TCSLedgChart
Summary 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
70 Operating Income
Sales Revenue
002
75 Cost of Revenues
Cost of Sales
003
70 Operating Income
Job Revenue
004
75 Cost of Revenues
Job Cost
007
70 Operating Income
Purchases for Resale
009
70 Operating Income
Freight Charges
021
70 Operating Income
Re-Stocking Fees
029
70 Operating Income
Other Income
100
10 Fixed Assets
Assets Register
110
10 Fixed Assets
Asset Purchases Suspense
120
60 Current Liabilities
Trade Creditors
121
60 Current Liabilities
Inter Warehouse Creditors
Stock transfer supplier accounts
122
60 Current Liabilities
Warehouse Transfer Suspense
GSNI accounts for warehouses
125
60 Current Liabilities
Purchases Suspense
129
30 Current Assets
Miscellaneous Debtors
130
30 Current Assets
Trade Debtors
131
30 Current Assets
Inter Warehouse Debtors
Stock transfer customer accounts
135
30 Current Assets
Staff Loans
140
60 Current Liabilities
Employee/Payroll Control
150
30 Current Assets
Inventory Master Control
150.00
30 Current Assets
Warehouse Inventory-Main Whse
150.20
30 Current Assets
Warehouse Inventory-Ham Depot
150.50
30 Current Assets
Inventory-Repair Section
150.90
30 Current Assets
Inventory-QA Section
151
30 Current Assets
Inventory in Transit
Stock transfers in progess between warehouses
159
30 Current Assets
Inventory Suspense
160
30 Current Assets
Job Costing (Vehicle)
165
30 Current Assets
Job Costing (Inventory)
190
90 Operating Expense
Warranty (Vehicle)
195
90 Operating Expense
Warranty (Inventory)
261
30 Current Assets
Bank Accounts
300
70 Operating Income
Job Revenue Accrued
302
60 Current Liabilities
GST Receivable
303
60 Current Liabilities
GST Payable
305
60 Current Liabilities
GST Payments to IRD
400
30 Current Assets
Receipting Suspense
415
60 Current Liabilities
Accrued Expenses
417
60 Current Liabilities
Accrued Commission-Credit Card
430
60 Current Liabilities
Provision Bad Debts
490
40 Equity
Retained Earnings
Page 1 of 2
Printed on 31 Aug 2005 at 04:05 PM
TCSLedgChart
Summary 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
609
90 Operating Expense
Unproductive Time
700
90 Operating Expense
Advertising & Promotion
705
90 Operating Expense
Bank Charges
710
90 Operating Expense
Bad Debts
713
90 Operating Expense
Discounts on Settlement
715
90 Operating Expense
Discounts & Allowances
717
90 Operating Expense
Commission Paid-Credit Cards
718
90 Operating Expense
Consultancy Fees
720
90 Operating Expense
Depreciation
725
90 Operating Expense
Education & Training
730
90 Operating Expense
Exchange Variation
735
90 Operating Expense
Freight Expenses
740
90 Operating Expense
Inventory Adjustments
770
90 Operating Expense
Packaging Materials
775
90 Operating Expense
Parts Warranty Expenses
Cost writeoff where no parts warranty claim applicable
780
90 Operating Expense
Printing & Stationery
785
90 Operating Expense
Salaries Paid
787
90 Operating Expense
Telephone & Tolls
790
90 Operating Expense
Travel Expenses
795
90 Operating Expense
Wages Paid
799
90 Operating Expense
Warranty Concessions
Vehicle service provided where warranty claim not applicable
Page 2 of 2
Printed on 31 Aug 2005 at 04:05 PM