7 Chart of Accounts

Income Statement
COA # COA Name Sub Account Sub of
40000 Revenue
40100 Drayage Sub 40000
40200 Intermodal Sub 40000
40300 Transloading Sub 40000
40400 Freight Accessorial Charges Sub 40000
40500 FTL Freight Sub 40000
40600 Fuel Surcharge - FSC Sub 40000
40700 LTL Freight Sub 40000
40800 Admin Fees Sub 40000
40900 Yard Rent - Subcontractor Reimbursement Sub 40000
41000 Fuel - Subcontractor Reimbursement Sub 40000
41100 Freight Insurance - Subcontractor Reimbursement Sub 40000
50000 Cost of Sales
50100 Drayage Sub 50000
50110 Drayage Subcontractor Sub 50100
50120 Drayage Fuel Sub 50100
50130 Drayage Salaries & Wages Sub 50100
50140 Drayage Equipment Rental Sub 50100
50150 Drayage Freight Insurance Sub 50100
50160 Drayage Equipment Repair & Maintenance Sub 50100
50170 Drayage Other Sub 50100
50200 Intermodal Sub 50000
50210 Intermodal Subcontractor Sub 50200
50220 Intermodal Subcontractor Rail Sub 50200
50230 Intermodal Fuel Sub 50200
50240 Intermodal Salaries & Wages Sub 50200
50250 Intermodal Equipment Rental Sub 50200
50260 Intermodal Yard Rent Sub 50200
50270 Intermodal Freight Insurance Sub 50200
50280 Intermodal Equipment Repair & Maintenance Sub 50200
50290 Intermodal Other Sub 50200
50300 Transloading Sub 50000
50310 Transloading Subcontractor Sub 50300
50320 Transloading Fuel Sub 50300
50330 Transloading Salaries & Wages Sub 50300
50340 Transloading Equipment Rental Sub 50300
50350 Transloading Yard Rent Sub 50300
50360 Transloading Freight Insurance Sub 50300
50370 Transloading Equipment Repair & Maintenance Sub 50300
50380 Transloading Other Sub 50300
COA # COA Name Sub Account Sub of
60000 Selling, General & Admin Expenses
60100 Professional Fees Sub 60000
60110 Accounting Fees Sub 60100
60120 Legal Fees Sub 60100
60130 Consulting Fees Sub 60100
60200 Insurance Sub 60000
60210 Insurance Freight Sub 60200
60220 Insurance Non Freight Sub 60200
60300 Salaries & Wages Sub 60000
60310 Salaries & Wages Office Staff Sub 60300
60320 Salaries & Wages Commission Sub 60300
60330 EI Expense Sub 60300
60340 CPP Expense Sub 60300
60350 Employee Benefits Sub 60300
60400 Office Expenses Sub 60000
60410 Office Rent Sub 60400
60420 Office Expenses Disposal Sub 60400
60430 Telephone & Fax Sub 60400
60440 Software Maintenance Sub 60400
60450 Office Expenses Other Sub 60400
60500 Repair & Maintenance Sub 60000
60510 Repair & Maintenance Truck Sub 60500
60520 Repair & Maintenance Automobile Sub 60500
60530 Repair & Maintenance Office Sub 60500
60540 Repair & Maintenance Yard Sub 60500
60600 Automobile Expenses Sub 60000
60610 Automobile Expenses Rent & Lease Sub 60600
60620 Automobile Expenses Fuel Sub 60600
60630 Automobile Expenses Other Sub 60600
60700 Truck Lease & Rental Sub 60000
60800 Advertising & Promotion Sub 60000
60900 Freight & Duty Sub 60000
61000 Fees & Charges Sub 60000
61010 Bank Charges Sub 60900
61020 Credit Card Fees Sub 60900
61100 Dues and Subscription Sub 60000
61200 Utilities Sub 60000
61300 Meals & Entertainment Sub 60000
61400 Travel Sub 60000
61500 Security Sub 60000
