Build a General Ledger Spreadsheet

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0	1	1010001	Cash - Merchant Account	B040VS	5011VP	D	2
0	1	1030001	Cash - Checking	B030VS	5013VP	D	2
0	1	1050001	Cash - PaineWebber	B020VS	5015VP	D	2
0	1	1200001	Accounts Receivable	B050VS	5031VP	D	2
0	1	1250001	Notes Receivable Current	B055VS	5047VP	D	2
0	1	1310001	Inv - Blueprinting	B060VS	5051VP	D	2
0	1	1320001	Inv - Supplies	B060VS	5053VP	D	2
0	1	1330001	Inv - Mounting & Laminating	B060VS	5055VP	D	2
0	1	1340001	Inv - Xerox	B060VS	5057VP	D	2
0	1	1350001	Inv - Delivery & Other	B060VS	5059VP	D	2
0	1	1360001	Inv - Color Copies	B060VS	5061VP	D	2
0	1	1370001	Inv - Color Cad	B060VS	5063VP	D	2
0	1	1380001	Inv - Cad Plotting	B060VS	5065VP	D	2
0	1	1390001	Inv - Unused	B060VS	5067VP	D	2
0	1	1410001	Inventory Reserves	B065VS	5091VP	D	2
0	1	1600001	Prepaid Federal Income Taxes	B070VS	5303VP	D	2
0	1	1700001	Prepaid State Income Taxes	B080VS	5305VP	D	2
0	1	2010001	Vehicles	B110VS	5357VP	D	2
0	1	2030001	Computer Equipment	B140VS	5363VP	D	2
0	1	2050001	Leasehold Improvements	B150VS	5365VP	D	2
0	1	2070001	Furniture & Fixtures	B120VS	5359VP	D	2
0	1	2090001	Equipment	B130VS	5361VP	D	2
0	1	2110001	Accumulated Depreciation	B160VS	5367VP	C	2
0	1	2130001	Goodwill	B240VS	5507VP	D	2
0	1	2150001	Accum Amort : Goodwill	B250VS	5509VP	C	2
0	1	2170001	Deposits & Other	B210VS	5501VP	D	2
0	1	2190001	State Income Tax Refund Due	B220VS	5503VP	D	2
0	1	2210001	Fed Income Tax Refund Due	B230VS	5505VP	D	2
0	1	3010001[3]	Accounts Payable	B330VS	6007VP	C	2
0	1	3030001	Payroll Taxes Payable	B340VS	6009VP	C	2
0	1	3050001	Sales Tax Payable	B350VS	6011VP	C	2
0	1	3070001	Credit Card Payable	B360VS	6013VP	C	2
0	1	3090001	Current Portion L/T Debt	B370VS	6015VP	C	2
0	1	3210001	Note Payable 1	B410VS	6031VP	C	2
0	1	3230001	Note Payable 2	B410VS	6033VP	C	2
0	1	3250001	Note Payable 3	B410VS	6035VP	C	2
0	1	3270001	Less Current Portion Above	B410VS	6037VP	D	2
0	1	4010001[4]	Capital Stock	B520VS	6107VP	D	2
0	1	4030001	Additional Paid In Capital	B530VS	6109VP	D	2
0	1	4050001	Retained Earnings	B540VS	6111VP	D	2
0	1	5310001[5]	Blueprinting	P010VS	1001VP	C	2
0	1	5320001	Supplies - Resale	P020VS	1401VP	C	2
0	1	5330001	Mounting & Laminating	P030VS	1801VP	C	2
0	1	5340001	Xerox	P040VS	2201VP	C	2
0	1	5350001	Delivery & Other	P050VS	2601VP	C	2
0	1	5360001	Color Copies	P060VS	3001VP	C	2
0	1	5370001	Color Cad	P070VS	3401VP	C	2
0	1	5380001	Cad Plotting	P090VS	3801VP	C	2
0	1	5390001	Unused	P100VS	4201VP	C	2
1	1	5410101	Sales - Discounts	P105VS	1003VP	C	2
2	1	5410201	Sales - Discounts	P105VS	1403VP	C	2
