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12 13 05 Balance col Conversion

Cash - Checking US Bank (Denver) - 1011000000031 00000-0000-000
Cash - Petty Cash - 1022000000031 10135-0000-000
CD - Restricted Cash - 1060200000031 10100-0000-000
Accounts Receivable (Control) - 1100000000031 10233-0000-000
AR Control Contra - 1100100000031 10355-0000-000
Accounts Receivable (Suspense) - 1101000000031 10234-0000-000
A/R - CES Suspense - 1101000100031 10131-0000-000
A/R - Co-Owned Suspense - 1101000500031 10132-0000-000
Unapplied Cash - 1103000000031 10600-0000-000
Reserve for Future Classes - 1115000000031 10133-0000-000
Reserve for Subsequent CM - 1116000000031 10000-0000-000
Accounts Receivable - Other - 1190000000031 10000-0000-000
A/R - CES/COL Initiative - 1190000100031 10400-0000-000
AR COL to COL - 1190000200031 10401-0000-000
Accounts Receivable Reserve - 1199000000031 10430-0000-000
Prepaid Advertising - 1230000000031 10900-0000-000
Prepaid Rent - 1240000000031 11000-0000-000
Prepaid Insurance-Prop & Liab - 1252000000031 11005-0000-000
Accrued PrometricTest Rebates - 1260200000031 11010-0000-000
Deferred OnLine Live Club Costs - 1280000000031 11020-0000-000
Deferred Costs HCIM OLL - 1281100000031 11025-0000-000
Deferred Online Anytime Costs - 1282000000031 11030-0000-000
Deferred Commission - 1283000000031 11015-0000-000
Other Prepaid Expenses - 1290000000031 11110-0000-000
Inventory - Student Kits - 1291000000031 11500-0000-000
Cash - Checking US Bank (Denver) - 1011000000031 11510-0000-000
Cash - Petty Cash - 1022000000031 11113-0000-000
CD - Restricted Cash - 1060200000031 11105-0000-000
Accounts Receivable (Control) - 1100000000031 11100-0000-000
AR Control Contra - 1100100000031 11900-0000-000
Accounts Receivable (Suspense) - 1101000000031 11910-0000-000
A/R - CES Suspense - 1101000100031 11920-0000-000
A/R - Co-Owned Suspense - 1101000500031 11921-0000-000
Cash - Checking US Bank (Denver) - 1011000000031 11922-0000-000
Cash - Petty Cash - 1022000000031 11923-0000-000
CD - Restricted Cash - 1060200000031 11915-0000-000
Accounts Receivable (Control) - 1100000000031 11800-0000-000
AR Control Contra - 1100100000031 12018-0000-000
Accounts Receivable (Suspense) - 1101000000031 12020-0000-000
A/R - CES Suspense - 1101000100031 12021-0000-000
A/R - Co-Owned Suspense - 1101000500031 12030-0000-000
Unapplied Cash - 1103000000031 11120-0000-000
Reserve for Future Classes - 1115000000031 12100-0000-000
Reserve for Subsequent CM - 1116000000031 12110-0000-000
Accounts Receivable - Other - 1190000000031 12120-0000-000
A/R - CES/COL Initiative - 1190000100031 12130-0000-000
AR COL to COL - 1190000200031 12200-0000-000
Accounts Receivable Reserve - 1199000000031 12300-0000-000
Prepaid Advertising - 1230000000031 13100-0000-000
Prepaid Rent - 1240000000031 13100-0000-000
Prepaid Insurance-Prop & Liab - 1252000000031 13100-0000-000
Accrued PrometricTest Rebates - 1260200000031 13100-0000-000
Cash - Checking US Bank (Denver) - 1011000000031 13600-0000-000
Cash - Petty Cash - 1022000000031 17300-0000-000
CD - Restricted Cash - 1060200000031 17400-0000-000
Accounts Receivable (Control) - 1100000000031 16110-0000-000
AR Control Contra - 1100100000031 16110-0000-000
Accounts Receivable (Suspense) - 1101000000031 16110-0000-000
A/R - CES Suspense - 1101000100031 16110-0000-000
A/R - Co-Owned Suspense - 1101000500031 16110-0000-000
