PO CONSIGNED INVENTORY ACCOUNT

PO CONSIGNED OFFSET ACCOUNT

SERVICE LABOR
SERVICE OVERHEAD
SERVICE EXPENSE
EXPENSE DUE
SERVICE RETURNS
DEFERRED REVENUE
ACCRUED REVENUE
EXCHANGE ROUNDING ACCOUNT
RECEIVABLES
ACCOUNT RECEIVABLES------DR
ACCOUNT RECEIVABLES------CR
INVENTORY CONTROL-------DR
INVENTORY CONTROL-------CR
FIXED ASSETS------DR
FIXED ASSETS------CR
INVENTORY ACCOUNT
WORK IN PROCESS
PAYABLES
ACCOUNT PAYABLE------DR
ACCOUNT PAYABLE------CR
PO RECEIPTS ACCOUNT
AP TAX RETAINED
SALES TERMS
SALES
SALES RETURNS
SALES CASH
SALES TAX
TERMS LATE INTEREST
PURCHASES
AP TAX ACCOUNTS
OVERHEAD APPL ACCOUNT
AP DISCOUNTS
EXPENSE ITEM RECEIPTS
SALES FREIGHT ACCRUED
SALES FRIEGHT APPLIED
SALES DISCOUNT
SALES FINANCE
UN REALIZED EXCHANGE GAIN ACCOUNT
UN REALIZED EXCHANGE LOSS ACCOUNT
REALIZED EXCHANGE LOSS ACCOUNT
REALIZED EXCHANGE GAIN ACCOUNT
INV DISCREP ACCT
SCRAP
SALES ABSORBED TAX
COGS MATERIAL ACCOUNT
COGS LABOR ACCOUNT
COGS BURDEN ACCOUNT
COGS OVERHEAD ACCOUNT
COGS SUBCONTRACT ACCOUNT

0
1
11110001
11110001
11110001
11110001
11110001
11110001
11110001
11110006
23110000
23150001
23150001
23150002
23150002
23150003
23150003
25110010
25220002
43110000
43330000
43330000
45110001
47220020
49110008
71110001
71110014
71110015
71110017
73110002
75110001
75110010
75110011
75110013
75110013
83110002
83110003
83220007
85330001
85440001
85440002
85440003
85440004
87310004
87310005
87330001
89110001
89110002
89110003
89110004
89110005

COST OF PRODUCTION
LABOR
BURDEN
MATERIAL USAGE VARIANCE
MATERIAL RATE VARIANCE
LABOR USAGE VARIANCE
LABOUR RATE VARIANCE
BURDEN USAGE VARIANCE
SUBCONTRACT RATE VARIANCE
SUBCONTRACT USAGE VARIANCE
PO PRICE VARIANCE
AP USAGE VARIANCE
AP RATE VARIANCE
MIX VARIANCE
TRANSFER VARIANCE
METHOD VARIANCE ACCT
EXPENSED ITEM USAGE VARIANCE
EXPENSED ITEM RATE VARIANCE
BURDEN RATE VARIANCE
FLOOR STOCK ACCOUNT
COST REVALUE ACCT
SO-CONSIGNED IN-TRANSIT ACCOUNT
SO-CONSIGNED INVENTORY ACCOUNT
SO-CONSIGNED OFFSET ACCOUNT

89110007
89110008
89110009
89110010
89110011
89110012
89110013
89110014
89110015
89110016
89110017
89110018
89110019
89110020
89110021
89110022
89110023
89110024
89110025
89110027
89220012
CONS111
CONS112
CONS113

UN REALIZED EXCHANGE GAIN ACCOUNT

UN REALIZED EXCHANGE LOSS ACCOUNT
REALIZED EXCHANGE LOSS ACCOUNT
REALIZED EXCHANGE GAIN ACCOUNT
EXCHANGE ROUNDING ACCOUNT
ACCOUNT PAYABLE------DR
ACCOUNT PAYABLE------CR
ACCOUNT RECEIVABLES------DR
ACCOUNT RECEIVABLES------CR
FIXED ASSETS------DR
FIXED ASSETS------CR
INVENTORY CONTROL-------DR
INVENTORY CONTROL-------CR
RECEIVABLES
SALES
SALES DISCOUNT
SALES TAX
SALES ABSORBED TAX
SALES TERMS
SALES CASH
SALES RETURNS
SALES FINANCE
COGS MATERIAL ACCOUNT
COGS LABOR ACCOUNT
COGS BURDEN ACCOUNT
COGS OVERHEAD ACCOUNT
COGS SUBCONTRACT ACCOUNT
SALES FREIGHT ACCRUED
SALES FRIEGHT APPLIED
TERMS LATE INTEREST
PAYABLES
AP DISCOUNTS
AP TAX ACCOUNTS
AP TAX RETAINED
EXPENSE ITEM RECEIPTS
EXPENSED ITEM USAGE VARIANCE
EXPENSED ITEM RATE VARIANCE
COST OF PRODUCTION
LABOR
BURDEN
INVENTORY ACCOUNT
PO RECEIPTS ACCOUNT
PURCHASES
OVERHEAD APPL ACCOUNT
SCRAP
WORK IN PROCESS
INV DISCREP ACCT
COST REVALUE ACCT
FLOOR STOCK ACCOUNT
PO PRICE VARIANCE
AP USAGE VARIANCE

85440001
85440002
85440003
85440004
11110006
43330000
43330000
23150001
23150001
23150003
23150003
23150002
23150002
23110000
71110001
83220007
71110017
87330001
49110008
71110015
71110014
85330001
89110001
89110002
89110003
89110004
89110005
83110002
83110003
73110002
43110000
75110013
75110010
47220020
75110013
89110023
89110024
89110007
89110008
89110009
25110010
45110001
75110001
75110011
87310005
25220002
87310004
89220012
89110027
89110017
89110018

AP RATE VARIANCE
METHOD VARIANCE ACCT
TRANSFER VARIANCE
MATERIAL USAGE VARIANCE
MATERIAL RATE VARIANCE
LABOR USAGE VARIANCE
LABOUR RATE VARIANCE
BURDEN USAGE VARIANCE
BURDEN RATE VARIANCE
SUBCONTRACT USAGE VARIANCE
SUBCONTRACT RATE VARIANCE
MIX VARIANCE
SERVICE LABOR
SERVICE OVERHEAD
SERVICE EXPENSE
EXPENSE DUE
SERVICE RETURNS
DEFERRED REVENUE
ACCRUED REVENUE
SO-CONSIGNED IN-TRANSIT ACCOUNT
SO-CONSIGNED INVENTORY ACCOUNT
SO-CONSIGNED OFFSET ACCOUNT
PO CONSIGNED INVENTORY ACCOUNT
PO CONSIGNED OFFSET ACCOUNT

89110019
89110022
89110021
89110010
89110011
89110012
89110013
89110014
89110025
89110016
89110015
89110020
11110001
11110001
11110001
11110001
11110001
11110001
11110001
CONS111
CONS112
CONS113
0
1