3	1	5410301	Sales - Discounts	P105VS	1803VP	C	2
4	1	5410401	Sales - Discounts	P105VS	2203VP	C	2
5	1	5410501	Sales - Discounts	P105VS	2603VP	C	2
6	1	5410601	Sales - Discounts	P105VS	3003VP	C	2
7	1	5410701	Sales - Discounts	P105VS	3403VP	C	2
8	1	5410801	Sales - Discounts	P105VS	3803VP	C	2
9	1	5410901	Sales - Discounts	P105VS	4203VP	C	2
0	1	6310001[6]	Blueprinting	P110VS	1023VP	D	2
0	1	6320001	Supplies - Resale	P115VS	1423VP	D	2
0	1	6330001	Mounting & Laminating	P120VS	1823VP	D	2
0	1	6340001	Xerox	P125VS	2223VP	D	2
0	1	6350001	Delivery & Other	P130VS	2623VP	D	2
0	1	6360001	Color Copies	P135VS	3023VP	D	2
0	1	6370001	Color Cad	P140VS	3423VP	D	2
0	1	6380001	Cad Plotting	P145VS	3823VP	D	2
0	1	6390001	Unused	P150VS	4223VP	D	2
1	1	6510101	Diazo Supplies	P155VS	1025VP	D	2
2	1	6510201	Diazo Supplies	P155VS	1425VP	D	2
3	1	6510301	Diazo Supplies	P155VS	1825VP	D	2
4	1	6510401	Diazo Supplies	P155VS	2225VP	D	2
5	1	6510501	Diazo Supplies	P155VS	2625VP	D	2
6	1	6510601	Diazo Supplies	P155VS	3025VP	D	2
7	1	6510701	Diazo Supplies	P155VS	3425VP	D	2
8	1	6510801	Diazo Supplies	P155VS	3825VP	D	2
9	1	6510901	Diazo Supplies	P155VS	4225VP	D	2
1	1	6530101	Resale Supplies	P160VS	1027VP	D	2
2	1	6530201	Resale Supplies	P160VS	1427VP	D	2
3	1	6530301	Resale Supplies	P160VS	1827VP	D	2
4	1	6530401	Resale Supplies	P160VS	2227VP	D	2
5	1	6530501	Resale Supplies	P160VS	2627VP	D	2
6	1	6530601	Resale Supplies	P160VS	3027VP	D	2
7	1	6530701	Resale Supplies	P160VS	3427VP	D	2
8	1	6530801	Resale Supplies	P160VS	3827VP	D	2
9	1	6530901	Resale Supplies	P160VS	4227VP	D	2
1	1	6550101	Operating Supplies	P165VS	1029VP	D	2
2	1	6550201	Operating Supplies	P165VS	1429VP	D	2
3	1	6550301	Operating Supplies	P165VS	1829VP	D	2
4	1	6550401	Operating Supplies	P165VS	2229VP	D	2
5	1	6550501	Operating Supplies	P165VS	2629VP	D	2
6	1	6550601	Operating Supplies	P165VS	3029VP	D	2
7	1	6550701	Operating Supplies	P165VS	3429VP	D	2
8	1	6550801	Operating Supplies	P165VS	3829VP	D	2
9	1	6550901	Operating Supplies	P165VS	4229VP	D	2
1	1	6570101	Mounting & Laminating Supplies	P170VS	1031VP	D	2
2	1	6570201	Mounting & Laminating Supplies	P170VS	1431VP	D	2
3	1	6570301	Mounting & Laminating Supplies	P170VS	1831VP	D	2
4	1	6570401	Mounting & Laminating Supplies	P170VS	2231VP	D	2
5	1	6570501	Mounting & Laminating Supplies	P170VS	2631VP	D	2
6	1	6570601	Mounting & Laminating Supplies	P170VS	3031VP	D	2
7	1	6570701	Mounting & Laminating Supplies	P170VS	3431VP	D	2
8	1	6570801	Mounting & Laminating Supplies	P170VS	3831VP	D	2
9	1	6570901	Mounting & Laminating Supplies	P170VS	4231VP	D	2
