Chart of Accounts ACC 101.pdf - SAMPLE CHART OF ACCOUNTS ASSETS(100 Balance Sheet Current Assets 101 Cash 103 Petty Cash 105 Accounts Receivable 107

Chart of Accounts ACC 101.pdf - SAMPLE CHART OF ACCOUNTS...

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ASSETS (100) - Balance Sheet LIABILITIES (200) - Balance Sheet EQUITY (300) - Balance Sheet Current Assets Current Liabilities 310 Capital 101 Cash 201 Accounts Payable 320 Withdrawals (Owner Drawing) 103 Petty Cash 204 Sales Tax Payable 330 Income Summary 105 Accounts Receivable 207 Interest Payable 107 Allowance for Doubtful Accounts 210 Salaries Payable REVENUES (400) - Income Statement 109 Interest Receivable 213 Unearned Revenue Service Company Revenue 111 Notes Receivable 216 Note Payable - Short Term 410 Service Revenue 113 Inventory 219 Employee Federal Income Tax Payable 420 Fees Earned 115 Supplies 222 Social Security Tax Payable 430 Rent Revenue 117 Prepaid Insurance 225 Medicare Tax Payable 440 Commissions Earned 119 Prepaid Rent 228 Federal Unemployment Tax (FUTA) Payable 450 Consulting Fees Plant, Property and Equipment 231 State Unemployment Tax (SUTA) Payable Merchandising Company Revenue 121 Office Equipment 234 Health Insurance Payable 460 Sales 123 Accumulated Depreciation - Office Equipment 237 Employee Union Dues Payable 465 Sales Discounts 125 Machinery 240

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