MacFormat 1996 May

home *** CD-ROM | disk | FTP | other *** search

/ MacFormat 1996 May / macformat-037.iso / Shareware City / Applications / FirstOffice Large / Chart of Accounts.txt < prev next >

Wrap

Text File | 1995-12-14 | 10.1 KB | 270 lines | [TEXT/BMUC]

format 0 46 0 konto3 1010 Cash 0 1 1 0 1040 Checking 0 1 1 0 1050 Other Bank accounts 0 1 1 0 1090 Other current assets 0 1 1 0 1110 Investment in certificates of deposit 0 1 1 0 1120 Short term investment in stocks & bonds 0 1 1 0 1121 Short term investment in foreign stocks & bonds 0 1 1 0 1130 Investment in short term notes 0 1 1 0 1190 Other short term investments 0 1 1 0 1210 Accounts receivable 0 1 1 0 1290 Adjustment accounts receivable 0 1 1 0 1300 Loans receivable 0 1 1 0 1410 Accounts receivable, employees advances 0 1 1 0 1430 Accounts receivable, suppliers 0 1 1 0 1440 Other receivables 0 1 1 0 1450 Tax receivable 0 1 1 0 1470 Sales tax receivable 0 1 1 0 1480 Sales tax brought forward 0 1 1 0 1490 Adjustment misc. accounts receivable 0 1 1 0 1510 Inventory 0 1 1 0 1520 Inventory, raw material 0 1 1 0 1530 Inventory,work in progress 0 1 1 0 1540 Adjustment inventory & works in progress 0 1 1 0 1550 Prepaid interest 0 1 1 0 1560 Prepaid insurance 0 1 1 0 1570 Prepaid rent 0 1 1 0 1580 Prepaid suppliers 0 1 1 0 1620 Long term investments in stocks & bonds 0 1 1 0 1630 Investment in real property 0 1 1 0 1635 Escrow deposits, real property 0 1 1 0 1640 Investment in retirement plan 0 1 1 0 1650 Cash value of life insurance 0 1 1 0 1690 Adjustment long term investments 0 1 1 0 1720 Renting rights 0 1 1 0 1730 Patents and copyrights 0 1 1 0 1740 Goodwill 0 1 1 0 1750 Franchises 0 1 1 0 1790 Other immaterial assets 0 1 1 0 1810 Production machinery 0 1 1 0 1820 Office equipment 0 1 1 0 1830 Furniture & Fixtures 0 1 1 0 1840 Vehicles 0 1 1 0 1880 Art and other non depreciating assets 0 1 1 0 1910 Buildings 0 1 1 0 1920 Land 0 1 1 0 1930 Other fixed assets 0 1 1 0 2010 Current liabilities 1 1 1 0 2110 Accounts payable 1 1 1 0 2210 FUTA payable 1 1 1 0 2211 TEC payable 1 1 1 0 2220 FICA withholdings, retirement 1 1 1 0 2230 FICA withholdings, medicare 1 1 1 0 2240 Employer's payroll taxes payable 1 1 1 0 2250 Corporate income tax payable 1 1 1 0 2410 Sales tax payable 1 1 1 0 2480 Adjustment sales tax payable 1 1 0 0 2510 Income tax withholdings payable 1 1 1 0 2530 Misc. taxes & licenses payable 1 1 1 0 2540 Salaries & wages payable 1 1 1 0 2550 Staff insurance fees withheld 1 1 1 0 2560 Union dues withheld 1 1 1 0 2570 Union assessments withheld 0 1 1 0 2590 Other deductions 1 1 1 0 2610 Deposits from customers 1 1 1 0 2620 Accounts payable, employees 1 1 1 0 2630 Bonuses payable 1 1 1 0 2640 Short term loans 1 1 1 0 2690 Other short term debts 1 1 1 0 2710 Pensions fund 1 1 1 _ 0 2720 Checking credit 1 1 1 0 2730 Note payable 1 1 1 0 2740 Mortgage payable 1 1 1 0 2750 Loans in foreign currency 1 1 1 0 2770 Long term loans payable 1 1 1 0 2790 Other long term debts 1 1 1 0 2991 Common stock 2 1 1 0 2992 Retained earnings 2 1 1 0 2993 Common stock subscribed 2 1 1 0 2995 Treasury stock 2 1 1 0 2997 Balanced profit or loss 2 1 1 0 2998 Last year’s profit or loss 2 1 1 0 2999 Dividends declared 2 1 1 0 3010 Consulting fees 3 1 1 0 3011 Sales A, taxable 3 