Sample Chart of Account

8/3/2019 Sample Chart of Account

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Revenue

4.1 Operating Revenue

4.1.1 Sales of Goods and Services

4.1.1.1 Sales of Goods

4.1.1.1.1 Sales of Goods Purchased for Resale

4.1.1.1.1.1 In same Condition as Purchased

4.1.1.1.1.1.1 Retailing Activities

4.1.1.1.1.1.2 Wholesaling, Manufacturing Activities

4.1.1.1.1.2 Reconditioned and Used Goods

4.1.1.1.2 Sales of Goods Produced

4.1.1.2 Sales of Services

4.1.1.2.1 Commissions and Fees

4.1.1.2.1.1 Real Estate Transactions

4.1.1.2.1.2 Securities Transactions

4.1.1.2.1.3 Sales of Merchandise on Account of Others

4.1.1.2.1.4 Other Commission and Fees

4.1.1.2.2 Rental and Leasing Revenue

4.1.1.2.2.1 Real Estate Rental

4.1.1.2.2.1.1 Residential

4.1.1.2.2.1.2 Non-Residential

4.1.1.2.2.1.3 Other Real Estate

4.1.1.2.2.2 Other Rental and Leasing Revenue

4.1.1.2.3 Trade Sales of Services and Repair and Maintenance

4.1.1.2.3.1 Trade Sales of Services

4.1.1.2.3.1.1 Consulting Services

4.1.1.2.3.1.2 Accounting Fees

4.1.1.2.3.1.3 Estate, Trust and Agency Fees

4.1.1.2.3.1.4 Loan Fees

4.1.1.2.3.1.5 Insurance & Pension Business Fees

4.1.1.2.3.2 Repair and Maintenance

4.1.1.2.3.2.1 Automotive

4.1.1.2.3.2.2 Machinery, Equipment, Appliances, Furniture

4.1.1.2.3.2.3 Other Repair and Maintenance

4.1.1.3 Other Sales of Goods and Services

4.1.2 Operating Revenue of Financial Institutions


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4.1.2.1 Finance Lease Income

4.1.2.2 Interest Revenue

4.1.2.2.1 Interest Revenue from Canadian Sources

4.1.2.2.1.1 Interest on Non-Mortgage Loans to Non-Affiliates

4.1.2.2.1.1.1 Loans to Individuals, Farms, Unincorporated Businessesand Non-Profit Institutions

4.1.2.2.1.1.1.1 Loans to Individuals to Purchase Consumer Goods andServices

4.1.2.2.1.1.1.2 Loans to Individuals for Other Purposes

4.1.2.2.1.1.1.3 Interest on Loans to Policyholders of Life Insurance

4.1.2.2.1.1.1.4 Loans to Unincorporated Business

4.1.2.2.1.1.2 Corporate and Other Loans

4.1.2.2.1.1.2.1 Domestic Commercial Loans to Investment Dealers

4.1.2.2.1.1.2.2 Domestic Loans to Local/Central Credit Unions

4.1.2.2.1.1.2.3 Loans to Corporations in Canada

4.1.2.2.1.1.2.4 Commercial Loans (Factoring, Wholesale Financing, RetailSales Financing)

4.1.2.2.1.1.2.5 Interest on Loans to others

4.1.2.2.1.1.2.6 Reverse Repurchase Agreements

4.1.2.2.1.1.2.7 Amounts Due Under Securities Lending Arrangements

4.1.2.2.1.2 Interest on Mortgage Loans to Non-Affiliates

4.1.2.2.1.2.1 Secured by Residential Properties in Canada

4.1.2.2.1.2.2 Secured by Non-Residential Properties in Canada

4.1.2.2.1.3 Interest on Debt Securities

4.1.2.2.1.3.1 Bonds and Debentures

4.1.2.2.1.3.2 Other Debt Securities

4.1.2.2.1.4 Other Interest Revenue from Canadian Sources

4.1.2.2.2 Interest Revenue from Foreign Sources

4.1.2.2.2.1 Interest on Non-Mortgage Loans to Foreign Borrowers

4.1.2.2.2.1.1 Loans to Corporations Outside of Canada

4.1.2.2.2.1.2 Loans to Foreign Borrowers, Loans to Others

4.1.2.2.2.2 Interest on Mortgage Loans to Non-Affiliates

4.1.2.2.2.2.1 Secured by Residential Properties in Canada

4.1.2.2.2.2.2 Secured by Non-Residential Properties in Canada

4.1.2.2.2.3 Interest on Debt Securities

4.1.2.2.2.3.1 Bonds and Debentures

4.1.2.2.2.3.2 Other Debt Securities

4.1.2.2.2.4 Other Interest Revenue from Foreign Sources

4.1.2.3 Dividend Income


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4.1.2.3.1 Dividends from Corporations in Canada

4.1.2.3.2 Dividends from Corporations outside Canada

4.1.2.4 Securities Trading Gains / Losses

4.1.2.5 Securities Underwriting Revenue

4.1.2.6 Principal Transaction Revenue

4.1.2.7 Insurance Premiums and Annuity Considerations

4.1.2.7.1 Insurance Premium Revenue

4.1.2.7.1.1 Premiums Written

4.1.2.7.1.2 Changes in Unearned Premiums

4.1.2.7.1.3 Net Premiums Earned (Property, casualty, accident,sickness)

4.1.2.7.2 Annuity Considerations

4.1.2.8 Amortization of Deferred Gains/Losses of LifeInsurers

4.1.2.9 All Other Gains and Losses on the Sale of Securitiesand Other Assets

4.1.3 Other Operating Revenue

4.1.3.1 Subsidies and Grants

4.1.3.2 Royalties and Franchise Fees

4.1.3.2.1 Royalties

4.1.3.2.2 Franchise Fees

4.1.3.3 Intracompany revenue eliminated on consolidation,including transfers between other business units

4.1.3.3.1 Sales of Goods Manufactured and/or assembled by this

business unit or other business units and transferred to thishead office for sale to external clients

