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ILLUSTRATION

SAMPLE CHART OF ACCOUNTS

ACCOUNT NO. ACCOUNT TITLE NORMAL ACCOUNT BALANCE


CURRENT ASSETS
1000 Petty Cash Debit
1010 Cash Debit
1100 Temporary Investments Debit
1110 Allowance to Reduce Cost to Market Credit (contra asset account)
Value
1200 Accounts Receivable Debit
1210 Allowance for Doubtful Accounts Credit (contra asset account
1250 Notes Receivable Debit
1300 Merchandise Inventory Debit
1310 Supplies Debit
1400 Prepaid Expenses (e.g., Advertising, Debit
Insurance, Rent)
1500 Other Receivables and Accruals (e.g., Debit
Accrued Interest Receivable)
INVESTMENTS AND OTHER ASSETS
2000 Long-Term Investments Debit
2100 Deferred Charges Debit
CAPITAL ASSETS
3000 Land Debit
3100 Building Debit
3110 Accumulated Amortization-Building Credit (contra asset account)
3200 Equipment Debit
3210 Accumulated Amortization-Equipment Credit (contra asset account)
3300 Vehicles Debit
3310 Accumulated Amortization-Vehicles Credit (contra asset account)
3500 Goodwill Debit
3600 Organization Costs Debit
3700 Patents Debit
3800 Licenses Debit
CURRENT LIABILITIES
4000 Current Maturities of Long-Term Debt Credit
4100 Note Payable Credit
4150 Bank Loan Payable Credit
4200 Accounts Payable Credit
4250 Estimated Warranty Costs Credit
4300 Unearned Revenue Credit
4410 Income Tax Payable Credit
4420 CPP Payable Credit
4430 EI Payable Credit
4500 GST Payable Credit
4510 PST Payable Credit
4600 Other Payables and Accruals Credit
LONG-TERM LIABILITIES
5000 Note Payable Credit
5100 Mortgage Payable Credit
5200 Bonds Payable Credit
OWNER'S EQUITY
6000 Name, Capital Credit
6100 Name, Drawings Credit
REVENUES
7000 Sales Credit
7010 Sales Returns and Allowances Debit (contra revenue account)
7020 Sales Discounts Debit (contra revenue account)
7100 Interest Revenue Credit
7200 Dividend Revenue Credit
7300 Gain on Sale Credit
7400 Rent Revenue Credit
7500 Other Revenue Credit
EXPENSES
8000 Cost of Goods Sold (assuming Debit
perpetual inventory system)
8100 Salary Expense Debit
8120 Fringe Benefit Expense Debit
8200 Advertising Expense Debit
8210 Supplies Expense Debit
8230 Bad Debt Expense Debit
8240 Amortization Expense Debit
8250 Insurance Expense Debit
8260 Interest Expense Debit
8270 Property Tax Expense Debit
8280 Rent Expense Debit
8290 Repairs and Maintenance Expense Debit
8300 Telephone Expense Debit
8310 Utilities Expense Debit
8320 Warranty Expense Debit
8400 Income Tax Expense Debit
8500 Loss on Sale Debit
8600 Other Expenses Debit