1
ASSETS
A
G
11
Current Assets
1102
Cash in Bank
11021
Checking #1
D
11022
Savings
11023
Checking #2
11024
Petty Cash
12
Fixed Assets
1201
House Asset
1202
Autos
12021
Toyota pickup asset
12022
Pontiac Grand Am Asset
1203
Furniture and Fixtures
12031
Furniture assets
12032
Electronics assets
12033
Tools assets
12034
Other Fixtures
1204
Office Equipment
12041
Computer/Peripherals
12042
IBM Selectric III
12049
Other Office Equipment
1205
Clothing
1206
Other Fixed Assets
1207
Accum. Depreciation
12071
Computer Depreciation
12072
Auto Depreciation
12079
Other Depreciation
1208
Accounts Receivable
12082
Security Deposits
12089
Other Accts Receivable
4
REVENUES
I
41
John Doe
4102
Computer Income
41021
BERNATH COMPUTER
41022
Programming/Consulting
41023
Computer Sales
4104
JD Other Income
42
Mary Doe Income
4201
Piano Lessons
4202
Typing
43
Joint Revenues
44
Sale of House
3
EQUITY/CAPITAL
C
31
Capital
3101
Investment
3102
Home Equity
32
Retained Earnings
3201
Profit/Loss
33
Current Earnings
2
LIABILITIES
L
21
Short Term Liability
2104
Charge Cards
21041
VISA
21042
Sears
21043
Mervyn's
21044
Exxon Oil
21045
Shell Oil
21049
Other Charge Cards
21046
JC Penney's
2105
Other Accounts Payable
22
Long Term Liability
2201
Home Mortgage
2202
Water Treatment System
23
Other Liabilities
5
EXPENSES
E
51
Business Expenses
5101
Office Supplies
5102
Telephone
5103
Postage
5104
Software/Books
5105
Depreciation
5106
Advertising
5107
Business Travel Expense
5108
Dues and Publications
5110
Computer Equipment
5111
Fees and Services
5112
Bank Charges
5113
Cost of Sales
5114
Printing and Copying
5119
Other Business Expense
53
Auto Expense
5301
Auto Insurance
5302
Repairs and Maintenance
5303
Gasoline
5304
5309
Other Auto Expense
5306
Taxes and liscenses
54
Giving
5401
Church
5402
Heart Fund
5403
Salvation Army
5409
Other Giving
55
Taxes
5501
Federal Income Tax
5502
FICA
5503
State Income Tax
5504
SDI
5505
Property Taxes
5509
Other Taxes
56
Medical Expense
5601
Medical Insurance
5602
Doctors and Hospitals
5603
Medicine & Prescriptions
5609
Other Medical
57
Household Expenses
5701
Home Improvement
5702
Maintenance
5708
Impounds
5703
House Insurance
58
Personal Expense
5801
Grocery
5802
5803
Entertainment
5804
Education
5805
Child Care
5809
Misc Personal Expense
5806
Cable TV
5807
Newspaper
5808
Meals
59
Other Expenses