Unapplied Cash - 1103000000031 16110-0000-000
Reserve for Future Classes - 1115000000031 16110-0000-000
Reserve for Subsequent CM - 1116000000031 16110-0000-000
Accounts Receivable - Other - 1190000000031 16110-0000-000
A/R - CES/COL Initiative - 1190000100031 16110-0000-000
AR COL to COL - 1190000200031 16150-0000-000
Accounts Receivable Reserve - 1199000000031 16150-0000-000
Prepaid Advertising - 1230000000031 16150-0000-000
Prepaid Rent - 1240000000031 16150-0000-000
Prepaid Insurance-Prop & Liab - 1252000000031 16150-0000-000
Accrued PrometricTest Rebates - 1260200000031 16120-0000-000
Deferred OnLine Live Club Costs - 1280000000031 16120-0000-000
Deferred Costs HCIM OLL - 1281100000031 16120-0000-000
Deferred Online Anytime Costs - 1282000000031 16120-0000-000
Deferred Commission - 1283000000031 16120-0000-000
Other Prepaid Expenses - 1290000000031 16120-0000-000
Inventory - Student Kits - 1291000000031 16120-0000-000
Cash - Checking US Bank (Denver) - 1011000000031 16120-0000-000
Cash - Petty Cash - 1022000000031 16130-0000-000
Cash - Checking US Bank (Denver) - 1011000000031 16140-0000-000
Cash - Petty Cash - 1022000000031 16140-0000-000
CD - Restricted Cash - 1060200000031 16140-0000-000
Accounts Receivable (Control) - 1100000000031 16140-0000-000
AR Control Contra - 1100100000031 16140-0000-000
Accounts Receivable (Suspense) - 1101000000031 16140-0000-000
A/R - CES Suspense - 1101000100031 16140-0000-000
A/R - Co-Owned Suspense - 1101000500031 16140-0000-000
Unapplied Cash - 1103000000031 16145-0000-000
Reserve for Future Classes - 1115000000031 16190-0000-000
Reserve for Subsequent CM - 1116000000031 16210-0000-000
Accounts Receivable - Other - 1190000000031 16210-0000-000
A/R - CES/COL Initiative - 1190000100031 16210-0000-000
AR COL to COL - 1190000200031 16210-0000-000
Accounts Receivable Reserve - 1199000000031 16210-0000-000
Prepaid Advertising - 1230000000031 16210-0000-000
Prepaid Rent - 1240000000031 16210-0000-000
Prepaid Insurance-Prop & Liab - 1252000000031 16210-0000-000
Accrued PrometricTest Rebates - 1260200000031 16210-0000-000
Cash - Checking US Bank (Denver) - 1011000000031 16210-0000-000
Cash - Petty Cash - 1022000000031 16250-0000-000
16250-0000-000
16250-0000-000
16250-0000-000
16220-0000-000
16220-0000-000
16220-0000-000
16220-0000-000
16220-0000-000
16220-0000-000
16220-0000-000
16220-0000-000
16230-0000-000
16240-0000-000
16240-0000-000
16240-0000-000
16240-0000-000
16240-0000-000
16240-0000-000
16240-0000-000
16240-0000-000
16245-0000-000
18000-0000-000
21100-0000-000
22200-0000-000
22300-0000-000
22301-0000-000
22302-0000-000
22303-0000-000
22430-0000-000
22420-0000-000
22425-0000-000
22410-0000-000
22415-0000-000
22475-0000-000
22400-0000-000
22445-0000-000
22465-0000-000
22462-0000-000
22460-0000-000
23001-0000-000
23002-0000-000
23005-0000-000
23006-0000-000
23501-0000-000
23105-0000-000
23103-0000-000
23104-0000-000
23106-0000-000
23108-0000-000
23101-0000-000
23102-0000-000
23302-0000-000
23406-0000-000
23401-0000-000
23408-0000-000
23402-0000-000
23403-0000-000
23404-0000-000
23004-0000-000
23303-0000-000
23405-0000-000
23502-0000-000
23504-0000-000
23505-0000-000
23407-0000-000
23503-0000-000
23601-0000-000
23602-0000-000
27100-0000-000
23506-0000-000
23800-0000-000
22030-0000-000
22452-0000-000
22476-0000-000
22470-0000-000
24100-0000-000
29001-0000-000
29002-0000-000
29010-0000-000
