SAMPLE GENERAL LEDGER CHART OF ACCOUNTS GENERAL LEDGER ACCOUNT MASTER - FINANCIAL STATEMENT ORDER PRINT-OUT
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1 Page 1 of 9 SAMPLE GENERAL LEGER HART OF AOUNTS GENERAL LEGER AOUNT MASTER - FINANIAL STATEMENT ORER PRINT-OUT FIN-STMNT OE IS USE FOR FORMATTING THE P&L AN BALANE SHEET SHEL-OE IS USE FOR FORMATTING THE SUPPORTING SHEULES PAREN ONTRL ONTROLS PARENTHESIS URING PRINTING AOUNT FIN-STMT---- SHEL PAREN NO F/S ESRIPTION OE EXPT N OE TL TOTAL ASH 5198ST GRAN TOTAL TOTAL BUILINGS 5199GT 6079ST TOTAL MAHINER AN EQT TOTAL FURNITURE & FIXTURES 6119ST 6149ST TOTAL AUTOS AN TRUKS 6280ST TOTAL URRENT EAR EPR HG 6284ST TOTAL 1058ST GRAN TOTAL 1059GT TOTAL STORE ST TOTAL STORE ST GRAN TOTAL 2689GT ONSOLIATE AVERTISING ONSOLIATE SUPPLIES 1001H 2001H ONSOLIATE ASH ATS ONSOLIATE FIXE ASSETS 5005H 6005H TEXT FOR AV SHEULE 1004H AVERTISING SHEULE TEXT FOR SUPPLIES 1005H 2003H TEXT - SUPPLIES- 2N LINE SUPPLIES SHEULE 2003H 2005H ASH SHE - TEXT FIXE ASSETS - TEXT LINE 5011H 6003H FIXE ASSET SHE - TEXT 6004H ONSOLIATE STATEMENT STORE 1 B001H B001H 0001H STORE 2 B001H 0001H ASSETS B100HL URRENT ASSETS B120TX ASH B130IP ASH IN BANK - STORE 1 B130VS 5121VP ASH IN BANK - STORE 2 B130VS 5122VP ASH - A / AP RELASS ASH ON HAN - STORE 1 B130VS B130VS 5170VP 5181VP ASH ON HAN - STORE 2 B130VS 5182VP ASH IN BANK - INT BRG AT B130VS AOUNTS REEIVABLE B200IP 5197VP AOUNTS RE - STORE 1 B200VS AOUNTS RE - STORE 2 B200VS ATS RE-INTERO ELIMINATE B200VS OTHER REEIVABLES B220VP ALLOWANE FOR OLLETION B275VP INVENTOR INVENTOR - STORE 1 B280IP B280VS INVENTOR - STORE 2 LIFO INVENTOR AJUSTMENT B280VS B280VS
2 Page 2 of 9 SAMPLE GENERAL LEGER HART OF AOUNTS GENERAL LEGER AOUNT MASTER - FINANIAL STATEMENT ORER PRINT-OUT FIN-STMNT OE IS USE FOR FORMATTING THE P&L AN BALANE SHEET SHEL-OE IS USE FOR FORMATTING THE SUPPORTING SHEULES PAREN ONTRL ONTROLS PARENTHESIS URING PRINTING AOUNT FIN-STMT---- SHEL PAREN NO F/S ESRIPTION OE EXPT N OE TL LIFO INVENTOR AJUSTMENT B280VS PREPAI INSURANE PREPAI INS - AUTO & TRUK B285IP B285VS PREPAI INS - BLG/ONTENTS TOTAL URRENT ASSETS B285VS B290IT FIXE ASSETS B300GH LAN B310IP 6020GH LAN 1995 B310VS 6020VP LAN 1995 B310VS 6020VP TOTAL LAN B318ST 6029ST LINE SPAE B319LF BUILINGS B320IP 6040GH BUILING 1995 BUILING 1995 B320VS B320VS 6040VP 6042VP BUILING 1997 BUILING 1997 B320VS B320VS 6044VP 6046VP BUILING 1996 AITION B320VS 6048VP MAHINER AN EQUIPMENT 1992 LATHE 7R B B330IP 6080GH 6080VP BORING MAHINE 7R B 1993 VALVE GRINER 7R B 6082VP 6084VP BOIL TANK 1993 GLASS BEA 7R B 7R B 6086VP 6088VP VALVE MAHINE 7R B 6090VP SAFET ALARM 1996 PRESS 7R B 7R B 6092VP 6094VP SUNNEN HONE 7R B 6096VP FLWHEEL GRNR 7R B 6098VP