CHART OF ACCOUNTS

ASSETS
Account ID Description Account Type
10000 Cash on Hand Cash
10100 Petty Cash Cash
10200 MCB Bank Cash
10300 HBL Bank Cash
10400 Regular Checking Account Cash
11000 Accounts Receivable Account Receivable
11100 Other Receivables Account Receivable
12000 Inventory Inventory
12100 Inventory-Phillips Monitor 15" Inventory
12200 Inventory-Phillips Monitor 17" Inventory
12300 Inventory-LG Monitor 15" Inventory
12400 Inventory-LG Monitor 17" Inventory
12500 Inventory-SONY Monitor 17" Inventory
12600 Inventory-Mother Board Intel 845 D Inventory
12700 Inventory-Mother Board Intel 910 GLVA Inventory
12800 Inventory-Processor 833 MHz PIII Inventory
12900 Inventory-Processor 2.0 GHz PIV Inventory
13000 Inventory-RAM Kingston 512 MB Inventory
13100 Inventory-RAM Kingston 1 GB Inventory
13200 Inventory-RAM SanDisk 512 MB Inventory
13300 Inventory-Hard Disk Seagate 120 GB 5600 RPM Inventory
13400 Inventory-Hard Disk Seagate 120 GB 7200 RPM Inventory
13500 Inventory-Hard Disk Maxter 80 GB 5600 RPM Inventory
13600 Inventory-DVD ROM Drive SONY Inventory
13700 Inventory-DVD RW Drive SONY Inventory
13800 Inventory-Fax Modem 56k Apache Inventory
13900 Inventory-Fax Modem 56k US Robbotics Inventory
13910 Inventory-Chasis Jazz Inventory
13920 Inventory-Chasis Ventro Inventory
13930 Inventory-Key Board A4Tech Inventory
13940 Inventory-Mouse Optical A4tech Inventory
14000 Prepaid Expense Other Current Assets
14100 Employees Advance Other Current Assets
14200 Office Supplies Other Current Assets
FIXED ASSETS
Account ID Description Account Type
15000 Office Furniture Fixed Assets
15100 Office Computers Fixed Assets
15200 Automobile Fixed Assets
 15300 Office Building Fixed Assets
16000 Accumulated Depreciation-Office Furniture Accumulated
16100 Accumulated Depreciation-Office Computers Depreciation
Accumulated
16200 Accumulated Depreciation-Office Automobile Depreciation
Accumulated
16300 Accumulated Depreciation-Office Building Depreciation
Accumulated
17000 Deposits Depreciation
Other Assets
LIABILITIES
Account ID Description Account Type
20000 Account Payable Account Payable
20100 Sales Tax Payable Other Current
20200 Other Taxes Payable Liabilities
Other Current
20300 Other Long-Term Liabilities Liabilities Liabilities
Long-Term
EQUITY
Account ID Description Account Type
22000 Owner's Capita! Equity-Retained
22100 Owner's Drawing Earnings
Equity-Gets Closed
REVENUE
Account ID Description Account Type
30000 Sales-Phillips Monitor 15" Income
30100 Sales-Phillips Monitor 17" Income
30200 Sales-LG Monitor 15" Income
30300 Sales-LG Monitor 17" Income
30400 Sales-SONY Monitor 17" Income
30500 Sales-Mother Board Intel 845 D Income
30600 Sales-Mother Board Intel 910 GLVA Income
30700 Sales-Processor 833 MHz PIII Income
30800 Sales-Processor 2.0 GHz PIV Income
30900 Sales-RAM Kingston 512 MB Income
31000 Sales-RAM Kingston 1 GB Income
31100 Sales-RAM SanDisk 512 MB Income
31200 Sales-Hard Disk Seagate 120 GB 5600 RPM Income
31300 Sales-Hard Disk Seagate 120 GB 7200 RPM Income
31400 Sales-Hard Disk Maxter 80 GB 5600 RPM Income
31500 Sales-DVD ROM Drive SONY Income
31600 Sales-DVD RW Drive SONY Income
31700 Sales-Fax Modem 56k Apache Income
31800 Sales-Fax Modem 56k US Robbotics Income
31900 Sales-Chasis Jazz Income
40000 Sale Income
40100 Sales Return and Allowance Income
40200 Sales Discount Income
EXPENSES (Cost of Sale)
Account ID Description Account Type
50100 Cost-Phillips Monitor 15" Cost of Sales
50200 Cost-Phillips Monitor 17" Cost of Sales
50300 Cost-LG Monitor 15" Cost of Sales
50400 Cost-LG Monitor 17" Cost of Sales
50500 Cost-SONY Monitor 17" Cost of Sales
50600 Cost-Mother Board Intel 845 D Cost of Sales
50700 Cost-Mother Board Intel 910 GLVA Cost of Sales
50800 Cost-Processor 833 MHz PIII Cost of Sales
50900 Cost-Processor 2.0 GHz PIV Cost of Sales
51000 Cost-RAM Kingston 512 MB Cost of Sales
51100 Cost-RAM Kingston 1 GB Cost of Sales
51200 Cost-RAM SanDisk 512 MB Cost of Sales
51300 Cost-Hard Disk Seagate 120 GB 5600 RPM Cost of Sales
51400 Cost-Hard Disk Seagate 120 GB 7200 RPM Cost of Sales
51500 Cost-Hard Disk Maxter 80 GB 5600 RPM Cost of Sales
51600 Cost-DVD ROM Drive SONY Cost of Sales
51700 Cost-DVD RW Drive SONY Cost of Sales
51800 Cost-Fax Modem 56k Apache Cost of Sales
51900 Cost-Fax Modem 56k US Robbotics Cost of Sales
52000 Cost-Chasis Jazz Cost of Sales
52100 Cost-Chasis Ventro Cost of Sales
52200 Cost-Key Board A4Tech Cost of Sales
52300 Cost-Mouse Optical A4tech Cost of Sales
OTHER EXPENSES
Account ID Description Account Type
60000 Rent Expenses Expenses
60100 Electricity Bill Expenses Expenses
60200 Telephone Bill Expenses Expenses
60300 Entertainment Expenses Expenses
60400 Advertisement Expenses Expenses
60500 Automobile Expenses Expenses
60600 Insurance Expenses Expenses
60700 Salary Expenses Expenses
60800 Charitable Expenses Expenses
60900 Supplies Expenses Expenses
61000 Other Expenses Expenses
61100 Income Tax Expenses Expenses
61200 Depreciation Expenses Expenses
61300 Bad Debt Expenses Expenses
61400 Printing Expenses Expenses
61500 Supplies Expenses Expenses