1 Asset 3 Owner's Equity 5 Cost & Expenses Natural Accounts Note

2 Liability 4 Revenue 6 Others income/ Expense * Required

*Value

Parent5 Parent4 Parent3 Parent2 Parent1 Child *Description *Account Type Financial Category Additional Information
Net Assets and Owners Equity Asset
32000 Net Assets Asset
00000 Default Asset
19999 Total Assets Asset
10000 Total Cash Asset
11000 Total Cash- Checking Asset
11010 Cash Checking- BA Asset - Cash Cash Cash deposited in bank accounts and other cash or cash equivalent
11015 Cash Clearing Asset - Cash Clearing Cash Temporary account used to record cash related transactions before
11016 Cash Checking- Citi Asset
11017 Cash Checking- HSBC Asset
11018 Cash Checking- Barclays Asset
11020 Cash Checking - Wells Fargo Asset
11100 Total Cash- Savings Asset
11110 Cash Savings - BA Asset
11116 Cash Savings- Citi Asset
11117 Cash Savings- HSBC Asset
11118 Cash Savings- Barclays Asset
11120 Cash Savings - Wells Fargo Asset
12000 Total Investments Asset
12010 Investments Winery Asset
12011 Investments Dairy Asset
12013 Investments Retail Asset
12018 Investments Agricultural Research Asset
13999 Total Receivables Asset
13000 Total Current Receivables Asset
13005 Accounts Receivable Asset - Accounts Receivable Accounts receivable Balance owed by customers for services performed or products sold
13060 Bad Debt Reserve Asset
13065 Interest Receivable Asset
13070 Unbilled Accounts Receivable Asset - Unbilled Receivables Accounts receivable Tracks items that need to be billed as accounts receivable.
13071 Auto Invoice Clearing Asset
13072 Receipt Confirmation Asset - Confirmed Receipts Accounts receivable Certain types of automated payment receipts require confirmation
13073 Remittance Asset - Remitted Receipts Accounts receivable Customer payments that need to be deposited or remitted to the b
13074 Unapplied Receipt Asset - Unapplied Cash Accounts receivable Funds held in a temporary account until final application of cash is
13075 Rent Receivable Asset
13076 Factored Receipts Asset
13077 Short Term Debt Receivable Asset
13078 Refund Asset
13079 Unidentified Receipt Asset
13080 On Account Receipt Asset - On Account Payments Accounts receivable Advance payments by a customer recorded on the customer accou
13120 Late Charges Receivable Asset
13121 Finance Charges Receivable Asset
13122 Non-Recoverable Earned Discounts Receivable Asset
13123 Non-Recoverable Unearned Discounts Receivable Asset
13124 Non-Recoverable Adjustment Receivable Asset
13125 Tax Recoverable Receivable Asset - Tax Recoverable Account Accounts receivable Tracks transaction taxes recoverable from tax authorities. This acc
13150 Credit Card Refund Asset
13160 Credit Card Chargeback Asset
13010 Total Intercompany Receivables Asset
Parent5 Parent4 Parent3 Parent2 Parent1 Child *Description *Account Type Financial Category Additional Information
13011 Intercompany Revenue Receivables Asset - Intercompany Receivable Accounts receivable Tracks receivables due from other companies in the group.
