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Standard Chart of Accounts

This document outlines a chart of accounts for a business organized into categories including bank, accounts receivable, inventory, fixed assets, accounts payable, income, cost of goods sold, expenses, and other income/expense. There are over 100 individual accounts listed with descriptions for items like checking accounts, accounts receivable, inventory, various expenses, sales categories, and tax provisions. The chart of accounts provides a detailed listing of accounts to track financial transactions and reporting for the business.

Uploaded by

Mihai Fildan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
337 views4 pages

Standard Chart of Accounts

This document outlines a chart of accounts for a business organized into categories including bank, accounts receivable, inventory, fixed assets, accounts payable, income, cost of goods sold, expenses, and other income/expense. There are over 100 individual accounts listed with descriptions for items like checking accounts, accounts receivable, inventory, various expenses, sales categories, and tax provisions. The chart of accounts provides a detailed listing of accounts to track financial transactions and reporting for the business.

Uploaded by

Mihai Fildan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 4

Chart of Accounts

Account

Type

1000 . Cash

Bank

1010 . Checking Account - (name)

Bank

1030 . Cash/Credit Card Clearing

Bank

1040 . Savings Account - (name)

Bank

1050 . Money Market Account - (name)

Bank

1060 . Other Bank Account - (name)

Bank

1099 . Bill Payment Account

Bank

1002 . Payroll Account

Bank

1130 . Petty Cash Fund

Bank

1131 . Cash Drawers

Bank

1133 . Cash Drawer 1

Bank

1135 . Cash Drawer 2

Bank

1140 . Cash Drawer 3

Bank

1201 . Accounts Receivable

Accounts Receivable

1450 . Account Receivable - Employee

Other Current Asset

1499 . Undeposited Funds

Other Current Asset

1500 . Due To/From (intercompany1)

Other Current Asset

1518 . Due To/From (intercompany2)

Other Current Asset

1600 . Inventory

Other Current Asset

1730 . Prepaid Insurance

Other Current Asset

1731 . Prepaid Insurance - Work Comp

Other Current Asset

1740 . Prepaid Rent

Other Current Asset

1750 . Prepaid 1st Year Marketing Fund

Other Current Asset

1760 . Prepaid (name)

Other Current Asset

2000 . Fixed Asset In Progress

Fixed Asset

2110 . Furniture & Fixtures

Fixed Asset

2120 . Leasehold Improvements

Fixed Asset

2130 . Machinery & Equipment

Fixed Asset

2140 . Computer Equipment

Fixed Asset

2150 . Software

Fixed Asset

2310 . Accum Depreciation - F&F

Fixed Asset

2320 . Accum Depreciation - Lease Impr

Fixed Asset

2330 . Accum Depreciation - M&E

Fixed Asset

2340 . Accum Depreciation - Comp Equip

Fixed Asset

2350 . Accum Depreciation - Software

Fixed Asset

2530 . Deposits

Other Asset

2550 . Construction In Progress

Other Asset

2560 . Franchise Fee

Other Asset

2570 . Goodwill

Other Asset

2610 . Accum Amortization - Goodwill

Other Asset

3200 . Accounts Payable

Accounts Payable

3205 . Accounts Payable Accrual

Other Current Liability

3240 . Payroll Clearing

Other Current Liability


Page 1

2/14/2005

Chart of Accounts
Account

Type

3245 . Garnishment Payable

Other Current Liability

3250 . Royalty Payable

Other Current Liability

3300 . Lease Payable (Current Portion)

Other Current Liability

3380 . Sales Tax Payable

Other Current Liability

3390 . 401k Payable

Other Current Liability

3395 . Cafeteria Plan Payable

Other Current Liability

3405 . Dental Insurance Payable

Other Current Liability

3410 . LTD/STD Insurance Payable

Other Current Liability

3470 . Federal Income Taxes

Other Current Liability

3475 . State Income Taxes

Other Current Liability

3310 . Lease Payable

Long Term Liability

3311 . Lease Payable (Curr Alloc)

Long Term Liability

4500 . Loans Payable

Long Term Liability

4510 . Loan Payable 1 - (name)

Long Term Liability

4520 . Loan Payable 2 - (name)

Long Term Liability

4530 . Loan Payable 3 - (name)

Long Term Liability

4540 . Loan Payable 4 - (name)

