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[Account_Value] [Account_Name]

[Account_Description]

[Account_Type] [Account_Sign] [Account_Document] [Account_Summary] [Default_Account]


B_ASSET_ACCT B_INTRANSIT_ACCT B_UNIDENTIFIED_ACCT Jorg Janke: B_UNALLOCATEDCASH_ACCT Jorg Janke:

[Account_Parent]

1 Assets Asset Yes 11 Cash Asset Yes Yes 11100 Checking Account Bank Asset Asset No Yes 11110 Checking In-Transfer Bank transactions in transit Asset No Yes 11120 Checking Unidentified Receipts Receipts from unidentified customer Asset No Jorg Janke: Yes 11130 Checking Unallocated Receipts Received, unallocated payments Asset Asset, Liabiloty, No Jorg Janke: Jorg Janke: Account Type Jorg Janke: Jorg The unique account number AccountJanke: 11200 Checking 2 Name Asset No Document Controlled Owner's equity, Expense, Account Description Account (key) 11300 Savings Account Default: No Revenue, Memo [DO NOT Asset No [DO NOT TRANSLATE] TRANSLATE] 11800 Cash in Registers Asset No Yes 11900 Petty Cash Cash Book Asset Asset No Yes 11910 Petty Cash In-Transfer Cash Book Transfer Asset No 12 Accounts Receivable Asset Yes 121 Accounts Receivable - Trade Asset Yes Jorg Janke: 12110 Accounts Receivable - Trade Accounts Receivables Asset Account Sign: Natural Yes No Jorg Janke: Yes indicates a summary Yes 12115 Accounts Receivable Services - Trade Accounts Receivables for Services Asset (default) or Debit or Credit No account (i.e. cannot have [DO NOT TRANSLATE] 12120 A/R Non Sufficient Funds Returned Checks Asset No balaces or be posted to) 12180 A/R Trade Allowance for Bad Debit Asset No [DO NOT TRANSLATE] Yes 12190 Not invoiced receivables We delivered but have not invoiced yet Asset No 122 Credit Card in Transit Asset Yes 12210 In Transit A/R Amex Asset No 12220 In Transit A/R Master Card Asset No 12230 In Transit A/R Visa Asset No 12240 In Transit A/R ATM Cards Asset No 12290 A/R Credit Cards Allowance for Bad Debit Asset No 12300 Vendor Allowances Receivable Asset No 124 Loans Receivable Asset Yes 12410 Loans Receivable Employees Asset No 12420 Loans Receivable Owners/Shareholders Asset No 12440 Loans Receivable Others Asset No 125 Prepayments Asset Yes Yes 12510 Vendor prepayment Prepayments for future expense Asset No Yes 12520 Employee Expense Prepayment Expense advances Asset No 126 Tax receivables Asset Yes Yes 12610 Tax credit A/R Tax to be re-imbursed - before tax declaration Asset No Yes 12620 Tax receivables Tax to receive based on tax declaration Asset No Yes 12800 Intercompany Due From Default Receivables account for intercompany trxAsset No 12900 A/R Miscellaneous Asset No 13 Investments Asset Yes 13100 US Government Obligations Asset No 13200 Tax-Exempt Securities Asset No 13300 Other Investments Asset No 14 Inventory Asset Yes 14100 General Trade Inventory Inventory Account Asset Yes No 14120 Product asset Product Inventory Account Asset Yes No 14130 Work In Process Work In Process Account Asset Yes No 14140 Floor Stock Floor Stock Account Asset Yes No 15 Prepaid Expenses, Deposits & Other Current Assets Asset Yes 151 Prepaid Expenses Asset Yes 15110 Prepaid Insurance Asset No 15120 Prepaid Rent Asset No 15130 Prepaid Interest Asset No 15190 Prepaid Others Asset No 152 Deposits Asset Yes 15210 Deposit Rent Asset No 15220 Deposit Utilities Asset No 15290 Deposit Others Asset No 153 Other Current Assets Asset Yes 15300 Other Current Assets Asset No

1 11 11 11 11 Account_Value (key) of the 11 Default Account Assignment; parent account (needs to be a This is the column name of 11 summary account) Jorg Janke: the default assigment for the 11 The line key of the report line account - better this is the - This example is 11 the using CB_ASSET_ACCT natural account for this US Report Structure CB_CASHTRANSFER_ACCT 11 account combination. [DO NOT TRANSLATE] 1 12 C_RECEIVABLE_ACCT 121 C_RECEIVABLE_SERVICES_ACCT 121 121 121 NOTINVOICEDRECEIVABLES_ACCT 121 12 122 122 122 122 122 12 12 124 124 124 12 V_PREPAYMENT_ACCT 125 E_PREPAYMENT_ACCT 125 12 T_CREDIT_ACCT 126 T_RECEIVABLES_ACCT 126 INTERCOMPANYDUEFROM_ACCT 12 12 1 13 13 13 1 W_INVENTORY_ACCT 14 P_ASSET_ACCT 14 P_WIP_ACCT 14 P_FLOORSTOCK_ACCT 14 1 15 151 151 151 151 15 152 152 152 15 153

[Account_Value] [Account_Name]

[Account_Description]