FLWHEEL GRNR 7R B 6100VP BRAKE LATHE 7R B 6102VP RESURFAER 7R B 6104VP VALVE GRINER 7R B 6106VP VALVE GRINER 7R B 1997 BOIL TANK 7R B 6112VP 6114VP FURNITURE AN FIXTURES B340IP 6120GH FURN & FIX 1993 ALARM SSTEM 7R B 7R B B340VS B340VS 6120VP 6122VP OMPUTER 5R B B340VS 6124VP OMPUTER 5R B B340VS 6136VP TELEPHONE 1997 OMPUTER 7R B 5R B B340VS B340VS 6140VP 6142VP AUTOS AN TRUKS B350IP 6150GH OGE VAN 1992 OGE VAN 5R B 5R B 6164VP 6166VP FOR PU 1996 FOR RANGER 5R B 5R B 6170VP 6172VP HEV S10 5R B RESERVE-1996 HEV S VP 6173VP
3 Page 3 of 9 SAMPLE GENERAL LEGER HART OF AOUNTS GENERAL LEGER AOUNT MASTER - FINANIAL STATEMENT ORER PRINT-OUT FIN-STMNT OE IS USE FOR FORMATTING THE P&L AN BALANE SHEET SHEL-OE IS USE FOR FORMATTING THE SUPPORTING SHEULES PAREN ONTRL ONTROLS PARENTHESIS URING PRINTING AOUNT FIN-STMT---- SHEL PAREN NO F/S ESRIPTION OE EXPT N OE TL LESS: ALLOW. EPREIATION B380IP RESERVE-1995 BUILING RESERVE-1995 BUILING RESERVE-1997 BUILING 6041VP 6045VP RESERVE-1997 BUILING RESERVE- 82 BLG AN 6043VP 6049VP RESERVE-1992 LATHE 6081VP RESERVE-1992 BORING MAH 6083VP RESERVE-1993 VALVE GRINR 6085VP RESERVE-1993 BOIL TANK 6087VP RESERVE-1993 GLASS BEA 6089VP RESERVE-1993 VALVE MAH 6091VP RESERVE-1994 SAFET ALARM 6093VP RESERVE-1996 PRESS RESERVE-1996 SUNNEN HONE 6095VP 6097VP RESERVE-1996 FLWHEEL GR RESERVE-1996 FLWHEEL GR 6099VP 6101VP RESERVE-1997 BRAKE LATHE 6103VP RESERVE-1997 RESURFAER RESERVE-1997 VALVE GRINR 6105VP 6107VP RESERVE-1997 VALVE GRINR RESERVE-1997 BOIL TANK 6113VP 6115VP RESERVE-1992 FURN & FIX RESERVE-1993 ALARM SSTEM 6121VP 6123VP RESERVE-1995 OMPUTER 6125VP RESERVE-1996 OMPUTER RESERVE-1996 TELEPHONE 6137VP 6141VP RESERVE-1997 OMPUTER 6143VP RESERVE-1993 OGE VAN 6165VP RESERVE-1992 OGE VAN 6167VP RESERVE-1995 FOR PU 6171VP RESERVE-1996 FOR RANGER 6173VP RESERVE- 88 FOR VAN 6175VP RESERVE - OMPOSITE NET EPREIABLE ASSETS B385ST 6283VP TOTAL FIXE ASSETS B390TT 6390GT OTHER ASSETS EPOSITS B500GH B510IP UTILIT B510VS UTILIT B510VS IRA IRA - PROPRIETOR B515IP B515VS IRA - SPOUSE B515VS BROKERAGE A/ - BROKER 1 BROKERAGE A/ - BROKER 2 B534VP B535VP MARKET VALUE AJUSTMENT TOTAL OTHER ASSETS B539VP B540IT TOTAL ASSETS LIABILITIES B590GT B600HL
4 Page 4 of 9 SAMPLE GENERAL LEGER HART OF AOUNTS GENERAL LEGER AOUNT MASTER - FINANIAL STATEMENT ORER PRINT-OUT FIN-STMNT OE IS USE FOR FORMATTING THE P&L AN BALANE SHEET SHEL-OE IS USE FOR FORMATTING THE SUPPORTING SHEULES PAREN ONTRL ONTROLS PARENTHESIS URING PRINTING AOUNT FIN-STMT---- SHEL PAREN NO F/S ESRIPTION OE EXPT N OE TL URRENT LIABILITIES B610TX NOTE PAABLE - BANK 1 NOTE PAABLE - BANK 2 B622VP B626VP AOUNTS PAABLE AOUNTS PAABLE B630IP B630VS ATS PA A/AR RELASS B630VS ATS PA-INTERO ELIMINATE B630VS