Chart of Accounts [PDF]

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Accounts List Accounting Firm



Page 1



Account 1-0000



Assets 1-1000



1-2000



1-3000



2-0000



Liabilities 2-1000 2-2000



3-0000



4-0000



Equity 3-1000



Fixed Assets 1-1100 Office Equipment 1-1110 Office Equipment at Cost 1-1120 Office Equipment Accum Dep'n 1-1200 Computer Equipment 1-1210 Computer Equipment Original Co 1-1220 Computer Equipment Accum Dep'n 1-1300 Leasehold Improvements 1-1310 Improvements at Cost 1-1320 Improvements Amortisation Current Assets 1-2100 Cash On Hand 1-2110 Cheque Account 1-2120 Payroll Cheque Account 1-2130 Cash Drawer 1-2140 Petty Cash 1-2160 Undeposited Funds 1-2200 Trade Debtors 1-2210 Less Prov'n for Doubtful Debts Other Assets 1-3100 Prepayments 1-3200 Deposits Paid Long Term Liabilities 2-1100 Bank Loans 2-1200 Other Long Term Liabilities Current Liabilities 2-2100 Credit Cards 2-2110 Bankcard 2-2120 Diners Club 2-2130 MasterCard 2-2140 Visa 2-2200 Trade Creditors 2-2210 A/P Accrual - Inventory 2-2300 Tax Liabilities 2-2310 Tax Collected 2-2330 Tax Paid 2-2350 Sales Tax Payable 2-2360 Import Duty Payable 2-2400 Payroll Liabilities 2-2410 Payroll Deductions Payable 2-2420 PAYE Tax Payable 2-2600 Client Deposits 2-2700 Other Current Liabilities



3-8000 3-9000 3-9999



Partners' Equity 3-1100 Partner A 3-1110 3-1120 3-1200 Partner B 3-1210 3-1220 Retained Earnings Current Year Earnings Historical Balancing



Income 4-1000 4-2000 4-3000 4-4000



Fee Income Freight Collected Late Fees Collected Miscellaneous Income



Partner A Capital Partner A Drawings Partner B Capital Partner B Drawings



Accounts List Accounting Firm Account 5-0000



Cost of Sales



6-0000



Expenses 6-1000 6-1100 6-1200 6-1300 6-1400 6-1500 6-2000 6-2200 6-2300 6-2400 6-2500 6-2600 6-2700 6-2900 6-3000 6-3100 6-5100



Accounting & Audit Fees Advertising Bank Charges Cleaning Couriers Depreciation Discounts 6-2010 Discounts Given 6-2020 Discounts Taken Electricity Freight Charges Insurance Late Fees Paid Office Supplies Rent Subscriptions Telephone Travel & Entertainment Employment Expenses 6-5110 Staff Amenities 6-5130 Wages & Salaries 6-5140 Workers' Compensation 6-5150 Other Employer Expenses



8-0000



Other Income 8-1000 Interest Income



9-0000



Other Expenses 9-1000 Interest Expense 9-2000 Income Tax Expense



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