1 1 0 3014 Sales A, non taxable 3 0 1 0 3015 Sales A, export 3 0 1 0 3081 Cash discounts A 3 1 0 0 3082 Bonus A 3 1 0 0 3088 Credit card fees A 3 1 0 0 3090 Sales A, returns & allowances 4 1 1 0 3111 Sales B, taxable 3 0 1 0 3114 Sales B, non taxable 3 0 1 0 3115 Sales B, export 3 0 1 0 3181 Cash discounts B 3 1 0 0 3182 Bonus B 3 1 0 0 3188 Credit card fees B 3 1 0 0 3190 Sales B, returns & allowances 4 1 1 0 3211 Sales C, taxable 3 0 1 0 3214 Sales C, non taxable 3 0 1 0 3215 Sales C, export 3 0 1 0 3281 Cash discounts C 3 1 0 0 3282 Bonus C 3 1 0 0 3288 Credit card fees C 3 1 0 0 3290 Sales C, returns & allowances 4 1 1 0 3510 Sales, supplies 3 1 0 0 3590 Other sales revenue 3 1 0 0 3610 Invoiced shipping material 3 0 1 0 3690 Other invoiced costs 3 1 0 0 3770 Recovered customer losses 3 1 0 0 3790 Revenue corrections 3 1 0 0 3810 Rent revenue 3 0 1 0 3820 Interest income 3 0 1 0 3850 Commissions 3 0 1 0 3860 Licences and royalties 3 0 1 0 3880 Insurance reimbursements 3 0 1 0 3890 Other reimbursements and revenue 3 0 1 0 3910 State funding 3 0 1 0 3990 Other contributions 3 0 1 0 4010 Purchase material & goods, A 4 1 0 0 4080 Price reductions received, A 4 0 1 0 4090 Change in inventory material & goods, A 4 1 0 0 4110 Purchase material & goods, B 4 1 0 0 4180 Price reductions received, B 4 0 1 0 4190 Change in inventory material & goods, B 4 1 0 0 4210 Purchase material & goods, C 4 1 0 0 4280 Price reductions received, C 4 0 1 0 4290 Change in inventory material & goods, C 4 1 0 0 4400 Import duties & fees 4 1 1 0 4610 Subcontract work 4 1 0 0 4910 Inventory adjustments 4 1 0 0 4990 Adjustment inventory, material & goods 4 1 0 0 5010 Salaries & Wages, workers & service staff 4 1 0 0 5110 FUTA Expense 4 1 0 0 5111 TEC Expense 4 1 0 0 5120 FICA Expense, retirement 4 1 0 0 5130 FICA expense, medicare 4 1 0 0 5140 Payroll tax expense 4 1 0 0 5150 Corporate income tax expense 4 1 0 0 5160 Sales Tax Expense 4 1 1 0 5210 Salaries to senior management 4 1 0 0 5220 Salaries to office staff 4 1 0 0 5300 Other cash remunerations 4 1 0 0 5330 Union dues & charges 4 1 1 0 5420 Costs for free or subsidized meals 4 1 0 0 5450 Company car costs 4 1 0 0 5480 Subsidized interest 4 1 0 0 5490 Other employee benefits 4 1 0 0 5531 Car expenses, no tax 4 1 0 0 5532 Car expenses, taxed 4 1 0 0 5570 Entertainment allowances 4 1 0 0 5590 Other expense reimbursments 4 1 0 0 5670 Labour market insurances 4 1 0 0 5675 Workmans comp. insurance 4 1 1 0 5680 Group life insurances 4 1 0 0 5690 Other social benefits 4 1 0 0 5711 Collective pension fees 4 1 0 0 5712 Individual pension fees 4 1 0 0 5790 Sundry pension costs 4 1 0 0 5810 Training, education 4 1 0 0 5820 Medical expenses 4 1 0 0 5830 Recreational expenses 4 1 0 0 5871 Staff entertainment, deductable 4 1 0 0 5872 Staff entertainment, non deductable 4 1 0 0 5873 Wine & spirits 4 1 0 0 5890 Other staff expenses 4 1 0 0 5990 Received subsidies for labour 4 1 0 0 6000 Rents 4 1 0 0 6010 Water & sewage 4 1 0 0 6020 Gas 4 1 0 0 6030 Electricity & lighting 4 1 0 0 6040 Cleaning & refuse collection 4 1 0 0 6050 Chimney sweeping 4 1 0 0 6060 Repair & maintenance 4 1 0 0 6070 Insurance premiums, premises 4 1 0 0 6080 Land rent 4 1 0 0 6091 Property tax 4 1 0 0 6092 Other property costs 4 1 0 0 