HRISTMAS LUB B640IP XMAS - EMPLOEE #129 B640VS XMAS - EMPLOEE #255 B640VS XMAS - EMPLOEE #468 B640VS PAROLL TAXES PAABLE B680IP FE- W/H & FIA TAX PAABLE EI PAI (OFFSET FE PMT) STATE W/H TAX PAABLE IT W/H TAX PAABLE FE UNEMPL ARUAL PAABLE STATE UNEMPL ARUAL PAABL SALES TAX PAABLE B690IP SALES TAX PAABLE - STORE 1 SALES TAX PAABLE - STORE 2 B690VS B690VS SAVINGS BONS W/H & PAABLE ARUE SALARIES & BONUSES B695VP B700IP ARUE SALARIES B700VS ARUE BONUS PENSION PAABLE B700VS B705IP PENSION W/H B705VS PENSION - O. SHARE ARUE B705VS ARUE INTEREST B710VP ARUE PROPERT TAXES B720VP FEERAL IN TAX PAABLE B730VP STATE IN TAX PAABLE B731VP URR PORTION LONG TERM LIAB TOTAL URRENT LIABILITIES B735VP B740ST LINE SPAE B744LF EFERRE IN TAX - LIFO AJ TOTAL EFERRE INOME TAX B745VP B749ST LONG TERM LIABILITIES B750GH BUILING B762VP EQUIPMENT ONTRATS INSURANE LOAN - SV B764VP B770VP URR PORTION LONG TERM LIAB B783VP TOTAL LONG TERM LIABILIT TOTAL LIABILITIES B785ST B790TT NET WORTH APITAL STOK B800GH B810VP PAI IN SURPLUS PROPRIETOR S EQUIT B815VP B820VP
5 Page 5 of 9 SAMPLE GENERAL LEGER HART OF AOUNTS GENERAL LEGER AOUNT MASTER - FINANIAL STATEMENT ORER PRINT-OUT FIN-STMNT OE IS USE FOR FORMATTING THE P&L AN BALANE SHEET SHEL-OE IS USE FOR FORMATTING THE SUPPORTING SHEULES PAREN ONTRL ONTROLS PARENTHESIS URING PRINTING AOUNT FIN-STMT---- SHEL PAREN NO F/S ESRIPTION OE EXPT N OE TL PROPRIETOR S WITHRAWALS B825VP RETAINE EARNINGS EQUIT MARKET VALUE AJUSTMT B845VP B845VP EAR TO ATE EARNINGS NET EQUIT EFERRE EARNINGS B860NP B870VP TOTAL NET WORTH B930IT TOTAL LIAB & NET WORTH B940GT ONSOLIATE IVISIONS P001H STORE 1 IVISON P001H STORE 2 IVISION P001H SALES P050SR PARTS SALES P056IP PARTS SALES STORE 1 PARTS SALES STORE 2 P056VS P056VS ISOUNTS ALLOWE ISOUNTS ALLOWE P059IP P059VS ISOUNTS ALLOWE P059VS NET SALES OST OF SALES P090ER P100TX OST OF PROUT SOL OST OF PROUT SOL STORE 1 P110IP OST OF PROUT SOL STORE 2 TPE NINE SALES STORE TPE NINE SALES STORE TPE NINE SHOP LABOR STORE 1 TPE NINE SHOP LABOR STORE FREIGHT IN P130IP MIS SALES STORE 1 P130VS MIS SALES STORE 2 P130VS TOTAL OST OF SALES P150ST GROSS PROFIT P155TT MAHINE SHOP P162TX 3162GH LABOR SALES LABOR SALES - STORE 1 P165IP P165VS 3165VP LABOR SALES - STORE 2 P165VS 3166VP INTEROMPAN LABOR INTEROMPAN LABOR - STORE 1 P168IP P168VS 3168VP INTEROMPAN LABOR - STORE 2 P168VS 3169VP SALARIES & WAGES P170IP SALARIES & WAGES - SHOP 1 SALARIES & WAGES SHOP 2 P170VP P170VS 3170VP 3171VP PAROLL TAX EXPENSE - SHOP P173IP PAROLL TAX EXPENSE - SHOP 1 PAROLL TAX EXPENSE - SHOP 2 P173VS P173VS 3173VP 3174VP PENSION PLAN PENSION PLAN - SHOP 1 P175IP P175VS 3175VP PENSION PLAN - SHOP 2 GROUP INSURANE P175VS P176IP 3176VP
