Sample G/L Chart of Accounts

Example 1 by Account Number (4 Digit Example)

1000 AS ASSET
1001 AS CURRENT ASSETS
1002 AS INVENTORY
1003 AS CASH SALES
1004 AS NON STOCK INVENTORY
1040 AS CASH-CHECKING
1104 AS AP CASH ACCOUNT
2000 LI LIABILITY
2010 LI SALES TAX PAYABLE
2810 LI COMMON STOCK
2830 LI PAID IN CAPITAL
2950 LI RETAINED EARNINGS
2990 LI PROFIT (LOSS) FOR THE YEAR
2991 LI ACCOUNTS PAYABLE
3000 AS EQUITY
3020 IC CONST INCOME-ND
3100 IC TAXABLE SALES
3200 IC NON TAXABLE SALES
3300 IC MISC SERVICES
3400 IC PAYABLE DISCOUNT
3500 IC NON STOCK TAXABLE
3600 IC NON STOCK NON TAXABLE
3700 IC ESTIMATED PROFIT-UNCOMPLETE
3800 IC CASH FROM A/R COLLECTIOINS
3850 IC SERVICE CHARGE BILLED
3900 IC REFUNDS (OVERPAID)
3980 IC SERVICE CHARGE INCOME
3990 IC OTHER MISC INCOME
3992 IC SALE OF ASSETS
4000 IC SALES
4020 EX COST OF GOODS SOLD
4030 EX WAGES-CONST LABOR
4032 EX PAYROLL TAX EXPENSE
4033 EX MEDICAL & DENTAL EXPENSE
4034 EX EMPLOYEE PREMIUM
4035 EX GROUP LIFE LTD
4036 EX RETIREMENT PLAN
4037 EX PROFIT SHARING
4038 EX WORKERS COMPEN INSURANCE
4039 EX MISC EMPLOYEE BENEFITS
4040 EX SUBCONTRACT LABOR
4060 EX BUILDING PERMITS
4080 EX DUMPING FEES
4100 EX CONTRACT LABOR
4110 EX TOOL RENT
4120 EX SERVICE CALLS
4130 EX OTHER JOB COSTS
5000 EX COST OF SALES
5010 EX BAD DEBT EXPENSE
5011 EX RETURN CHECK FEE
5012 EX DEBTS FORGIVEN
5013 EX DONATIONS
5014 EX BANK CARD DISCOUNTS
5015 EX BANK SERVICE CHARGE
5016 EX COLLECTION FEES
5040 EX WAGES-OFFICERS
5050 EX CONTRIBUTIONS
5060 EX DUES & SUBSCRIPTIONS
5061 EX SOFTWARE LICENSE
5062 EX TRAINING & EDUCATION
5063 EX EMPLOYEE MILEAGE REIMBURSEMENT
5064 EX MEALS & ENTERTAINMENT EMP
5065 EX MEALS & ENT-NON EMPLOYEE
5066 EX BUSINESS LICENSE
5067 EX AUTO LICENSE
5080 EX FUEL VEHICLE & FORKLIFT
5081 EX LIABILITY INSURANCE- VEHICLES
5082 EX LIABILITY INSURANCE-BUILDING
5083 EX JANITORIAL SERVICE
5090 EX LIFE INSURANCE
5100 EX ADV & PROMOTIONS
5120 EX OFFICE SUPPLIES
5140 EX REPAIR & MAINT-FACILITY
5141 EX REPAIR & MAINT VEH AND FORLIFT
5142 EX REPAIR & MAINT-COMPUTERS
5160 EX TELEPHONE
5161 EX COMMUNICATIOINS-WIRELESS
5170 EX FAX EXPENSE
5180 EX UTILITIES
5190 EX REAL ESTATE TAX
5200 EX RENT EXPENSE
5220 EX PAYROLL TAX
5240 EX LICENSES & BONDS
5260 EX INTEREST EXPENSE
5265 EX PENSION EXPENSE
5270 EX TRAVEL
5280 EX DEPRECIATION EXPENSE
5290 EX LEGAL FEES-ATTORNEY
5291 EX LEGAL FEES-CPA
5300 EX FREIGHT & POSTAGE
5310 EX SMALL TOOLS & SUPPLIES
5320 EX TRUCK EXPENSES
5390 EX WORKERS COMP - ND
5392 EX PURCHASE DISCOUNTS
5400 EX AMORTIZATION EXPENSE
5420 EX MISC EXPENSE
6000 EX OPERATING EXPENSE
7000 IC OTHER INCOME
8000 LI PROVISION FOR TAXES
9000 LI PROVISION FOR TAXES
9995 LI INCOME TAX EXPENSE

Example 2 - by Account Number (6 Digit Example)