13012 Intercompany Rent Receivables Asset
13013 Intercompany Travel Expense Receivables Asset
13014 Intercompany Labor Costs Receivables Asset
13015 Intercompany Warehouse Costs Receivables Asset
13016 Intercompany Shipping Costs Receivables Asset
13017 Intercompany Freight Costs Receivables Asset
13018 Intercompany I/T Costs Receivables Asset
13019 Intercompany Trade Show Costs Receivables Asset
13020 Intercompany Marketing Costs Receivables Asset
13021 Intercompany Outreach Programs Receivables Asset
13022 Intercompany Promotion Costs Receivables Asset
13023 Intercompany RandD Costs Receivables Asset
13024 Intercompany Telecom Costs Receivables Asset
13025 Intercompany Consulting Fees Receivables Asset
13026 Intercompany Accountants' Fees Receivables Asset
13027 Intercompany Legal Fees Receivables Asset
13028 Intercompany Interest Receivables Asset
13029 Intercompany Professional Fees Receivables Asset
13030 Intercompany Convention Costs Receivables Asset
13031 Intercompany Insurance Costs Receivables Asset
13032 Intercompany Trade Group Fees Receivables Asset
13033 Intercompany Repair and Maintenance Costs Receivables Asset
13034 Intercompany Entertainment Costs Receivables Asset
13035 Intercompany Employee Programs Costs Receivables Asset
13036 Intercompany Transportation Costs Receivables Asset
13037 Intercompany Tax Expense Receivables Asset
13038 Intercompany Packaging Design Costs Receivables Asset
13039 Intercompany Administrative Costs Receivables Asset
13040 Intercompany Employee Training Costs Receivables Asset
13041 Intercompany Vintner's Associations Fees Receivables Asset
13042 Intercompany Patent Costs Receivables Asset
13043 Intercompany Trade Publications Costs Receivables Asset
13044 Intercompany Print Media Advertising Receivables Asset
13045 Intercompany Radio Advertising Receivables Asset
13046 Intercompany TV Advertising Receivables Asset
13047 Intercompany Internet Advertising Receivables Asset
13048 Intercompany Brand Development Costs Receivables Asset
13049 Intercompany Employee Benefits Costs Receivables Asset
13050 Intercompany Publicity Expenses Receivables Asset
13051 Intercompany Education Program Receivables Asset
13052 Intercompany Public Relations Agency Fees Receivables Asset
13053 Intercompany Channel Development Costs Receivables Asset
13054 Intercompany Rebate Programs Costs Receivables Asset
13055 Intercompany Facility Costs Receivables Asset
13056 Intercompany International Trade Fairs Costs Receivables Asset
13057 Intercompany Recruitment Fees Receivables Asset
13058 Intercompany Research Grants Receivables Asset
13059 Intercompany University Programs Costs Receivables Asset
14000 Total Inventory Asset
14010 Inventory - Raw Materials and Supplies Asset
14020 Inventory - for Resale Asset
14030 Inventory - Red Wines Asset
Parent5 Parent4 Parent3 Parent2 Parent1 Child *Description *Account Type Financial Category Additional Information
14040 Inventory - White Wines Asset
14050 Inventory - Domestic Cheeses Asset
14060 Inventory - Imported Cheeses Asset
16000 Total Other Current Assets Asset
15000 Total Prepaid Items Asset
15010 Prepaid Rent Asset
15015 Prepayments Asset - Prepayments Other assets Records supplier invoices for products or services which have not y
15020 Prepaid Insurance Asset
15451 Prepayment Tax Difference Asset
15452 Bonus Reserve Asset
18000 Total Non-Current Assets Asset
Asset - Proceeds of Fixed Assets Sale Property, plant, and
16010 Proceeds of Fixed Assets Sale Clearing Clearing equipment Clearing account used to account for the receipt of the proceeds fro
17000 Total Capital Assets Asset
17100 Land Asset
17200 Site Improvements Asset
17290 Accumulated Depreciation - Site Improvements Asset
17300 Furniture Asset
17390 Accumulated Depreciation - Furniture Asset
17400 Buildings Asset
17490 Accumulated Depreciation - Buildings Asset
17500 Leasehold Improvements Asset
17590 Accumulated Depreciation - Leasehold Improvements Asset
17600 Machinery and Equipment Asset
17690 Accumulated Depreciation - Machinery and Equipment Asset
17700 Other Capital Assets Asset