6 Page 6 of 9 SAMPLE GENERAL LEGER HART OF AOUNTS GENERAL LEGER AOUNT MASTER - FINANIAL STATEMENT ORER PRINT-OUT FIN-STMNT OE IS USE FOR FORMATTING THE P&L AN BALANE SHEET SHEL-OE IS USE FOR FORMATTING THE SUPPORTING SHEULES PAREN ONTRL ONTROLS PARENTHESIS URING PRINTING AOUNT FIN-STMT---- SHEL PAREN NO F/S ESRIPTION OE EXPT N OE TL GROUP INSURANE SHOP 1 P176VS 3177VP GROUP INSURANE - SHOP 2 EPREIATION P176VS P179IP 3178VP EPREIATION - SHOP 1 EPREIATION - SHOP 2 P179VS P179VS 3179VP 3180VP UTILITIES P181IP UTILITIES - SHOP 1 P181VS 3181VP UTILITIES - SHOP 2 P181VS 3182VP REPAIR P185IP REPAIR - SHOP 1 P185VS 3185VP REPAIR - SHOP 2 P185VS 3186VP SUPPLIES P190IP SUPPLIES - SHOP 1 SUPPLIES - SHOP 2 P190VS P190VS 3189VP 3190VP SUPPLIES FROM INV SUPPLIES FROM INV SHOP 1 P191IP P191VS 3194VP SUPPLIES FROM INV - SHOP 2 P191VS 3195VP WARRANT AJUSTMENT WARRANT AJUSTMENT SHOP 1 P193IP P193VS 3197VP WARRANT AJUSTMENT - SHOP 2 NET MAH SHOP - (IN)/EXP P193VS P195ST 3198VP 3199ST OPERATING EXPENSES LINE FEE P200TX P201LF SALESMEN SALARIES AN WAGES P204IP SALESMEN SALARIES AN WAGES SALESMEN SALARIES AN WAGES P204VS P204VS OUNTER SALARIES AN WAGES P206IP OUNTER SALARIES AN WAGES P206VS OUNTER SALARIES AN WAGES P206VS OFFIE SALARIES AN WAGES P208IP OFFIE SALARIES AN WAGES P208VS OFFIE SALARIES AN WAGES P208VS OTHER SALARIES AN WAGES OTHER SALARIES AN WAGES P210IP P210VS OTHER SALARIES AN WAGES P210VS PAROLL TAX EXPENSE PAROLL TAX EXPENSE P214IP P214VS PAROLL TAX EXPENSE P214VS PENSION PLAN EXPENSE P216IP PENSION PLAN EXPENSE PENSION PLAN EXPENSE P216VS P216VS AOUNTING EXPENSE P218IP AOUNTING EXPENSE AOUNTING EXPENSE P218VS P218VS AVERTISING AVERTISING P220IP P220VS 1020VP 1020VP AVERTISING SETION 179 EXPENSE P220VS P230IP 1030VP
7 Page 7 of 9 SAMPLE GENERAL LEGER HART OF AOUNTS GENERAL LEGER AOUNT MASTER - FINANIAL STATEMENT ORER PRINT-OUT FIN-STMNT OE IS USE FOR FORMATTING THE P&L AN BALANE SHEET SHEL-OE IS USE FOR FORMATTING THE SUPPORTING SHEULES PAREN ONTRL ONTROLS PARENTHESIS URING PRINTING AOUNT FIN-STMT---- SHEL PAREN NO F/S ESRIPTION OE EXPT N OE TL SETION 179 EXPENSE P230VS SETION 179 EXPENSE BA EBT EXPENSE P230VS P240IP BA EBT EXPENSE BA EBT EXPENSE P240VS P240VS BANK HARGES P250IP BANK HARGES P250VS BANK HARGES P250VS BUSINESS INSURANE P285IP BUSINESS INSURANE P285VS BUSINESS INSURANE P285VS OMPUTER EXPENSE P295IP OMPUTER EXPENSE OMPUTER EXPENSE P295VS P295VS TRUK & ELIVER EXPENSE TRUK & ELIVER EXPENSE P310IP P310VS TRUK & ELIVER EXPENSE P310VS EALER LINIS EALER LINIS P315IP P315VS EALER LINIS EPREIATION EXPENSE P315VS P320IP EPREIATION EXPENSE EPREIATION EXPENSE P320VS P320VS UES AN SUBSRIPTIONS P325IP UES AN SUBSRIPTIONS UES AN SUBSRIPTIONS P325VS P325VS EMPLOEE MEALS P330IP EMPLOEE