ACCOUNT NUMBER ACCOUNT NAME HEADER BALANCE ACCOUNT TYPE

10000 ASSET H ASSET

11000 Current Assets H ASSET
11101 Cash in Bank ASSET
11102 Petty cash ASSET
11201 Account Receivable ACCOUNT RECEIVABLE
11202 Allowance For Doubtful ACCOUNT RECEIVABLE
11203 Other Receivable OTHER CURRENT ASSET
11301 Merchandies invertory OTHER CURRENT ASSET
11302 office supplies OTHER CURRENT ASSET
11401 value added tax -in(vat in) OTHER CURRENT ASSET
11402 prepaid vat OTHER CURRENT ASSET
12000 fixed Assets H ASSET
12101 land OTHER ASSET
12201 building at cost OTHER ASSET
12202 accu.dep.-building OTHER ASSET
12301 office equipment at cost OTHER ASSET
12302 accum.dep.-office equipment OTHER ASSET
12401 vehicle at cost OTHER ASSET
12402 accum.dep.vehicle OTHER ASSET
20000 LIABILITIES H LIABILITY
21000 Current Liabilites H LIABILITY
21201 Accounts payable ACCOUNT PAYABLE
21202 accrued expense OTHER CURRENT LIABILITY
21203 dividend payable OTHER CURRENT LIABILITY
21204 value added tax -vat out OTHER CURRENT LIBILITY
21205 income tax payble OTHER CURRENT LIABILITY
22000 LONG TERM LIABILITES H LIABILITY
22101 Bank loans LONG TERM LIABILITY
30000 EQUITY H EQUITY
31101 Common stock EQUITY
32101 Retained earnings EQUITY
32102 dividend payable EQUITY
38001 income summary EQUITY
39999 historical balancing EQUITY
40000 INCOME H INCOME
41101 Sales of merchandise INCOME
41102 sales discounts INCOME
41103 sales returns INCOME
42101 service income INCOME
50000 COST OF SALES H COST OF SALES
51101 Cost of goods sold COST OF SALES
51102 purchase discounts COST OF SALES
60000 EXPENSE H EXPENSE
61101 Wages & Salaries Exspense EXPENSE
61102 Uncolloctible Accounts EXPENSE
61103 Advertising Expense EXPENSE
61104 Depreciation Ekpense - Vehicles EXPENSE
61105 Maintenance Expense EXPENSE
61106 Newpaper & Tabloid Expense EXPENSE
61107 Supplies Expense EXPENSE
61108 Income Tax Expense EXPENSE
61109 Depreciation Exp - Building EXPENSE
61110 Depreciation Exp - Equitment EXPENSE
61111 Electricity, Telp. & Water Exp EXPENSE
81101 Interest Revenue OTHER INCOME
81999 Other Revenue OTHER INCOME
91001 Bank Charge OTHER EXPENSE
91101 Interest Expense OTHER EXPENSE
91999 Other Expense OTHER EXPENSE