29030-0000-000
29060-0000-000
29061-0000-000
29062-0000-000
29063-0000-000
29064-0000-000
29065-0000-000
29066-0000-000
29067-0000-000
29068-0000-000
29069-0000-000
29011-0000-000
29012-0000-000
29013-0000-000
29070-0000-000
29071-0000-000
29072-0000-000
29031-0000-000
29073-0000-000
29081-0000-000
29082-0000-000
29083-0000-000
29084-0000-000
29085-0000-000
29086-0000-000
29032-0000-000
26010-0000-000
26010-0000-000
27100-0000-000
27100-0000-000
26100-0000-000
31000-0000-000
33000-0000-000
38000-0000-000
new
Suspense Accounts Receivable (Suspense)
Cash - Fleet Bank Letter of Credit
Cash - General Operating
Cash - B of A Depository
Cash - Bank of America - Clearing Acct
Cash - Wells Fargo Depository
Cash - Wells Fargo Clearing
Cash - Wells Fargo COL Operating
Cash - Money Market Account
Cash - Operating Account
Cash - Petty Cash
Cash - Petty Cash
Cash - Payroll Account
Cash - B of A - Payroll
Cash - Wells Fargo Payroll
Certificates of Deposit - Restricted Cash
Accounts Receivable (Control)
Accounts Receivable (Control - Contra)
Accounts Receivable (Suspense)
Accounts Receivable - ELS Suspense
Accounts Receivable - Co-Owned Suspense
Accounts Receivable - Amex
Unapplied Cash
Barter Transactions
Reserve for Future Classes
Reserve for Subsequent Credit Memo
Accounts Receivable - Employee
Employee Advances
Accounts Receivable - Other
AR - ELS
AR - COL to COL
AR-Due from NH Columbus
AR-Due from NH Pittsburgh
Accounts Receivable - Omaha
Account Receivable from Lincoln
AR - Subleases
Accounts Receivable Reserve
Prepaid Advertising
Prepaid Rent
Prepaid Insurance - Workers Comp
Prepaid Insurance - Prop & Liab
Prometric Test Rebates Receivable
Deferred Online Live Club Costs
Deferred Online Live Track Costs
Deferred Online Live HCIM Costs
Deferred OLA Costs, Salary & Commission
Deferred Commission
Other Prepaid Expenses
Inventory - Manuals
Inventory - Manuals
Inventory - Manuals
Inventory - Manuals
Inventory - Reserve
Organization Costs
Accum. Amortization Organization Costs
Leasehold Improvements
Leasehold Improvements
Leasehold Improvements
Leasehold Improvements
Leasehold Improvements
Leasehold Improvements
Leasehold Improvements
Leasehold Improvements
Leasehold Improvements
Leasehold Improvements
Computer Software
Computer Software
Computer Software
Computer Software
Computer Software
Furniture and Fixtures
Furniture and Fixtures
Furniture and Fixtures
Furniture and Fixtures
Furniture and Fixtures
Furniture and Fixtures
Furniture and Fixtures
Furniture and Fixtures
Vehicles
Computer Equipment
Computer Equipment
Computer Equipment
Computer Equipment
Computer Equipment
Computer Equipment
Computer Equipment
Computer Equipment
Marketing Equipment
Work In Progress
Accum Deprec. Leasehold Improvements
Accum Deprec. Leasehold Improvements
Accum Deprec. Leasehold Improvements
Accum Deprec. Leasehold Improvements
Accum Deprec. Leasehold Improvements
Accum Deprec. Leasehold Improvements
Accum Deprec. Leasehold Improvements
Accum Deprec. Leasehold Improvements
Accum Deprec. Leasehold Improvements
Accum Deprec. Leasehold Improvements
Accum Deprec. Computer Software
Accum Deprec. Computer Software
Accum Deprec. Computer Software
Accum Deprec. Computer Software
Accum Deprec. Furniture & Fixtures
Accum Deprec. Furniture & Fixtures
Accum Deprec. Furniture & Fixtures
Accum Deprec. Furniture & Fixtures
Accum Deprec. Furniture & Fixtures