102000 AS CASH ON HAND
103000 AS CASH IN BANK-NORWEST
104000 AS CASH-BANK(STEVES CHECKBOOK)
106000 AS SECURITY DEPOSIT
124000 AS ACCOUNTS RECEIVABLE
158000 AS INVENTORY
178000 AS PREPAID RENT
180000 AS PREPAID INTEREST
182000 AS PREPAID INSURANCE
185000 AS DUE FROM GRAY COMPANIES
202000 AS DUE FROM GRAY COMPANIES
203000 AS BUILDINGS
204000 AS ACCUM DEPRE-BLDGS
207000 AS FURNITURE & FIXTURES
208000 AS ACCUM DEPRE-FURN & FIX
209000 AS LEASEHOLD IMPROVEMENTS
210000 AS ACCUM DEPRE-LSHLD IMP
211000 AS YARD EQUIPMENT
212000 AS ACCUM DEPRE-YARD EQUIPMENT
213000 AS OFFICE EQUIP
214000 AS ACCUM DEPREC-OFFICE EQUIP
223000 AS TRUCKS
224000 AS ACCUM DEPRE-TRUCKS
301000 LI N/P NORWEST-W C
306000 LI N/P-NORWEST-$4600.00
307000 LI C/P PARKING LOT
308000 LI CASH ADVANCE
309000 LI C/P WELLS FARGO
310000 LI C/P TRUCKS
311000 LI C/P-IBS COMPUTER
312000 LI A/P CHADD. (OLD YARD)
314000 LI A/P-TRADE
315000 LI A/P INS.
320000 LI FEDERAL W/H PAYABLE
322000 LI FICA PAYABLE
326000 LI STATE W/H PAYABLE
330000 LI GARNISHMENTS
335000 LI POP FUND
340000 LI CAFETERIA PLAN
345000 LI AFLAC
347000 LI HEALTH PAYABLE
350000 LI FUTA PAYABLE
352000 LI MUC PAYABLE
366000 LI ACCRED RE TAXES PAYABLE
386000 LI ACCRUED INTEREST
395000 LI SALES TAX PAYABLE
401000 LI N/P-NORWEST $4600.00
402000 LI PARKING LOT LOAN
404000 LI NOTE PAYABLE-COMPUTER
405000 LI N/P-PSG
406000 LI JANDRO OFFICE
410000 LI L/T TRUCKS
456000 LI COMMON STOCK
461000 LI PAID-IN CAPITOL
467000 LI RETAINED EARNINGS
497000 LI EARNINGS DISTRIBUTION
501000 IC SALES-MATERIALS
502000 IC SALES-LABOR
510000 EX DISCOUNTS ALLOWED
600000 EX COST OF GOODS SOLD
605000 EX PURCHASES-MATERIALS
606000 EX PURCHASES-OTHER
607000 EX FREIGHT
608000 EX PLANS & BLUEPRINTS
609000 EX PURCHASE DISCOUNT
610000 EX SHRINKAGE
611000 EX SUB-CONTRACTORS COSTS
697000 EX INVENTORY CLOSE
703000 EX COMMISSIONS
750000 EX SALARIES-MANAGERS
751000 EX SALARIES-ASST MGR
752000 EX SALARIES-SALESMEN
754000 EX SALARIES-OFFICE
757000 EX SALARIES-YARD & STORE
758000 EX CASUAL LABOR
759000 EX SHOP SUPPLIES
760000 EX ADVERTISING
761000 EX CASH OVER/SHORT
763000 EX VEHICLE EXPENSE
765000 EX BAD DEBT EXPENSE
766000 EX BANK CHARGES
772000 EX UNION DUES
775000 EX DEPRECIATION
779000 EX DUES & SUBSCRIPTIONS
780000 EX SMALL EQUIPMENT
781000 EX ENTERTAINMENT
782000 EX PROMOTION
789000 EX UTILITIES
790000 EX INSURANCE-GEN'L LIAB
791000 EX INSURANCE W C
792000 EX INSURANCE OFFICER LIFE
793000 EX HEALTH INSURANCE
794000 EX INSURANCE-VEHICLE
797000 EX INTEREST EXPENSE
801000 EX TRUCK PURCHASE
802000 EX LEGAL & ACCOUNTING
803000 EX LICENSE & PERMITS
805000 EX MEDICAL EXPENSE
807000 EX MISCELLANEOUS EXPENSE
811000 EX OFFICE SUPPLIES
820000 EX RENT-PAUL S. GRAY
821000 EX VEHICLE LEASE
822000 EX PENSION EXPENSE
823000 EX RENT-EQUIP & WAREHOUSE
824000 EX FORKLIFT LEASE
828000 EX REPAIR & MAINT.
845000 EX PAYROLL TAX EXPENSE
847000 EX PROPERTY TAX
855000 EX TELEPHONE
856000 EX CELLULAR PHONE
861000 EX NSF CHECKS
862000 EX COMPUTER LEASE MAINT.
863000 EX DONATIONS
881000 EX GAIN/LOSS ON SALE OF F/A
882000 EX SERVICE CHARGE (OLD YARD)
883000 EX LOSS ON INVESTMENTS
884000 EX INSURANCE REIBURSEMENT
885000 IC INTEREST INCOME
886000 IC MISC.INCOME
888000 IC BAD DEBT RECOVERY
889000 EX COLLECTION FEES
890000 EX FRANCHAISE TAX
891000 LI NET INCOME/NET LOSS
999999 LI INVALID ACCOUNTS