Long Term Liability

5010 . Owner's Equity

Equity

5020 . Owner's Draw

Equity

5060 . Common Stock

Equity

5100 . Additional Paid-In Capital

Equity

5120 . Retained Earnings

Equity

6000 . Sales

Income

6010 . Beverage Sales

Income

6020 . Food Sales

Income

6021 . 6inch Sales

Income

6022 . 12inch Sales

Income

6023 . Wraps Sales

Income

6024 . Grilled Subs Sales

Income

6025 . Catering Sales

Income

6026 . 4inch Subs/Kids Meals Sales

Income

6027 . Entree Salad Sales

Income

6028 . Breakfast Sandwich Sales

Income

6029 . LTO Sales

Income

6031 . BCC Sales

Income

6032 . Miscellaneous Meat Sales

Income

6033 . Combo Meal Upcharge Sales

Income

6034 . Dessert Sales

Income

6035 . Soup/Chili Sales

Income

6036 . Burger Sales

Income

6037 . Wal-Mart Snack Sales

Income

6039 . Miscellaneous Sales

Income

6030 . Discounts

Income
Page 2

2/14/2005

Chart of Accounts
Account

Type

6040 . Miscellaneous Income

Income

6050 . Retail Income

Income

6060 . Smoothie Island Sales

Income

6300 . Beginning Inventory

Cost of Goods Sold

6310 . Purchases - Beverages

Cost of Goods Sold

6320 . Purchases - Food

Cost of Goods Sold

6340 . Purchases - Paper

Cost of Goods Sold

6350 . Purchases - Retail

Cost of Goods Sold

6400 . Ending Inventory

Cost of Goods Sold

7120 . Salaries & Wages

Expense

7121 . Manager's Salary

Expense

7180 . Manager's Bonus

Expense

7230 . Advertising Expense

Expense

7231 . Advertising - Blimpie

Expense

7232 . Advertising - Local

Expense

7233 . Promotional Events

Expense

7240 . Amortization Expense

Expense

7250 . Auto & Truck

Expense

7280 . Bad Debt

Expense

7300 . Bank Charges

Expense

7310 . Credit Card Charges

Expense

7340 . Contributions

Expense

7360 . Delivery Expense

Expense

7380 . Depreciation Expense

Expense

7440 . Dues & Subscriptions

Expense

7460 . Employee Benefits

Expense

7500 . Equipment Rental

Expense

7510 . Filing Fees

Expense

7570 . Grand Opening Expense

Expense

7580 . Insurance Expense - General

Expense

7584 . Insurance Expense - WC

Expense

7585 . Insurance - Group Health

Expense

7588 . Insurance - Group Health Admin

Expense

7620 . Interest Expense

Expense

7650 . Legal/ Accounting

Expense

7680 . Miscellaneous Supplies Expense

Expense

7700 . Office Supplies

Expense

7710 . Over/Short

Expense

7725 . Penalties

Expense

7730 . Payroll Service Expense

Expense

7732 . Pest Control

Expense

7735 . Printing

Expense

7740 . Postage

Expense
Page 3

2/14/2005

Chart of Accounts
Account

Type

7745 . Pre-Opening Expense

Expense

7750 . Professional Fees

Expense

7751 . Placement Fees

Expense

7760 . Rent

Expense

7780 . Repairs & Maintenance

Expense

7782 . Cleaning Supplies

Expense

7805 . Royalty Fee - Continuing Fee

Expense

7806 . Royalty Fee - Advertising

Expense

7830 . Security System

Expense

7835 . Service

Expense

7840 . Taxes & Licenses

Expense

7870 . Taxes - FICA - Employer

Expense

7871 . Taxes - FUTA - Employer

Expense

7872 . Taxes - SUTA - Employer

Expense

7900 . Telephone

Expense

7920 . Travel Expense

Expense

7921 . Travel Meals Expense

Expense

7922 . Travel Lodging

Expense

7975 . Uniforms & Laundry Expense

Expense

7980 . Utensils & Supplies

Expense

7985 . Utilities

Expense

7986 . Gas/Electric

Expense

7987 . Water/Sewer

Expense

7988 . Trash

Expense

7989 . Cable

Expense

6199 . Other Income

Other Income

8860 . Gain/Loss on Sale of Assets

Other Income

8500 . Provision - Federal Income Tax

Other Expense

8550 . Provision - State Income Tax

Other Expense

Page 4

2/14/2005

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