Property, plant, and
17710 Asset Clearing Asset - Asset Clearing equipment Clearing account used to reconcile the fixed asset acquisition cost w
17790 Accumulated Depreciation - Other Capital Assets Asset
17800 Vehicles Asset
17810 Computers Asset
17830 Depreciation Reserve Adjustment Asset
17890 Accumulated Depreciation - Vehicles Asset
17899 Accumulated Depreciation - Computers Asset
17900 Construction in Progress Asset
17910 CIP Cost Asset
Liability - Cost of Fixed Asset Removal Property, plant, and
17920 CIP Clearing Clearing equipment Clearing account used to account for payment of the cost incurred
25000 Total Liabilities Liability
21000 Total Current Liabilities Liability
21001 Total Trade Payables Liability
21010 Accounts Payable Liability - Accounts Payable Accounts payable Amount due to suppliers for products or services purchased on cred
21060 Contracts Payable Liability
21070 Bills Payable Liability
21049 Total Accrued Employee Expenses Liability
21011 Accounts Payable- Adjustments Liability
21020 Accrued Salaries and Wages Liability
21021 Accrued Vacation Liability
21022 Accrued Bonuses Liability
21030 Accrued Payroll Taxes Liability
21040 Employer's Share of Employee Benefits Current Payables Liability
21075 Total Other Current Liabilities Liability
21050 Short Term Debt Payable Liability
Parent5 Parent4 Parent3 Parent2 Parent1 Child *Description *Account Type Financial Category Additional Information
21140 Deferred Revenue Liability - Unearned Revenue Deferred sales revenue Tracks unearned revenue for invoices that have been billed in adva
21145 Interest Payable Liability
21150 Rent Payable Liability
21155 Prepaid Revenue Liability
21160 Customer Advance Liability
21170 Lease Payable Liability
21175 Expense Accrual Account Liability
21176 Cost of Removal Clearing Liability
21177 Non-Recoverable Earned Discounts Payable Liability
21178 Non-Recoverable Unearned Discounts Payable Liability
21179 Non-Recoverable Adjustment Payable Liability
21180 Employee Payable Liability - Employees Payable Accounts payable Balance due to employees for expense reports. Only required if us
24990 Other Current Liabilities Liability
21080 Total Intercompany Payables Liability
21081 Intercompany Purchase Payables Liability - Intercompany Payable Accounts payable Tracks payables due from other companies in the group.
21082 Intercompany Rent Payables Liability
21083 Intercompany Travel Expense Payables Liability
21084 Intercompany Labor Costs Payables Liability
21085 Intercompany Warehouse Costs Payables Liability
21086 Intercompany Shipping Costs Payables Liability
21087 Intercompany Freight Costs Payables Liability
21088 Intercompany I/T Costs Payables Liability
21089 Intercompany Trade Show Costs Payables Liability
21090 Intercompany Marketing Costs Payables Liability
21091 Intercompany Outreach Programs Payables Liability
21092 Intercompany Promotion Costs Payables Liability
21093 Intercompany RandD Costs Payables Liability
21094 Intercompany Telecom Costs Payables Liability
21095 Intercompany Consulting Fees Payables Liability
21096 Intercompany Accountants' Fees Payables Liability
21097 Intercompany Legal Fees Payables Liability
21098 Intercompany Interest Payables Liability
21099 Intercompany Professional Fees Payables Liability
21100 Intercompany Convention Costs Payables Liability
21101 Intercompany Insurance Costs Payables Liability
21102 Intercompany Trade Group Fees Payables Liability
21103 Intercompany Repair and Maintenance Costs Payables Liability
21104 Intercompany Entertainment Costs Payables Liability
21105 Intercompany Employee Programs Costs Payables Liability
21106 Intercompany Transportation Costs Payables Liability
21107 Intercompany Tax Expense Payables Liability
21108 Intercompany Packaging Design Costs Payables Liability
21109 Intercompany Administrative Costs Payables Liability
21110 Intercompany Employee Training Costs Payables Liability
21111 Intercompany Vintner's Associations Fees Payables Liability
21112 Intercompany Patent Costs Payables Liability
21113 Intercompany Trade Publications Costs Payables Liability