4.1.3.3.2 Management Fees from Transactions with Internal Clients

4.1.3.3.3 All Other Transfers of Materials

4.1.3.3.4 Repair Work Done on Materials and Products Owned byother Business Units

4.1.3.3.5 Custom Work Done for Other Business Units

4.1.3.3.6 All Other Charges for Services

4.1.3.4 All Other Operating Revenue

4.2 Non-Operating Revenue

4.2.1 Dividend and Interest Revenue of Non-FinancialIndustries

4.2.1.1 Dividends

4.2.1.1.1 Dividends from Canadian Corporations

4.2.1.1.2 Dividends from Foreign Corporations

4.2.1.2 Interest


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4.2.1.2.1 Interest on Canadian Domestic Loans

4.2.1.2.1.1 Bonds and Debentures

4.2.1.2.1.2 Mortgage Loans

4.2.1.2.1.3 All Other Loans, Notes and Securities

4.2.1.2.1.3.1 Commercial Loans/Accounts

4.2.1.2.1.3.2 Consumer Loans/Accounts

4.2.1.2.1.3.3 All Others

4.2.1.2.2 Interest from Foreign Sources

4.2.2 All Other Non-Operating Revenue

5 Expenses

5.1 Operating Expenses (Including Cost of Goods Sold)

5.1.1 Cost of Goods Sold

5.1.1.1 Cost of Goods Sold - Goods Purchased for Resale

5.1.1.1.1 Opening Inventory of Goods Purchased for Resale

5.1.1.1.2 Goods Purchased for Resale During the Period(including freight-in)

5.1.1.1.3 Closing Inventory of Goods Purchased for Resale

5.1.1.2 Cost of Goods Sold - Manufacturing

5.1.1.2.1 Opening Inventory of Finished Goods Manufactured

5.1.1.2.2 Cost of Finished Goods Manufactured

5.1.1.2.2.1 Opening Inventory of Goods in Process

5.1.1.2.2.2 Total Manufacturing Costs for the Period

5.1.1.2.2.2.1 Raw Materials Used

5.1.1.2.2.2.1.1 Opening Inventory of Raw Materials

5.1.1.2.2.2.1.2 Purchases of Raw Materials

5.1.1.2.2.2.1.3 Closing Inventory of Raw Materials

5.1.1.2.2.2.2 Direct Labour

5.1.1.2.2.2.2.1 Salaries, Wages and Commissions

5.1.1.2.2.2.2.1.1 Salaries and Wages

5.1.1.2.2.2.2.1.2 Commissions

5.1.1.2.2.2.2.1.2.1 Commissions paid to real estate agents5.1.1.2.2.2.2.1.2.2 Commissions paid to others

5.1.1.2.2.2.2.1.3 Severance Pay and Lump Sum Payment to Employees

5.1.1.2.2.2.2.1.4 Other Salaries & Wages and Commissions

5.1.1.2.2.2.2.2 Benefits

5.1.1.2.2.2.2.2.1 Employer's Contributions to Health & Insurance Plans,Employment Insurance, Pension Contributions, Workers'


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Compensation, Retiring Allowances or Lump Sum Paymentsto Employees Upon Termination or Retirement, etc.

5.1.1.2.2.2.2.2.2 Provincial Health and Education Payroll Taxes

5.1.1.2.2.2.3 Other Costs Chargeable to Cost of Goods Sold

5.1.1.2.2.2.3.1 Depreciation5.1.1.2.2.2.3.1.1 Buildings

5.1.1.2.2.2.3.1.2 Leasehold Improvements

5.1.1.2.2.2.3.1.3 Engineering Structures

5.1.1.2.2.2.3.1.4 Amortization, Machinery & Equipment

5.1.1.2.2.2.3.1.5 Assets under Capital Leases

5.1.1.2.2.2.3.2 Indirect Factory Labour

5.1.1.2.2.2.3.3 Energy, Water and Telephone/TelecommunicationCosts

5.1.1.2.2.2.3.3.1 Energy Costs

5.1.1.2.2.2.3.3.1.1 Electricity

5.1.1.2.2.2.3.3.1.2 Fuel & Other Heating

5.1.1.2.2.2.3.3.1.2.1 Gasoline

5.1.1.2.2.2.3.3.1.2.2 Oil

5.1.1.2.2.2.3.3.1.2.3 Diesel

5.1.1.2.2.2.3.3.1.2.4 Propane

5.1.1.2.2.2.3.3.1.2.5 Natural Gas

5.1.1.2.2.2.3.3.1.2.6 Coal

5.1.1.2.2.2.3.3.1.2.7 Other Curing Fuel and Heating

5.1.1.2.2.2.3.3.1.3 Other Energy Costs

5.1.1.2.2.2.3.3.2 Water Costs

5.1.1.2.2.2.3.3.3 Telephone and Telecommunication Costs

5.1.1.2.2.2.3.4 Indirect Taxes and Licences & Permits

5.1.1.2.2.2.3.4.1 Property Taxes

5.1.1.2.2.2.3.4.2 Licences and Permits

5.1.1.2.2.2.3.5 Sub-Contracts

5.1.1.2.2.2.3.5.1 Custom Work

5.1.1.2.2.2.3.5.2 Owner Operator

5.1.1.2.2.2.3.6 Exploration and Development Expenses5.1.1.2.2.2.3.7 Royalties and Franchise Fees

5.1.1.2.2.2.3.8 Other Costs Chargeable to Cost of Goods Sold

5.1.1.2.2.2.3.8.1 Goods Transportation, Courier, Warehousing and StorageCosts (excluding storage rental expense)

5.1.1.2.2.2.3.8.1.1 Materials

5.1.1.2.2.2.3.8.1.2 Services


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5.1.1.2.2.2.3.8.2 Rental and Leasing Services Costs

