Account No Account Name Header Balance Account Type

10000 Asset H Asset

11000 Current Asset H Asset
11101 Cash in Bank Bank
11102 Petty Cash Bank
11200 Accounts Receivable Accounts Receivable
11300 Provision For Doubtful Debt Other Current Asset
11400 Merchandise Inventory Other Current Asset
11500 Supplies Other Current Asset
11600 Prepaid Rent Other Current Asset
11700 Prepaid Insurance Other Current Asset
11800 Vat Income Other Current Asset
12000 Fixed Asset H Asset
12100 Land Fixed Asset
12200 Vehicle Fixed Asset
12201 Acc.Depr. Vehicle Fixed Asset
12300 Equipment Fixed Asset
12301 Acc.Depr. Equipment Fixed Asset
20000 Liability H Liability
21000 Current Liability H Liability
21100 Credit Card Other Current Liability
21200 Accounts Payable Accounts payable
21300 Accrued Expense Other Current Liability
21400 Wages and Salaries Payable Other Current Liability
21500 Income Tax Payable Other Current Liability
21600 Vat Payable Other Current Liability
21700 Vat Outcome Other Current Liability
22000 Long Term Liability H Liability
22100 BRI's Loan Long Term Liability
30000 Equity H Equity
31100 Mrs Anda's Capital Equity
31200 Mrs Anda's Drawing Equity
31300 Retained Earning Equity
40000 Revenue H Income
41000 Sales Revenue Income
41100 Freight Collected Income
41200 Sales Discount Income
41300 Sales Return Income
50000 Cost of Goods Sold H Cost of Sales
51100 Cost of Goods Sold Cost of Sales
51200 Freight Paid Cost of Sales
51300 Purchase Discount Cost of Sales
60000 Expense H Expense
61100 Advertisement Expense Expense
61200 Tlp,Water & Elec.Expense Expense
61300 Supplies Expense Expense
61400 Repair & Maintenance Expense Expense
61500 Bad Debt Expense Expense
61600 Depreciation Expense Expense
61700 Rent Expense Expense
61800 Wages and Salaries Expense Expense
61900 Other Expense Expense
80000 Other Revenue H Other Income
81100 Interest Revenue Other Income
81200 Late Fees Collected Other Income
90000 Other Expense H Other Expense
91100 BRI Charge Expense Other Expense
91200 Tax Expense Other Expense
91300 Loss/gain on sale of Vehicle Other Expense
91400 Other Expense Other Expense
91500 Late Fees Paid Other Expense