[Account_Type] [Account_Sign] [Account_Document] [Account_Summary] [Default_Account]


Asset Yes Asset No Asset No Asset No Asset No Jorg Janke: Asset Asset, Liabiloty, No Jorg Janke: Account Type Asset Yes Document Controlled Owner's equity, Expense, Default: No Revenue, Memo [DO NOT Asset No [DO NOT TRANSLATE] TRANSLATE] Asset No Asset No Asset No Asset No Asset No Jorg Janke: Asset Account Sign: Natural Yes Jorg Janke: Yes indicates a summary Yes Asset (default) or Debit or Credit No account (i.e. cannot have [DO NOT TRANSLATE] Yes Asset No balaces or be posted to) Asset Yes [DO NOT TRANSLATE] Asset No Asset No Asset No Asset No Asset No Asset No Asset No Asset No Asset No Asset No Asset Yes Asset Yes Asset No Asset No Asset No Asset No Asset No Asset No Asset No

[Account_Parent]
1 16 16 16 16 Jorg Janke: 16 Account_Value (key) of the 1 parent account (needs to be a 17 summary account) Jorg Janke: 17 The line key of the report line - This example is 17 the using US Report Structure 17 17 17 17 177 177 1 18 18 18 18 18 18 18 18 18 18 1 19 191 191 191 191 191 19 19

16 Land and Building 16100 Land 16200 Building 16300 Land Improvements 16400 Building Improvements 16500 Jorg Janke: Leasehold Improvements Jorg Janke: Jorg Janke: The unique account number 17 Furniture, Fixtures & Equipment Account Description Account Name (key) 17100 Furniture 17200 Fixtures 17300 Equipment 17400 Vehicles 17500 Data Processing Equipment 17600 Software 177 Project Assets 17710 Project asset Created Asset 17720 Project WIP Asset Work in Progress 18 Accumulated Depreciation 18120 Building Accumulated Depreciation 18130 Land Improvement Accumulated Depreciation 18140 Building Improvement Accumulated Depreciation 18150 Leasehold Improvement Accumulated Depreciation 18210 Furniture Accumulated Depreciation 18220 Fixtures Accumulated Depreciation 18230 Equipment Accumulated Depreciation 18240 Vehicles Accumulated Depreciation 18250 Data Processing Equipment Accumulated Depreciation 18260 Software Accumulated Depreciation 19 Other Assets 191 Intangible Assets 19110 Amortizable Assets 19120 Goodwill 19130 Customer Lists 19140 Other Intangible Assets 19150 Accumulated Amorization 19200 Cash Surrender Value of Life Insurance 19900 Other Assets

Jorg Janke: Default Account Assignment; This is the column name of the default assigment for the account - better this is the natural account for this account combination. [DO NOT TRANSLATE]

PJ_ASSET_ACCT PJ_WIP_ACCT

[Account_Value] [Account_Name]

[Account_Description]

[Account_Type] [Account_Sign] [Account_Document] [Account_Summary] [Default_Account]

[Account_Parent]

2 Liabilities Liability Yes 21 Accounts Payables Liability Yes 211 Accounts Payables Trade Liability Yes Yes 21100 Accounts Payable Trade Accounts Payables Liability No Yes 21190 Not invoiced receipts Received products/services from vendors, but not invoiced Liability No Jorg Yes 21200 Accounts Payable Services Accounts Payables for non-product revenue Janke: - Asset, Liabiloty, Liability No Jorg Janke: Jorg Janke: Account Type Jorg Janke: Jorg The unique account number selectionJanke: Yes 21300 Payment Selected A/P invoices for payment Liability No Document Controlled Owner's equity, Expense, Account Description Account Name (key) Default: No Revenue, Memo [DO NOT 215 Customer Payables Liability Yes [DO NOT TRANSLATE] TRANSLATE] Yes 21510 Customer Prepayments Prepayments for future revenue Liability No 21520 Merchandise Credits Unredeemed Liability No 21530 Gift Certificated Unredeemed Liability No 21540 Special Order Deposits Liability No 21550 Mail Order Deposits Liability No Jorg Janke: 216 Tax Payables Liability Account Sign: Natural Yes Jorg Janke: Yes indicates a summary Yes 21610 Tax due Tax to be paid - before tax declaration Liability (default) or Debit or Credit No account (i.e. cannot have [DO NOT TRANSLATE] Yes 21620 Tax liability Tax to be paid based on tax declaration Liability No balaces or be posted to) Yes 21700 Withholding (Tax) Withholding for 1099 or Quality Guarantee Liability No [DO NOT TRANSLATE] 21710 Withholding (Other) Liability No Yes 21800 Intercompany Due To Default Payables account for intercompany trx Liability No 22 Accrued Expenses Liability Yes 22100 Accrued Payroll Liability No 22200 Payroll Withholdings Liability No 22210 Federal Tax Withholding Liability No 22220 FICA Withholding Liability No 22230 Medicare Withholding Liability No 22240 State Tax Withholding Liability No 22250 Local Tax Withholding Liability No 22260 401k & Pension Withholding Liability No 22270 Garnishment Withholding Liability No 22290 Miscellaneous Withholding Liability No 22300 Accrued Payroll Taxes Liability No 22310 FICA Employers Contribution Liability No 22320 Medicare Employers Contribution Liability No 22330 Federal Unemployment Empolyers Contribution Liability No 22340 State Unemployment Employers Contribution Liability No 22400 Sales Tax Collected Liability No 22500 Accrued Use Tax Liability No 22600 Accrued Retirement Plan Expense Liability No 22900 Accrued Expenses Others Liability No 23 Current Note Payables Liability Yes 23100 Short Term Obligation Liability No 23900 Current Portion of Long Term Debt Liability No 24 Long Term Liabilities Liability Yes 24100 Long Term Obligation Liability No 24200 Mortgage Liability No 24300 Loan from Owner/Stockholder Liability No 24800 Other Long Term Obligation Liability No 24900 Current Portion of Long Term Debt Liability No 3 Owner's Equity/Net Worth Owner's Equity Yes 31 Capital Owner's Equity Yes 31000 Capital/Common Stock Owner's Equity No 31010 Capital in excess of Par on Common Stock Owner's Equity No 31100 Preferred Stock Owner's Equity No 31110 Capital in excess of Par on Preferred Stock Owner's Equity No 32 Earnings Owner's Equity Yes 32100 Dividents Owner's Equity No 32200 Drawings Owner's Equity No Yes 32900 Retained Earnings Year end processing to balance account (IncomeOwner's Equity Summary) No