5.1.1.2.2.2.3.8.3 Maintenance and Repair Costs

5.1.1.2.2.2.3.8.3.1 Materials

5.1.1.2.2.2.3.8.3.2 Services

5.1.1.2.2.2.3.8.4 Employment Agency and Personnel Supplier Costs

5.1.1.2.2.2.3.8.5 Professional and Business Services Costs

5.1.1.2.2.2.3.8.6 Insurance Premium Costs

5.1.1.2.2.2.3.8.7 Other Purchased Materials and Services

5.1.1.2.2.3 Closing Inventory of Goods in Process

5.1.1.2.3 Closing Inventory of Finished Goods Manufactured

5.1.1.2.3.1 Closing Inventory of Merchandise Purchased for Resale

5.1.1.2.3.2 Closing Inventory of Finished Goods, Produced

5.1.2 Operating Expenses Not Included in Cost of Goods

Sold5.1.2.1 Depreciation, Depletion and Amortization Expenses

5.1.2.1.1 Depreciation of Tangible Assets

5.1.2.1.1.1 Buildings

5.1.2.1.1.2 Leasehold Improvements

5.1.2.1.1.3 Engineering Structures

5.1.2.1.1.4 Machinery and Equipment

5.1.2.1.1.5 Assets under Capital Leases

5.1.2.1.2 Depletion Charges on Natural Resources

5.1.2.1.3 Amortization of Deferred Charges and Intangible

Assets

5.1.2.1.3.1 Amortization of Deferred Charges

5.1.2.1.3.1.1 Deferred Exploration and Development

5.1.2.1.3.1.2 Tooling and Special Tooling Charges

5.1.2.1.3.1.3 Pre-production and Start-Up Costs

5.1.2.1.3.1.4 Research and Development Costs

5.1.2.1.3.1.5 Financing Costs

5.1.2.1.3.1.6 Policy Acquisition Expenses

5.1.2.1.3.1.7 Other Deferred Charges

5.1.2.1.3.2 Amortization of Other Intangible Assets

5.1.2.1.3.2.1 Goodwill and Excess Purchase Price5.1.2.1.3.2.2 Trademarks, Patents and Copyrights

5.1.2.1.3.2.3 Other Intangible Assets

5.1.2.2 Exploration and Development Expenses

5.1.2.2.1 Mine-Site Exploration and Development Expenditures

5.1.2.2.1.1 Mining and Petroleum

5.1.2.2.1.2 Other


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5.1.2.2.2 General Exploration Expenditures

5.1.2.2.3 Land and Lease Acquisition and RetentionExpenditures

5.1.2.2.4 Exploration and Development Drilling Expenditures

5.1.2.2.5 Geological and Geophysical Expenditures

5.1.2.3 Labour Expenses

5.1.2.3.1 Salaries, Wages and Commissions

5.1.2.3.1.1 Severance Pay and Lump Sum Payment to Employees

5.1.2.3.1.2 Salaries, Wages and Commissions

5.1.2.3.1.2.1 Commissions Paid to Real Estate Agents

5.1.2.3.1.2.2 Commissions Paid to others (e.g. employees)

5.1.2.3.1.2.3 Salaries & Wages

5.1.2.3.2 Employee Benefits

5.1.2.3.2.1 Employer's Contributions to Health & Insurance Plans,Employment Insurance, Pension Contributions, Workers'Compensation, Retiring Allowances or Lump Sum Paymentsto Employees Upon Termination or Retirement, etc.

5.1.2.3.2.2 Provincial Health and Education Payroll Taxes

5.1.2.4 Energy, Water and Telephone/TelecommunicationExpenses

5.1.2.4.1 Energy Expenses

5.1.2.4.1.1 Electricity

5.1.2.4.1.2 Fuel & Other Heating

5.1.2.4.1.2.1 Gasoline5.1.2.4.1.2.2 Oil

5.1.2.4.1.2.3 Diesel

5.1.2.4.1.2.4 Propane

5.1.2.4.1.2.5 Natural Gas

5.1.2.4.1.2.6 Coal

5.1.2.4.1.2.7 Other Curing Fuel and Heating

5.1.2.4.1.3 Other Energy Expenses

5.1.2.4.2 Water Expenses

5.1.2.4.3 Telephone and Telecommunication Expenses

5.1.2.5 Indirect Taxes, Licences & Permits

5.1.2.5.1 Indirect Taxes

5.1.2.5.1.1 Property Taxes

5.1.2.5.1.2 Provincial Capital Taxes

5.1.2.5.1.3 Business Taxes

5.1.2.5.2 Licences, Permits and Memberships


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5.1.2.6 Sub-Contracts

5.1.2.6.1 Custom Work

5.1.2.6.2 Owner Operator

5.1.2.7 Purchased Materials, Supplies and Services

5.1.2.7.1 Office Expenses

5.1.2.7.1.1 Materials

5.1.2.7.1.2 Services

5.1.2.7.2 Goods Transportation, Courier, Warehousing andStorage Expenses



5.1.2.7.3 Rental and Leasing Services Expenses

5.1.2.7.4 Maintenance and Repair Expenses5.1.2.7.4.1 Materials


5.1.2.7.5 Employment Agency and Personnel Supplier Services

5.1.2.7.6 Professional and Business Services

5.1.2.7.7 Financial Services Fees

5.1.2.7.8 Insurance Premiums, including services fees

5.1.2.7.8.1 Insurance Premiums

5.1.2.7.8.2 Insurance Services Fees

5.1.2.7.9 Advertising and Promotion Expenses5.1.2.7.9.1 Materials


5.1.2.7.10 Travel Expenses

5.1.2.7.11 Meals and Entertainment

5.1.2.7.12 Royalties and Franchise Fees

5.1.2.7.13 Other Purchased Materials and Services


5.1.2.7.13.2 Services

5.1.2.8 Interest Expense on Deposit Liabilities (DepositAccepting Institutions)

5.1.2.8.1 Interest on Customer Canadian Currency Deposits

5.1.2.8.1.1 Demand and Notice Deposits

5.1.2.8.1.1.1 Deposits of Individuals

5.1.2.8.1.1.2 Deposits of UIB and Non-Profit Institutions

5.1.2.8.1.1.3 Deposits of Central Credit Unions

5.1.2.8.1.1.4 Deposits of Canadian Resident Corporations


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5.1.2.8.1.1.5 Deposits of Non -Resident Corporations and Institutions