Example 2 - MU 2 (Pages 2-3)

15-8000 INVENTORY
60-0000 COST OF GOODS SOLD
12-4000 ACCOUNTS RECEIVABLE
12-4000 ADV. PAY (A/R)
10-3000 CASH (SALES)
10-3000 COD (CASH)
10-3000 DEL SALES (CASH)
50-1000 TAXABLE SALES
50-1000 NON-TAXABLE SALES
88-6000 FREIGHT
88-6000 MISC. SERVICES
51-0000 DISCOUNTS TAKEN
15-8000 NON-STOCK INVENTORY
60-0000 NON-STOCK COST OF GDS SLD
50-1000 NON-STOCK TAXABLE SALES
50-1000 NON-STOCK NON-TXBL SALES
10-3000 CASH (FR A/R COLLECTIONS)
88-5000 SERVICE CHARGES (BILLED)

15-8000 ACCOUNTS RECEIVABLE
50-1000 TAXABLE SALES
51-0000 DISCOUNTS TAKEN
10-3000 CASH (FR A/R COLLECTIONS)
76-5000 BAD DEBT EXPENSE
88-5000 SERVICE CHARGES BILLED
78-9000 UTILITIES EXPENSE

Example 3 by Account Number (6 Digit Example)

110100 AS CHASE-PETTY CASH ACCOUNT
110200 AS CASH OPERATING ACCOUNT
110300 AS WELLS FARGO SALES ACCOUNT
110310 AS CASH REGISTER
110320 AS CHASE CASH DEPOSIT ACCT
110400 AS CHASE PAYROLL ACCOUNT
110430 AS OTHER ASSETS
110510 AS ACCOUNTS RECEIVABLE
110520 AS ALLOW DOUBTFUL ACCOUNTS
110710 AS INVENTORY
110720 AS RESERVE FOR INV LIFO
110730 AS INVENTORY ADDITIONS
110740 AS INVENTORY SUBTRACTIONS
110800 AS TRADE DISCOUNTS
125000 AS EMPLOYEE RECEIVABLE
125001 AS LAONS REC. STOCKHOLDERS
125004 AS OTHER RECEIVABLES
126000 AS NOTES REC.(1)
140100 AS OTHER ASSETS - MARKETABLE SEC
140110 AS UNREALIZED GAIN/LOSS MRKT SEC
140230 AS LONG TERM INVESTMENTS
150000 AS PREPAID - INSURANCE COMMERCIAL
150001 AS PREPAID - TRUCKS & FORKLIFTS
150002 AS PREPAID - INTEREST
150005 AS PREPAID - LIC AND FEES
150006 AS PREPAID - PAYROLL RELATED EXP
150007 AS PREPAID - OTHER
169000 AS CAPITAL ASSETS IN PROGRESS
170001 AS FIXED ASSET - EQUIPMENT
170010 AS CAPITALIZED AQUIS. COSTS
170020 AS FIXED ASSET - TRUCKS
170030 AS FIXED ASSET - AUTO
170040 AS FIXED ASSET - FORKLIFTS
170050 AS FURNITURE & FIXTURES
170060 AS BUILDING & IMPROVEMENTS
170070 AS FIXED ASSET-IT EQUIPMENT
170080 AS FIXED ASSET-COMPUTER SOFTWARE
180001 AS ACCUM DEP MACHINERY & EQUIP
180010 AS ACCUM DEP AQUISITION COSTS
180020 AS ACCUM DEP TRUCKS
180030 AS ACCUM DEP AUTO
180040 AS ACCUM DEP FORKLIFTS
180050 AS ACCUM DEP FURN & FIXTURES
180060 AS ACCUM DEP BUILDING IMPROVEMNTS
180070 AS ACCUM DEP IT EQUIPMENT
180080 AS ACCUM DEPR COMPUTER SOFTWARE
190010 AS CASH SURRENDER VALUEO/L/I
190020 AS LOAN ORIGINATION COSTS
190021 AS ACCUM AMMORTIZATION
196000 AS SUSPENSE ACCOUNT
197000 AS PAYROLL SUSPENSE
210100 LI ACCOUNTS PAYABLE
210140 LI ACCRUED WAGES
210150 LI ACCRUED TAX LIABILITY
210300 LI ACCRUED PAYABLES
210330 LI GARNISHMENT LIAB
210333 LI 401K WITHHOLDING
210400 LI FICA W/H EMPLOYEE
210410 LI EMPLOYEE MEDICARE
210430 LI FICA W/H EMPLOYER
210440 LI EMPLOYER MEDICARE
210450 LI FEDERAL INCOME W/H
210460 LI FUTA
210470 LI SUTA
210480 LI STATE INCOME W/H
210490 LI CITY INCOME W/H
210500 LI COUNTY INCOME W/H
