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SAMPLE OF CHART OF ACCOUNTS

Acct # Account Title Acct # Account Title

ASSETS REVENUES
Current Assets
101 Cash 401 Sales
105 Accounts Receivable 405 Service Income
110 Inventory - Food
119 Supplies COST and EXPENSES
125 Prepaid Insurance
126 Prepaid Rent 501 Cost of Food Sold
601 Salaries Expense
Non-current Assets 602 Utilities Expense
140 Land 603 Rent Expense
150 Building 604 Insurance Expense
151 Accumulated Depr'n - Building 605 Depreciation Expense - Building
152 Equipment 606 Depreciation Expense - Euipment
153 Accumulated Depr'n - Equipment 607 Supplies Expense
608 Repairs and Maintenance
LIABILITIES 609 Interest Expense
620 Miscellaneous Expense
Current Liabilities
201 Accounts Payable
202 Salaries Payable
203 Accrued Expense Payable

Non-current Liabilities
210 Note Payable
211 Mortgage Payable

Owner's Equity
301 Miranda, Capital
302 Miranda, Withdrawals
310 Income Summary