5.1.2.8.1.1.6 Deposits of Governments

5.1.2.8.1.2 Term Deposits


5.1.2.8.1.2.2 Deposits on UIB and Non -Profit Institutions

5.1.2.8.1.2.3 Deposits of Central Credit Unions


5.1.2.8.1.2.5 Deposits of Non-Resident Corporations and Institutions

5.1.2.8.1.2.6 Deposits of Government

5.1.2.8.1.2.6.1 Finance and Other Short -Term Paper

5.1.2.8.1.2.6.2 Security Inventory Positions

5.1.2.8.1.2.6.3 Clients' Free Credit Balance Deposits

5.1.2.8.2 Interest on Customer Foreign Currency Deposits

5.1.2.8.2.1 Demand and Notice Deposits





5.1.2.8.2.2 Term Deposits





5.1.2.8.2.2.5 Deposits of Government

5.1.2.8.2.2.5.1 Finance and Other Short -Term Paper

5.1.2.8.2.2.5.2 Security Inventory Positions

5.1.2.8.2.2.5.3 Clients' Free Credit Balance Deposits

5.1.2.9 Insurance and Annuity Claims and Other Expenses ofInsurers

5.1.2.9.1 Insurance and Annuity Claims Incurred

5.1.2.9.1.1 Insurance Claims Incurred by Insurers

5.1.2.9.1.2 Insurance Claims Incurred and Paid

5.1.2.9.2 Increase/Decrease for Unpaid Claims Reserves (book)

5.1.2.9.3 Annuity Claims Incurred by Insurers5.1.2.9.4 Insurance Claims Incurred -accident and sickness

5.1.2.9.5 Normal Increase in Actuarial liabilities of Life InsuranceCompanies

5.1.2.9.6 Change in Additional Policy Reserves

5.1.2.9.7 Policyholder Dividends paid by Life Insurance Companies

5.1.2.9.7.1 Amounts Paid During the Period

5.1.2.9.7.2 Estimated Increase/Decrease in Provision


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5.1.2.9.8 Insurance Commissions Expense

5.1.2.9.9 Other Underwriting Expense

5.1.2.9.10 Premium Taxes - underwriting

5.1.2.9.11 Other - Underwriting

5.1.2.9.12 Other Expenses

5.1.2.9.13 Counseling Fees - Insurers

5.1.2.9.14 Other Direct Fees - Insurers

5.1.2.10 All Other Operating Expenses

5.1.2.10.1 Intracompany expenses eliminated on consolidation,including internal transfers between other businessunits

5.1.2.10.1.1 Services Provided by Other Business Units

5.1.2.10.1.1.1 Amounts paid by other business units and to othercontractors for work done on materials owned by thisbusiness unit

5.1.2.10.1.1.2 Head Office Service Charges and Management Fees

5.1.2.10.1.2 Materials Transferred from other Business Units

5.1.2.10.2 Loan Loss Provision (Lending and LeasingInstitutions Only)

5.1.2.10.3 Bad Debt Expenses

5.1.2.10.4 Charitable and Political Donations

5.1.2.10.5 All Other

5.2 Non-Operating Expenses

5.2.1 Interest Expenses and Bank Charges

5.2.1.1 Interest Expenses on Short-Term Debt5.2.1.1.1 Bank Loans

5.2.1.1.2 Commercial Paper

5.2.1.1.3 Other Debt, short-term

5.2.1.2 Interest Expenses on Long-Term Debt

5.2.1.2.1 Mortgage Loans

5.2.1.2.2 Bond, Debentures and Notes

5.2.1.2.3 Bank Loans, Long-Term

5.2.1.2.4 Other Debt, Long-Term

5.2.1.2.4.1 Interest on Promissory Notes

5.2.1.2.4.2 Interest on Subordinated Loans & Notes5.2.1.2.4.3 Other Interest Expense

5.2.1.3 Bank Charges

5.2.2 Corporate Income Tax

5.2.2.1 Current Income Tax

5.2.2.2 Deferred Income Tax

5.2.2.3 Provincial Mining and Logging Taxes


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5.2.3 All Other Non-Operating Expenses

6 Gains/Losses and Other Items

6.1 Gains/Losses on the Sale of Capital Assets

6.1.1 Capital Assets

6.1.2 Investments

6.1.3 Other Assets

6.2 Unrealized Gains/Losses (asset revaluations andwrite-offs)

6.2.1 Capital Assets

6.2.2 Investments

6.2.3 Other Assets

6.3 Gains/Losses on the Translation of Foreign Currency

6.4 Extraordinary Gains/Losses and Unusual Items

6.4.1 Extraordinary Gains/Losses (net)

6.4.1.1 Extraordinary Items - Gross

6.4.1.2 Income Tax on Extraordinary Items

6.4.1.2.1 Current

6.4.1.2.2 Deferred

6.4.2 Legal Settlement

6.4.3 Unusual Items

6.5 Minority Shareholders' Portion of Net Income/Loss of

Consolidated Subsidiaries and Affiliates6.6 Net Income/Loss of Unconsolidated Subsidiaries and

Affiliates (Equity Method)

6.6.1 Equity in Net Income of Unconsolidated Subsidiariesand Affiliates

6.6.1.1 Equity in Net Income of Unconsolidated CanadianSubsidiaries and Affiliates

6.6.1.2 Equity in Net Income of Unconsolidated ForeignSubsidiaries and Affiliates

6.6.2 Equity in Net Income of Partnerships and Joint

Ventures

6.6.2.1 Equity in Net Income of Canadian Partnerships andJoint Ventures

6.6.2.2 Equity in Net Income of Foreign Partnerships andJoint Ventures

TANDARD BASIC ACCOUNTS

STANDARD SUB-ACCOUNTS ABACUS

DETAILED SUB-ACCOUNTS LINE


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ASSETS (100000) (SEE NOTE 1) --

CASH (110000) C

111000 CASH IN BANK AND ON HAND C

111100 GENERAL CHECKING ACCOUNT C

111200 PAYROLL CHECKING ACCOUNT C

111300 SINGLE TITLE ORDER PLAN (STOP) CHECKING C

111400 MONEY MARKET C

111500 CERTIFICATES OF DEPOSIT C

111600 SAVINGS ACCOUNTS C

111700 CASH IN REGISTERS C

111800 CASH FOR OUT OF STORE EVENTS C

111900 PETTY CASH C

ACCOUNTS RECEIVABLE (120000) D

121000 ACCOUNTS RECEIVABLE - TRADE D

121100 ACCOUNTS RECEIVABLE - TRADE D

121200 ACCOUNTS RECEIVABLE - NON-SUFFICIENT

FUNDS RETURNED CHECKS

D
http://www.bookweb.org/membership/products/scoa/scoa2.html#note1http://www.bookweb.org/membership/products/scoa/scoa2.html#note1http://www.bookweb.org/membership/products/scoa/scoa2.html#note1http://www.bookweb.org/membership/products/scoa/scoa2.html#note1