210510 LI SALES TAX PAYABLE
210530 LI PROPERTY TAX PAYABLE
210540 LI FRANCHISE TAX
210550 LI DISABILITY INSURANCE
210640 LI COMMISSIONS PAYABLE
210710 LI EMPLOYEE BENEFITS PAYABLE
210720 LI INVENTORY ADJ ACCRUAL
210800 LI DIVIDENDS PAYABLE
220100 LI NOTE PAYABLE-OTHER
220200 LI NOTES PAYABLE - FORD CREDIT
220220 LI BUSINESS PROP TAX PAYABLE
220300 LI CURRENT PORT. L/T LIABILITY
220400 LI LONG TERM LIABILITY
230100 LI COMMIT & CONTINGENCY
230200 LI DEFERRED INCOME
230300 LI PROFIT/INSTALLMENT SALES
230400 LI UNEARNED INTEREST
230500 LI SPECIAL ORDER DEPOSITS
240300 LI REVOLVING CREDIT WELLSFARGO
240500 LI CAPITAL LEASE-FORKLIFT
240600 LI CAPITAL LEASE- MOFFETS
240700 LI CAPITAL LEASE-TRUCKS
240750 LI CAPITAL LEASE - CHEVY
240800 LI CAPITAL LEASE-DELL
240900 LI CAPITAL LEASE-TRAILER
250000 LI LOAN PAYABLE MEMBERS
280010 AS PAID IN CAPITAL-JM
280020 AS PAID IN CAPITAL-TL
280030 AS PAID IN CAPITAL-IS
280040 AS PAID IN CAPITAL-AG
310110 AS COMMON STOCK - PAR VALUE
310120 AS COMMON STOCK - SURPLUS
310210 AS PREFERRED STOCK - PAR VALUE
310220 AS PREFERRED STOCK - SURPLUS
310300 AS TREASURY STOCK
329700 AS RETAINED EARNINGS
410100 IC SALES - TAXABLE
410200 IC SALES - NON TAXABLE
410300 IC INCOME -
410400 IC INCOME -
410500 IC INCOME - VENDOR REBATES
410600 IC INCOME -
410700 IC INCOME -
410750 IC INCOME -
410800 IC INCOME -
410900 IC INCOME -
411000 IC INCOME - MISC.
430100 IC INCOME - FREIGHT
430300 IC INCOME - RESTOCK/HANDLING FEE
440100 IC INCOME - INVESTMENTS
440200 IC INCOME - FINANCE CHARGES
440400 IC INCOME - PURCHASE DISCOUNTS
450100 IC INCOME - RECOVERY OF BAD DEBTS
450200 IC INCOME - GAIN IN SALE/ASSET
610100 EX COGS - TAXABLE
610110 EX COGS - INVENTORY
610200 EX COGS - NON TAXABLE
610300 EX COGS -
610400 EX COGS -
610500 EX COGS -
610600 EX COGS -
610700 EX COGS -
610750 EX COGS -
610800 EX COGS -
610900 EX COGS -
611000 EX COGS - MISC.
620100 EX SALARIES - OFFICERS
620160 EX COMMISSIONS
620170 EX DRAW
620180 EX SALARIES - SALES
620190 EX BONUS
620200 EX OFFICE - ADMIN
620210 EX CONTRACT LABOR - ADMIN
620300 EX OVERTIME
621000 EX CONSULTING FEES
621010 EX ACCOUNTING FEES
621020 EX LEGAL FEES
621500 EX FICA EXP
621600 EX UNEMPLOYMENT TAX
621700 EX WORKMANS COMP EXP
621800 EX EMPLOYEE HEALTH EXP
622100 EX FINES
622300 EX BAD DEBT LOSSES
622400 EX INVENTORY SHRINKAGE
622800 EX 401(K)_PLAN
629900 EX AFLAC CAFETERIA PLAN
630100 EX COGS - FREIGHT
630110 EX ORGANIZATION AMORTIZATION
630300 EX COGS - PACKAGING & HANDLING
632000 EX TESTING
634300 EX RETURNED CHECK FEE
634400 EX SALES DISCOUNTS
634500 EX CHRISTMAS BONUS EXP
639900 EX OTHER SELLING EXPENSES
640100 EX VEHICLE - FUEL EXP
640200 EX VEHICLE LEASE
640300 EX VEHICLE REPAIRS & MAINT
640301 EX VEHICLE-REGISTR,FEES,PERMITS
644200 EX LOSS ON SALE OF ASSETS
644300 EX MISCELLANEOUS LOSSES
