1000

1-1100 1-1200 1-1300

Assets Fixed Assets

Office Equipment Computer Equipment Leasehold Improvements

1-2000
1-2100 1-2110 1-2120 1-2130 1-2140 1-2160 1-2200 1-2210

Current Assets
Cash On Hand Cheque Account Payroll Cheque Account Cash Drawer Petty Cash Undeposited Funds Trade Debtors Less Prov'n for Doubtful Debts

1-3000
1-3100 1-3200

Other Assets
Prepayments Deposits Paid

2-0000
2-1000 2-1100 2-1200 2-2000 2-2100 2-2110 2-2120 2-2130 2-2140 2-2200 2-2210 2-2300 2-2310 2-2330 2-2350 2-2360 2-2400 2-2410 2-2420 2-2600 2-2700

Liabilities
Long Term Liabilities Bank Loans Other Long Term Liabilities Current Liabilities Credit Cards Bankcard Diners Club MasterCard Visa Trade Creditors A/P Accrual - Inventory GST Liabilities GST Collected GST Paid Sales Tax Payable Import Duty Payable Payroll Liabilities Payroll Deductions Payable PAYE Tax Payable Client Deposits Other Current Liabilities

3-0000
3-1000 3-1100 3-1110 3-1120 3-1200 3-1210 3-1220 3-8000 3-9000 3-9999

Equity
Partners' Equity Partner A Partner A Capital Partner A Drawings Partner B Partner B Capital Partner B Drawings Retained Earnings Current Year Earnings Historical Balancing

4-0000

Income

4-1000 4-2000 4-3000 4-4000

Fee Income Freight Collected Late Fees Collected Miscellaneous Income

5-0000
6-0000 6-1000 6-1100 6-1200 6-1300 6-1400 6-1500 6-2000 6-2010 6-2020 6-2200 6-2300 6-2400 6-2500 6-2600 6-2700 6-2900 6-3000 6-3100 6-5100 6-5110 6-5130 6-5140 6-5150 8-0000 8-1000 9-0000 9-1000 9-2000

Cost of Sales
Expenses Accounting & Audit Fees Advertising Bank Charges Cleaning Couriers Depreciation Discounts Discounts Given Discounts Taken Electricity Freight Charges Insurance Late Fees Paid Office Supplies Rent Subscriptions Telephone Travel & Entertainment Employment Expenses Staff Amenities Wages & Salaries Workers' Compensation Other Employer Expenses Other Income Interest Income Other Expenses Interest Expense Income Tax Expense