2 21 V_LIABILITY_ACCT 211 NOTINVOICEDRECEIPTS_ACCT 211 Jorg Janke: V_LIABILITY_SERVICES_ACCT 21 Jorg Janke: Account_Value (key) of the B_PAYMENTSELECT_ACCT account (needs to be a 21 Default Account Assignment; parent This is the column name of 21 summary account) Jorg Janke: the default assigment for the C_PREPAYMENT_ACCT The line key of 215 the report line account - better this is the - This example is using the 215 natural account for this US Report Structure 215 account combination. [DO NOT TRANSLATE] 215 215 21 T_DUE_ACCT 216 T_LIABILITY_ACCT 216 WITHHOLDING_ACCT 21 21 INTERCOMPANYDUETO_ACCT 21 2 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 2 23 23 2 24 24 24 24 24 3 31 31 31 31 3 32 32 32

RETAINEDEARNING_ACCT

[Account_Value] [Account_Name]
4 Sales 41000 Trade Revenue 42000 Services Revenue 43000 Sideline Revenue 46000 Royalties Revenue 47000 Jorg Janke: Unearned revenue Jorg Janke: The unique account number 48000 Not invoiced revenueName Account (key) 49 Sales Discounts 49100 Trade Discounts 49200 Payment discount expense 49300 Promotion Discounts 5 Cost of Goods Sold 51100 Product CoGs 51110 Cost Of Production 51120 Scrap 51130 Outside Processing (Subcontract) 51200 Product Expense 51210 Product Cost Adjustment 51290 Product Inventory Clearing 52000 Services Purchases 53000 Sideline Purchases 54000 Freight in 55 Returns 55100 Returns Expense 55200 Returns to Vendors 56 Inventory CoGs 56100 Inventory Shrinkage 56200 Inventory Write Down Below Cost 56300 Inventory Adjustment 56400 Inventory Revaluation 57000 Direct Labor 58 CoGS Variances 58100 Invoice price variance 58200 Purchase price variance 58300 Purchase price variance Offset 58400 Using Variance 58500 Method Change Variance 58600 Rate Variance 58700 Mix Variance 58800 Average Cost Variance 59 CoGs Discounts 59100 Trade discounts received 59200 Payment discount revenue

[Account_Description]
Default Product or Service revenue

[Account_Type] [Account_Sign] [Account_Document] [Account_Summary] [Default_Account]


P_REVENUE_ACCT

[Account_Parent]

Revenue Yes Revenue Yes No Revenue No Revenue No Revenue No Jorg Janke: We have invoiced, but not delivered yet Revenue Liabiloty, Yes No Jorg Janke: Account Type - Asset, We Jorg Janke: but have not invoiced yet delivered Revenue Yes No Document Controlled Owner's equity, Expense, Account Description Default: No Revenue, Memo [DO NOT Revenue Yes [DO NOT TRANSLATE] TRANSLATE] Yes Granted Trade discounts (corrects Product Revenue) Revenue No Yes Granted early payment discount to customers Revenue No Revenue No Expense Yes Yes Cost of Goods Sold Expense No Jorg Janke: Cost Of Production Account Expense Account Sign: Natural Yes No Jorg Janke: Yes indicates a summary Yes Scrap Account Expense (default) or Debit or Credit No account (i.e. cannot have [DO NOT TRANSLATE] Yes Outside Processing Account Expense No balaces or be posted to) Yes Default Service costs (I.e. not on inventory) Expense No [DO NOT TRANSLATE] Yes Product Cost Adjustments Expense No Yes Default Product costs (I.e. on inventory) Expense No Expense No Expense No Expense No Expense Yes Expense No Expense No Expense Yes Yes Physical Inventory Gain/Loss Expense No Expense No Yes Inventory Actual Accounting Value Adjustment Expense No Yes Difference to (lower cost) or market Expense No Expense No Expense Yes Yes Difference between product cost and invoice price (IPV) Expense No Yes Difference between purchase price and standard Expense costs (PPV) No Yes Offset Account for Purchase price variance (PPV) Expense No Yes Account for Using Variance Expense No Yes Account for Method Change Variance Expense No Yes Account for Rate Variance Expense No Yes Account for Mix Variance Expense No Yes Account for Average Cost Variance Expense No Expense Yes Yes Received Trade Discounts (corrects Product expense) Expense No Yes Granted early payment discount from vendors Expense No

