Account # Account Name Type of Account1100 Cash Asset1200 Accounts Receivable Asset1300 Equipment Asset1350 Accumulated Depreciation Contra Asset1400 Inventory: Programs Asset1500 Inventory: Concessions Asset1600 Construction in Progress Asset2100 Sales Tax Payable Liability2200 Accounts Payable Liability3100 Owner's equity: Owner's Draw Equity4100 Revenue: Concessions Income4200 Revenue: Fundraising Income4300 Revenue: League Revenue Sharing Income4400 Revenue: Parking Income4500 Revenue: Programs Income4600 Revenue: Tickets Income4700 Revenue: Visiting Fees (from away games) Income5100 Cost of Goods Sold Expense5110 Cost of Goods Sold: Spoilage Expense6100 Away Game: Bus Rental Expense6200 Away Game: Hotel Expense6300 Away Game: Per diem Expense7100 Fundraising: Advertising Expense7300 Fundraising: Catering Expense7400 Fundraising: Giveaways Expense7500 Fundraising: Lodging & Event Space Rental Expense7600 Fundraising: Travel Expense8100 Administration: Advertising Expense8105 Administration: Arena Rental Expense8110 Administration: Cleaning Service Expense8115 Administration: Copier Lease Expense8120 Administration: Insurance Expense8125 Administration: Lawn Care Expense8130 Administration: Maintenance Expense8135 Administration: Rent Expense8140 Administration: Pest Control Expense8145 Administration: Postage Expense8150 Administration: Utilities Expense8155 Administration: Dry Cleaning Expense8160 Administration: Revenue Sharing with Visitors Expense8165 Administration: Printing Expense8180 Administration: Miscellaneous Expense8200 Administration: Compensation Expense8210 Administration: Payroll Preparation Fee Expense8500 Program: Equipment Expense Expense8600 Depreciation Expense9000 Construction Loan Liability

Handout 5. Chart of accounts