650100 EX TRAVEL EXPENSE
650200 EX ENTERTAINMENT
650210 EX SALES MEETING
650220 EX SALES MEETING MEALS & ENT
650300 EX BUSINESS MEALS 50%
650310 EX BUSINESS MEALS 100%
650400 EX PURCHASE DISCOUNTS
655100 EX FEDERAL INCOME TAX
655200 EX STATE INCOME TAX
655300 EX CITY INCOME TAX
655400 EX COUNTY INCOME TAX
655500 EX MISC EXP - TELECHECK
655600 EX MISC EXP - CHECK STOCK
660000 EX CREDIT CARD FEES
660100 EX OFFICE EXPENSE ADMIN
660200 EX COMPUTER MAINTENANCE
660201 EX COMPUTER SOFTWARE SUPPORT
660300 EX TELEPHONE
660301 EX TELEPHONE - COMPUTER LINE
660302 EX TELEPHONE - OTHER(WIRELESS)
660400 EX POSTAGE
660500 EX PHOTOCOPY COSTS
660600 EX BANK CHARGES
661000 EX BUILDING RENT
661005 EX BUILDING REAL ESTATE TAX
661010 EX BUILDING - INSURANCE
661100 EX BUILDING MAINTENANCE
661101 EX BUILDING - GROUND MAINT
661200 EX UTILITIES
661500 EX OUTSIDE FEES AND ADS
661503 EX PAYROLL PROCESSING FEES
662000 EX EMPLOYEE DEVELOPMENT
662100 EX DUES AND SUBSCRIPTIONS
662500 EX EMPLOYEE ACTIVITY EXP
662700 EX RECRUITING EXP
663000 EX MOVING EXPENSE
663001 EX EMPLOYEE MOVING EXP
663900 EX MISC EXPENSE
665000 EX ADVERTISING - GENERAL
665001 EX ADVERTISING - LITERATURE
665500 EX ADVERTISING - SAMPLES
665900 EX ADVERTISING DIRECTORIES
666000 EX ADVERTISING SPECIAL EVENTS
670100 EX DEPRECIATION EXP
670200 EX DISPOSAL OF CAPITAL ASSET
670500 EX GOODWILL
670600 EX ORGANIZATIONAL COSTS
672100 EX TAXES - LIC AND FEES
672200 EX TAXES - PROPERTY
672300 EX TAXES - OTHER
680100 EX SAFETY FEES AND SUPPLIES
685100 EX INTEREST INCOME
685500 EX CASH OVER/SHORT
685501 EX SERVICE CHARGE INCOME
686100 EX INTEREST EXPENSE-BANKS
686101 EX INT EXP-OFFICERS
686200 EX INTEREST EXP-DELL
686300 EX INTERST EXP - FORKLIFTS
686400 EX INTEREST EXP - NAVISTAR
686500 EX INTEREST EXP - FORD
687000 EX INTEREST EXP-CHASE(CHEVY)
687500 EX INT EXP-LATE FEES
690000 EX EXTRAORDINARY FINANCING COSTS
690005 EX CHANGE IN ACCT PRINCIPLE
695000 EX STATE INCOME TAX
695001 EX FEDERAL INCOME TAX EXP
720100 EX SALAREIS EXEMPT WAREHOUSE
720200 EX SALARIES NON EXEMPT WAREHOUSE
720300 EX OT WAREHOUSE
722500 EX TEMP HELP WAREHOUSE
730100 EX WAREHOUSE SUPPLIES
740100 EX TRUCKS - FUEL EXP
740101 EX TRUCKS-OPERATING EXP
740200 EX VEHICLE LEASE-WAREHOUSE
740300 EX TRUCK-REPAIRS & MAINT
740301 EX TRUCKS-REGSTR,FEES,PERMITS
741100 EX FORKLIFT-PROPANE
741200 EX FORKLIFT - LEASE
741300 EX FORKLIFT-REPAIRS & MAINT
760100 EX OFFICE SUPPLIES WHSE
760200 EX COMPUTER SUPPLIES - WHSE
761100 EX BUILD MAINT-WAREHOUSE
770200 EX DISPOSAL OF CAP ASSET - WHSE
771000 EX INSURANCE EXP-WAREHOUSE
772100 EX TAXES-LIC & FEES WAREHOUSE
872000 EX EQUITY EARNINGS IN UNCON INT
999990 EX INVALID JOURNAL ENTRIES
1900101 AS SECURITY DEPOSITS
520120 EX SALARIES - SALES
522200 EX MARKETING RESEARCH
544100 EX CASH OVER/SHORT
280050 AS DISTRIBUTIONS