1	1	6590101	Spec Supplies	P175VS	1033VP	D	2
2	1	6590201	Spec Supplies	P175VS	1433VP	D	2
3	1	6590301	Spec Supplies	P175VS	1833VP	D	2
4	1	6590401	Spec Supplies	P175VS	2233VP	D	2
5	1	6590501	Spec Supplies	P175VS	2633VP	D	2
6	1	6590601	Spec Supplies	P175VS	3033VP	D	2
7	1	6590701	Spec Supplies	P175VS	3433VP	D	2
8	1	6590801	Spec Supplies	P175VS	3833VP	D	2
9	1	6590901	Spec Supplies	P175VS	4233VP	D	2
1	1	6610101	Cad Supplies	P180VS	1035VP	D	2
2	1	6610201	Cad Supplies	P180VS	1435VP	D	2
3	1	6610301	Cad Supplies	P180VS	1835VP	D	2
4	1	6610401	Cad Supplies	P180VS	2235VP	D	2
5	1	6610501	Cad Supplies	P180VS	2635VP	D	2
6	1	6610601	Cad Supplies	P180VS	3035VP	D	2
7	1	6610701	Cad Supplies	P180VS	3435VP	D	2
8	1	6610801	Cad Supplies	P180VS	3835VP	D	2
9	1	6610901	Cad Supplies	P180VS	4235VP	D	2
1	1	6630101	Freight	P185VS	1037VP	D	2
2	1	6630201	Freight	P185VS	1437VP	D	2
3	1	6630301	Freight	P185VS	1837VP	D	2
4	1	6630401	Freight	P185VS	2237VP	D	2
5	1	6630501	Freight	P185VS	2637VP	D	2
6	1	6630601	Freight	P185VS	3037VP	D	2
7	1	6630701	Freight	P185VS	3437VP	D	2
8	1	6630801	Freight	P185VS	3837VP	D	2
9	1	6630901	Freight	P185VS	4237VP	D	2
1	1	6650101	Machine Maintenance	P190VS	1039VP	D	2
2	1	6650201	Machine Maintenance	P190VS	1439VP	D	2
3	1	6650301	Machine Maintenance	P190VS	1839VP	D	2
4	1	6650401	Machine Maintenance	P190VS	2239VP	D	2
5	1	6650501	Machine Maintenance	P190VS	2639VP	D	2
6	1	6650601	Machine Maintenance	P190VS	3039VP	D	2
7	1	6650701	Machine Maintenance	P190VS	3439VP	D	2
8	1	6650801	Machine Maintenance	P190VS	3839VP	D	2
9	1	6650901	Machine Maintenance	P190VS	4239VP	D	2
0	1	7010001[7]	Advertising	P310VP	4501VP	D	2
0	1	7030001	Amortization	P320VP	4505VP	D	2
0	1	7050001	Bank Service Charges	P330VP	4507VP	D	2
0	1	7070001	Contract Labor	P340VP	4509VP	D	2
0	1	7090001	Contributions	P350VP	4511VP	D	2
0	1	7110001	Depreciation Expense	P360VP	4513VP	D	2
0	1	7130001	Dues & Subscriptions	P370VP	4515VP	D	2
0	1	7150001	Entertainment	P380VP	4517VP	D	2
0	1	7170001	Equipment Rental	P390VP	4519VP	D	2
0	1	7190001	Equipment Lease	P400VP	4521VP	D	2
0	1	7210001	Insurance - General	P410VP	4523VP	D	2
0	1	7230001	Insurance - Automobile	P420VP	4525VP	D	2
0	1	7250001	Insurance - Health	P430VP	4527VP	D	2
0	1	7270001	Insurance - Boat	P440VP	4529VP	D	2
0	1	7290001	Insurance - Officer	P450VP	4531VP	D	2
0	1	7310001	Interest Expense	P460VP	4533VP	D	2
0	1	7330001	Management Fee	P470VP	4535VP	D	2
0	1	7350001	Miscellaneous	P480VP	4537VP	D	2
0	1	7370001	Office Supplies	P490VP	4539VP	D	2
0	1	7390001	Professional Fees	P500VP	4541VP	D	2
0	1	7410001	Postage	P510VP	4543VP	D	2
