Account Number Account Description Posting Type Account Category Number

000-1100-00 Cash-Checking Balance Sheet Cash

000-1110-00 Cash-Savings Balance Sheet Cash
000-1120-00 Petty Cash Balance Sheet Cash
000-1200-00 Accounts Receivable Balance Sheet Accounts Receivable
000-1210-00 Loan Receivable-Officer Balance Sheet Accounts Receivable
000-1220-00 Loan Receivable-Employee Balance Sheet Accounts Receivable
000-1230-00 Loan Receivable-Other Balance Sheet Accounts Receivable
000-1270-00 Investments Balance Sheet Short-Term Investments
000-1300-00 Inventory Balance Sheet Inventory
000-1310-00 Inventory Balance Sheet Inventory
000-1320-00 Inventory Balance Sheet Inventory
000-1410-00 Prepaid Insurance Balance Sheet Prepaid Expenses
000-1420-00 Prepaid Taxes Balance Sheet Prepaid Expenses
000-1430-00 Prepaid-Other Balance Sheet Prepaid Expenses
000-1500-00 Land Balance Sheet Property, Plant and Equipment
000-1510-00 Leasehold Improvements Balance Sheet Intangible Assets
000-1515-00 Accum Amort-Leasehold Improve. Balance Sheet Amortization of Intangible Assets
000-1520-00 Office Furniture And Fixtures Balance Sheet Property, Plant and Equipment
000-1525-00 Accum Depr-Office Furn & Fixt Balance Sheet Accumulated Depreciation
000-1530-00 Automobile Balance Sheet Property, Plant and Equipment
000-1535-00 Accum Depreciation-Automobile Balance Sheet Accumulated Depreciation
000-1610-00 Organizational Expenses Balance Sheet Intangible Assets
000-1615-00 Accum amort-Organizational Exp Balance Sheet Amortization of Intangible Assets
000-2100-00 Accounts Payable Balance Sheet Accounts Payable
000-2110-00 Discounts available Balance Sheet Accounts Payable
000-2120-00 Bank Loan Balance Sheet Other Current Liabilities
000-2150-00 Notes Payable Balance Sheet Notes Payable
000-2160-00 Current Maturities Balance Sheet Current Maturities of Long-Term Debt
000-2170-00 Interest Payable Balance Sheet Interest Payable
000-2180-00 Leases Payable Balance Sheet Leases Payable (Current)
000-2210-00 Accrued Personal Property Tax Balance Sheet Taxes Payable
000-2220-00 Real estate Taxes Balance Sheet Taxes Payable
000-2260-00 FUTA Taxes Payable Balance Sheet Taxes Payable
000-2265-00 SUTA Taxes Payable Balance Sheet Taxes Payable
000-2270-00 FICA Taxes Payable Balance Sheet Taxes Payable
000-2275-00 Federal Taxes Payable Balance Sheet Taxes Payable
000-2280-00 State Taxes Payable Balance Sheet Taxes Payable
000-2285-00 City Taxes Payable Balance Sheet Taxes Payable
000-2290-00 Sales Taxes Payable Balance Sheet Taxes Payable
000-2310-00 Deductionas Payable Balance Sheet Other Current Liabilities
000-2320-00 Prepayments Balance Sheet Other Current Liabilities
000-2330-00 Accrued Wages & Benefits Balance Sheet Other Current Liabilities
000-2340-00 United Way Payable Balance Sheet Other Current Liabilities
000-2350-00 Insurance Payable Balance Sheet Other Current Liabilities
000-2410-00 Notes Payable-Long Term Balance Sheet Notes Payable
000-3010-00 Partner A, Capital Balance Sheet Additional Paid-in Capital - Common
000-3020-00 Partner B, Capital Balance Sheet Additional Paid-in Capital - Common
000-3030-00 Partner A Drawing Balance Sheet Additional Paid-in Capital - Common
000-3040-00 Partner B Drawing Balance Sheet Additional Paid-in Capital - Common
000-4100-00 Sales Profit and Loss Sales
000-4110-00 Sales Profit and Loss Sales
000-4120-00 Sales Profit and Loss Sales
000-4300-00 Sales Returns Profit and Loss Sales Returns and Discounts
000-4400-00 Sales Discounts Profit and Loss Sales Returns and Discounts
000-4500-00 Costs of Goods Sold Profit and Loss Cost of Goods Sold
000-4510-00 Costs of Goods Sold Profit and Loss Cost of Goods Sold
000-4520-00 Costs of Goods Sold Profit and Loss Cost of Goods Sold
000-4600-00 Discounts Taken Profit and Loss Cost of Goods Sold
000-5000-00 Salaries & Wages Profit and Loss Salaries Expense
000-5005-00 Officers Profit and Loss Salaries Expense
000-5010-00 Clerical Salaries Profit and Loss Salaries Expense
000-5015-00 Warehouse Wages Profit and Loss Salaries Expense
000-5020-00 Temporary Labor Profit and Loss Salaries Expense
000-5025-00 Wages-Sales Profit and Loss Salaries Expense
000-5035-00 Other Employee Expenses Profit and Loss Other Employee Expenses
