ACCOUNT NUMBER ACCOUNT NAME HEADER BALANCES ACCOUNT TYPE

1-0000 Assets H Asset

1-1000 Current Assets H Asset
1-1100 Cash In Bank Bank
1-1200 Petty Cash Bank
1-1300 Accounts Receivable Acounts Receivable
1-1400 Allowance for Doubtful Debt Acounts Receivable
1-1500 Store Supplies Other Current Asset
1-1600 Merchandise Inventory Other Current Asset
1-1700 Prepaid Insurance Other Current Asset
1-1800 Prepaid Rent Other Current Asset
1-1900 Prepaid Income Tax Article 25 Other Current Asset
1-1901 vat-In Other Current Asset
1-2000 Fixed Assets H Asset
1-2100 Equipment at Cost Fixed Asset
1-2110 Equipment Accum. Depreciation Fixed Asset
2-0000 Liabilities H Liability
2-1000 Current Liabilities H Liability
2-1100 Account Payable Account Payable
2-1200 Accrued Expense Other Current Liability
2-1300 Income Tax Payable Other Current Liability
2-1400 VAT-Out Other Current Liability
2-2000 Long Term Liabilities H Liability
2-2100 Esemka Bank Loan Long Term Liability
3-0000 Equity H Equity
3-1100 Paid Up Capital Equity
3-1200 Retained Earnings Equity
3-1300 Devidend Equity
3-1400 Income Summary Equity
3-9999 Historical Balancing Account Equity
4-0000 Reveneus H Income
4-1100 Sales Income
4-1200 Sales Return Income
5-0000 Cost Of Sales H Cost Of Sales
5-1100 Cost Of Goods Sold Cost Of Sales
6-0000 Operating Expenses H Expense
6-1100 Advertasing Expenses Expense
6-1200 Telephone & Electricity Expenses Expense
6-1300 Store Supplies Expenses Expense
6-1400 Bad Debts Expenses Expense
6-1500 Depreciation Expenses Expense
6-1600 Insurance Expenses Expense
6-1700 Rent Expenses Expense
6-1800 Wages & Salaries Expenses Expense
6-1900 Other Operating Expenses Expense
8-0000 Other Revenues and Gains H Other Income
8-1100 Interest Revenue Other Income
9-0000 Other Expenses adn Losses H Other Expense
9-1100 Interest Expense Other Expense
9-1200 Bank Service Charge Other Expense
9-1300 Income Tax Expenses Other Expense