61600 Donations Sub 60000
61700 Gifts Sub 60000
61800 Income Tax Sub 60000
COA # COA Name Sub Account Sub of
70000 Other Income
70100 Gain on Sale of Asset Sub 70000
70200 Interest Income Sub 70000
70300 Exchange Gain Sub 70000
70400 Misc. Income Sub 70000
71000 Other Expenses
71100 Loss on Sale of Asset Sub 71000
71200 Interest Expense Sub 71000
71300 Exchange Loss Sub 71000
71400 Suspense Account Sub 71000
71500 Amortization - Depreciation Sub 71000
COA # COA Name Sub Account Sub of
Balance Sheet
Current Asset
10000 Cash & Cash Equivalent
10100 CWB Bank XXXX Sub 10000
10200 RBC Bank - XXXX Sub 10000
10300 TD Bank XXXX Sub 10000
10400 RBC Bank - CAD Sub 10000
11000 Accounts Receivable
11100 Accounts Receivable Other Sub 11000
Other Current Assets
12000 Advances to Subcontractors
12100 Other Deposits
12200 Prepayments
12210 Prepayments Insurance Sub 12200
12220 Prepayments Rent Sub 12200
12230 Prepayments Other Sub 12200
12300 Fuel Deposit
Fixed Assets
15000 Office Furniture & Fixtures
15010 Acc. Amortization Office Furniture & Fixtures Sub 15000
15100 Trucks
15110 Acc. Amortization Trucks Sub 15100
15200 Trailers
15210 Acc. Amortization Trailers Sub 15200
15300 Chassis
15310 Acc. Amortization Chassis Sub 15300
15400 Office Equipment
15410 Acc. Amortization Office Equipment Sub 15400
15500 Motor Vehicles
15510 Acc. Amortization Motor Vehicles Sub 15500
15600 Computer Equipment
15610 Acc. Amortization Computer Equipment Sub 15600
15700 Software
15710 Acc. Amortization Software Sub 15700
COA # COA Name Sub Account Sub of
Other Non Current Assets
18000 Investment in Other Company
Current Liablities
20000 Accounts Payable
20100 Accounts Payable Other Sub 20000
21000 Amex Credit Card XXXX
21100 CWB Credit Card
21200 Amex Credit Card Company
21300 Amex Credit Card XXXX
21400 Bank of Nova Scotia CC XXXX
21500 VISA XXXX
21600 VISA XXXX
21700 RBC Visa Credit Card XXXX
21800 RBC Visa Credit Card XXXX
21900 RBC Visa Credit Card XXXX
21910 Credit Card Liabilities XXXX
Other Current Liablities
24000 CWB Line of Credit
24100 Payroll Liabilities
24110 Salaries & Wages Payable Sub 24100
24120 Federal Income Tax Payable Sub 24100
24130 EI Payable Sub 24100
24140 CPP Payable Sub 24100
24200 GST/HST Payable
24210 GST Payable Sub 24200
24220 GST Receivable Sub 24200
24300 PST Payable
24310 PST Payable BC Sub 24300
24400 Corporate Income Tax Payable
Long Term Liabilities
27000 RBC Loan GMC 2023
27010 Scotia Loan GMC 2023
27020 Loan BMW Electric
27030 Canadian Western Bank Loan
27040 Loan Jeep Wrangler
28000 Chassis Ocean Trailer Lease
28010 Source Containers Unit XXX
28020 Chassis Lease Unit XXX
28030 Capital Lease Unit XXX
28040 Chassis Lease Unit XXX
28050 Container Lease Unit XXX
COA # COA Name Sub Account Sub of
Equity
30000 Common Shares
30100 Dividends Paid
30200 Opening Balance Equity
30300 Retained Earnings
30400 Shareholder Distributions
30500 Shareholders Loan
31000 Due to/from "Other Company 1"
31100 Due to/from "Other Company 2"
31200 Due to/from "Other Company 3"
31300 Due to/from "Other Company 4"