The Dog House

Chart of Accounts

No. Description Type Account Class

Chart of Accounts - Current Year (2018)

ASSET

1000 CURRENT ASSETS H

1050 Test Balance G Asset
1060 Undeposited Cash & Cheques G Cash
1080 Bank: CAD Chequing G Bank
1090 Bank: USD Chequing G Bank
1100 Bank: Credit Card G Bank
1200 Accounts Receivable G Accounts Receivable
1240 Advances Receivable G Asset
1260 Purchase Prepayments G Asset
1280 Food Supplies G Asset
1300 Other Supplies G Asset
1390 TOTAL CURRENT ASSETS T

1400 INVENTORY H
1420 Purebred Dogs G Inventory
1440 Dog Food G Inventory
1460 Dog Houses G Inventory
1490 TOTAL INVENTORY T

1500 PLANT & EQUIPMENT H

1550 Computer/Cash Register G Asset
1580 Store Fixtures and Cages G Asset
1590 TOTAL PLANT & EQUIPMENT T

LIABILITY

2000 CURRENT LIABILITIES H

2100 Bank Loan G Liability
2150 Credit Card Payable G Credit Card Payable
2200 Accounts Payable G Accounts Payable
2250 Prepaid Sales & Deposits G Liability
2300 Vacation Payable G Liability
2310 EI Payable A Liability
2320 CPP Payable A Liability
2330 Income Tax Payable A Liability
2340 Receiver General Payable S
 2400 RRSP Payable G Liability
2420 Medical-MSP Payable G Liability
2460 WSIB Payable G Liability
2650 HST Charged on Sales A Liability
2670 HST Paid on Purchases A Liability
2750 HST Owing (Refund) S
2900 Total Current Liabilities T

EQUITY

3000 EQUITY H
3560 A.Katz, Capital G Retained Earnings
3600 Net Income X Current Earnings
3690 TOTAL EQUITY T

REVENUE

4000 REVENUE H
4020 Revenue from Sales G Revenue
4050 Revenue from services G Revenue
4100 Sales Discounts G Revenue
4200 Freight Revenue G Revenue
4390 TOTAL REVENUE T

EXPENSE

5000 EXPENSES H
5010 Bank and Credit Card Fees G Cost of Goods Sold
5015 Exchange Rate Diffrences G Expense
5020 Cleaning and Maintenance G Expense
5030 Adjustment Write Off G Expense
5040 Item Assembly Costs G Expense
5060 Cost of Goods Sold G Cost of Goods Sold
5070 Cost of Services G Expense
5100 Purchase Discounts G Expense
5200 Freight Expense G Expense
5220 Dog Used Food G Expense
5240 Rent G Expense
5260 Utilities G Expense
5280 Veterinary Consultation G Expense
5300 Wages G Expense
5310 EI Expense G Expense
5320 CPP Expense G Expense
5330 WSIB Expense G Expense
5400 Medical- MSP Expense G Expense
 5420 Car Expenses G Expense
5490 TOTAL EXPENSES T
Generated On: Sep 14, 2017