21114 Intercompany Print Media Advertising Payables Liability
21115 Intercompany Radio Advertising Payables Liability
21116 Intercompany TV Advertising Payables Liability
21117 Intercompany Internet Advertising Payables Liability
21118 Intercompany Brand Development Costs Payables Liability
21119 Intercompany Employee Benefits Costs Payables Liability
Parent5 Parent4 Parent3 Parent2 Parent1 Child *Description *Account Type Financial Category Additional Information
21120 Intercompany Publicity Expenses Payables Liability
21121 Intercompany Education Program Payables Liability
21122 Intercompany Public Relations Agency Fees Payables Liability
21123 Intercompany Channel Development Costs Payables Liability
21124 Intercompany Rebate Programs Costs Payables Liability
21125 Intercompany Facility Costs Payables Liability
21126 Intercompany International Trade Fairs Costs Payables Liability
21127 Intercompany Recruitment Fees Payables Liability
21128 Intercompany Research Grants Payables Liability
21129 Intercompany University Programs Costs Payables Liability
21500 Total Taxes payable Liability
21510 Federal Income Taxes Payable Liability
21511 State Income Taxes Payable Liability
21520 Property Taxes Payable Liability
21525 Automatic Withholding Tax Liability
21526 Tax Recoverable Payable Liability
21527 Interim Tax Payable Liability
21528 Tax Recoverable Payable- Tax Recovery Rate Liability
21529 Finance Charge Tax Payable Liability
21530 Sales and Use Taxes Payable Liability - Tax Payable Tax liability Tax liability account for collected sales tax or self-assessed tax.
29999 Deferred Depreciation Reserve Liability
31000 Total Equity Owner's Equity
31005 Total Investor's Equity Owner's Equity
31001 Common Stock Owner's Equity
31002 Paid in Capital Owner's Equity
31009 Total Retained Earnings Owner's Equity
31010 Retained Earnings Owner's Equity - Retained Earnings Retained earnings Tracks accumulated earnings that have not been disbursed as divid
31020 Current Year Operating Income Owner's Equity
31030 Minority Interest Owner's Equity
31040 Cumulative Translation Adjustment Owner's Equity
39999 Temporary Closing Account Owner's Equity
Net Income Revenue
Revenue - Top Revenues Parent
REV Total Revenues Account Sales revenue The top level revenues parent account value along with its descend
40001 Wine Revenue
40110 White Wine Revenue Revenue - Revenue Sales revenue Revenue meeting accounting standards and recognized as earned i
40111 Red Wine Revenue Revenue
40002 Cheese Revenue
40114 Domestic Cheese Revenue Revenue
40115 Imported Cheese Revenue Revenue
40003 Wine Rooms Revenue
40031 Tastings Fee Revenue
40032 Gift Shop Revenue Revenue
40004 Tabletop Revenue
40041 Linens Revenue Revenue
40042 Serving Ware Revenue Revenue
40043 Glass Ware Revenue Revenue
40005 Kitchenwares Revenue
40051 Stovetop and Oven Ware Revenue
40052 Kitchen Equipment Revenue Revenue
40053 Cooking Utensils Revenue Revenue
40006 Catering Revenue
40061 Food Service Revenue Revenue
Parent5 Parent4 Parent3 Parent2 Parent1 Child *Description *Account Type Financial Category Additional Information
40062 Event Planning Revenue Revenue
40007 Revenue Adjustments Revenue
40116 Discounts Revenue
40117 Adjustments Revenue
40118 Finance Charges Revenue
40008 Intercompany Revenues Revenue
41110 Intercompany Revenue Revenue
41120 Intercompany Rent Revenue
41130 Intercompany Interest Revenue
40009 Other Income Revenue
41140 Interest Income Revenue
41150 Investment Income Revenue
41160 Freight Income Revenue
41210 Gain on Sale of Capital Assets Revenue
42101 Late Fees Charged Revenue
42102 Penalties Charged Revenue
42103 Surcharges Revenue
42104 Special Charges Revenue
42120 Autoinvoice Clearing Revenue - Autoinvoice Clearing Sales revenue Clearing account for differences between the specified revenue am
42121 Unallocated Revenue Revenue
42125 Miscellaneous Revenue Revenue
EXP Total Expenses Expense
Expense - Top Cost of Sales Parent
50000 Total Cost of Goods Sold Account Cost of goods sold The top level cost of goods sold parent account value along with its
