NO

1-0001
1-0002
1-0003
1-0004
1-0005
1-0006
1-0007
1-0008
1-0009
1-0010
1-0011
1-0012
1-0013
1-0014
1-0015
1-0016
1-0017
1-0018
1-0019
1-0020
1-0021
1-0022
1-0023
1-0024
1-0025
1-0025
1-0026
1-0027
1-0028
1-0029

NAME
CASH IN BANK
CASH ON HAND
PETTY CASH
PREPAID RENT
PREPAID INSURANCE
ACCOUNT RECEIVABLE
OFFICE SUPPLIES
ACCUMULATION DEPRECIATION OF VEHICLE
VEHICLE
EQUIPMENT
ACCUMULATION DEPRECIATION OF EQUIPMENT
VAT IN
ALLOWANCE FOR DOUBTFUL DEBT
MERCHANDISE INVENTORY
PREPAID TAX
EQUIPMENT AT COST
TEMPORARY INVESTMENT
PREPAID PPN
FURNITURE&FIXTURE
INTEREST RECEIVABLE
LONG TERM INVESTMENT
INVESTMENT IN BOND
INVESTMENT IN COMMON STOCK
PREPAID EXPENSE
NOTES RECEIVABLE
LAND
BUILDING
GOODWILL
FRANCHISE
LEASING

2-0001
2-0002
2-0003
2-0004
2-0005
2-0006
2-0007
2-0008
2-0009
2-0010
2-0011

ACCOUNT PAYABLE
LOAN FROM BANK
BOND PAYABLE
INTEREST PAYABLE
MORTGAGE PAYABLE
NOTES PAYABLE
SALARIES PAYABLE
TAX PAYABLE
ACCRUED EXPENSE
UNEARNED RENT
VAT OUT

3-0001
3-0002
3-0003

PAID UP CAPITAL
PRIVE
DRAWING

3-0004
3-0005
3-0006
3-0007
3-0008

DEVIDEND
INCOME SUMMARY
COMMON STOCK
PREFERRED STOCK
RETAINED EARNING

4-0001
4-0002
4-0003
4-0004
4-0005
4-0006
4-0007
4-0008
4-0009
4-0010
4-0011
4-0012
4-0013
4-0014
4-0015
4-0016

SALES
SALES RETURN
SALES DISCOUNT
COMMOSION INCOME
COSSIGNMET INCOME
FARE INCOME
FEES EARNED
INCOME FROM JOINT VENTURE
INTEREST INCOME
OTHER INCOME
RECOVERY INCOME
RENT INCOME
PURCHASE
PURCHASE RETURN
PURCHASE DISCOUNT
COST OF GOOD SOLD

5-0001
5-0002
5-0003
5-0004
5-0005
5-0006
5-0007
5-0008
5-0009
5-0010
5-0011
5-0012
5-0013
5-0014
5-0015
5-0016
5-0017
5-0018
5-0019
5-0020
5-0021
5-0022
5-0023
5-0024

ADVERTISING EXPENSE
TELEPHONE & ELECTRICITY EXPENSE
STORE SUPPLIES EXPENSE
BAD DEBT EXPENSE
DEPRECIATION EXPENSE
INSURANCE EXPENSE
RENT EXPENSE
WAGES & SALARIES EXPENSE
OTHER OPERATING EXPENSE
OFFICE SALARIES EXPENSE
STORE SALARIES EXPENSE
SALESMAN SALARIES EXPENSE
SUPPLIES EXPENSE
OFFICE SUPLIES EXPENSE
ADMINISTRATIVE EXPENSE
INTEREST EXPENSE
MISCELLANIOUS EXPENSE
MOTOR VEHICLE EXPENSE
UTILITIES EXPENSE
BANK SERVICE CHARGE
INCOME TAX EXPENSE
DEPRECIATION EXPENSE OF BUILDING
DEPRECIATION EXPENSE OF EQUIPMENT
DEPRECIATION EXPENSE OF FURNITURE AND FIXTURE

5-0025
5-0026
5-0027
5-0028
5-0029
5-0030

DEPRECIATION
DEPRECIATION
DEPRECIATION
DEPRECIATION
FREIGHT IN
FREIGHT OUT

EXPENSE
EXPENSE
EXPENSE
EXPENSE

OF
OF
OF
OF

MACHINE
MOTOR VEHICLE
OFFICE EQUIPMENT
STORE EQUIPMENT

TYPE
CURRENT ASSET
CURRENT ASSET
CURRENT ASSET
CURRENT ASSET
CURRENT ASSET
CURRENT ASSET
CURRENT ASSET
FIXED ASSET
FIXED ASSET
FIXED ASSET
FIXED ASSET
FIXED ASSET
CURRENT ASSET
CURRENT ASSET
CURRENT ASSET
FIXED ASSET
CURRENT ASSET
CURRENT ASSET
CURRENT ASSET
CURRENT ASSET
CURRENT ASSET
CURRENT ASSET
CURRENT ASSET
CURRENT ASSET
CURRENT ASSET
FIXED ASSET
FIXED ASSET
INTANGIBLE FIXED ASSET
INTANGIBLE FIXED ASSET
INTANGIBLE FIXED ASSET
LIABILITIES
LIABILITIES
LIABILITIES
LIABILITIES
LIABILITIES
LIABILITIES
LIABILITIES
LIABILITIES
LIABILITIES
LIABILITIES
LIABILITIES
EQUITY
EQUITY
EQUITY

EQUITY
EQUITY
EQUITY
EQUITY
EQUITY
REVENUE
REVENUE
REVENUE
REVENUE
REVENUE
REVENUE
REVENUE
REVENUE
REVENUE
REVENUE
REVENUE
REVENUE
REVENUE
REVENUE
REVENUE
REVENUE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE

EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE
EXPENSE