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ACCOUNTS RECEIVABLE TRADE - ALLOWANCE

FOR BAD DEBT

D

122000 IN TRANSIT FROM CREDIT CARD PROCESSORS D

122100 ACCOUNTS RECEIVABLE - AMEX D

122200 ACCOUNTS RECEIVABLE - DISCOVER D

122300 ACCOUNTS RECEIVABLE - MASTER CARD / VISA D

122400 ACCOUNTS RECEIVABLE - DEBIT / ATM CARDS D

ACCOUNTS RECEIVABLE CREDIT CARDS -

ALLOWANCE FOR BAD DEBT

D

123000 PUBLISHER / VENDOR ADVERTISING ALLOWANCES

RECEIVABLE

D

124000 LOANS RECEIVABLE D

124100 LOANS RECEIVABLE - EMPLOYEES D

124200 LOANS RECEIVABLE - OWNERS D

124900 LOANS RECEIVABLE - OTHERS D

129000 A/R MISCELLANEOUS D

INVENTORY (140000) E

141000 GENERAL TRADE BOOKS (DISCOUNTS NORMALLY 40% OR

MORE)

E

141100 GENERAL TRADE - HARD COVER BOOKS E

141200 GENERAL TRADE - PAPER BACK BOOKS E


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141300 GENERAL TRADE - MASS PAPERBACK BOOKS E

141400 GENERAL TRADE - PROMOTIONAL / REMAINDER

BOOKS

E

142000 PROFESSIONAL / SCI-TECH / OTHER SHORT DISCOUNTS

BOOKS

E

143000 USED BOOKS E

144000 PERIODICALS / NEWSPAPERS E

144100 MAGAZINES E

144200 NEWSPAPERS E

145000 ELECTRONIC PRODUCTS E

145100 RECORDED MUSIC E

145200 AUDIO BOOKS E

145300 NEW MEDIA (BOOK) E

145400 NEW MEDIA (NON-BOOK) E

146000 SIDELINES E

146100 CALENDARS E

146200 OTHER SIDELINES E

147000 INVENTORY SEGREGATED FOR OUT-OF-STORE SALES E

148000 OUT-OF-PRINT BOOKS E

149000 COURSE ADOPTION BOOKS E

149100 COURSE ADOPTION - NEW BOOKS E

149200 COURSE ADOPTION - USED BOOKS E


15/45


16/45

163000 LAND IMPROVEMENTS H

164000 BUILDING IMPROVEMENTS H

165000 LEASEHOLD IMPROVEMENTS H

FURNITURE, FIXTURES & EQUIP (170000) H

171000 FURNITURE, FIXTURES, & EQUIPMENT H

172000 DATA PROCESSING EQUIPMENT H

173000 DATA PROCESSING SOFTWARE H

174000 VEHICLES H

ACCUMULATED DEPRECIATION (180000) H

ACCUMULATED DEPRECIATION - BUILDING H

ACCUMULATED DEPRECIATION - LAND IMPROVEMENTS H

ACCUMULATED DEPRECIATION - BUILDING IMPROVEMENTS H

ACCUMULATED DEPRECIATION - LEASEHOLD

IMPROVEMENTS

H

ACCUMULATED DEPRECIATION - FURNITURE FIXTURES &

EQUIP

H

ACCUMULATED DEPRECIATION - DATA PROCESSING EQUIP H

ACCUMULATED DEPRECIATION - DATA PROCESSING

SOFTWARE

H


17/45

ACCUMULATED DEPRECIATION - VEHICLES H

OTHER ASSETS (190000) H

191000 INTANGIBLE ASSETS H

191100 COVENANT NOT TO COMPETE-PREVIOUS

OWNER

H

191200 GOODWILL H

191300 CUSTOMER LISTS H

191800 OTHER INTANGIBLE ASSETS H

ACCUMULATED AMORTIZATION H

192000 CASH SURRENDER VALUE OF LIFE INSURANCE H

199000 OTHER ASSETS H

FIXED AND OTHER ASSETS (SEE NOTE 2) H

TOTAL ASSETS (G + H; EQUAL TO Q) (SEE NOTE 2) J

::

LIABILITIES (200000) (SEE NOTE 1) --
http://www.bookweb.org/membership/products/scoa/scoa2.html#note2http://www.bookweb.org/membership/products/scoa/scoa2.html#note2http://www.bookweb.org/membership/products/scoa/scoa2.html#note2http://www.bookweb.org/membership/products/scoa/scoa2.html#note2http://www.bookweb.org/membership/products/scoa/scoa2.html#note2http://www.bookweb.org/membership/products/scoa/scoa2.html#note2http://www.bookweb.org/membership/products/scoa/scoa2.html#note1http://www.bookweb.org/membership/products/scoa/scoa2.html#note1http://www.bookweb.org/membership/products/scoa/scoa2.html#note1http://www.bookweb.org/membership/products/scoa/scoa2.html#note1http://www.bookweb.org/membership/products/scoa/scoa2.html#note2http://www.bookweb.org/membership/products/scoa/scoa2.html#note2