52146 Freight Expense - Freight Freight expenses Freight charges incurred for transporting goods.
52147 Variances Expense
52148 Discounts Given Expense - Discounts Given Other sales expenses Collection discounts given to customers against the gross invoice am
Expense - Conversion Rate Variance
52149 Conversion Rate Variance Gain/Loss Cost of goods sold Gain or loss that results due to difference in exchange rates at whic
52125 Total Cost of Goods Sold- Wine Expense
52110 Cost of Goods Sold- Red Wines Expense
52120 Cost of Goods Sold- White Wines Expense
52145 Total Cost of Goods Sold- Cheese Expense
52130 Cost of Goods Sold- Domestic Cheeses Expense
52140 Cost of Goods Sold- Imported Cheeses Expense
52157 Total Cost of Goods Sold- Wine Rooms Revenues Expense
52158 Cost of Goods Sold- Wine Tastings Expense
52159 Cost of Goods Sold- Gift Shop Expense
52160 Total Cost of Goods Sold- Tabletop Revenues Expense
52161 Cost of Goods Sold- Linens Expense
52162 Cost of Goods Sold- Serving Ware Expense
52163 Cost of Goods Sold- Glass Ware Expense
52170 Total Cost of Goods Sold- Kitchenware Revenues Expense
52171 Cost of Goods Sold- Stovetop and Oven Ware Expense
52172 Cost of Goods Sold- Kitchen Equipment Expense
52173 Cost of Goods Sold- Cooking Utensils Expense
52180 Total Cost of Goods Sold- Catering Revenue Expense
52181 Cost of Goods Sold- Food Service Expense
52182 Cost of Goods Sold- Event Planning Expense
Expense - Top Operating Expenses
51000 Total Operating Expenses Parent Account Other operating expenses The top level operating expenses parent account value along with i
51100 Employees Expense
52150 Manufacturing Salaries Expense
Parent5 Parent4 Parent3 Parent2 Parent1 Child *Description *Account Type Financial Category Additional Information
52151 Sales Salaries Expense
52152 General Administration Salaries Expense
52153 Other Employee Costs Expense
52154 Bonus Expense Expense
58430 Recruiting Expenses Expense
51200 Facilities Expense
52300 Total Rent and Services Expenses Expense
52200 Property Landscaping Services Expense
52210 Cleaning Services Expense
52220 Repairs and Maintenance - Manufacturing Equipment Expense
52221 Repairs and Maintenance - Office Equipment Expense
52231 Rent- Buildings Expense
52232 Rent- Equipment and Vehicles Expense
53200 Total Utility Costs Expense
53210 Water Expense
53220 Natural Gas Expense
53230 Electricity Expense
53250 Oil Expense
53260 Gasoline Expense
53310 Sewage Expense
53320 Waste Disposal Expense
52310 Insurance Expense
52320 Public Relations Services Expense
52330 Advertising Expense
52340 Printing and Binding Expense
52350 Temp Services Expense
52360 Dues and Fees Expense
52370 Education and Training Expense
52380 Licenses Expense
52385 Contract Labor Expense
53110 General Supplies and Materials Expense
51300 Communication Expense
53331 Land Phone Charges Expense
53332 Mobile Phone Charges Expense
53410 Internet Expenses Expense
51400 Travel Expense
53450 Total Domestic and International Travel Expense
53430 Travel - Domestic Expense
53431 Domestic Accommodation Expense
53432 Domestic Airfare Expense
53433 Domestic Car Rental Expense
53434 Domestic Trains/Trams/Ferry Expense
53435 Domestic Taxi Expense
53436 Domestic Toll Expense
53440 Travel - Overseas Expense
53442 International Accommodation Expense
53443 International Airfare Expense
53444 International Car Rental Expense
53445 International Car Rental Expense
53446 International Taxi Expense
53447 International Telephone Charges Expense
53448 International Trains/Trams/Ferry Expense
52386 Mileage Reimbursement Expense
