TCSLedgChart
Summary Fiscal Chart of Accounts
ACME TRUCK SERVICING LTD
For all departments, ordered by fiscal number, accounts on hold excluded
Account
Fiscal
Account Name
Trial Balance Classification
Extra Account Name
110000
40 Equity
Retained Earnings
490
218300
10 Fixed Assets
Assets Register
100
218300
10 Fixed Assets
Asset Purchases Suspense
110
401000
60 Current Liabilities
Trade Creditors
120
401000
60 Current Liabilities
Inter Warehouse Creditors
121
Stock transfer supplier accounts
401000
60 Current Liabilities
Warehouse Transfer Suspense
122
GSNI accounts for warehouses
401000
60 Current Liabilities
Purchases Suspense
125
401000
60 Current Liabilities
Accrued Expenses
415
401000
60 Current Liabilities
Accrued Commission-Credit Card
417
402000
60 Current Liabilities
Employee/Payroll Control
140
409000
60 Current Liabilities
Provision Bad Debts
430
411000
30 Current Assets
Miscellaneous Debtors
129
411000
30 Current Assets
Trade Debtors
130
411000
30 Current Assets
Inter Warehouse Debtors
131
Stock transfer customer accounts
412000
30 Current Assets
Staff Loans
135
415000
30 Current Assets
Inventory Master Control
150
415000
30 Current Assets
Warehouse Inventory-Main Whse
150.00
415000
30 Current Assets
Warehouse Inventory-Ham Depot
150.20
415000
30 Current Assets
Inventory-Repair Section
150.50
415000
30 Current Assets
Inventory-QA Section
150.90
415000
30 Current Assets
Inventory in Transit
151
Stock transfers in progess between warehouses
415000
30 Current Assets
Inventory Suspense
159
417000
30 Current Assets
Job Costing (Vehicle)
160
417000
30 Current Assets
Job Costing (Inventory)
165
445660
60 Current Liabilities
GST Receivable
302
445660
60 Current Liabilities
GST Payable
303
445670
60 Current Liabilities
GST Payments to IRD
305
512000
30 Current Assets
Bank Accounts
261
512000
30 Current Assets
Receipting Suspense
400
601101
75 Cost of Revenues
Cost of Sales
002
601102
75 Cost of Revenues
Job Cost
004
606400
90 Operating Expense
Packaging Materials
770
621100
90 Operating Expense
Consultancy Fees
718
622700
90 Operating Expense
Discounts on Settlement
713
622700
90 Operating Expense
Discounts & Allowances
715
622700
90 Operating Expense
Commission Paid-Credit Cards
717
623000
90 Operating Expense
Advertising & Promotion
700
623100
90 Operating Expense
Printing & Stationery
780
625100
90 Operating Expense
Travel Expenses
790
625700
90 Operating Expense
Education & Training
725
Page 1 of 2
Printed on 31 Aug 2005 at 04:09 PM
TCSLedgChart
Summary Fiscal Chart of Accounts
ACME TRUCK SERVICING LTD
For all departments, ordered by fiscal number, accounts on hold excluded
Account
Fiscal
Account Name
Trial Balance Classification
Extra Account Name
626000
90 Operating Expense
Freight Expenses
735
626100
90 Operating Expense
Telephone & Tolls
787
627800
90 Operating Expense
Bank Charges
705
641100
90 Operating Expense
Unproductive Time
609
641100
90 Operating Expense
Salaries Paid
785
641100
90 Operating Expense
Wages Paid
795
666000
90 Operating Expense
Exchange Variation
730
681120
90 Operating Expense
Depreciation
720
681150
90 Operating Expense
Inventory Adjustments
740
681170
90 Operating Expense
Warranty (Vehicle)
190
681170
90 Operating Expense
Warranty (Inventory)
195
681170
90 Operating Expense
Parts Warranty Expenses
775
Cost writeoff where no parts warranty claim applicable
681170
90 Operating Expense
Warranty Concessions
799
Vehicle service provided where warranty claim not applicable
681740
90 Operating Expense
Bad Debts
710
751001
70 Operating Income
Sales Revenue
001
751001
70 Operating Income
Purchases for Resale
007
751002
70 Operating Income
Job Revenue
003
751002
70 Operating Income
Job Revenue Accrued
300
758000
70 Operating Income
Freight Charges
009
758000
70 Operating Income
Re-Stocking Fees
021
758000
70 Operating Income
Other Income
029
Page 2 of 2
Printed on 31 Aug 2005 at 04:09 PM