18/45

ACCOUNTS PAYABLE (210000) K

211000 ACCOUNTS PAYABLE - MERCHANDISE K

212000 ACCOUNTS PAYABLE - OPERATING K

213000 CUSTOMER CREDITS K

213100 MERCHANDISE CREDITS UNREDEEMED K

213200 GIFT CERTIFICATES UNREDEEMED K

213300 SPECIAL ORDER DEPOSITS K

213400 MAIL ORDER DEPOSITS K

ACCRUED EXPENSES (220000) L

221000 ACCRUED PAYROLL L

222000 PAYROLL WITHHOLDINGS L

222100 FEDERAL WITHHOLDING L

222200 FICA WITHHOLDING L

222300 MEDICARE WITHHOLDING L

222400 STATE WITHHOLDING L

222500 LOCAL WITHHOLDING L

222600 401k / PENSION WITHHOLDING L


19/45

222700 GARNISHMENT WITHHOLDING L

222900 MISCELLANEOUS WITHHOLDING L

223000 ACCRUED PAYROLL TAXES L

223100 ACCRUED PAYROLL TAXES - FICA EMPLOYER'S

SHARE

L

223200 ACCRUED PAYROLL TAXES - MEDICARE

EMPLOYER'S SHARE

L

223300 ACCRUED PAYROLL TAXES - FEDERAL

UNEMPLOYMENT TAX

L

223400 ACCRUED PAYROLL TAXES - STATEUNEMPLOYMENT TAX

L

224000 SALES TAX COLLECTED L

225000 ACCRUED USE TAX L

226000 ACCRUED RETIREMENT PLAN EXPENSE L

229000 OTHER ACCRUED EXPENSES L

CURRENT NOTES PAYABLE (230000) L

231000 SHORT TERM OBLIGATION L

239000 CURRENT PORTION OF LONG-TERM DEBT L

TOTAL CURRENT LIABILITIES (SEE NOTE 2) --


20/45

LONG TERM NOTES PAYABLE (240000) M

241000 LONG TERM OBLIGATION M

242000 MORTGAGE NOTE PAYABLE (SEE NOTE 3) M

243000 LOAN FROM OWNER / STOCKHOLDER M

248000 OTHER LONG TERM OBLIGATION M

CURRENT PORTION OF LONG-TERM DEBT M

TOTAL LONG-TERM LIABILITIES (SEE NOTE 2) M

TOTAL LIABILITIES (K + L + M) (SEE NOTE 2) N

OWNERS' EQUITY / NET WORTH (300000) (SEE NOTE 1& NOTE 4) P

FOR A SOLE PROPRIETOR P

310000 CAPITAL P

DRAWINGS (CLOSED OUT INTO CAPITAL AT END OF YEAR) P

CURRENT PROFIT & LOSS (SEE NOTE 7) P
http://www.bookweb.org/membership/products/scoa/scoa2.html#note3http://www.bookweb.org/membership/products/scoa/scoa2.html#note3http://www.bookweb.org/membership/products/scoa/scoa2.html#note3http://www.bookweb.org/membership/products/scoa/scoa2.html#note2http://www.bookweb.org/membership/products/scoa/scoa2.html#note2http://www.bookweb.org/membership/products/scoa/scoa2.html#note2http://www.bookweb.org/membership/products/scoa/scoa2.html#note2http://www.bookweb.org/membership/products/scoa/scoa2.html#note2http://www.bookweb.org/membership/products/scoa/scoa2.html#note2http://www.bookweb.org/membership/products/scoa/scoa2.html#note1http://www.bookweb.org/membership/products/scoa/scoa2.html#note1http://www.bookweb.org/membership/products/scoa/scoa2.html#note1http://www.bookweb.org/membership/products/scoa/scoa2.html#note7http://www.bookweb.org/membership/products/scoa/scoa2.html#note7http://www.bookweb.org/membership/products/scoa/scoa2.html#note7http://www.bookweb.org/membership/products/scoa/scoa2.html#note7http://www.bookweb.org/membership/products/scoa/scoa2.html#note1http://www.bookweb.org/membership/products/scoa/scoa2.html#note2http://www.bookweb.org/membership/products/scoa/scoa2.html#note2http://www.bookweb.org/membership/products/scoa/scoa2.html#note3


21/45

FOR A PARTNERSHIP P

310000 CAPITAL P

310100 CAPITAL - PARTNER 1 P



DRAWINGS (CLOSED OUT INTO CAPITAL AT END OF YEAR) P

DRAWINGS - PARTNER 1 P




FOR A CORPORATION P

310000 COMMON STOCK P

311000 PAID-IN CAPITAL IN EXCESS OF PAR ON COMMON STOCK P

312000 PREFERRED STOCK P

313000 PAID-IN CAPITAL IN EXCESS OF PAR ON PREFERRED STOCK P

DIVIDENDS, COMMON STOCK (CLOSED OUT INTO RETAINED

EARNINGS AT END OF YEAR)

P

DIVIDENDS, PREFERRED STOCK (CLOSED OUT INTO

RETAINED EARNINGS AT END OF YEAR)

P


22/45

316000 RETAINED EARNINGS P


FOR A SUBCHAPTER S CORPORATION P

310000 COMMON STOCK P

311000 PAID-IN CAPITAL IN EXCESS OF PAR ON COMMON STOCK P

DIVIDENDS (CLOSED OUT INTO RETAINED EARNINGS AT END

OF YEAR)

P

DIVIDENDS - SHAREHOLDER 1 P



DISTRIBUTIONS (CLOSED OUT INTO RETAINED EARNINGS AT

END OF YEAR)

P

DRAWINGS - SHAREHOLDER 1 P



314000 RETAINED EARNINGS P


TOTAL OWNERS' EQUITY / NET WORTH (SEE NOTE 2) P


23/45

TOTAL LIABILITIES AND EQUITY / NET WORTH (N + P; EQUAL TO J) (SEE NOTE 2) Q

::

SALES (400000) (SEE NOTE 1) 1

401000 GENERAL TRADE BOOK SALES 1

401100 GENERAL TRADE - HARD COVER SALES 1

401200 GENERAL TRADE - PAPER BACK SALES 1

401300 GENERAL TRADE - MASS PAPERBACK SALES 1

401400 GENERAL TRADE - PROMOTIONAL / REMAINDER

SALES

1

402000 PROFESSIONAL / SCI-TECH / OTHER SHORT DISC BOOK

SALES

1

403000 USED BOOK SALES 1

404000 PERIODICALS / NEWSPAPERS SALES 1

404100 MAGAZINES SALES 1

404200 NEWSPAPER SALES 1

405000 ELECTRONIC PRODUCTS SALES 1

405100 RECORDED MUSIC SALES 1

405200 AUDIO BOOK SALES 1
http://www.bookweb.org/membership/products/scoa/scoa2.html#note2http://www.bookweb.org/membership/products/scoa/scoa2.html#note2http://www.bookweb.org/membership/products/scoa/scoa2.html#note2http://www.bookweb.org/membership/products/scoa/scoa2.html#note1http://www.bookweb.org/membership/products/scoa/scoa2.html#note1http://www.bookweb.org/membership/products/scoa/scoa2.html#note1http://www.bookweb.org/membership/products/scoa/scoa2.html#note1http://www.bookweb.org/membership/products/scoa/scoa2.html#note2


