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100******* *** CASH
101 Bank 1 Balance
102 Bank 2 Balance
103 Bank 3 Balance
104 Bank 4 Balance
105 Bank 5 Balance
106 Bank 6 Balance
107 Bank 7 Balance
108 Bank 8 Balance
110 Pending Deposits (from Z-Report)
115 Petty Cash
116 Change Fund
120******* **** ACCOUNTS RECEIVABLE
121 Accounts Receivable Not Past-Due
122 Accounts Receivable 1 Mo. Past-Due
123 Accounts Receivable 2 Mo. Past-Due
124 Accounts Receivable 3 Mo. Past-Due
125 Accounts Receivable 4 Mo. Past-Due
126 Trade Accounts Receivable
127 Notes Receivable
128 Misc. & Employee Receivables
129 Allowance For Doubtful Accounts
130******* *** INVENTORY
131 Inventory Value
132 Layaway Inventory Value
135 Non-Itemized Inventory
136 Findings
139 Paper Goods
140******* *** PREPAID EXPENSES
141 Annual Prepaid Expenses
142 Prepaid I. R. S.
143 Prepaid F. T. B.
144 Prepaid Expenses
145 Prepaid Rent
146 Misc. Prepaid Expenses
150******* *** FIXED ASSETS & DEPRECIATION
151 Assets, @ Acquisition Cost
152 Land And Buildings
153 Leasehold Improvements
154 Machinery And Equipment
155 M & E Additions - Current Year
156 Capital Lease Equipment - Cr Year
157 Furniture And Fixtures
160******* *** ACCUMULATED DEPRECIATION
161 Acc/Dep - Buildings & Improvements
162 Acc/Dep - Equipment
163 Acc/Dep - Furniture & Fixtures
170******* *** INTANGIBIBLE ASSETS
171 Organization Costs
172 Patents And Trademarks
173 Patent Additions Current Year
180******* *** INVESTMENTS
181 Long Term Investments
182 Investments - Start Year
183 Investment Additions Current Year
190******* *** LONG TERM ASSETS
200******* *** ACCOUNTS PAYABLE
201 Sales Tax Payable
202 Accounts Payable
204 Commissions Payable
205 Trade Accounts Payable
206 Suspense/misc. Payables
207 Accrued Interest Payable
210******* *** ACCRUED LIABILITIES
211 Gift Certificate Liabilities
212 Layaway Liabilities
213 Payroll- Related Accruals
214 Accrued Payroll
215 Accrued Bonuses
220******* *** PAYROLL TAXES PAYABLE
221 Federal Withholding
222 Fica Taxes
223 State Withholding
224 City Withholding
225 Unemployment - Federal
226 Unemployment - State
227 Disability - State
228 Ett - State
230******* *** EMPLOYEE FRINGE BENEFITS PAY
231 401k Plan
232 United Fund
233 Union Dues
234 Medical Plan
235 Dental Plan
240******* *** PROP. & INCOME TAXES PAYABLE
241 Property Taxes
242 Income Taxes
250******* *** BANK DEBT
251 Current Notes Payable
252 Current Notes Payable Current Pmnt
253 5- Year Note Payable
254 5 Yr Current Payments
255 15- Year Note Payable
256 15 Yr Current Payments
257 Long Term Capital Leases
258 Equipment Lease
275 Long Term Liability
300******* *** EQUITY
301 Stock Equity
302 Common Stock
303 Retained Earnings- Begin Year
304 Common Stock Dividends
400******* *** OTHER REVENUE & EXPENSE
401 Merchandise Sales Revenue
402 Repairs & Service Revenue
403 Sales Discounts
404 Sales Returns And Allowances
405 Volume Sale Discounts
406 Cash Sale Discounts
407 Service
408 Finance Charge Revenue
409 Past Due Charges Revenue
410 Miscellaneous Revenue
411 Miscellaneous Revenue
412 Gain(loss) On Sale Of Assets
413 Gain(loss) On Investments
414 Gain(loss) On Patent Sales
415 Gain(loss) On Debt Retirement
500******* *** COST OF GOODS PURCHASED
501 General Merchandise
502 General Merchandise (Stones)
503 General Merchandise (Findings)
505 Freight on Incoming Merchandise
506 Taxes on Incoming Merchandise
600 Selling Expense
600******* *** OPERATING EXPENSES
601 Sales Commission Expense
603 Delivery Charges
604 Collection Expense
605 Bad Debt Expense
606 Cash Over & Short
607 Bonuses
608 Outside Jewelry Repairs
609 Jewelry Manufacturing
610 Advertising/promotional Exp.
611 Advertising-radio
612 Advertising Newspaper
613 Advertising Magazine
614 Advertising Television
615 Display Expense
620 Salary And Wage Expense
630 Payroll Tax Expense
640 Emp. Fringe Benefit Expense
641 Medical Plan
642 Dental Plan
643 Employer 401k Plan
650 Training Expense
651 Continuing Education
660 Office/equipment Rent Exp.
661 Hand Tools
662 Other Tools
663 Rent - Equipment
664 Office Rent - Office
670 Depreciation Expense
680 Postage And Mailing Expense
690 Office Supply Expense
691 Dues & Subscriptions
700 Printing Expense
710 Travel & Automobile Expense
711 Gasoline & Fuel
712 Parking
713 Buying & Travel
714 Trade Show Expense
720 Professional Service Expense
721 Outside Services
722 Legal Services
723 Consultant Fees
724 Plans & Permits
730 Accounting Services
731 Audit Expense
732 Audit Fees- Pension Audit
740 Janitorial Service Expense
750 Building Maintenance Expense
760 Utility Expense
770 Telephone Expense
780 Insurance Expense
781 Alarm Service
790 Business Tax Expense
800 Miscellaneous Expenses
801 Entertainment
810 Other Expenses
811 Finance Charge Expense
812 Contributions
815 Bank Charges
817 Credit Card Sales Fees
818 Credit Card Sales Fees (pre-calc)
820 Interest Expense
821 General Interest Expense
822 Interest- 5- Yr Bank Note
823 Interest- 15- Yr Bank Note
830 Income Tax Expense
831 State Income Tax Expense
832 Federal Income Tax Expense
833 Deffered Taxes
BANK1 DEP Total deposits to bank 1
BANK1 EXP Total checks written from bank 1
BANK1 TRAN Total transactions for bank 1
BANK2 DEP Total deposits to bank 2
BANK2 EXP Total checks written from bank 2
BANK2 TRAN Total transactions for bank 2
BANK3 DEP Total deposits to bank 3
BANK3 EXP Total checks written from bank 3
BANK3 TRAN Total transactions for bank 3
BANK4 DEP Total deposits to bank 4
BANK4 EXP Total checks written from bank 4
BANK4 TRAN Total transactions for bank 4
INV. RET Total Retail Value of Inventory
LAY. RET Total Retail Value of Layaways
REP COST Total Cost of Repairs Sold
SOLD COST Total Cost of Inventory Items Sold
ZCHARGECRD Charge Card Expense
ZDISCTAKEN Vendor Discounts this Period
ZFREIGHT Freight of Incoming Goods
ZPURCHASES Cost of Goods Purchased
ZRETURNVEN Returned to Vendor this Period
ZSALESTAX Sales Tax Expense