CHART OF ACCOUNTS

101 102 103 104 105 106 107 108 109 110 111 112 113 114 201 202 203 204 205 206 301 302 401 402 403 501 502 503 504 505 506 507 Cash Accounts Receivable Notes Receivable Merchandise Inventory Supplies Prepaid Rent Prepaid Insurance Prepaid Taxes Machinery and Equipment Furniture and Fixtures Delivery Equipment Land Building Tools Accounts Payable Notes Payable Salaries Payable Taxes Payable Interest Payable Loans Payable Name of the owner, Capital Name of the owner, Drawing Service Income Fees Income Sales Salaries and Wages Rent expense Utilities Expense Taxes Expense Insurance Expense Advertising Expense Miscellaneous Expense

Official Chart of Accounts to be used ONLY during the TLE Second Trimestral Examination (SY 2012-2013). No other markings or writings (except for the name, year and section) should be visible in this paper. Prepared by: Ms Dani Salvacion