4 4 4 4 Jorg Janke: UNEARNEDREVENUE_ACCT 4 Jorg Janke: Account_Value (key) of the NOTINVOICEDREVENUE_ACCT (needs to be a 4 Default Account Assignment; parent account This is the column name of 4 summary account) Jorg Janke: the default assigment for the P_TRADEDISCOUNTGRANT_ACCT 49 The line key of the report line account - better this is the - This example is 49 the using PAYDISCOUNT_EXP_ACCT natural account for this US Report Structure 49 account combination.
[DO NOT TRANSLATE]

P_COGS_ACCT P_COSTOFPRODUCTION_ACCT P_SCRAP_ACCT

P_OUTSIDEPROCESSING_ACCT
P_EXPENSE_ACCT P_COSTADJUSTMENT_ACCT P_INVENTORYCLEARING_ACCT

W_DIFFERENCES_ACCT W_INVACTUALADJUST_ACCT W_REVALUATION_ACCT P_INVOICEPRICEVARIANCE_ACCT P_PURCHASEPRICEVARIANCE_ACCT PPVOFFSET_ACCT P_USAGEVARIANCE_ACCT P_METHODCHANGEVARIANCE_ACCT P_RATEVARIANCE_ACCT P_MIXVARIANCE_ACCT P_AVERAGECOSTVARIANCE_ACCT P_TRADEDISCOUNTREC_ACCT PAYDISCOUNT_REV_ACCT

5 5 5 5 5 5 5 5 5 5 5 55 55 5 56 56 56 56 5 5 58 58 58 58 58 58 58 58 5 59 59

[Account_Value] [Account_Name]

[Account_Description]

[Account_Type] [Account_Sign] [Account_Document] [Account_Summary] [Default_Account]


Expense Yes Expense Yes Expense No Expense No Jorg Janke: Expense Liabiloty, No Jorg Janke: Account Type - Asset, Expense No Document Controlled Owner's equity, Expense, Default: No Revenue, Memo [DO NOT Expense No [DO NOT TRANSLATE] TRANSLATE] Expense No Expense No Expense No Expense No Expense No Jorg Janke: Expense Account Sign: Natural No Jorg Janke: Yes indicates a summary Expense (default) or Debit or Credit No account (i.e. cannot have [DO NOT TRANSLATE] Expense No balaces or be posted to) Expense No [DO NOT TRANSLATE] Expense No Expense No Expense No Expense No Expense No Expense No Expense No Expense No Expense No Expense No Expense No Expense No Expense No Expense Yes Expense No Expense No Expense No Expense Yes Expense No Expense No Expense No Expense No Expense No Expense No Expense No Expense Yes Expense No Expense No Expense No Expense Yes Expense No Expense No Expense No Expense No Expense Yes Expense No Expense No Expense Yes Expense No Expense No Expense No

[Account_Parent]
6 60 60 Jorg Janke: 60 Account_Value (key) of the 60 parent account (needs to be a 60 summary account) Jorg Janke: 60 The line key of the report line - This example is 60 the using US Report Structure 60 60 60 60 60 60 60 60 60 60 60 60 60 60 60 60 60 60 60 60 6 61 61 61 6 62 62 62 62 62 62 62 6 63 63 63 6 64 64 64 64 6 65 65 6 66 66 66

6 Expenses 60 Payroll Expenses 60110 Wages 60120 Wages Owners 60130 Jorg Janke: Salaries Jorg Janke: The unique account number Pay Jorg Janke: 60210 Vacation Account Description Account Name (key) 60220 Vacation Pay Owners 60230 Sick Pay 60240 Sick Pay Owners 60300 Retirement (Pension, Proft Sharing, 401k) 60410 FICA Tax 60420 FICA Tax Owners 60430 Federal/State Unemployment 60440 Federal/State Unemployment Owners 60510 Health Insurance Premium 60520 Health Insurance Premium Owners 60580 Health Insurance Employee Contribution 60590 Health Insurance Cobra Payments 60600 Workers Compensation Insurance 60710 Disability Insurance Premium 60720 Disability Insurance Premium Owners 60790 Disability Insurance Employee Contribution 60810 Life Insurance Premium 60820 Life Insurance Premium Owners 60890 Life Insurance Employee Contribution 60900 Other Benefit Expense 60910 Staff Gifts & Perks 60920 Staff Picnic (100% Deductible) 60990 Payroll Processing Expense 61 Occupancy Cost 61100 Rent Expense 61200 Utilities 61300 Other Occupancy Costs 62 Advertising 62100 Media Advertising 62200 Catalog, Newsletter 62300 Events 62400 Joint Advertising 62500 Web Hosting 62800 Other Advertising & Promotion 62900 Vendor Advertising Allowances 63 Telephone and Communications 63100 Telephone 63200 Mobile Telephone 63300 Network Charges 64 Professional Services 64100 Legal Fees 64200 Accounting Fees 64300 Inventory Verification Fees 64500 Other Consulting Fees 65 Stationary & Supplies 65100 Stationary & Supplies - Office Use 65500 Janitorial Supplies 66 Data Processing 66100 Data Processing Supplies 66200 Data Processing Rental 66300 Outside Computer Services

