AL-QAIRAWAN

Chart of Accounts
As of 28 Feb 2005

Account ID 10000 10100 10200 10300 10400 11000 11100 11400 11500 12000 12050 12100 14000 14100 14200 14700 15000 15100 15200 15300 15400 15500 15600 16900 17000 17100 17200 17300 17400

Account Description Active? Petty Cash Yes Cash on Hand Yes Regular Checking AccountYes Payroll Checking Account Yes Savings Account Yes Accounts Receivable Yes Accounts Receivable Service Yes Other Receivables Yes Allowance for Doubtful Account Yes Product Inventory Yes Cleaning Supplies Inventory Yes Office Supplies Inventory Yes Prepaid Expenses Yes Employee Advances Yes Notes Receivable-Current Yes Other Current Assets Yes Furniture and Fixtures Yes Equipment Yes Automobiles Yes Other Depreciable PropertyYes Leasehold Improvements Yes Building Yes Building Improvements Yes Land Yes Accum. Depreciation - Furnitur Yes Accum. Depreciation - Equipmen Yes Accum. Depreciation - Automobi Yes Accum. Depreciation - Other Yes Accum. Depreciation - Leasehol Yes

Account Type Cash Cash Cash Cash Cash Accounts Receivable Accounts Receivable Accounts Receivable Accounts Receivable Inventory Inventory Inventory Other Current Assets Other Current Assets Other Current Assets Other Current Assets Fixed Assets Fixed Assets Fixed Assets Fixed Assets Fixed Assets Fixed Assets Fixed Assets Fixed Assets Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation
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11/5/2013 at 10:14 PM

AL-QAIRAWAN

Chart of Accounts
As of 28 Feb 2005

17500 17600 19000 19100 19150 19200 19900 20000 23000 23100 23200 23300 23400 23500 23600 23700 23800 23900 24000 24100 24200 24400 24500 24800 24900 27000 27400 39003 39004 39005

Accum. Depreciation - Building Yes Accum. Depreciation - Bldg Yes Imp Deposits Yes Organization Costs Yes Accum. Amortiz. - Org. Costs Yes Note Receivable-Noncurrent Yes Other Noncurrent Assets Yes Accounts Payable Yes Accrued Expenses Yes Sales Tax Payable Yes Wages Payable Yes Deductions Payable Yes Federal Payroll Taxes Payable Yes FUTA Tax Payable Yes State Payroll Taxes Payable Yes SUTA Payable Yes Local Payroll Taxes Payable Yes Income Taxes Payable Yes Other Taxes Payable Yes Employee Benefits PayableYes Current Portion Long-TermYes Debt Customer Deposits Yes Contracts Payable Yes Other Current Liabilities Yes Suspense-Clearing AccountYes Notes Payable-Noncurrent Yes Other Long-Term Liabilities Yes Common Stock Yes Paid-in Capital Yes Retained Earnings Yes

Accumulated Depreciation Accumulated Depreciation Other Assets Other Assets Other Assets Other Assets Other Assets Accounts Payable Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Long Term Liabilities Long Term Liabilities Equity-doesn't close Equity-doesn't close Equity-Retained Earnings
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11/5/2013 at 10:14 PM

AL-QAIRAWAN

Chart of Accounts
As of 28 Feb 2005

39007 40000 40200 40400 40600 40800 45400 45500 48000 49000 50000 50500 57000 57500 58000 58500 59000 59500 60000 60100 60500 61000 61500 62000 62500 63000 63500 64000 64500 65000

Dividends Paid Yes Sales-Merchandise Yes Sales-Services Yes Sales-Clearance Yes Interest Income Yes Other Income Yes Finance Charge Income Yes Shipping Charges Reimbursed Yes Sales Returns and Allowances Yes Sales Discounts Yes Cost of Goods Sold Yes Cost of Sales-Service Yes Cost of Sales-Salaries and Wag Yes Cost of Sales-Freight Yes Cost of Sales-Other Yes Inventory Adjustments Yes Purchase Returns and Allowance Yes Purchase Discounts Yes Default Purchase Expense Yes Advertising Expense Yes Amortization Expense Yes Auto Expenses Yes Bad Debt Expense Yes Bank Charges Yes Cash Over and Short Yes Charitable Contributions Exp Yes Commissions and Fees ExpYes Depreciation Expense Yes Dues and Subscriptions Exp Yes Employee Benefit Programs Yes Exp

Equity-gets closed Income Income Income Income Income Income Income Income Income Cost of Sales Cost of Sales Cost of Sales Cost of Sales Cost of Sales Cost of Sales Cost of Sales Cost of Sales Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses
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11/5/2013 at 10:14 PM

AL-QAIRAWAN

Chart of Accounts
As of 28 Feb 2005

65500 66000 66500 67000 67500 68000 68500 69000 69500 70000 70500 71000 72000 72500 73000 73500 74000 74500 75500 76000 76500 77000 77500 78000 89000 89500 90000

Freight Expense Yes Gifts Expense Yes Income Tax Expense Yes Insurance Expense Yes Interest Expense Yes Laundry and Cleaning Exp Yes Legal and Professional Expense Yes Licenses Expense Yes Loss on NSF Checks Yes Maintenance Expense Yes Meals and Entertainment Exp Yes Office Expense Yes Payroll Tax Expense Yes Penalties and Fines Exp Yes Other Taxes Yes Postage Expense Yes Rent or Lease Expense Yes Repairs Expense Yes Supplies Expense Yes Telephone Expense Yes Travel Expense Yes Salaries Expense Yes Wages Expense Yes Utilities Expense Yes Other Expense Yes Purchase Disc-Expense Items Yes Gain/Loss on Sale of Assets Yes

Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses

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