Sample+Manufacturing+Business+Chart+of+Accounts.pdf

5:04 PM

Manufacturing Business

12/15/17

Manufacturing Business Chart of Accounts December 15, 2017 Account

Company Checking Account Company Savings Account Petty Cash Account Accounts Receivable Materials Inventory Work in Progress-Direct Labor Work in Progress-Utilities Work in Progress-Indirect Mater Finished Goods Inventory Prepaids Prepaids:Prepaid Taxes Prepaids:Prepaid Insurance Employee Advances Security Deposit Undeposited Funds Automobiles & Trucks Computer & Office Equipment Office Equipment (over $500) Accumulated Depreciation Accounts Payable My Credit Card Payroll Liabilities Payroll Liabilities:SEC125 Payable Payroll Liabilities:401K Payable Payroll Liabilities:Payroll Taxes Payable Customer Deposits Line of Credit Auto Loan Deborah Wood Capital Deborah Wood Capital:Deborah Wood Investment Deborah Wood Capital:Deborah Wood Draws Deborah Wood Capital:Deborah Wood's Time to Jobs Opening Bal Equity Retained Earnings Pool Cover & Equipment Sales Revenue - Installation Service Revenue - Repair Service Freight Income Vendor Refunds Inventory Overages/Shortages Cost of Goods Sold Materials Labor-Installation Labor-Installation:Wages - Assembly Labor-Installation:Wages - Installation Labor-Installation:Direct Employer PR Tax Exp Freight Fall Out/Spoilage Packaging

Type Bank Bank Bank Accounts Receivable Other Current Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset Other Current Asset Fixed Asset Fixed Asset Fixed Asset Fixed Asset Accounts Payable Credit Card Other Current Liability Other Current Liability Other Current Liability Other Current Liability Other Current Liability Other Current Liability Long Term Liability Equity Equity Equity Equity Equity Equity Income Income Income Income Income Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold

Balance Total 12,649.10 12,653.00 500.00 93,751.90 135,560.69 38,889.98 761.59 20.00 -20,478.61 -0.06 0.00 -0.06 0.00 1,000.00 19,000.00 56,963.45 2,500.00 5,236.32 -923.04 91,418.13 657.26 1,306.44 100.00 0.00 1,180.12 0.00 3,738.85 0.00 -135,000.00 0.00 -135,000.00 0.00 0.00

Description Company Checking Account

Owner's Investment Owner's Draws Owner's Time to Jobs

Tax Line Schedule C: Gross receipts or sales Schedule C: Gross receipts or sales Schedule C: Other costs, COGS Schedule C: Wages paid Schedule C: Wages paid Schedule C: Materials/supplies, COGS Page 1

5:04 PM

Manufacturing Business

12/15/17

Manufacturing Business Chart of Accounts December 15, 2017 Account

Advertising Expense Bank Service Charges Business License & Fees Car/Truck Expense Car/Truck Expense:Car Lease Car/Truck Expense:Gas Car/Truck Expense:Repairs & Maintenance Car/Truck Expense:Mileage Car/Truck Expense:Registration & License Car/Truck Expense:Auto Insurance Conferences and Seminars Contributions Depreciation Expense Dues and Subscriptions Insurance Insurance:Disability Insurance Insurance:Life Insurance Insurance:Owner's Health Insurance Insurance:Professional Liability Insuranc Insurance:General Liability Insurance Insurance:Worker's Compensation Licenses and Permits Maintenance/Janitorial Tools & Equipment Expense Meals and Entertainment Miscellaneous Office Equipment Postage and Delivery Printing and Reproduction Professional Fees Professional Fees:Legal Fees Professional Fees:Accounting Fees Professional Fees:Payroll Service Fees Promotional Expense Rent Repairs Repairs:Computer Repairs Repairs:Equipment Repairs Supplies Telephone Travel Wages Wages:Office Manager Wages:Customer Support/Sales Wages:Payroll Tax Expenses Wages:Employee Benefits Wages:Employee Bonus Wages:Sick/Holiday & Vacation Pay Payroll Expenses

Type Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense Expense

Balance Total

Description Bank Service Charges Automobile Expense Automobile Gas & Oil

Auto Insurance Contributions Depreciation Expense Dues and Subscriptions Insurance Disability Insurance Life Insurance Professional Liab Insurance Gen'l Liability Insurance Workman's Compensation Licenses Meals, Local Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Accounting Fees Payroll Service Fees Rent Repairs and Maintenance Computer Repairs Equipment Repairs Supplies Telephone Travel

Tax Line Schedule C: Advertising Schedule C: Other business expenses Schedule C: Car and truck expenses Schedule C: Car and truck expenses Schedule C: Car and truck expenses Schedule C: Other business expenses Schedule C: Insurance, other than health Schedule C: Insurance, other than health Schedule C: Insurance, other than health Schedule C: Insurance, other than health Schedule C: Insurance, other than health Schedule C: Taxes and licenses Schedule C: Meals and entertainment Schedule C: Other business expenses Schedule C: Office expenses Schedule C: Other business expenses Schedule C: Other business expenses Schedule C: Legal and professional fees Schedule C: Legal and professional fees Schedule C: Legal and professional fees Schedule C: Legal and professional fees Schedule C: Rent/lease other bus. prop. Schedule C: Repairs and maintenance Schedule C: Repairs and maintenance Schedule C: Repairs and maintenance Schedule C: Supplies (not from COGS) Schedule C: Utilities Schedule C: Wages paid Page 2

5:04 PM

Manufacturing Business

12/15/17

Manufacturing Business Chart of Accounts December 15, 2017 Account

Early Payment Discounts Other Income Other Income:Interest Income Other Expense Other Expense:Interest Expense Purchase Orders Estimates Sales Orders

Type Other Income Other Income Other Income Other Expense Other Expense Non-Posting Non-Posting Non-Posting

Balance Total

Description Early Payment Discounts

Tax Line

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