Jorg Janke: Default Account Assignment; This is the column name of the default assigment for the account - better this is the natural account for this account combination. [DO NOT TRANSLATE]

[Account_Value] [Account_Name]

[Account_Description]

[Account_Type] [Account_Sign] [Account_Document] [Account_Summary] [Default_Account]


Expense No Expense Yes Expense No Expense No Expense No Jorg Janke: Expense Liabiloty, No Jorg Janke: Account Type - Asset, Expense No Document Controlled Owner's equity, Expense, Default: No Revenue, Memo [DO NOT Expense No [DO NOT TRANSLATE] TRANSLATE] Expense No Expense No Expense No Expense No Expense Yes Jorg Janke: Expense Account Sign: Natural No Jorg Janke: Yes indicates a summary Expense (default) or Debit or Credit No account (i.e. cannot have [DO NOT TRANSLATE] Expense No balaces or be posted to) Expense No [DO NOT TRANSLATE] Expense No Yes Expense No Expense No Expense Yes Expense No Expense No Expense No Expense No Expense Yes Expense No Yes Expense No Expense No Expense Yes Expense No Expense No Expense Yes Expense No Expense Yes Expense No Expense No Expense No Expense No Expense Yes Yes Expense No Expense No Expense No Expense No Expense No Expense Yes Expense No Expense No Expense No Expense No Expense Yes Expense No Expense No

[Account_Parent]
66 6 67 67 67 Jorg Janke: 67 Account_Value (key) of the 67 parent account (needs to be a 67 summary account) Jorg Janke: 67 The line key of the report line - This example is 67 the using US Report Structure 67 67 6 68 68 68 68 68 68 68 6 69 69 69 69 6 70 70 70 6 71 71 6 72 6 73 73 73 73 6 74 74 74 74 74 6 75 75 75 75 6 76 76

66900 Data Processung Other Expense 67 Depreciation Expense 67120 Building Depreciation 67130 Land Improvement Depreciation 67140 Building Improvement Depreciation 67150 Jorg Janke: Leasehold Improvement Depreciation Jorg Janke: Jorg Janke: The unique account number Depreciation 67210 Furniture Account Description Account Name (key) 67220 Fixtures Depreciation 67230 Equipment Depreciation 67240 Vehicles Depreciation 67250 Data Processing Equipment Depreciation 67260 Software Depreciation 68 Business Travel 68100 Business Travel - Plane/Train/Taxi 68200 Business Travel - Auto Reimbursement 68300 Business Travel - Hotel 68400 Business Meals & Entertainment (50%) 68500 Staff Meeting Food (100%) 68600 Employee expense Default employee expenses 68900 Business Travel Other Expense 69 Insurance 69100 Business Insurance 69200 Real Estate Insurance 69300 Vehicle Insurance 69400 Other Insurance 70 Payment Processor Costs 70100 Credit Card Service Charges 70200 Bank Service Charges Bank expenses 70900 Other Payment Service Charges 71 Dues & Subscription 71100 Association Membership Fees 71200 Subscription Fees 72 Office Expense 72100 Office Expense 73 Posting & Shipping 73100 Postage Expense 73200 Customer Package Expense 73290 Customer Postage Fees Received 73300 Shipping Expenses 74 Taxes and Licenses 74100 Tax expense Sales Tax paid to Vendors 74200 Inventory & Use Taxes 74300 Real Estate Taxes 74400 Business Licenses & Fees 74900 Licenses & Fees - Other 75 Education 75100 Education Course Fees 75200 Education Travel 75300 Education Meals & Entertainment (50%) 75900 Education Other 76 Equipment Rent 76100 Office Equipment Rent 76200 Store Equipment Rent

Jorg Janke: Default Account Assignment; This is the column name of the default assigment for the account - better this is the natural account for this account combination. [DO NOT TRANSLATE]

E_EXPENSE_ACCT

B_EXPENSE_ACCT

T_EXPENSE_ACCT

[Account_Value] [Account_Name]

[Account_Description]

[Account_Type] [Account_Sign] [Account_Document] [Account_Summary] [Default_Account]

[Account_Parent]