0	1	7430001	Repairs & Maintenance	P520VP	4545VP	D	2
0	1	7450001	Rent	P530VP	4547VP	D	2
0	1	7470001	Taxes: Other	P560VP	4553VP	D	2
0	1	7490001	Telephone	P570VP	4555VP	D	2
0	1	7510001	Utilities	P580VP	4557VP	D	2
0	1	7530001	Vehicle Expense	P590VP	4559VP	D	2
0	1	7550001	Vehicle Repairs	P600VP	4561VP	D	2
0	1	7570001	Workers Compensation	P610VP	4563VP	D	2
2	1	8020201[8]	Salaries - Administrative	P550VP	4551VP	D	2
3	1	8020301	Salaries - Officer	P540VP	4549VP	D	2
1	1	8200101	Payroll Taxes	P195VS	1041VP	D	2
2	1	8200201	Payroll Taxes	P195VS	1441VP	D	2
3	1	8200301	Payroll Taxes	P195VS	1841VP	D	2
4	1	8200401	Payroll Taxes	P195VS	2241VP	D	2
5	1	8200501	Payroll Taxes	P195VS	2641VP	D	2
6	1	8200601	Payroll Taxes	P195VS	3041VP	D	2
7	1	8200701	Payroll Taxes	P195VS	3441VP	D	2
8	1	8200801	Payroll Taxes	P195VS	3841VP	D	2
9	1	8200901	Payroll Taxes	P195VS	4241VP	D	2
26	1	8262601	Wages - Diazo	P215VS	1043VP	D	2
27	1	8262701	Wages - Inside Sales	P215VS	1443VP	D	2
28	1	8262801	Wages - Cad	P215VS	1843VP	D	2
29	1	8262901	Wages - Xerox	P215VS	2243VP	D	2
30	1	8263001	Wages - Dispatch & Drivers	P215VS	2643VP	D	2
31	1	8263101	Wages - Color Copies	P215VS	3043VP	D	2
32	1	8263201	Wages - Color Cad	P215VS	3443VP	D	2
33	1	8263301	Wages - Cad	P215VS	3843VP	D	2
34	1	8263401	Wages - Unused	P215VS	4243VP	D	2
0	1	9010001	Interest Income	P680VP	4707VP	C	2
0	AA	97100AA	REVENUE	P005SR		C	0
4	AA	97104AA	BLUEPRINTING	P010IP		C	1
8	AA	97108AA	SUPPLIES RESALE	P020IP		C	1
12	AA	97112AA	MOUNTING/LAMINATING	P030IP		C	1
16	AA	97116AA	XEROX	P040IP		C	1
20	AA	97120AA	DELIVERY & OTHER	P050IP		C	1
24	AA	97124AA	COLOR COPIES	P060IP		C	1
28	AA	97128AA	COLOR CAD	P070IP		C	1
32	AA	97132AA	CAD PLOTTING	P090IP		C	1
36	AA	97136AA	UNUSED	P100IP		C	1
40	AA	97140AA	SALES DISCOUNTS	P105IP		C	1
44	AA	97144AA	TOTAL REVENUE	P106SS		C	4
46	AA	97146AA	LINE FEED	P107LF			0
48	AA	97148AA	COST OF REVENUE	P109GH		D	0
52	AA	97152AA	BLUEPRINTING	P110IP		D	1
56	AA	97156AA	SUPPLIES RESALE	P115IP		D	1
60	AA	97160AA	MOUNTING/LAMINATING	P120IP		D	1
64	AA	97164AA	XEROX	P125IP		D	1
68	AA	97168AA	DELIVERY & OTHER	P130IP		D	1
72	AA	97172AA	COLOR COPIES	P135IP		D	1
76	AA	97176AA	COLOR CAD	P140IP		D	1
80	AA	97180AA	CAD PLOTTING	P145IP		D	1
84	AA	97184AA	UNUSED	P150IP		D	1
88	AA	97188AA	DIAZO SUPPLIES	P155IP		D	1
92	AA	97192AA	RESALE SUPPLIES	P160IP		D	1
96	AA	97196AA	OPERATING SUPPLIES	P165IP		D	1
0	AA	97200AA	MOUNTING/LAMINATING SUPPLIE	P170IP		D	1
4	AA	97204AA	SPEC SUPPLIES	P175IP		D	1
8	AA	97208AA	CAD SUPPLIES	P180IP		D	1
12	AA	97212AA	FREIGHT	P185IP		D	1
16	AA	97216AA	MACHINE MAINTENANCE	P190IP		D	1