24/45

405300 NEW MEDIA SALES (BOOK) 1

405400 NEW MEDIA SALES (NON-BOOK) 1

406000 SIDELINES SALES 1

406100 CALENDARS SALES 1

406200 OTHER SIDELINES SALES 1

407000 SALES OF INVENTORY SEGREGATED FOR OUT-OF-STORE

SALES (O.O.S.S.)

1

408000 OUT OF PRINT BOOKS SALES 1

409000 COURSE ADOPTION SALES 1

409100 COURSE ADOPTION SALES - NEW BOOKS 1

409200 COURSE ADOPTION SALES - USED BOOKS 1

DISCOUNTS ON SALES 1

DISCOUNTS - GENERAL 1

DISCOUNTS - BESTSELLERS 1

DISCOUNTS - PROMOTIONAL 1

DISCOUNTS - EMPLOYEES 1

DISCOUNTS - OTHER 1

TOTAL NET SALES (SEE NOTE 2)

1

COST OF GOODS SOLD (500000) (SEE NOTE 1) 2


25/45

501000 MERCHANDISE PURCHASES - GENERAL TRADE BOOKS (SEE

NOTE 5)

2

501100 MERCHANDISE PURCHASES - GENERAL TRADE -

HARD COVER BOOKS

2


PAPER BACK BOOKS

2


MASS PAPER BACK SALES

2


PROMOTIONAL / REMAINDER BOOKS

2

502000 MERCHANDISE PURCHASES - PROFESSIONAL / SCI-TECH /

OTHER SHORT DISCOUNT BOOKS (SEE NOTE 5)

2

503000 MERCHANDISE PURCHASES - USED BOOKS (SEE NOTE 5) 2

504000 MERCHANDISE PURCHASES - PERIODICALS &

NEWSPAPERS (SEE NOTE 5)

2

504100 MERCHANDISE PURCHASES - MAGAZINES 2

504200 MERCHANDISE PURCHASES - NEWSPAPERS 2

505000 MERCHANDISE PURCHASES - ELECTRONIC PRODUCTS (SEE

NOTE 5)

2

505100 MERCHANDISE PURCHASES - RECORDED MUSIC 2

505200 MERCHANDISE PURCHASES - AUDIO BOOKS 2

505300 MERCHANDISE PURCHASES - NEW MEDIA

(BOOK)

2

505400 MERCHANDISE PURCHASES - NEW MEDIA

(NON-BOOK)

2
http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5


26/45

506000 MERCHANDISE PURCHASES - SIDELINES (SEE NOTE 5) 2

506100 MERCHANDISE PURCHASES - CALENDARS 2

506200 MERCHANDISE PURCHASES - OTHER SIDELINES 2

507000 MERCHANDISE PURCHASES - INVENTORY SEGREGATED FOR

OUT-OF-STORE SALES (O.O.S.S.) (SEE NOTE 5)

2

508000 MERCHANDISE PURCHASES - OUT-OF-PRINT BOOKS (SEE

NOTE 5)

2

509000 MERCHANDISE PURCHASES - COURSE ADOPTION (SEE NOTE

5)

2

509100 MERCHANDISE PURCHASES - COURSEADOPTION - NEW BOOKS

2

509200 MERCHANDISE PURCHASES - COURSE

ADOPTION - USED BOOKS

2

510000 FREIGHT IN 2

510100 FREIGHT IN - GENERAL TRADE BOOKS 2

510200 FREIGHT IN - PROFESSIONAL / SCI-TECH / OTHERSHORT DISC

2

510300 FREIGHT IN - USED BOOKS 2

510400 FREIGHT IN - PERIODICALS & NEWSPAPERS 2

510500 FREIGHT IN - ELECTRONIC PRODUCTS 2

510600 FREIGHT IN - SIDELINES 2

510700 FREIGHT IN - INVENTORY SEGREGATED FOR

O.O.S.S.

2

510800 FREIGHT IN - OUT-OF-PRINT BOOKS 2

510900 FREIGHT IN - COURSE ADOPTION BOOKS 2
http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5http://www.bookweb.org/membership/products/scoa/scoa2.html#note5


27/45

PROMPT PAYMENT DISCOUNTS 2

PROMPT PMT DISC - GENERAL TRADE BOOKS 2

PROMPT PMT DISC - PROFESSIONAL / SCI-TECH

/ OTHER SHORT DISC

2

PROMPT PMT DISC - USED BOOKS 2

PROMPT PMT DISC - PERIODICALS &

NEWSPAPERS

2

PROMPT PMT DISC - ELECTRONIC PRODUCTS 2

PROMPT PMT DISC - SIDELINES 2

PROMPT PMT DISC - INVENTORY SEGREGATED

FOR O.O.S.S

2

PROMPT PMT DISC - OUT-OF-PRINT BOOKS 2

PROMPT PMT DISC - COURSE ADOPTION BOOKS 2

512000 RETURNS EXPENSE 2

512050 RETURNS PENALTIES 2

512100 RETURNS FREIGHT - GENERAL TRADE BOOKS 2

512200 RETURNS FREIGHT - PROFESSIONAL / SCI-TECH /

OTHER SHORT DISC

2

512300 RETURNS FREIGHT - USED BOOKS 2

512400 RETURNS FREIGHT - PERIODICALS /

NEWSPAPERS

2

512500 RETURNS FREIGHT - ELECTRONIC PRODUCTS 2

512600 RETURNS FREIGHT - SIDELINES 2

512700 RETURNS FREIGHT - INVENTORY SEGREGATED 2


28/45

FOR O.O.S.S

512800 RETURNS FREIGHT - OUT-OF-PRINT BOOKS 2

512900 RETURNS FREIGHT - COURSE ADOPTION BOOKS 2

RETURNS TO VENDORS (SEE NOTE 5) 2

RETURNS TO VENDORS - GENERAL TRADE

BOOKS

2

RETURNS TO VENDORS - PROFESSIONAL / SCI-

TECH / OTHER SHORT DISC

2

RETURNS TO VENDORS - USED BOOKS 2

RETURNS TO VENDORS - PERIODICALS /

NEWSPAPERS

2

RETURNS TO VENDORS - ELECTRONIC

PRODUCTS

2

RETURNS TO VENDORS - SIDELINES 2

RETURNS TO VENDORS - INVENTORY

SEGREGATED FOR O.O.S.S.