Example 3 - MU 2 (Pages 2-3)

11-0710 INVENTORY
61-0100 COST OF GOODS SOLD
11-0510 ACCOUNTS RECEIVABLE
11-0510 ADV. PAY (A/R)
11-0300 CASH (SALES)
11-0300 COD (CASH)
11-0300 DEL SALES (CASH)
41-0100 TAXABLE SALES
41-0200 NON-TAXABLE SALES
43-0100 FREIGHT
41-1000 MISC. SERVICES
44-0400 DISCOUNTS TAKEN
11-0710 NON-STOCK INVENTORY
61-0100 NON-STOCK COST OF GDS SLD
41-0100 NON-STOCK TAXABLE SALES
41-0200 NON-STOCK NON-TXBL SALES
11-0300 CASH (FR A/R COLLECTIONS)
44-0200 SERVICE CHARGES (BILLED)

11-0510 ACCOUNTS RECEIVABLE
41-0100 TAXABLE SALES
44-0200 DISCOUNTS TAKEN
11-0300 CASH (FR A/R COLLECTIONS)
62-2300 BAD DEBT EXPENSE
44-0200 SERVICE CHARGES BILLED
21-0510 SALES TAX PAYABLE
41-0200 MISC ACCTS REC ADJ
63-4300 RETURNED CHECK FEE
62-2300 DEBTS FORGIVEN

Example 4 - Mixed 3-5 Digit Codes

100 BANK ACCT - WACHOVIA MMKT A
101 ARTHUR STATE BANK - CD ACCT A
102 CASH ON HAND A
108 PAYROLL SERVICES E
127 EMPLOYEE ADVANCE/LOAN E
202 202 MACHINE & EQUIPMENT A
203 OFFICE FIXTURES A
301 ACCOUNTS PAYABLE L
302 INSURANCE PREMIUMS PAYABLE L
308 SALES TAX PAYABLE L
325 EMPLOYEE CONTRIBUTION IRA E
450 450 PROFIT DISTRIBUTION E
503 DISCOUNTS - PURCHASES I
508 COLLECTION OF PRIOR BAD DEBT I
509 SALES TAX DISCOUNT TAKEN I
604 RENT E
617 COMPUTER SET UP E
625 MISCELLANEOUS EXPENSE E
627 CHILD SUPPORT COLLECTED/PAID L
628 COMPANY MATCH IRA E
634 COMPUTER MAINTENANCE E
650 SUSPENSE E
1115 ACCOUNTS RECEIVABLE A
1119 INVENTORY - SPARTANBURG A
1201 1201 VEHICLES A
1205 BUILDINGS SPARTANBURG A
1208 LAND FOR INVESTMENT A
1501 SALES - SPARTANBURG I
1502 SPARTANBURG RETURNS E
1503 DISCOUNTS EARNED - SPARTANBURG I
1504 INTEREST EARNED - SPARTANBURG I
1507 STATE TAX REFUND - SPARTANBURG I
1510 MISC.INCOME - SPARTANBURG I
1601 PURCHASES - SPARTANBURG E
1605 VEHICLE EXPENSE - SPANTANBURG E
1606 TELEPHONE - SPARTANBURG E
1607 UTILITIES - SPARTANBURG E
1608 ADVERTISING - SPARTANBURG E
1609 DUES & SUBSCRIPTIONS - SPART E
1610 OFFICE SUPPLIES - SPARTANBURG E
1611 INSURANCE - SPARTANBURG E
1612 GROUP INSURANCE - SPARTANBURG E
1613 REPAIR/MAINT BLDG-SPARTANBURG E
1614 REPAIR/MAINT EQUIP-SPARTANBURG E
1616 TAXES & LICENSES - SPARTANBURG E
1617 COMPUTER SETUP - SPARTANBURG E
1618 LEGAR & ACCTG. - SPARTANBURG E
1619 GAS - SPARTANBURG E
1620 RENT - SPARTANBURG E
1621 CONTRIBUTIONS - SPARTANBURG E
1622 UNCOLLECTIBLE ACCOUNTS E
1623 DEPRECIATION - SPARTANBURG E
1625 MISC. EXPENSE - SPARTANBURG E
1627 CHILD SUPPORT - SPARTANBURG E
1628 SIMPLE IRA - SPARTANBURG E
1629 TEMPORARY LABOR - SPARTANBURG E
1630 COLLECTION EXP. - SPARTANBURG E
1633 MEALS & ENTERTAIN-SPARTANBURG E
1634 COMPUTER MAINT - SPARTANBURG E
1635 TRAVEL EXPENSE E
1636 SPTB FORKLIFT EXPENSE E
1699 COGS - SPARTANBURG E
2118 INVENTORY - GREER A
2501 SALES - GREER I
2502 GREER RETURNS E
2503 DISCOUNTS EARNED - GREER I
2504 INTEREST EARNED - GREER I
2507 STATE TAX REFUND - GREER I
2510 MISC. INCOME - GREER I
2601 PURCHASES - GREER E
2605 VEHICLE EXPENSE - GREER E
2606 TELEPHONE - GREER E
2607 UTILITIES - GREER E
2608 ADVERTISING - GREER E
2609 DUES & SUBSCRIPTIONS - GREER E
2610 OFFICE SUPPLIES - GREER E
2611 INSURANCE - GREER E
2612 GROUP INSURANCE - GREER E
2613 REPAIR/MAINT BLDG - GREER E
2614 REPAIR/MAINT EQUIP - GREER E
2616 TAXES & LICENSES - GREER E
2617 COMPUTER SETUP - GREER E
2618 LEGAR & ACCTG. - GREER E
2619 GAS- GREER E
2620 RENT - GREER E
2621 CONTRIBUTIONS - GREER E
2623 DEPRECIATION - GREER E
2625 MISC. EXPENSE - GREER E
2627 CHILD SUPPORT - GREER E
2628 SIMPLE IRA - GREER E
2629 TEMPORARY LABOR - GREER E
2630 COLLECTION EXP. - GREER E
2633 MEALS & ENTERTAIN-GREER E
2634 COMPUTER MAINT - GREER E
2635 TRAVEL EXPENSE GREER E
2636 GREER FORKLIFT EXPENSE E
2699 COGS - GREER E
3099 NON-TAXABLE SALES I
15011 N.C. SALES - SPARTANBURG I
25011 N.C. SALES - GREER I