20	AA	97220AA	PAYROLL TAXES	P195IP		D	1
24	AA	97224AA	TOTAL COST OF REVENUE	P250SS		D	4
28	AA	97228AA	GROSS PROFIT	P275TT		C	4
30	AA	97230AA	LINE FEED	P290LF			0
32	AA	97232AA	OPERATING EXPENSES	P300GH		D	0
36	AA	97236AA	TOTAL OPERATING EXPENSES	P650SS		D	4
40	AA	97240AA	OPERATING INCOME	P660ST		C	4
44	AA	97244AA	OTHER INCOME (EXPENSE)	P670GH		C	0
48	AA	97248AA	NET INCOME (LOSS)	P695NT		C	4
1	AA	97501AA	REVENUE	P	1000GH	C	0
2	AA	97502AA	REVENUE	P	1400GH	C	0
3	AA	97503AA	REVENUE	P	1800GH	C	0
4	AA	97504AA	REVENUE	P	2200GH	C	0
5	AA	97505AA	REVENUE	P	2600GH	C	0
6	AA	97506AA	REVENUE	P	3000GH	C	0
7	AA	97507AA	REVENUE	P	3400GH	C	0
8	AA	97508AA	REVENUE	P	3800GH	C	0
9	AA	97509AA	REVENUE	P	4200GH	C	0
1	AA	97601AA	TOTAL REVENUE	P	1020ST	C	4
2	AA	97602AA	TOTAL REVENUE	P	1420ST	C	4
3	AA	97603AA	TOTAL REVENUE	P	1820ST	C	4
4	AA	97604AA	TOTAL REVENUE	P	2220ST	C	4
5	AA	97605AA	TOTAL REVENUE	P	2620ST	C	4
6	AA	97606AA	TOTAL REVENUE	P	3020ST	C	4
7	AA	97607AA	TOTAL REVENUE	P	3420ST	C	4
8	AA	97608AA	TOTAL REVENUE	P	3820ST	C	4
9	AA	97609AA	TOTAL REVENUE	P	4220ST	C	4
1	AA	97701AA	COST OF REVENUE	P	1021GH	D	0
2	AA	97702AA	COST OF REVENUE	P	1421GH	D	0
3	AA	97703AA	COST OF REVENUE	P	1821GH	D	0
4	AA	97704AA	COST OF REVENUE	P	2221GH	D	0
5	AA	97705AA	COST OF REVENUE	P	2621GH	D	0
6	AA	97706AA	COST OF REVENUE	P	3021GH	D	0
7	AA	97707AA	COST OF REVENUE	P	3421GH	D	0
8	AA	97708AA	COST OF REVENUE	P	3821GH	D	0
9	AA	97709AA	COST OF REVENUE	P	4221GH	D	0
1	AA	97801AA	TOTAL COST OF REVENUE	P	1095ST	D	4
2	AA	97802AA	TOTAL COST OF REVENUE	P	1495ST	D	4
3	AA	97803AA	TOTAL COST OF REVENUE	P	1895ST	D	4
4	AA	97804AA	TOTAL COST OF REVENUE	P	2295ST	D	4
5	AA	97805AA	TOTAL COST OF REVENUE	P	2695ST	D	4
6	AA	97806AA	TOTAL COST OF REVENUE	P	3095ST	D	4
7	AA	97807AA	TOTAL COST OF REVENUE	P	3495ST	D	4
8	AA	97808AA	TOTAL COST OF REVENUE	P	3895ST	D	4
9	AA	97809AA	TOTAL COST OF REVENUE	P	4295ST	D	4
1	AA	97901AA	GROSS PROFIT	P	1098TT	C	4
2	AA	97902AA	GROSS PROFIT	P	1498TT	C	4
3	AA	97903AA	GROSS PROFIT	P	1898TT	C	4
4	AA	97904AA	GROSS PROFIT	P	2298TT	C	4
5	AA	97905AA	GROSS PROFIT	P	2698TT	C	4
6	AA	97906AA	GROSS PROFIT	P	3098TT	C	4
7	AA	97907AA	GROSS PROFIT	P	3498TT	C	4
8	AA	97908AA	GROSS PROFIT	P	3898TT	C	4
9	AA	97909AA	GROSS PROFIT	P	4298TT	C	4
1	AA	98001AA	NEW PAGE	P	1099HF		0
2	AA	98002AA	NEW PAGE	P	1499HF		0
3	AA	98003AA	NEW PAGE	P	1899HF		0
4	AA	98004AA	NEW PAGE	P	2299HF		0
5	AA	98005AA	NEW PAGE	P	2699HF		0
6	AA	98006AA	NEW PAGE	P	3099HF		0
7	AA	98007AA	NEW PAGE	P	3499HF		0
8	AA	98008AA	NEW PAGE	P	3899HF		0
9	AA	98009AA	NEW PAGE	P	4299HF		0
