B.L. chart of accounts - Beacon Lumber Chart of accounts 101 CASH 112 ACCOUNTS RECEIVABLE 113 ALLOWANCE FOR DOUBTFUL ACCOUNTS 115 NOTES RECEIVABLE 118

B.L. chart of accounts - Beacon Lumber Chart of accounts...

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Beacon Lumber – Chart of accounts 101 CASH 112 ACCOUNTS RECEIVABLE 113 ALLOWANCE FOR DOUBTFUL ACCOUNTS 115 NOTES RECEIVABLE 118 INTEREST RECEIVABLE 120 MERCHANDISE INVENTORY 123 PREPAID ADVERTISING 125 OFFICE SUPPLIES 130 PREPAID INSURANCE 140 LAND 145 BUILDINGS 146 ACCUMULATED DEPRECIATION - BUILDINGS 157 EQUIPMENT 158 ACCUMULATED DEPRECIATION - EQUIPMENT 201 ACCOUNTS PAYABLE 208 UNEARNED RENT REVENUE 213 SALARIES AND WAGES PAYABLE 227 SALES TAXES PAYABLE 230 INTEREST PAYABLE 252 DIVIDENDS PAYABLE - COMMON STOCK 268 NOTES PAYABLE 311 COMMON STOCK 320 RETAINED EARNINGS 332 DIVIDENDS 350 INCOME SUMMARY 401 SALES 412 SALES RETURNS & ALLOWANCES 414 SALES DISCOUNTS
429 RENT REVENUE 505 COST OF GOODS SOLD 610 ADVERTISING EXPENSES 644 FREIGHT OUT 628 STORE WAGES EXPENSE 711 DEPRECIATION EXPENSE 718 INTEREST EXPENSE 722 INSURANCE EXPENSE 728 OFFICE SUPPLIES EXPENSE 729 RENT EXPENSE 732 UTILITIES EXPENSE 745 LEGAL SERVICES EXPENSE 813 GAIN ON SALE OF LAND 820 INTEREST REVENUE 916 LOSSES

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