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