CHART OF ACCOUNTS

ACCOUNT NO. ACCOUNT TITLE ACCOUNT TYPE

1001 CASH ON HAND ASSET
1002 CASH IN BANK ASSET
1003 PETTY CASH FUND ASSET
1011 ACCOUNTS RECEIVABLE ASSET
10111 ALLOWANCE FOR DOUBTFUL ACCOUNTS ASSET
1012 NOTES RECEIVABLE ASSET
1013 INTEREST RECEIVABLE ASSET
1021 SUPPLIES ON HAND ASSET
1022 PREPAID RENT ASSET
1023 PREPAID INSURANCE ASSET
1101 LAND ASSET
1102 BUILDING ASSET
1103 MACHINERIES AND EQUIPMENT ASSET
1104 FURNITURES AND FIXTURES ASSET
1105 SERVICE VEHICLE ASSET
11011 ACCUMULATED DEPRECIATION- BUILDING ASSET
11012 ACCUMULATED DEPRECIATION- MACHINERY AND EQUIPMENT ASSET
11013 ACCUMULATED DEPRECIATION- FURNITURES AND FIXTURES ASSET
11014 ACCUMULATED DEPRECIATION- SERVICE VEHICLE ASSET
1111 GOODWILL ASSET
1112 TRADEMARK ASSET
1113 PATENT ASSET
1114 COPY RIGHT ASSET
1121 LONG TERM INVESTMENT ASSET
2001 ACCOUNTS PAYABLE LIABILITY
2002 NOTES PAYABLE LIABILITY
2011 INTEREST PAYABLE LIABILITY
2012 SALARIES PAYABLE LIABILITY
2013 UTILITIES PAYABLE LIABILITY
2021 UNEARNED SERVICE INCOME LIABILITY
2101 LOANS PAYABLE LIABILITY
2102 BONDS PAYABLE LIABILITY
2103 MORTGAGE PAYABLE LIABILITY
3001 OWNER’S, CAPITAL EQUITY
3101 OWNER’S, DRAWINGS EQUITY
4001 SERVICE INCOME INCOME
4011 INTEREST INCOME INCOME
4021 RENT INCOME INCOME
4031 MISCELLANEOUS INCOME INCOME
4100 OTHER INCOME INCOME
5001 SALARIES EXPENSE EXPENSE
5002 UTILITIES EXPENSE EXPENSE
5003 RENT EXPENSE EXPENSE
5011 INTEREST EXPENSE EXPENSE
5012 DOUBTFUL ACCOUNTS EXPENSE EXPENSE
5031 SUPPLIES EXPENSE EXPENSE
5032 INSURANCE EXPENSE EXPENSE
5041 PERMITS AND LICENSES EXPENSE
5042 TRANSPORTATION EXPENSE EXPENSE
5043 ADVERTISING EXPENSE EXPENSE
5044 REPAIRS AND MAINTENANCE EXPENSE
5045 REPRESENTATION EXPENSE EXPENSE
5051 COMMISSION EXPENSE EXPENSE
5052 TAX EXPENSE EXPENSE
5061 DEPRECIATION EXPENSE- BUILDING EXPENSE
5062 DEPRECIATION EXPENSE- MACHINERY AND EQUIPMENT EXPENSE
5063 DEPRECIATION EXPENSE- FURNITURES AND FIXTURES EXPENSE
5064 DEPRECIATION EXPENSE- SERVICE VEHICLE EXPENSE
5071 MISCELLANEOUS EXPENSE EXPENSE