76900 Equipment Rent Other Expense No 77 Repairs & Maintenance Expense Yes 77100 Building Repairs & Maintenence Expense No 77200 Furniture, Equipment Repairs & Maintenence Expense No 77300 Data Processing Repairs & Maintenence Expense No Jorg Janke: 77400 Software Maintenence Expense Liabiloty, No Jorg Janke: Jorg Janke: Account Type - Asset, Jorg Janke: Jorg The unique account numberRepairs & Janke: 77500 Vehicle Maintenence Expense No Document Controlled Owner's equity, Expense, Account Description Account Name (key) 77900 Repairs & Maintenance Other Default: No Revenue, Memo [DO NOT Expense No [DO NOT TRANSLATE] TRANSLATE] 78 Other Operating Expenses Expense Yes Yes 78100 Bad Debts Write-off Receivables write-off - bad debt Expense No 78200 Collection Expense Expense No Yes 78300 Petty Cash Over/Short Petty Cash Differences Expense No 78400 Recruitment Costs Expense No Jorg Janke: 78500 Vehicle Expense Expense Account Sign: Natural No Jorg Janke: Yes indicates a summary 78600 Amortization Expense Expense (default) or Debit or Credit No account (i.e. cannot have [DO NOT TRANSLATE] 78700 Penalties Expense No balaces or be posted to) 78800 Franchise Fee / Royalty Fees Expense No [DO NOT TRANSLATE] 78900 Miscellaneous Expense Expense No 79 Default/Suspense Accounts Temporary accounts - balance should be zeroExpense Yes Yes 79100 Default account Default Account (if no other account is defined) V1.1 Expense No 79200 Suspense balancing Difference to make journal balance in source currency - needs to be solvedYes Expense No Yes 79300 Suspense error Import did not find account - needs to be solved Expense No Yes 79400 Cash book expense Default other expense for petty cash transactionsExpense No Yes 79500 Cash book receipts Default other revenue for petty cash transactionsRevenue No Yes 79600 Charge expense Default other expense Expense No Yes 79700 Charge revenue Default other revenue Revenue No 80 Other Income 80100 Interest Income 80200 Divident Income 80300 Rental Income 80400 Sales Tax Commission 805 Currency Gain 80510 Bank revaluation gain 80520 Bank settlement gain 80530 Unrealized gain 80540 Realized gain 80700 Capital Gains Income 80800 Fixed Asset Sale Gain 80900 Other Income 82 Other Expense 82100 Interest Expense 82200 Mortage Interest Expense 82300 Uninsured Casualty Loss 82400 Charitable Contributions 825 Currency Loss 82510 Bank revaluation loss 82520 Bank settlement loss 82530 Unrealized loss 82540 Realized loss 82550 Currency balancing 82700 Capital Gains Loss 82800 Fixes Asset Sale Loss 82900 Other Expense 83 Expense (Absorbed) 83100 Labor (Absorbed) 83200 Burden (Absorbed) 83300 Overhead (Applied) 89 Income Tax & Summary 89100 Federal Income Tax 89200 State Income Tax 89300 Local Income Tax 89900 Income Summary 91 Costing 911 Profit Center Costing Distribution 912 Project Costing Distribution 913 Overhead (Applied) 95 Commitment Accounting 951 PO Encumbrance 952 PO Commitment 953 SO Commitment 955 SO Future Revenue Revenue Yes Revenue Revenue Revenue Revenue Revenue Yes Foreign currency bank account gain Revenue Yes Difference between payment and bank account currency Revenue Difference between foreign currency receivables/payables and current rate Yes Revenue Yes Difference between invoice and payment currency evenue R Revenue Revenue Revenue Expense Yes Bank interest expense Expense Expense Expense Expense Expense Yes Foreign currency bank account loss Expense Yes Difference between payment and bank account currency Expense Difference between foreign currency receivables/payables and current rate Yes Expense Yes Difference between invoice and payment currency xpense E Yes Rounding difference to make journal balance in accounting currency Expense Expense Expense Expense Expense Labor Absorbed account Expense Yes Burden Absorbed account Expense Yes Overhead Applied account Expense Yes Expense Expense Expense Expense Expense Yes Year end processing to balance account (Retained Earnings) Expense Memo Memo Memo Bank interest revenue Memo Memo Memo Memo Memo Yes No No No No Yes No No No No No No No Yes No No No No Yes No No No No No No No No Yes No No No Yes Yes No No No No Yes No No Yes No No No No

76 6 77 77 77 Jorg Janke: 77 Jorg Janke: Account_Value (key) of the 77 Default Account Assignment; parent account (needs to be a This is the column name of 77 summary account) Jorg Janke: the default assigment for the The line key of the 6 report line account - better this is the - This example is 78 the using WRITEOFF_ACCT natural account for this US Report Structure 78 account combination. [DO NOT TRANSLATE] CB_DIFFERENCES_ACCT 78 78 78 78 78 78 78 6 DEFAULT_ACCT 79 SUSPENSEBALANCING_ACCT 79 SUSPENSEERROR_ACCT 79 CB_EXPENSE_ACCT 79 CB_RECEIPT_ACCT 79 CH_EXPENSE_ACCT 79 CH_REVENUE_ACCT 79

B_INTERESTREV_ACCT

B_REVALUATIONGAIN_ACCT B_SETTLEMENTGAIN_ACCT UNREALIZEDGAIN_ACCT REALIZEDGAIN_ACCT

80 80 80 80 80 805 805 805 805 80 80 80 82 82 82 82 82 825 825 825 825 825 82 82 82 83 83 83 89 89 89 89 91 91 95 95 95 95

