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DETAIL ACCOUNT CLASSIFICATIONS

THIS LIST CAN BE PRINTED FOR YOUR REFERENCE


SUMMARY ACCOUNT

BALANCE SHEET ACCOUNTS


CASH

TOTAL CURRENT ASSETS (incl. Cash)


FIXED ASSETS

TOTAL ASSETS

TOTAL CURRENT LIABILITIES (incl. Curr. Portion LTD)


CURRENT PORTION OF LONG TERM DEBT
TOTAL LIABILITIES

TOTAL EQUITY

TOTAL LONG-TERM DEBT (incl. Curr. Portion)

YTD DEBT SERVICE PAYMENTS

YTD OFFICE OVERHEAD EXPENSE

TOTAL PROFIT SHARING


TOTAL VOLUME DISCOUNT

INCOME STATEMENT ACCOUNTS


NET SALES

COUPONS
ROYALTY SALES
COST OF FOOD SALES
VARIABLE WAGES
(Excluding Manager Wages)

OTHER COMPENSATION

PAYROLL TAXES

WORKER'S COMPENSATION
GROUP HEALTH INSURANCE
DELIVERY EXPENSE

ADVERTISING EXPENSE

SUPPLIES EXPENSE

CREDIT CARD EXPENSE


ROYALTIES EXPENSE
TELEPHONE & UTILITIES

REAL ESTATE RENT


EQUIPMENT RENT
REPAIRS & MAINTENANCE

PROFESSIONAL SERVICE FEES

COMPUTER EXPENSES
OTHER TAXES

STORE INSURANCE

MANAGER WAGES
OTHER EXPENSES

DEPRECIATION/AMORTIZATION

INTEREST EXPENSE
ADMINISTRATIVE/OFFICE ALLOCATION

(OTHER INCOME AND REBATES)

Reason for zero or not entering manager wages


Suggested reasons:
a. Owner is manager
b. Manager let go
c. No manager
CLASSIFICATIONS
ED FOR YOUR REFERENCE
Detail accounts to be included in the Summary
Account
EET ACCOUNTS
All Cash Accounts, including Till, Payroll & Savings
All Current Assets including Cash, Receivables, Inventory, Prepaids and
Other
Total Fixed Assets net of Depreciation
Total Assets including Cash, Current, Fixed (net of Depreciation), and
Other (net of Amortization)
All Current Liabilities including Payables, Accrued Liabilities, and Current
Portion of Long-Term Debt
Current Portion of LTD--Estimated 12 months of principal payments
Total Liabilities including Current and Long-Term
No entry required--This field is automatically calculated for you.
Make sure it ties to your Balance Sheet.
Total long-term debt reported on your Balance Sheet for all entities
(include the current portion as well)
Total Debt Service Payments made this year, including principal and
interest

Total Office Overhead Expense including all wages and operating


expenses for administrative overhead reported on a separate office P&L

Total Profit Sharing


Total Volume Sharing

MENT ACCOUNTS
Sales--Food Delivery
Sales--Food Carryout
Sales--Beverage
Delivery Charge
Non-Tax Exempt--Group Sales
Tax Exempt Sales
Bottle Deposits
Bad Orders
Sales Tax
Coupons
Royalty Sales
Cost of Pizza
Cost of Wings
Cost of Other Food
Cost of Beverages
Commissary Delivery Charge
Hourly Wages--Driver
Hourly Wages--Inside/Assistant Manager
Overtime Wages--Driver
Overtime Wages--Inside/Assistant Manager
Manager Bonus
Vacation/Sick Wages
Temporary Labor
Other Employee Benefits
Incentives
FICA
Federal Unemployment Tax (FUT)
State Unemployment Tax (SUT)
Other Payroll Taxes
Worker's Compensation
Group Health Insurance
Driver Mileage Reimbursement
Delivery Vehicle--Lease
Delivery Gas & Oil
National Advertising
DMA Advertising
Local Advertising/Printing
Marketing Postage
Postage (non-marketing)
Supplies--Operating
Cartop Signs
Uniforms
Laundry
Credit Card Expenses
Royalties Expense
Gas
Electric
Water
Telephone--Local
Telephone--Long Distance
Pagers
Real Estate Rent
Euipment rent (non-computer)
R&M--Equipment
R&M--Leaseholds
R&M--Delivery Vehicle
Janitorial Services
Accounting Fees
Legal Fees
Payroll Service Fees
MVR Fees
Computer Lease
Computer Supplies
Computer Repairs & Maintenance
Personal Property Tax
Business Taxes
Real Estate Taxes
Store Insurance
Vehicle Insurance--Non-owned
Vehicle insurance--Owned
Manager Wages
Bad Checks
Bad Checks--Recovery
Cash (Over)/Short
Bank Charges
Security
Licenses/Permits
Dues/Subscriptions
Personnel Recruitment
Travel
Store Office Supplies
Training/Seminars
Employee Relations
Pest Control
Trash Removal
Penalties
Theft/Robbery
Miscellaneous
Equipment Depreciation
Leasehold Depreciation
Other Depreciation
Amortization Expense
Interest Expense
Administrative Fees
Supervisory Fees or Costs
Officer Salary
Officer Life Insurance
Non-delivery Vehicle Expense
Interest Income
Check Fee Income
Advertising Rebates
Royalty Rebates
Commissary Rebates
Profit Sharing
Miscellaneous Income

A reason must be included if Manager Wages is 0 or left blank.