Accum Deprec. Furniture & Fixtures
Accum Deprec. Furniture & Fixtures
Accum Deprec. Furniture & Fixtures
Accum Deprec. Vehicles
Accum Deprec. Computer Equipment
Accum Deprec. Computer Equipment
Accum Deprec. Computer Equipment
Accum Deprec. Computer Equipment
Accum Deprec. Computer Equipment
Accum Deprec. Computer Equipment
Accum Deprec. Computer Equipment
Accum Deprec. Computer Equipment
Accum Deprec. Marketing Equipment
Security Deposits
Accounts Payable (Control)
Advance Deposits
Accrued Salary
Accrued Bonus
Accrued Vacations Payable
Accrued Commissions Payable
Other Accrued Liabilities
Accrued Online Anytime Costs
Accrued Online Live Training Costs
Undelivered Futures Liability
Refund Reserve Liability
Student Tuition Recovery Fund Liability
Sublease Security Deposit
Internship Payable
Accrued Employer Taxes
Deposit - Health
Deposit - 401k
Deferred Revenue - Applications Coupons
Deferred Revenue - Technical Coupons
Deferred Revenue - PC Clubs
Deferred Revenue - Business Skills Club
Deferred Revenue - OnLine Anytime
Deferred Revenue - Mentored Lab
Deferred Revenue - Mentored Learning App Club
Deferred Revenue - Mentored Learning Tech Club
Deferred Revenue - Mentored CorpSeat App
Deferred Revenue - Mentored Learning CorpSeat Tech
Deferred Revenue - Mentored Learning App Coupon
Deferred Revenue - Mentored Learning Tech Coupon
Deferred Revenue - Apps Corp Seat License
Deferred Revenue - Novell Programs
Deferred Revenue - Microsoft
Deferred Revenue - Boot Camp
Deferred Revenue - Network Security Expert Program
Deferred Revenue - CIW
Deferred Revenue - Other Technical Programs
Deferred Revenue - Technical Clubs
Deferred Revenue - Tech Corp Seat License
Deferred Revenue - Books 24/7
Deferred Revenue - Online Live Clubs
Deferred Revenue - OLL Coupon App
Deferred Revenue - OLL Coupon Tech
Deferred Revenue - OLL Corp Seat-Tech
Deferred Revenue - Online Live Tracks
Deferred Revenue - Healthcare Info Mngt Tracks
Deferred Revenue - HCIM Online Live
Deferred Rent
Deferred Revenue - OnLine Anytime
Customer Deposits
Payable to Other Franchises
Current Notes Payable
Due To George Scholomite
Sales Tax Payable
State Income Tax Payable
Due To/From Worldwide
Due To/From Education Corp
Due To/From CLC
Due To/From Center Management
Due To/From NH Anaheim
Due To/From NH Santa Ana
Due To/From NH Los Angeles
Due To/From NH New York
Due To/From NH Chicago
Due To/From NH Cleveland
Due To/From NH Memphis
Due To/From NH Nashville
Due To/From NH Hartford
Due To/From NH Albuquerque
Due To/From APAC
Due To/From EMEA
Due To/From Nova Vista
Due To/From NH Sacramento
Due To/From NH Charlotte
Due To/From NH San Antonio
Due To/From NH Denver
Due To/From NH Atlanta
Due To/From Pacific Region
Due To/From Mountain Region
Due To/From Central Region
Due To/From Midwest Region
Due To/From Northeast Region
Due To/From Southeast Region
Due To/From NH Indianapolis
Long Term Notes Payable
Long Term Notes Payable
Deferred Rent
Deferred Rent
Other Long Term Liabilities
Common Stock
Cash Paid in Lieu of Stock Dividend
Retained Earnings - Prior Years
Mas 500 Account(Old) GP Account
Accounts Receivable (Suspense) - 1101000000031 11010-0000-000
Accounts Receivable (Control) - 1100000000031 11000-0000-000
Cash - Petty Cash - 1022000000031 10000-0000-000
Accounts Receivable - Other - 1190000000031
Modify Account
Accounts Receivable (Suspense)
Accounts Receivable (Control)
Cash - Petty Cash