Jewelry Store Sample Chart of Accounts

2:15 PM Sandler's Fine Jewelry
09/30/03 Account Listing

September 30, 2003
Account Type
1000 · Wachovia Checking Bank
1001 · Wachovia Money Market Bank
1200 · Accounts Receivable Accounts Receivable
1499 · Undeposited Funds Other Current Asset
1500 · Inventory Assett Other Current Asset
2100 · Payroll Liabilities Other Current Liability
2200 · Sales Tax Collected Other Current Liability
1110 · Retained Earnings Equity
1130 · Owner's Capital Equity
1140 · Investments Equity
1150 · Draws Equity
3000 · Opening Bal Equity Equity
4000 · Showcase Sales Income
4005 · Special Order/Memo Sales Income
4010 · Shop Sales Income
4011 · Repair Sales Income
4012 · Custom Design Sales Income
4020 · Outside Services Income
4021 · Watch Repair Income
4022 · Stringing Income
4023 · Other Outside Services Income
4030 · Sales Discounts Income
5000 · Showcase Cost of Goods Sold Cost of Goods Sold
5005 · Special Order/Memo Cost of Good Cost of Goods Sold
5010 · Shop Costs of Goods Cost of Goods Sold
5011 · Outside Labor Cost of Goods Sold
5012 · Shop Stones Cost of Goods Sold
5013 · Findings/Mtgs/Gold Cost of Goods Sold
5014 · Stringing Cost of Goods Sold
5015 · Watch Repair Cost of Goods Sold
5020 · Outside Services COG Cost of Goods Sold
5021 · Watch Repair Cost of Goods Sold
5022 · Stringing Cost of Goods Sold
5023 · Other Outside Services Cost of Goods Sold
6000 · Advertising Expense
6001 · Billboard Expense
6002 · Newspaper/Magazine Expense
6003 · Radio Expense
6004 · T.V./Cable Expense
6005 · Direct Mail Expense
6006 · Promotional/Give a way Expense
6007 · Yellow Pages Expense
6110 · Automobile Expense Expense
6115 · Computer Expense
6116 · Hardware Expense
6117 · Software Expense
6118 · Maintenence Expense
6119 · Website Expense
6120 · Bank Service Charges Expense
Page 1 of 4
September 30, 2003
Account Type
6121 · Bank Fees Expense
6122 · Credit Card Merchant Fees Expense
6130 · Cash Discounts Expense
6140 · Contributions Expense
6150 · Depreciation Expense Expense
6160 · Dues and Subscriptions Expense
6170 · Equipment Rental Expense
6180 · Insurance Expense
6182 · Health Insurance Expense
6185 · Jewelers Block Expense
6190 · Disability Insurance Expense
6200 · Interest Expense Expense
6210 · Finance Charge Expense
6220 · Loan Interest Expense
6375 · Mortgage Expense
6230 · Licenses and Permits Expense
6240 · Miscellaneous Expense
6250 · Postage and Delivery Expense
6260 · Printing and Reproduction Expense
6265 · Filing Fees Expense
6270 · Professional Fees Expense
6275 · Business Consulting Expense
6280 · Legal Fees Expense
6650 · Accounting Expense
6285 · Franchise Fees Expense
6290 · Rent Expense
6300 · Repairs Expense
6310 · Building Repairs Expense
6320 · Computer Repairs Expense
6330 · Equipment Repairs Expense
6340 · Telephone Expense
6341 · Telephone Expense
6342 · Long Distance Expense
6343 · Cellular Expense
6350 · Travel & Ent Expense
6360 · Entertainment Expense
6370 · Meals Expense
6380 · Travel Expense
6390 · Utilities Expense
6400 · Gas and Electric Expense
6405 · Alarm Expense
6410 · Water Expense
6560 · Payroll Expenses Expense
6770 · Supplies Expense
6780 · Marketing Expense
6790 · Office Expense
6820 · Taxes Expense
6830 · Federal Expense
6840 · Local Expense
Page 2 of 4
September 30, 2003
Account Type
6850 · Property Expense
6860 · State Expense
7010 · Interest Income Other Income
7030 · Other Income Other Income
8010 · Other Expenses Other Expense
Page 3 of 4