000-5040-00 Group Life Insurance Profit and Loss Other Employee Expenses
000-5045-00 Officer Profit and Loss Other Employee Expenses
000-5050-00 Workmen Profit and Loss Other Employee Expenses
000-5055-00 Pension Contribution Profit and Loss Other Employee Expenses
000-5060-00 Profit Sharing Contribution Profit and Loss Other Employee Expenses
000-5065-00 Health Insurance Profit and Loss Other Employee Expenses
000-5070-00 Other Employee Benefits Profit and Loss Other Employee Expenses
000-5110-00 Depreciation & Amortization Profit and Loss Depreciation Expense
000-5115-00 Depreciation-Automobile Profit and Loss Depreciation Expense
000-5120-00 Amortization-Leasehold Profit and Loss Depreciation Expense
000-5125-00 Depreciation-Furniture & Equip Profit and Loss Depreciation Expense
000-5140-00 Interest Expense Profit and Loss Interest Expense
000-5160-00 Tax Expense Profit and Loss Tax Expense
000-5170-00 Personal Property Tax Profit and Loss Tax Expense
000-5175-00 Real Estate Taxes Profit and Loss Tax Expense
000-5180-00 Sales Tax Expense Profit and Loss Tax Expense
000-5185-00 Payroll Tax Expense Profit and Loss Tax Expense
000-5200-00 Selling And Warehouse Expenses Profit and Loss Selling Expense
000-5205-00 Advertising Profit and Loss Selling Expense
000-5210-00 Adv. & Mailing Postage Profit and Loss Selling Expense
000-5215-00 Auto And Rental Car Profit and Loss Administrative Expense
000-5220-00 Auto Insurance Profit and Loss Administrative Expense
000-5225-00 Charge Card Fees Profit and Loss Administrative Expense
000-5230-00 Commissions Profit and Loss Administrative Expense
000-5235-00 Credit Advice Fees Profit and Loss Administrative Expense
000-5245-00 Entertainment Profit and Loss Administrative Expense
000-5250-00 Freight Profit and Loss Administrative Expense
000-5255-00 Outside Services Profit and Loss Administrative Expense
000-5265-00 Telephone-Watts-Sales Profit and Loss Administrative Expense
000-5270-00 Travel Profit and Loss Administrative Expense
000-5275-00 Warehouse Repairs Profit and Loss Administrative Expense
000-5280-00 Warehouse Supplies Profit and Loss Administrative Expense
000-5400-00 Occupancy Expenses Profit and Loss Administrative Expense
000-5415-00 Insurance-General Profit and Loss Administrative Expense
000-5420-00 Rent-Building Profit and Loss Administrative Expense
000-5425-00 Repairs & Maintenance-Bldg. Profit and Loss Administrative Expense
000-5430-00 Rubbish Removal Profit and Loss Administrative Expense
000-5435-00 Utilities Profit and Loss Administrative Expense
000-5500-00 General & Administrative Exp Profit and Loss Administrative Expense
000-5505-00 Accounting Profit and Loss Administrative Expense
000-5510-00 Bank Service Charges Profit and Loss Administrative Expense
000-5515-00 Check Cashing Expense Profit and Loss Administrative Expense
000-5520-00 Collection Profit and Loss Administrative Expense
000-5525-00 Data Processing Profit and Loss Administrative Expense
000-5530-00 Donations Profit and Loss Administrative Expense
000-5535-00 Dues And Subscriptions Profit and Loss Administrative Expense
000-5540-00 Employee Welfare Profit and Loss Administrative Expense
000-5545-00 Legal Profit and Loss Administrative Expense
000-5550-00 Licenses & Permits Profit and Loss Administrative Expense
000-5555-00 Miscellaneous Profit and Loss Administrative Expense
000-5560-00 Office Supply & Postage Profit and Loss Administrative Expense
000-5565-00 Penalties Profit and Loss Administrative Expense
000-5570-00 Rent-Equipment Profit and Loss Administrative Expense
000-5575-00 Repairs-Equipment Profit and Loss Administrative Expense
000-5580-00 Security Profit and Loss Administrative Expense
000-5585-00 Telephone Profit and Loss Administrative Expense
000-7010-00 Service Income Profit and Loss Other Income
000-7020-00 Finance Charge Income Profit and Loss Other Income
000-7030-00 Interest Income Profit and Loss Other Income
000-7040-00 Miscellaneous Income Profit and Loss Other Income
000-7050-00 Gain/Loss On Sale Of Asset Profit and Loss Gain/Loss on Asset Disposal
000-7060-00 Other Income Profit and Loss Other Income
000-8010-00 Other Expenses Profit and Loss Other Expenses
000-9010-00 Income Taxes Profit and Loss Income Tax Expense