11	AA	98011AA	OPERATING EXPENSES	P	4500GH	D	0
13	AA	98013AA	TOTAL OPERATING EXPENSES	P	4700SS	D	4
15	AA	98015AA	OTHER INCOME (EXPENSE)	P	4705GH	C	0
17	AA	98017AA	TOTAL OTHER INCOME(EXPENSE)	P	4799SS	C	2
0	AA	98500AA	ASSETS	B005HL		D	9
4	AA	98504AA	CURRENT ASSETS	B010GH		D	0
8	AA	98508AA	CASH PAINE WEBBER	B020IP		D	1
12	AA	98512AA	CASH CHECKING	B030IP		D	1
16	AA	98516AA	CASH MERCHANT ACCOUNT	B040IP		D	1
20	AA	98520AA	ACCOUNTS RECEIVABLE	B050IP		D	1
24	AA	98524AA	NOTES RECEIVABLE CURRENT	B055IP		D	1
28	AA	98528AA	INVENTORIES	B060IP		D	1
32	AA	98532AA	INVENTORY RESERVES	B065IP		D	1
36	AA	98536AA	PREPAID FEDERAL TAXES	B070IP		D	1
38	AA	98538AA	PREPAID STATE INCOME TAX	B080IP		D	1
42	AA	98542AA	TOTAL CURRENT ASSETS	B090ST		D	4
46	AA	98546AA	LINE FEED	B095LF			0
50	AA	98550AA	FIXED ASSETS	B100GH		D	0
54	AA	98554AA	VEHICLES	B110IP		D	1
58	AA	98558AA	FURNITURE & FIXTURES	B120IP		D	1
62	AA	98562AA	EQUIPMENT	B130IP		D	1
66	AA	98566AA	COMPUTER EQUIPMENT	B140IP		D	1
70	AA	98570AA	LEASEHOLD IMPROVMENTS	B150IP		D	1
72	AA	98572AA	ACCUMULATED DEPRECIATION	B160IP		D	1
74	AA	98574AA	TOTAL FIXED ASSETS	B190ST		D	4
78	AA	98578AA	LINE FEED	B195LF			0
82	AA	98582AA	OTHER ASSETS	B200GH		D	0
86	AA	98586AA	DEPOSITS & OTHER	B210IP		D	1
90	AA	98590AA	STATE INCOME TAX REFUND DUE	B220IP		D	1
94	AA	98594AA	FED INCOME TAX REFUND DUE	B230IP		D	1
98	AA	98598AA	GOODWILL	B240IP		D	1
0	AA	98600AA	ACCRUED AMORT GOODWILL	B250IP		D	1
4	AA	98604AA	TOTAL OTHER ASSETS	B260ST		D	4
8	AA	98608AA	TOTAL ASSETS	B290GT		D	4
12	AA	98612AA	NEW PAGE	B300HF			0
16	AA	98616AA	LIABILITIES	B310HL		C	9
20	AA	98620AA	CURRENT LIABILITIES	B320GH		C	0
24	AA	98624AA	ACCOUNTS PAYABLE	B330IP		C	1
28	AA	98628AA	PAYROLL TAXES PAYABLE	B340IP		C	1
32	AA	98632AA	SALES TAX PAYABLE	B350IP		C	1
36	AA	98636AA	CREDIT CARD PAYABLE	B360IP		C	1
38	AA	98638AA	CURRENT PORTION L/T DEBT	B370IP		C	1
40	AA	98640AA	TOTAL CURRENT LIABILITIES	B380SS		C	4
44	AA	98644AA	LINE FEED	B395LF			0
48	AA	98648AA	LONG-TERM LIABILITIES	B400GH		C	0
52	AA	98652AA	NOTES PAYABLE	B410IP		C	1
56	AA	98656AA	TOTAL LONG-TERM LIABILITIES	B450SS		C	4
60	AA	98660AA	TOTAL LIABILITIES	B490ST		C	4
64	AA	98664AA	EQUITY	B500HL		C	9
68	AA	98668AA	STOCKHOLDERS' EQUITY	B510GH		C	0
72	AA	98672AA	ADDTL PAID IN CAPITAL	B510IP		D	1
76	AA	98676AA	CAPITAL STOCK	B520IP		D	1
80	AA	98680AA	RETAINED EARNINGS	B540IP		D	1
84	AA	98684AA	NET INCOME (LOSS)	B550NP		C	2
88	AA	98688AA	TOTAL STOCKHOLDERS' EQUITY	B560ST		C	4
92	AA	98692AA	TOTAL LIABILITIES & EQUITY	B590GT		C	4
0	AA	99000AA	ASSETS	B	5000HL	D	9
4	AA	99004AA	CURRENT ASSETS	B	5005GH	D	0