Parent5 Parent4 Parent3 Parent2 Parent1 Child *Description *Account Type Financial Category Additional Information
52387 Employee Meals Expense
52388 Entertainment Expense
52390 Employee Rideshare Commute Incentive Program Expense
53455 Parking Expense
53456 Travel Advance Return Expense
51500 Depreciation Expense
55000 Total Amortization Expense
56001 Goodwill Amortization Expense
56000 Total Depreciation Expense
56010 Buildings Depreciation Expense
56011 Site Improvements Depreciation Expense
56012 Furniture Depreciation Expense
56013 Leasehold Improvements Depreciation Expense
56014 Machinery and Equipment Depreciation Expense
56015 Other Capital Assets Depreciation Expense
56016 Vehicles Depreciation Expense
56017 Computers Depreciation Expense
56018 Unplanned Depreciation Expense Expense
56019 Deferred Depreciation Expense Expense
56100 Total Equipment Disposal Gain/Loss Expense
56020 Equipment Scrapping Expense
56110 Proceeds of Sale Gain Expense
56111 Proceeds of Sale Loss Expense
56112 Cost of Removal Loss Expense
56113 Cost of Removal Gain Expense
Expense - Gain/Loss On Fixed Asset
56120 Net Book Value Retired Gain Disposal Other income Gain or loss on the disposal of fixed assets by sale, retirement, or r
56121 Net Book Value Retired Loss Expense
51600 Taxes Expense
56510 Federal Taxes Expense
56511 State Taxes Expense
56520 Local Taxes Expense
56530 Property Taxes Expense
56540 Sales Taxes Expense
58200 Interest Expense
57000 Total Discounts Expense
56550 Earned Discounts Expense - Discount Taken Other operating expenses Discounts received for early payments made to suppliers as part of
56551 Unearned Discounts Expense
56552 Expenses Adjustment Expense
58100 Total Debt and Lease Interests Expense
56553 Finance Charges Expense
58000 Total Leasing Expenses Expense
57990 Leasing Service Charges Expense
58110 Bond Interest Payments Expense
58410 Bond Issuance Costs Expense
58420 Penalties and Late Fees Expense
53420 Bank Charges Expense
53421 Bank Charges Expense
Expense - Cash Reconciliation Miscellaneous operating
53422 Cash Reconciliation Difference Difference expenses Tracks differences that arise from reconciling a cash account and it
60000 Other Expense
75555 Bad Debt Expense Expense
53500 Small Tools and Equipment Expenses Expense
Parent5 Parent4 Parent3 Parent2 Parent1 Child *Description *Account Type Financial Category Additional Information
53510 Irrigation Expenses Expense
53520 Small Tools Expenses Expense
53530 Tractor Tires Expense
53550 Vine Trellis Materials Expense
53610 Equipment Repairs Expense
59000 Total Customer Reward Programs Expense
53426 Customer Gifts Expense
53427 Customer Awards Expense
58440 Customer Appreciation Gala Expense
60001 Total Petty Cash Disbursements Expense
60002 Office Supplies Expense
60003 Postage Expense Expense
60004 Delivery Tips Expense
60050 Miscellaneous Charges Expense
Miscellaneous operating
60041 Miscellaneous Expenses Expense - Miscellaneous Expenses expenses Small and sundry expenses like loading or unloading charges incurr
60042 Suspense Expense
60043 Header Rounding Account Expense
Expense - Rounding Difference and
60044 Cross Currency Rounding Account Balancing Adjustments Other operating expenses Tracks adjustments to offset imbalances from rounding differences
60060 Total Exchange Rates Gain/Loss Expense
Expense - Realized Gain/Loss on
60061 Realized Exchange Rate Gain Foreign Currency Conversions Other income Gain or loss due to exchange rate variances between invoices and
60062 Realized Exchange Rate Loss Expense
60063 Exchange Rate Variance Gain Expense
60064 Exchange Rate Variance Loss Expense