B_INTERESTEXP_ACCT

B_REVALUATIONLOSS_ACCT B_SETTLEMENTLOSS_ACCT UNREALIZEDLOSS_ACCT REALIZEDLOSS_ACCT CURRENCYBALANCING_ACCT

P_LABOR_ACCT P_BURDEN_ACCT P_OVERHEAD_ACCT

INCOMESUMMARY_ACCT

COMMITMENTOFFSET_ACCT COMMITMENTOFFSETSALES_ACCT

[Account_Value] [Balance Sheet] [Balance Sheet_Name]

[US 1120 Balance Sheet] US 1120 Balance Sheet_Name [Profit &[Profit & Loss_Name] Loss]

[US 1120 Income Statement] [US 1120 Income Statement_Name][Cash Flow_Name] [Cash Flow]

11 Assets 15 Total Assets 11 11 Cash 1 Cash 11100 11110 11120 : 11130 Jorg Janke: Jorg Janke: lue (key) of the The The unique account number line name of the report 11200 unt (needs to be a line. The first ocurrence is (key) 11300 count) Jorg Janke: used only for new lines. The line key11800 of the report line - This example is using the 11900 US Report Structure 11910 12 12 Accounts Receivable 121 12110 2a Trade nodes and accounts receivables 12115 2a Trade nodes and accounts receivables 12120 2a 12180 2b Less allowances for bad debts 12190 2a 122 12210 2a 12220 2a 12230 2a 12240 2a 12290 2b 12300 2a 124 12410 2a 12420 7 Loans to Shareholders 12440 2a 125 12510 2a 12520 2a 126 12610 6 12620 6 12800 6 12900 2a 13 13 Investments 13100 4 US Government Obligations 13200 5 Tax-Exempt Securities 13300 9 Other Investments 14 14 Inventory 3 Inventories 14100 14120 14130 14140 15 15 Prepaid Expenses, Deposits & Other Current Assets 6 Other Current Assets 151 15110 15120 15130 15190 152 15210 15220 15290 153 15300 15_ Total Current Assets

[Account_Value] [Balance Sheet] [Balance Sheet_Name]

[US 1120 Balance Sheet] US 1120 Balance Sheet_Name [Profit &[Profit & Loss_Name] Loss]
Land Buildings and other depreciable assets

[US 1120 Income Statement] [US 1120 Income Statement_Name][Cash Flow_Name] [Cash Flow]

16 16 Land and Building 16100 12 16200 10a 16300 10a 16400 10a : 16500 10a Jorg Janke: Jorg Janke: lue (key) of the The The unique account number line name of the report 17 17 Furniture, Fixtures & Equipment 10a unt (needs to be a line. The first ocurrence is (key) 17100 count) Jorg Janke: used only for new lines. The line key17200 of the report line - This example is using the 17300 US Report Structure 17400 17500 17600 177 10a 17710 17720 18 18 Accumulated Depreciation 10b 18120 18130 18140 18150 18210 18220 18230 18240 18250 18260 19 19 Other Assets 191 19110 13a 19120 13a 19130 13a 19140 13a 19150 13b 19200 14 19900 14 19_ Fixed and other Assets

Less accumulated depreciation

Intangible Assets

Less accumulated amortization Other Assets

[Account_Value] [Balance Sheet] [Balance Sheet_Name]

[US 1120 Balance Sheet] US 1120 Balance Sheet_Name [Profit &[Profit & Loss_Name] Loss]
16 Accounts Payable

[US 1120 Income Statement] [US 1120 Income Statement_Name][Cash Flow_Name] [Cash Flow]

22 Liabilities 21 21 Accounts Payable 211 21100 21190 : 21200 Jorg Janke: Jorg Janke: lue (key) of the The The unique account number line name of the report 21300 unt (needs to be a line. The first ocurrence is (key) count) Jorg Janke: 215 used only for new lines. The line key21510 of the report line - This example is using the 21520 US Report Structure 21530 21540 21550 216 21610 21620 21700 21710 21800 22 22 Accrued Expenses 22100 22200 22210 22220 22230 22240 22250 22260 22270 22290 22300 22310 22320 22330 22340 22400 22500 22600 22900 23 23 Current Note Payables 23100 23900 24 24 Long Term Liabilities 24100 24200 24300 24800 24900 33 Owner's Equity/Net Worth 31 31 Capital 31000 31010 31100 31110 32 32 Current Profit & Loss 32100 32200 32900 33 Total Liabilities and Equity

16

18

Other current liabilities

18

17

Mortgages, notes, bonds payable in less than 1 year

20 8 19 21 20 22b 23 22a 23 25

Mortgages, notes, bonds payable in 1 year or more Mortgage and real estate loan Loans from Shareholder Other Liabilities

Capital Stock Preferred Additional Paid-in Capital Capital Stock Common Retained Earnings

[Account_Value] [Balance Sheet] [Balance Sheet_Name]

[US 1120 Balance Sheet] US 1120 Balance Sheet_Name [Profit &[Profit & Loss_Name] Loss]
4 Sales

[US 1120 Income Statement] [US 1120 Income Statement_Name][Cash Flow_Name] [Cash Flow]
1a 1a 1a 7 1a 1a 1b Gross receipts or sales Gross Royalties Less returns and allowances

