TCSLedgChart
Detailed Chart of Accounts
ACME TRUCK SERVICING LTD
For all departments, ordered by account number, accounts on hold excluded
Trial Balance Classification
Account Name
Account
Extra Account Name
001.10
70 Operating Income
Sales Revenue
Parts Department
002.10
75 Cost of Revenues
Cost of Sales
Parts Department
003.50
70 Operating Income
Job Revenue
Service Department
004.50
75 Cost of Revenues
Job Cost
Service Department
007.10
70 Operating Income
Purchased Items for Resale
Parts Department
009.10
70 Operating Income
Freight Charges
Parts Department
009.50
70 Operating Income
Freight Charges
Service Department
021.10
70 Operating Income
Re-Stocking Fees
Parts Department
029.10
70 Operating Income
Other Income
Parts Department
029.50
70 Operating Income
Other Income
Service Department
029.90
70 Operating Income
Other Income
Administration Department
110.0
10 Fixed Assets
Asset Suspense-Buildings
110.1
10 Fixed Assets
Asset Suspense-Plant & Equip
110.2
10 Fixed Assets
Asset Suspense-Improvements
110.3
10 Fixed Assets
Asset Suspense-Plant & Equip
110.4
10 Fixed Assets
Asset Suspense-Motor Vehicles
110.5
10 Fixed Assets
Asset Suspense-Computer Equip
110.6
10 Fixed Assets
Asset Suspense-Furn & Fittings
122.10
60 Current Liabilities
Transfer Suspense-Main
GSNI account for Main warehouse
122.20
60 Current Liabilities
Transfer Suspense-Ham
GSNI account for Ham warehouse
125.10
60 Current Liabilities
Purchases Suspense-Main
Parts Department
125.20
60 Current Liabilities
Purchases Suspense-Ham
Hamilton Parts Depot
129.10
30 Current Assets
Miscellaneous Debtors-Parts
Parts Department
129.50
30 Current Assets
Miscellaneous Debtors-Service
Service Department
129.90
30 Current Assets
Miscellaneous Debtors-Admin
Administration Department
135.50051
30 Current Assets
Staff Loan - Alan Corson
151.10
30 Current Assets
Stock in Transit-Main
Parts Department
151.20
30 Current Assets
Stock in Transit-Ham
Hamilton Parts Depot
159.10
30 Current Assets
Inventory Suspense-Main
Parts Department
159.20
30 Current Assets
Inventory Suspense-Ham
Hamilton Parts Depot
300.50
70 Operating Income
Accrued Revenue - Jobs
Service Department
302.0
60 Current Liabilities
GST Receivable-Zero Rated
302.1
60 Current Liabilities
GST Receivable-Standard Rate
302.9
60 Current Liabilities
GST Receivable-Exempt
303.0
60 Current Liabilities
GST Payable-Zero Rated
303.1
60 Current Liabilities
GST Payable-Standard Rate
303.9
60 Current Liabilities
GST Payable-Exempt
305.1
60 Current Liabilities
GST Payments to IRD
401
30 Current Assets
Mastercard Receipt Suspense
402
30 Current Assets
Visa Receipt Suspense
Page 1 of 3
Printed on 31 Aug 2005 at 04:12 PM
TCSLedgChart
Detailed Chart of Accounts
ACME TRUCK SERVICING LTD
For all departments, ordered by account number, accounts on hold excluded
Trial Balance Classification
Account Name
Account
Extra Account Name
403
30 Current Assets
Amex Receipt Suspense
404
30 Current Assets
Cash & Cheque Receipt Suspense
407
30 Current Assets
Eftpos Receipt Suspense
409
30 Current Assets
Cash Rounding Suspense
410
30 Current Assets
Forex Conversion Suspense
415.1
60 Current Liabilities
Accrued Expenses
417.1
60 Current Liabilities
Accrued Commission-Mastercard
417.2
60 Current Liabilities
Accrued Commission-Visa
417.3
60 Current Liabilities
Accrued Commission-Amex
430.1
60 Current Liabilities
Provision Bad Debts-Trade
430.2
60 Current Liabilities
Provision Bad Debts-Sundry
490.1
40 Equity
Retained Earnings-Current Year
490.9
40 Equity
Retained Earnings-Prior Years
609.10
90 Operating Expense
Unproductive Time-Parts
Parts Department
609.50
90 Operating Expense
Unproductive Time-Service
Service Department
700.10
90 Operating Expense
Advertising & Promotion
Parts Department
700.50
90 Operating Expense
Advertising & Promotion
Service Department
705.90
90 Operating Expense
Bank Charges
Administration Department
710.10
90 Operating Expense
Bad Debts
Parts Department
710.50
90 Operating Expense
