Account ID

Description

10000-00

Petty Cash

10200-00

Regular Checking Account

10300-00

Payroll Checking Account

10600-00

Investments-Money Market

11000-00

Accounts Receivable

11400-00

Other Receivables

11500-00

Allowance for Doubtful Account

12000-00

Raw Materials Inventory

12100-00

Work in Progress Inventory

12150-00

Finished Goods Inventory

14000-00

Prepaid Expenses

15000-00

Furniture and Fixtures

15100-00

Equipment

17000-00

Accum. Depreciation - Furnitur

17100-00

Accum. Depreciation - Equipmen

19900-00

Other Noncurrent Assets

20000-00

Accounts Payable

23000-00

Accrued Expenses

23200-00

Wages Payable

23300-00

Deductions Payable

23400-00

Federal Payroll Taxes Payable

23500-00

FUTA Tax Payable

23600-00

State Payroll Taxes Payable

23700-00

SUTA Payable

23800-00

Local Payroll Taxes Payable

23900-00

Income Taxes Payable

24000-00

Other Taxes Payable

24100-00

Employee Benefits Payable

24400-00

Deposits from Customers

24800-00

Other Current Liabilities

27000-00

Notes Payable-Noncurrent

27400-00

Other Long-Term Liabilities

39002-00

Beginning Balance Equity

39004-00

Paid-in Capital

39005-00

Retained Earnings

39007-00

Dividends Paid

40000-EQ

Sales - Equipment

40000-MF

Sales - Manufacturing

40800-00

Interest Income

41000-00

Other Income

45400-00

Finance Charge Income

45500-00

Shipping Charges Reimbursed

49000-00

Sales Discounts

50000-EQ

Cost of Goods Sold - Equipment

50000-MF

Cost of Goods Sold - Manufact

57500-EQ

Freight - Equipment

58000-00

Cost of Sales-Other

59500-00

Purchase Discounts

60000-00

Advertising Expense

60100-00

Default Purchase Expense

61500-00

Bad Debt Expense

62000-00

Bank Charges

63000-00

Charitable Contributions Exp

64000-00

Depreciation Expense

66500-00

Income Tax Expense

67000-00

Insurance Expense

68000-00

Cleaning Expense

70000-00

Maintenance Expense

70500-00

Meals and Entertainment Exp

71000-00

Office Expense

72000-00

Payroll Tax Expense

72000-MF

Payroll Tax Expense - Manuf

76500-00

Travel Expense

77400-00

Lease Expense

77500-00

Salaries and Wages Expense

77500-MF

Wage Expense - Manufact

77510-MF

Allocated Wages and Taxes - MF

77600-00

Employee Benefits Program

78000-00

Utilities Expense

79600-MF

Allocated Overhead - Manufact

89000-00

Other Expense

90000-00

Gain/Loss on Sale of Assets

Type

Running Balance

Cash

$300.00

Cash

$15,716.52

Cash

$1,152.00

Cash

$57,238.60

Accounts Receivable

$94,717.44

Accounts Receivable

$0.00

Accounts Receivable
Inventory

$0.00
$5,559.50

Inventory

$0.00

Inventory

$24,670.25

Other Current Assets

$0.00

Fixed Assets

$33,900.00

Fixed Assets

$157,804.63

Accumulated Depreciation

($3,632.13)

Accumulated Depreciation

($13,150.37)

Other Assets
Accounts Payable

$0.00
($25,524.68)

Other Current Liabilities

$0.00

Other Current Liabilities

$0.00

Other Current Liabilities

Other Current Liabilities

$0.00
($10,958.88)

Other Current Liabilities

$0.00

Other Current Liabilities

$0.00

Other Current Liabilities

$0.00

Other Current Liabilities

$0.00

Other Current Liabilities

$0.00

Other Current Liabilities

Other Current Liabilities

$0.00
($3,688.20)

Other Current Liabilities

$0.00

Other Current Liabilities

$0.00

Long Term Liabilities

$0.00

Long Term Liabilities

$0.00

Equity-does not close

$0.00

Equity-does not close

($206,900.00)

Equity-Retained Earnings

($104,401.22)

Equity-gets closed

$0.00

Income

($124,241.61)

Income

($27,869.21)

Income

($389.70)

Income

$0.00

Income

$0.00

Income

$0.00

Income

$580.44

Cost of Sales

$61,556.55

Cost of Sales

$17,718.50

Cost of Sales

($1,395.00)

Cost of Sales
Cost of Sales

$0.00
($965.40)

Expenses

$2,159.00

Expenses

$0.00

Expenses

$0.00

Expenses

$0.00

Expenses

$0.00

Expenses

$5,594.16

Expenses

$0.00

Expenses

$0.00

Expenses

$1,200.00

Expenses

$1,577.50

Expenses

$0.00

Expenses

$350.43

Expenses

$3,302.38

Expenses

$458.00

Expenses

$0.00

Expenses

$8,550.00

Expenses

$29,690.00

Expenses

$3,200.00

Expenses

($3,525.00)

Expenses
Expenses
Expenses

$644.70
$620.80
($1,620.00)

Expenses

$0.00

Expenses

$0.00