6110 Rent, production machinery 4 1 0 0 6120 Rent, office equipment 4 1 0 0 6190 Other rent, fixed assets 4 1 0 0 6410 Consumable office equipment 4 1 0 0 6460 Consumables 4 1 0 0 6500 Office supplies & printed matter 4 1 0 0 6600 Repairs & maintenance 4 1 0 0 6710 Legal services 4 1 1 0 6730 Accounting services 4 1 0 0 6740 EDP services 4 1 0 0 6760 Service fees to trade organizations 4 1 0 0 6790 Other services 4 1 0 0 6800 Postage & telephone 4 1 0 0 6910 Car expenses 4 1 0 0 6912 Car insurance 4 1 1 0 6915 Car rent, leases 4 1 1 0 6990 Other transportation costs 4 1 0 0 7010 Freights, transportation & insurance for deliveries 4 1 0 0 7051 Tickets, travel 4 1 0 0 7052 Hotel & lodging, domestic 4 1 0 0 7053 Hotel & lodging, foreign 4 1 0 0 7059 Local travel, bus & taxi 4 1 0 0 7090 Other travel expenses 4 1 0 0 7110 Catalogs, price lists, etc. 4 1 0 0 7171 Entertainment, deductable 4 1 0 0 7172 Entertainment, non deductable 4 1 0 0 7173 Wine & spirits, non deductable 4 1 0 0 7190 Other sales expenses 4 1 0 0 7210 Advertising expenses 4 1 0 0 7230 Marketing material & direct marketing expenses 4 1 0 0 7240 Fairs & expositions 4 1 0 0 7250 Sales material, vendors 4 1 0 0 7260 Samples, gifts, competitions 4 1 0 0 7270 Film & TV advertising 4 1 0 0 7280 PR, institutional advertising, sponsoring 4 1 0 0 7290 Misc. marketing 4 1 0 0 7310 Company insurance 4 1 0 0 7320 Liability insurance 4 1 1 0 7351 Actual customer losses 4 1 0 0 7352 Expected customer losses 4 1 0 0 7390 Other risk costs 4 1 0 0 7410 Directors’ fees 4 1 0 0 7420 Auditors’ fees 4 1 0 0 7490 Other management costs 4 1 0 0 7610 Licenses & royalties 4 1 0 0 7620 Franchising fees 4 1 1 0 7640 Official Control fees for merchandise 4 1 0 0 7650 Permits & inspection fees 4 1 0 0 7670 Newspapers & magazines 4 1 0 0 7681 Association fees, deductable 4 1 0 0 7682 Association fees, non deductable 4 1 0 0 7691 Misc. costs, deductable 4 1 0 0 7692 Misc. costs, non deductable 4 1 0 0 7693 Gifts, subscriptions & donations 4 1 0 0 7695 Arrears fees, taxes etc 4 1 0 0 7810 Result from sales of machines or inventories 4 1 0 0 7820 Result from sales of property 4 1 0 0 7840 Result from sales of rent contracts 4 1 0 0 7860 Result from sales of shares and stocks 4 1 0 0 7880 Devaluation of fixed assets 4 1 0 0 7890 Other periodic costs 4 1 0 0 7910 Depreciation production machinery 4 1 1 0 7920 Depreciation Office equipment 4 1 1 0 7930 Depreciation Furniture & Fixtures 4 1 1 0 7940 Depreciation Vehicles 4 1 1 0 7950 Depreciation Buildings 4 1 1 0 7960 Depreciation Other fixed assets 4 1 1 0 8010 Dividends on stocks & shares 3 1 0 0 8020 Interest revenue 3 1 0 0 8050 Interest on receivables 3 1 0 0 8090 Other financial income 3 1 0 0 8120 Interest costs 4 1 0 0 8150 Interest paid on payables 4 1 0 0 8180 Bank service charges 4 1 0 0 8190 Other financial costs 4 1 0 0 8210 Exchange rate adjustments 4 1 1 0 8310 Extraordinary profits from sales of fixed assets 3 1 0 0 8390 Other extraordinary incomes 3 1 0 0 8410 Extraordinary losses from sales of fixed assets 4 1 0 0 8490 Other extraordinary losses 4 1 0 0 8810 Change in stock reserve 4 1 1 0 8820 Depreciation differences 4 1 1 0 8890 Suspense account 4 1 1 0 8910 Taxation costs of the year 4 1 1 0 8999 Profit and loss 4 1 1 0