4 41000 42000 43000 46000 : 47000 Jorg Janke: Jorg Janke: lue (key) of the The The unique account number line name of the report 48000 unt (needs to be a line. The first ocurrence is (key) 49 count) Jorg Janke: used only for new lines. The line key49100 of the report line - This example is using the 49200 US Report Structure 49300 5 51100 51110 51120 51130 51200 51210 51290 52000 53000 54000 55 55100 55200 56 56100 56200 56300 56400 57000 58 58100 58200 58300 58400 58500 58600 58700 58800 59 59100 59200

49

Sales Discounts

Cost of Goods Sold

Cost of goods sold

55 56

Returns Inventory CoGs

1b 2

58

CoGs Variances

59

CoGS Discounts

[Account_Value] [Balance Sheet] [Balance Sheet_Name]

[US 1120 Balance Sheet] US 1120 Balance Sheet_Name [Profit &[Profit & Loss_Name] Loss]
5_ 60 Gross Margin Payroll Expense

[US 1120 Income Statement] [US 1120 Income Statement_Name][Cash Flow_Name] [Cash Flow]
3 13 12 13 13 12 13 12 24 13 12 13 12 13 12 13 13 13 13 12 13 13 12 13 25 25 25 13 16 Gross Profit Salaries and wages Compensation of officers

6 60 60110 60120 : 60130 Jorg Janke: Jorg Janke: lue (key) of the The The unique account number line name of the report 60210 unt (needs to be a line. The first ocurrence is (key) 60220 count) Jorg Janke: used only for new lines. The line key60230 of the report line - This example is using the 60240 US Report Structure 60300 60410 60420 60430 60440 60510 60520 60580 60590 60600 60710 60720 60790 60810 60820 60890 60900 60910 60920 60990 61 61100 61200 61300 62 62100 62200 62300 62400 62500 62800 62900 63 63100 63200 63300 64 64100 64200 64300 64500 65 65100 65500 66 66100 66200 66300

Pension Proft Sharing

Employee benefit programs

61

Occupancy Cost

Rents

62

Advertising & Promotion 23

Advertising

63

Telephone and Communication xx1

Telephone and Communication

64

Professional Services

xx2

Professional Services

65 66

Stationary & Supplies

xx3

Stationary & Supplies Data Processing Expense

Data Processing Expense xx4

[Account_Value] [Balance Sheet] [Balance Sheet_Name]

[US 1120 Balance Sheet] US 1120 Balance Sheet_Name [Profit &[Profit & Loss_Name] Loss]
67 Depreciation Expense

[US 1120 Income Statement] [US 1120 Income Statement_Name][Cash Flow_Name] [Cash Flow]
20 Depreciation

66900 67 67120 67130 67140 : 67150 Jorg Janke: Jorg Janke: lue (key) of the The The unique account number line name of the report 67210 unt (needs to be a line. The first ocurrence is (key) 67220 count) Jorg Janke: used only for new lines. The line key67230 of the report line - This example is using the 67240 US Report Structure 67250 67260 68 68100 68200 68300 68400 68500 68600 68900 69 69100 69200 69300 69400 70 70100 70200 70900 71 71100 71200 72 72100 73 73100 73200 73290 73300 74 74100 74200 74300 74400 74900 75 75100 75200 75300 75900 76 76100 76200

68

Travel & Entertainment

69

Insurance

70

Payment Processor Costs

71 72 73

Dues & Subscriptions Office Expense Postage & Shipping

74

Taxes and Licenses

17

Taxes and Licenses

75

Education

76

Equipment Rent

[Account_Value] [Balance Sheet] [Balance Sheet_Name]

[US 1120 Balance Sheet] US 1120 Balance Sheet_Name [Profit &[Profit & Loss_Name] Loss]
77 Repairs & Maintenance

[US 1120 Income Statement] [US 1120 Income Statement_Name][Cash Flow_Name] [Cash Flow]
14 Repairs and maintenance

76900 77 77100 77200 77300 : 77400 Jorg Janke: Jorg Janke: lue (key) of the The The unique account number line name of the report 77500 unt (needs to be a line. The first ocurrence is (key) 77900 count) Jorg Janke: used only for new lines. 78 The line key of the report line - This example is using the 78100 US Report Structure 78200 78300 78400 78500 78600 78700 78800 78900 79 79100 79200 79300 79400 79500 79600 79700 80 80100 80200 80300 80400 805 80510 80520 80530 80540 80700 80800 80900 82 82100 82200 82300 82400 825 82510 82520 82530 82540 82550 82700 82800 82900 83 83100 83200 83300 89 89100 89200 89300 89900 91 911 912 913 95 951 952 953 955

78

Other Operating Expenses 15

Bad Debt

79

Default/Suspense Accounts

79_ 79__ 80

Total Operating Expenses Operating Income Other Income 5 4 6 Interest Dividents Gross Rents

805

Currency Gain

82

Other Expense 18 19 Interest Charitable Contributions

825

Currency Loss

83

Expense (Absorbed)

83_ 89

Net Income before Tax Income Tax & Summary

89_

Net Income