Bad Debts
Service Department
710.90
90 Operating Expense
Bad Debts
Administration Department
713.10
90 Operating Expense
Settlement Discount
Parts Department
713.50
90 Operating Expense
Settlement Discount
Service Department
713.90
90 Operating Expense
Settlement Discount
Administration Department
715.10
90 Operating Expense
Discounts & Allowances
Parts Department
715.50
90 Operating Expense
Discounts & Allowances
Service Department
715.90
90 Operating Expense
Discounts & Allowances
Administration Department
717.901
90 Operating Expense
Commission Paid-Mastercard
Administration Department
717.902
90 Operating Expense
Commission Paid-Visa
Administration Department
717.903
90 Operating Expense
Commission Paid-Amex
Administration Department
718.10
90 Operating Expense
Consultancy Fees
Parts Department
718.50
90 Operating Expense
Consultancy Fees
Service Department
718.90
90 Operating Expense
Consultancy Fees
Administration Department
720.10
90 Operating Expense
Depreciation
Parts Department
720.20
90 Operating Expense
Depreciation
Hamilton Parts Depot
720.50
90 Operating Expense
Depreciation
Service Department
720.90
90 Operating Expense
Depreciation
Administration Department
725.10
90 Operating Expense
Education & Training
Parts Department
725.50
90 Operating Expense
Education & Training
Service Department
725.90
90 Operating Expense
Education & Training
Administration Department
Page 2 of 3
Printed on 31 Aug 2005 at 04:12 PM
TCSLedgChart
Detailed Chart of Accounts
ACME TRUCK SERVICING LTD
For all departments, ordered by account number, accounts on hold excluded
Trial Balance Classification
Account Name
Account
Extra Account Name
730.90AUD
90 Operating Expense
Exchange Variation-AUD
Administration Department
730.90NZD
90 Operating Expense
Exchange Variation-NZD
Administration Department
730.90USD
90 Operating Expense
Exchange Variation-USD
Administration Department
735.10
90 Operating Expense
Freight Expenses
Parts Department
735.50
90 Operating Expense
Freight Expenses
Service Department
740.10
90 Operating Expense
Inventory Adjustments
Parts Department
740.20
90 Operating Expense
Inventory Adjustments
Hamilton Parts Depot
740.50
90 Operating Expense
Inventory Adjustments
Service Department
770.10
90 Operating Expense
Packaging Materials
Parts Department
770.19
90 Operating Expense
Packaging Materials-Recovered
Parts Department
770.50
90 Operating Expense
Packaging Materials
Service Department
775.10
90 Operating Expense
Parts Warranty Expenses
Parts Department
780.10
90 Operating Expense
Printing & Stationery
Parts Department
780.50
90 Operating Expense
Printing & Stationery
Service Department
780.90
90 Operating Expense
Printing & Stationery
Administration Department
785.10
90 Operating Expense
Salaries Paid
Parts Department
785.50
90 Operating Expense
Salaries Paid
Service Department
785.90
90 Operating Expense
Salaries Paid
Administration Department
787.10
90 Operating Expense
Telephone & Tolls
Parts Department
787.50
90 Operating Expense
Telephone & Tolls
Service Department
787.90
90 Operating Expense
Telephone & Tolls
Administration Department
790.10
90 Operating Expense
Travel Expenses
Parts Department
790.20
90 Operating Expense
Travel Expenses
Service Department
790.50
90 Operating Expense
Travel Expenses
Service Department
790.90
90 Operating Expense
Travel Expenses
Administration Department
795.10
90 Operating Expense
Wages Paid
Parts Department
795.20
90 Operating Expense
Wages Paid
Hamilton Parts Depot
795.50
90 Operating Expense
Wages Paid
Service Department
795.90
90 Operating Expense
Wages Paid
Administration Department
799.10
90 Operating Expense
Warranty Concessions
Parts Department
799.50
90 Operating Expense
Warranty Concessions
Service Department
900
30 Current Assets
ANZ Term Deposit Account
910
30 Current Assets
ANZ Current Account
920
30 Current Assets
BAM Trading Account
Bank of America $US funds account
Page 3 of 3
Printed on 31 Aug 2005 at 04:12 PM