Example 4 - MU 2 (Pages 2-3)

107 INVENTORY
1699 COST OF GOODS SOLD
1115 ACCOUNTS RECEIVABLE
1115 ADV. PAY (A/R)
102 CASH (SALES)
102 COD (CASH)
102 DEL SALES (CASH)
501 TAXABLE SALES
501 NON-TAXABLE SALES
501 FREIGHT
501 MISC. SERVICES
503 DISCOUNTS TAKEN
501 NON-STOCK INVENTORY
1699 NON-STOCK COST OF GDS SLD
501 NON-STOCK TAXABLE SALES
501 NON-STOCK NON-TXBL SALES
102 CASH (FR A/R COLLECTIONS)
504 SERVICE CHARGES (BILLED)

504 ADJUST SERVICE CHARGES
1115 ADJUST ACC. RECEIVABLE
308 ADJUST SALES TAX
503 DISCOUNTS TAKEN
508 BAD DEBT RECOVERY
3099 N.C. TAXABLE SALES ADJ.
622 BAD DEBT WRITE OFF

Example 5 - 8 Digit Example

10100000 CASH A
10200000 PETTY CASH A
10300000 MONEY MARKET 1017001839 A
10400000 CREDIT CARD ACCOUNT A
12000000 ACCOUNTS RECEIVABLE A
12010000 ALLOWANCE FOR BAD DEBTS A
12100000 INVENTORY A
14100000 DEPRECIABLE ASSETS A
14100010 MACHINERY & EQUIPMENT A
14100020 VEHICLES & ROLLING STOCK A
14100030 FURNITURE & FIXTURES A
14200000 ACCUMULATED DEPRECIATION A
16000000 HWI COMMON STOCK A
16000010 HWI PREFERENCE STOCK A
16010000 MINOT BUILDERS STOCK A
16050010 CAPITAL CREDIT ASSET MBS A
16100000 TOWN & COUNTRY CLUB A
16150000 CARPET PLUS MEMBERSHIP A
18000000 FEDERAL INCOME TAX EST PAYMENT A
18100000 MONTANA INCOME TAS EST PAYMENT A
20100000 ACCOUNTS PAYABLE L
20500000 DEPOSIT LIABILITY L
21000000 NOTES PAYABLE L
22100000 SALARIES PAYABLE L
22100001 CONTRACTOR SALES L
22100002 HARDWARE SALES L
22400000 SRA PLAN PAYABLE L
23100000 FEDERAL INCOME TAX W/H L
23200000 MONTANA INCOME TAX W/H L
23300000 FICA PAYABLE L
23300001 EMPLOYEE MEDICATE L
23400000 FEDERAL UNEMP. TAX PAYABLE L
23500000 MONTANA UNEMP. TAX PAYABLE L
23600000 OFLT PAYABLE L
23700000 WORKERS COMPENSATION PAYABLE L
24000000 CHILD SUPPORT WITHHELD L
24100000 LIFE INSURANCE WITHHELD L
24300000 GARNISHMENTS PAYABLE L
24400000 STUDENT LOAN PAYABLE L
24500000 ACCT. REC FROM PAYROLL L
26300000 NOTES PAYABLE - STOCKMEN'S L
30100000 CAPITAL STOCK A
30200000 PAID IN CAPITAL A
30300000 TREASURY STOCK A
35000000 RETAINED EARNINGS A
36000000 CURRENT EARNINGS A
40100000 SALES I
40200000 SALES DISCOUNTS I
40300000 ALLOWANCES & WRITE OFFS E
40400000 SALES TAX ACCOUNT E
40550000 FEES E