MEALS P330VS EMPLOEE MEALS P330VS EMPLOEE TRAINING P335IP EMPLOEE TRAINING P335VS EMPLOEE TRAINING P335VS GROUP INSURANE GROUP INSURANE P370IP P370VS GROUP INSURANE P370VS INTEREST EXPENSE INTEREST EXPENSE P380IP P380VS INTEREST EXPENSE P380VS LEGAL & OLLETION P400IP LEGAL & OLLETION LEGAL & OLLETION P400VS P400VS MISELLANEOUS P430IP MISELLANEOUS MISELLANEOUS P430VS P430VS PROPERT TAX EXPENSE PROPERT TAX EXPENSE P465IP P465VS PROPERT TAX EXPENSE RENT P465VS P470IP
8 Page 8 of 9 SAMPLE GENERAL LEGER HART OF AOUNTS GENERAL LEGER AOUNT MASTER - FINANIAL STATEMENT ORER PRINT-OUT FIN-STMNT OE IS USE FOR FORMATTING THE P&L AN BALANE SHEET SHEL-OE IS USE FOR FORMATTING THE SUPPORTING SHEULES PAREN ONTRL ONTROLS PARENTHESIS URING PRINTING AOUNT FIN-STMT---- SHEL PAREN NO F/S ESRIPTION OE EXPT N OE TL RENT P470VS RENT REPAIR P470VS P480IP REPAIR REPAIR P480VS P480VS POSTAGE P560IP POSTAGE P560VS POSTAGE P560VS SUPPLIES - OFFIE P570IP SUPPLIES - OFFIE P570VS 2570VP SUPPLIES - OFFIE P570VS 2671VP SUPPLIES - STORE P574IP SUPPLIES - STORE SUPPLIES - STORE P574VS P574VS 2574VP 2675VP SUPPLIES FROM INV - STORE SUPPLIES FROM INV - STORE P577IP P577VS 2677VP SUPPLIES FROM INV - STORE P577VS 2678VP ASH (LONG) AN SHORT ASH (LONG) AN SHORT P579IP P579VS ASH (LONG) AN SHORT TELEPHONE P579VS P590IP TELEPHONE TELEPHONE P590VS P590VS UTILITIES P630IP UTILITIES UTILITIES P630VS P630VS PROVISION FOR BA EBT EXP P656IP PROVISION FOR BA EBT EXP P656VS PROVISION FOR BA EBT EXP P656VS TOTAL OPERATING EXPENSES P680ST OPERATING MARGIN (LOSS) P690TT OTHER (INOME) AN EXPENSE P750TX ISOUNTS EARNE ISOUNTS EARNE P755IP P755VS ISOUNTS EARNE P755VS FINANE SERVIE HARGES FINANE SERVIE HARGES P760IP P760VS FINANE SERVIE HARGES P760VS INTEREST INOME P765IP INTEREST INOME INTEREST INOME P765VS P765VS RENTAL INOME P767IP RENTAL INOME RENTAL INOME P767VS P767VS SALE OF APITAL ASSET SALE OF APITAL ASSET P768IP P768VS SALE OF APITAL ASSET ISPENSER (IN) EXP P768VS P769IP
9 Page 9 of 9 SAMPLE GENERAL LEGER HART OF AOUNTS GENERAL LEGER AOUNT MASTER - FINANIAL STATEMENT ORER PRINT-OUT FIN-STMNT OE IS USE FOR FORMATTING THE P&L AN BALANE SHEET SHEL-OE IS USE FOR FORMATTING THE SUPPORTING SHEULES PAREN ONTRL ONTROLS PARENTHESIS URING PRINTING AOUNT FIN-STMT---- SHEL PAREN NO F/S ESRIPTION OE EXPT N OE TL ISPENSER (IN) EXP P769VS ISPENSER (IN) EXP P769VS OTHER (IN) EXP OTHER (IN) EXP P770IP P770VP OTHER (IN) EXP SUSPENSE - ZERO BALANE AT P770VS P775IP SUSPENSE - ZERO BALANE AT P775VS SUSPENSE - ZERO BALANE AT P775VS TOTAL OTHER (IN) AN EXP P780ST NET (BEFORE INOME TAX P790TT FEERAL AN STATE INOME TAX P810VP TOTAL INOME TAX P880ST NET INOME OR (LOSS) P890NT
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