Jewelry Store Sample Chart of Accounts
1000 · Wachovia Checking Bank Income 5000 · Showcase Cost of Goods Sold Cost of Goods Sold
1001 · Wachovia Money Market Bank 4005 · Special Order/Memo Sales Income 5005 · Special Order/Memo Cost of Good Cost of Goods Sold
1200 · Accounts Receivable Accounts Receivable 4010 · Shop Sales Income 5010 · Shop Costs of Goods Cost of Goods Sold
1499 · Undeposited Funds Other Current Asset 4011 · Repair Sales Income 5011 · Outside Labor Cost of Goods Sold
1500 · Inventory Assett Other Current Asset 4012 · Custom Design Sales Income 5012 · Shop Stones Cost of Goods Sold
2100 · Payroll Liabilities Other Current Liability 4020 · Outside Services Income 5013 · Findings/Mtgs/Gold Cost of Goods Sold
2200 · Sales Tax Collected Other Current Liability 4021 · Watch Repair Income 5014 · Shop Tools/Supplies Cost of Goods Sold
1110 · Retained Earnings Equity 4022 · Stringing Income 5020 · Outside Services COG Cost of Goods Sold
1130 · Owner's Capital Equity 4023 · Other Outside Services Income 5021 · Watch Repair Cost of Goods Sold
1140 · Investments Equity 4024 · Appraisals Income 5022 · Stringing Cost of Goods Sold
1150 · Draws Equity 4025 · Shipping Income Income 5023 · Other Outside Services Cost of Goods Sold
1155 · Fed Tax Est Pay Equity 4030 · Sales Discounts Income
1160 · State Tax Est Pay Equity
3000 · Opening Bal Equity Equity
Expenses
6000 · Advertising 6130 · Cash Discounts 6265 · Filing Fees 6390 · Utilities
6001 · Billboard 6140 · Contributions 6270 · Professional Fees 6400 · Gas and Electric Jewelry items when brought into the store are
6002 · Newspaper/Magazine 6150 · Depreciation Expense 6275 · Business Consulting 6405 · Alarm either used for strickly resale OR they are used in
6003 · Radio 6160 · Dues and Subscriptions 6280 · Legal Fees 6410 · Water repairing & custom designing jewelry.
6004 · T.V./Cable 6170 · Equipment Rental 6650 · Accounting 6560 · Payroll Expenses In QuickBooks an item for resale is either
6005 · Direct Mail 6180 · Insurance 6285 · Franchise Fees 6770 · Supplies "Inventory Asset" for resale or it is a "Cost of Goods" for
6006 · Promotional/Give a way 6182 · Health Insurance 6290 · Rent 6780 · Marketing the shop, which is account numbers 5011-5023.
6007 · Yellow Pages 6185 · Jewelers Block 6300 · Repairs 6790 · Office These items are a choice of the departments printed in
6110 · Automobile Expense 6190 · Disability Insurance 6310 · Building Repairs 6795 · Boxes & Wrap red ink above.
6115 · Computer 6192 · Dental Insurance 6330 · Equipment Repairs 6820 · Taxes
6116 · Hardware 6200 · Interest Expense 6340 · Telephone 6830 · Federal If it gets a sku number in Jewelry Shopkeeper then it's
6117 · Software 6210 · Finance Charge 6341 · Telephone 6840 · Local "1500-Inventory Assett" in QuickBooks.
6118 · Maintenence 6220 · Loan Interest 6342 · Long Distance 6850 · Property If it does not get a sku number in QuickBooks
6119 · Website 6375 · Mortgage 6343 · Cellular 6860 · State then it’s a Cost of Goods for the shop.
6120 · Bank Service Charges 6230 · Licenses and Permits 6350 · Travel & Ent 7010 · Interest Income
6121 · Bank Fees 6240 · Miscellaneous 6360 · Entertainment 7030 · Other Income
6122 · Credit Card Merchant Fees 6250 · Postage and Delivery 6370 · Meals 8010 · Other Expenses
6260 · Printing and Reproduction 6380 · Travel

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2:15 PM Sandler's Fine Jewelry

09/30/03 Account Listing

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