12	AA	99012AA	CASH	B	5010GH	D	0
16	AA	99016AA	TOTAL CASH	B	5025SS	D	4
18	AA	99018AA	LINE FEED	B	5027LF		0
20	AA	99020AA	ACCOUNTS RECEIVABLE	B	5030GH	D	0
22	AA	99022AA	TOTAL A/R	B	5040SS	D	4
23	AA	99023AA	LINE FEED	B	5045LF		0
24	AA	99024AA	NOTES RECEIVABLE CURRENT	B	5046GH	D	1
26	AA	99026AA	TOTAL N/R CURRENT	B	5048SS	D	4
27	AA	99027AA	LINE FEED	B	5049LF		0
28	AA	99028AA	INVENTORIES	B	5050GH	D	0
30	AA	99030AA	TOTAL INVENTORIES	B	5085SS	D	4
31	AA	99031AA	LINE FEED	B	5087LF		0
32	AA	99032AA	INVENTORY RESERVES	B	5090GH	D	0
35	AA	99035AA	LINE FEED	B	5197LF		0
36	AA	99036AA	OTHER CURRENT ASSETS	B	5300GH	D	0
40	AA	99040AA	TOTAL OTHER CURRENT ASSETS	B	5325SS	D	4
42	AA	99042AA	LINE FEED	B	5327LF		0
44	AA	99044AA	TOTAL CURRENT ASSETS	B	5330ST	D	4
45	AA	99045AA	LINE FEED	B	5333LF		0
48	AA	99048AA	FIXED ASSETS	B	5355GH	D	0
52	AA	99052AA	TOTAL FIXED ASSETS	B	5399SS	D	4
54	AA	99054AA	LINE FEED	B	5400LF		0
56	AA	99056AA	OTHER ASSETS	B	5500GH	D	0
60	AA	99060AA	TOTAL OTHER ASSETS	B	5550SS	D	4
62	AA	99062AA	LINE FEED	B	5599LF		0
64	AA	99064AA	TOTAL ASSETS	B	5600GT	D	4
72	AA	99072AA	NEW PAGE	B	5601HF		0
76	AA	99076AA	LIABILITIES	B	6000HL		9
80	AA	99080AA	CURRENT LIABILITIES	B	6005GH	C	0
84	AA	99084AA	TOTAL CURRENT LIABILITIES	B	6025SS	C	0
88	AA	99088AA	LONG-TERM LIABILITIES	B	6030GH	C	0
92	AA	99092AA	TOTAL LONG-TERM LIABILITIES	B	6055SS	C	0
96	AA	99096AA	TOTAL LIABILITIES	B	6099ST	C	0
0	AA	99100AA	EQUITY	B	6100HL		0
4	AA	99104AA	STOCKHOLDERS' EQUITY	B	6105GH	C	0
8	AA	99108AA	NET INCOME (LOSS)	B	6113NP	C	2
12	AA	99112AA	TOTAL STOCKHOLDERS' EQUITY	B	6125ST	C	4
16	AA	99116AA	TOTAL LIABILITIES & EQUITY	B	6127GT	C	4

[1]

This is the chart of accounts that made the sample financial statements in sheets 1-4. The sheet is sorted in account number order showing the different types of accounts. See the comments in each section for details concerning the different types of accounts.

[2]

100 series accounts are for current assets.

[3]

The 300 series is for Liability accounts.

[4]

The 400 series is for LT Liability and Equity accounts.

[5]

The 500 series is for Sales related accounts.

[6]

The 600 series is for the Cost of Sales accounts.

[7]

The 700 series is for the Expense accounts. Notice these accounts have 00 for the two middle digits, this denotes these as expenses that will not be allocated to the nine departments this ledger is built to service.

[8]

The 800 series is normally used for Payroll related accounts. If needed the 850-899 range can be used in case more expense accounts are needed. Note the middle digits