Cost of Goods S old Code 2 51 52 1001 1234 5000 5100 5200 5500 5600 5700 5800 5900 firstsales

abcd bscd secondaccount M y Account Cost of Sales Production Expenses Purchases Exchange Gains/Losses Direct Labour Costs Freight Charges Inventory Adjustment Purchase Returns Purchase Discounts Account Name Amount 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Total Cost of Goods S old

Current Assets Code 1010 1020 1030 1040 1050 1060 1070 1080 1090 1100 1150 1200 1250 Petty Cash Cash on Hand Cheque Accounts Savings Accounts Payroll Accounts Special Accounts M oney M arket Investments Short-Term Investments Interest Receivable Accounts Receivable Allowance for Doubtful Accounts Notes Receivable Income Tax Receivable Account Name Amount 0.0 145000.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

1300 1350 1400 1420 1440 1460 1900

Prepaid Expenses Advances Supplies Inventory Raw M aterial Inventory Work in Progress Inventory Finished Goods Inventory Future Income Tax Receivable

0.0 0.0 5000.0 0.0 0.0 0.0 0.0 150000.0

Total Current Assets

Equity Code 3100 3200 3300 3400 3500 Total Equity Capital Stock Capital Surplus / Dividends Dividend Taxes Payable Dividend Taxes Refundable Retained Earnings Account Name Amount -150000.0 0.0 0.0 0.0 0.0 -150000.0

Fixed Assets Code 1500 1550 1600 1620 1650 1670 1700 1710 1720 1730 1740 1750 1760 Land Bonds Buildings Accumulated Depreciation of Buildings Equipment Accumulated Depreciation of Equipment Furniture Accumulated Depreciation of Furniture Office Equipment Accumulated Depreciation of Office Equipment Software Accumulated Depreciation of Software Vehicles Account Name Amount 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

1770 1780 1790 1800 1850

Accumulated Depreciation Vehicles Other Depreciable Property Accumulated Depreciation of Other Depreciable Prop Patents Goodwill

0.0 0.0 0.0 0.0 0.0 0.0

Total Fixed Assets

Income Tax Code 9100 Total Income Tax Income Tax Provision Account Name Amount 0.0 0.0

Liabilities Code 2010 2020 2050 2100 2150 2200 2230 2250 2300 2310 2320 2330 2340 2350 2360 2400 2410 2420 2450 Bank Indedebtedness Retainers or Advances on Work Interest Payable Accounts Payable Goods Received Suspense Short-Term Loan Payable Current Portion of Long-Term Debt Payable Income Tax Payable GST Payable GST Recoverable PST Payable PST Recoverable Payroll Tax Payable Withholding Income Tax Payable Other Taxes Payable Employee Salaries Payable M anagement Salaries Payable Director / Partner Fees Payable Health Benefits Payable Account Name Amount 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

2460 2470 2480 2500 2550 2560 2600 2700 2720 2740 2760 2800 2900

Pension Benefits Payable Canada Pension Plan Payable Statutory and Deposits Reserve and Surplus Long-Term Bank Loan Notes Payable Building Payable Furnishing Payable Office Equipment Payable Vehicle Payable Other Property Payable Shareholder Loans Suspense

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Total Liabilities

Marketing Expenses Code 6100 6150 6200 6250 6300 6400 6500 6550 6590 6600 6700 6800 6900 Advertising Promotion Comm M eeting Expenses Travelling Expenses Delivery Expenses Sales Salaries Sales Salaries Deductions Benefits Other Selling Expenses Permits and License Fees Research Professional Services Account Name Amount 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Total Marketing Expenses

Operating Expenses

Code 7020 7030 7040 7050 7060 7070 7080 7090 7100 7150 7200 7210 7220 7230 7240 7260 7280 7300 7350 7390 7400 7450 7500 7550 7600 7610 7620 7630 7640 7650 7660 7700 7750 Support Salaries Support Salary Deductions M anagement Salaries

Account Name

Amount 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

M anagement Salary deductions Director / Partner Fees Director / Partner Deductions Payroll Tax Benefits Training Expenses Dues Accounting Fees Audit Fees Banking Fees Credit Card Fees Consulting Fees Legal Fees Professional Fees Business Tax Property Tax Corporation Capital Tax Office Rent Equipment Rental Office Supplies Office Repair Automotive Expenses Comm Expenses Insurance Expenses Postage Expenses M iscellaneous Expenses Travel Expenses Utilities Ammortization Expenses Depreciation Expenses

7800 7900

Interest Expense Bad Debt Expense

0.0 0.0 0.0

Total Operating Expenses

Other Revenue and Expenses Code 8100 8200 8300 8400 8500 8600 8900 Gain on Sale of Assets Interest Income Recovery on Bad Debt Other Revenue Loss on Sale of Assets Charitable Contributions Other Expenses Account Name Amount 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Total Other Revenue and Expenses

Revenue Code 4100 4200 4500 4600 4700 4800 4900 12233 Total Revenue Product / Service Sales Sales Exchange Gains/Losses Consulting Services Rentals Finance Charge Income Sales Returns Sales Discounts sales test Account Name Amount 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

S ales Code 1 Total S ales Default Sales/Discount Account Name Amount 0.0 0.0