40600000 CASH OVER/SHORT E
41000000 SERVICE CHARGE INCOME I
41100000 INTEREST INCOME I
41120000 DIVIDEND INCOME I
41400000 GAIN OR LOSS ON SALE OF EQUIP I
50100000 COST OF GOODS SOLD E
50110000 ENDING INVENTORY A
50200000 PURCHASES E
50210000 PURCHASES DISCOUNT I
50300000 FREIGHT E
51200000 ADVERTISING E
51400000 BAD DEBTS E
51600000 BANK CHARGES E
51650000 CREDIT CARD FEES E
51660000 COMPUTER SUPPORT E
51700000 BOND EXPENSE E
52000000 DEPRECIATION EXPENSE E
52100000 DONATIONS E
52200000 DUES & SUBSCRIPTIONS E
52300000 ESCROW FEE E
52400000 GAS & OIL E
53000000 INSURANCE - GENERAL E
53100000 INSURANCE - HEALTH E
53200000 INSURANCE - LIFE E
53500000 INTEREST E
54100000 FICA EXPENSE E
54100001 EMPLOYER MEDICARE E
54200000 FEDERAL UNEMPL TAX EXPENSE E
54300000 MONTANA UNEMPL TAX EXPENSE E
54400000 OFLT EXPENSE E
54500000 WORKERS COMP EXPENSE E
54600000 MONTANA INCOME TAX EXPENSE E
54700000 FEDERAL INCOME TAX EXPENSE E
55100000 LEGAL & ACCOUNTING E
55200000 OFFICE SUPPLIES E
55300000 POSTAGE E
55500000 RENT ON BUILDING E
55600000 REPAIRS E
55700000 RETURNED CHECKS E
56100000 SALARIES E
56100001 CONTRACTOR SALES E
56100002 HARDWARE SALES E
56300000 SALARIES INDIRECT E
56400000 TELEPHONE E
56500000 SRA PLAN E
56600000 SUPPLIES E
56800000 TAXES, LICENSES & PERMITS E
56810000 TAXES - PROPERTY E
56820000 TAXES - PERSONAL PROPERTY E
56830000 PAYROLL TAXES E
57200000 TRAVEL E
57300000 MEALS 100% E
57350000 MEALS 50% E
57600000 UTILITIES E
141000020 MACHINERY & EQUIPMENT A
99999999999 CURRENT EARNINGS I

Example 5 - MU 2 (pages 2-3)

1384-0000 INVENTORY
5100-0000 COST OF GOODS SOLD
1110-0000 ACCOUNTS RECEIVABLE
1110-0000 ADV. PAY (A/R)
1051-0000 CASH (SALES)
1051-0000 COD (CASH)
1051-0000 DEL SALES (CASH)
2400-0000 TAXABLE SALES
2400-0000 NON-TAXABLE SALES
5140-0000 FREIGHT
3100-0000 MISC. SERVICES
4200-0000 DISCOUNTS TAKEN
2410-0000 NON-STOCK INVENTORY
5105-0000 NON-STOCK COST OF GDS SLD
2412-0000 NON-STOCK TAXABLE SALES
2414-0000 NON-STOCK NON-TXBL SALES
1110-0005 CASH (FR A/R COLLECTIONS)
8030-0010 SERVICE CHARGES (BILLED)

8250-0010 BAD DEBTS
1110-0000 A/R TRANSFER PAYMENT
2400-0000 SALES TAX WRITEOFF
8030-0010 FINANCE CHARGE
6782-0005 BANK CARD FEES
2401-0000 3% COUNTY TAX