2

RETURNS TO VENDORS - OUT-OF-PRINT BOOKS 2

RETURNS TO VENDORS - COURSE ADOPTION

BOOKS

2

514000 INVENTORY SHRINKAGE (SEE NOTE 6) 2

515000 WRITE DOWNS BELOW COST 2

515100 WRITE DOWNS BELOW COST - GENERAL TRADE

BOOKS

2

515200 WRITE DOWNS BELOW COST - PROFESSIONAL /

SCI-TECH / OTHER SHORT DISC

2


29/45

515300 WRITE DOWNS BELOW COST - USED BOOKS 2

515400 WRITE DOWNS BELOW COST - PERIODICALS /

NEWSPAPERS

2

515500 WRITE DOWNS BELOW COST - ELECTRONIC

PRODUCTS

2

515600 WRITE DOWNS BELOW COST - SIDELINES 2

515700 WRITE DOWNS BELOW COST - INVENTORY


2

515800 WRITE DOWNS BELOW COST - OUT-OF-PRINT

BOOKS

2

515900 WRITE DOWNS BELOW COST - COURSE

ADOPTION BOOKS

2

519000 INVENTORY ADJUSTMENT 2

519100 INVENTORY ADJUSTMENT - GENERAL TRADE 2

519200 INVENTORY ADJUSTMENT - PROFESSIONAL /

SCI-TECH / OTHER SHORT DISC

2

519300 INVENTORY ADJUSTMENT - USED BOOKS 2

519400 INVENTORY ADJUSTMENT - PERIODICALS /

NEWSPAPERS

2

519500 INVENTORY ADJUSTMENT - ELECTRONIC

PRODUCTS

2

519600 INVENTORY ADJUSTMENT - SIDELINES 2

519700 INVENTORY ADJUSTMENT - INVENTORY


2

519800 INVENTORY ADJUSTMENT - OUT-OF-PRINT

BOOKS

2


30/45

519900 INVENTORY ADJUSTMENT - COURSE ADOPTION

BOOKS

2

COST OF GOODS SOLD (SEE NOTE 2) 2

GROSS MARGIN (LINE 1 MINUS LINE 2) (SEE NOTE 2) 3

OPERATING EXPENSES (600000 - 700000) (SEE NOTE 1) --

PAYROLL EXPENSE (600000) --

601000 WAGES --

601100 WAGES - EMPLOYEES 4b

601200 WAGES - OWNERS 4a

602000 VACATION PAY --

602100 VACATION PAY - EMPLOYEES 4b

602200 VACATION PAY - OWNERS 4a

603000 SICK PAY --

603100 SICK PAY - EMPLOYEES 4b

603200 SICK PAY - OWNERS 4a

603500 BONUSES


31/45

603600 BONUSES - EMPLOYEES

603700 BONUSES - OWNERS

603800 PROFIT SHARING (TAXABLE)

603850 PROFIT SHARING - EMPLOYEES

603900 PROFIT SHARING - OWNERS

604000 FICA TAX --

604100 FICA TAX - EMPLOYEES 4b

604200 FICA TAX - OWNERS

604300 MEDICARE TAX

604400 MEDICARE TAX - EMPLOYEES

604500 MEDICARE TAX - OWNERS 4a

604500 FEDERAL / STATE UNEMPLOYMENT TAX --

604600 FEDERAL / STATE UNEMPLOYMENT -

EMPLOYEES

4b

604700 FEDERAL / STATE UNEMPLOYMENT - OWNERS 4a

605000 GROUP HEALTH INSURANCE --

605100 GROUP HEALTH INSURANCE PREMIUMS 4c

605200 GROUP HEALTH INSURANCE PREMIUMS

OWNER / STOCKHOLDER

4c

EMPLOYEE HEALTH INSURANCE PREMIUM

CONTRIBUTION

4c

FORMER EMPLOYEE'S COBRA PAYMENTS 4c

605500 GROUP DENTAL INSURANCE


32/45

605600 DENTAL INSURANCE PREMIUMS - EMPLOYEES

605700 DENTAL INSURANCE PREMIUMS -

OWNERS/STOCKHOLDERS

EMPLOYEE DENTAL INSURANCE

CONTRIBUTIONS

606000 WORKERS COMP. INSURANCE 4c

607000 DISABILITY INCOME INSURANCE 4c

607100 DISABILITY INSURANCE PREMIUMS 4c

607200 DISABILITY INSURANCE PREMIUMS OWNER /

STOCKHOLDER

4c

EMPLOYEE DISABILITY INSURANCE CO-

PAYMENTS

4c

607500 LIFE INSURANCE 4c

607600 GROUP LIFE INSURANCE PREMIUMS 4c

607700 GROUP LIFE INSURANCE PREMIUMS OWNER /

STOCKHOLDER

4c

EMPLOYEE LIFE INSURANCE CO-PAYMENTS 4c

608000 RETIREMENT (PENSION / PROFIT SHARING / 401k) 4c

608100 RETIREMENT PLAN CONTRIBUTIONS -

EMPLOYEES

608200 RETIREMENT PLAN ADMINISTRATION FEES -

EMPLOYEES

608300 RETIREMENT PLAN CONTRIBUTIONS - OWNERS

608400 RETIREMENT PLAN ADMINISTRATION FEES -

OWNERS


33/45

609000 OTHER BENEFIT EXPENSE 4c

609100 STAFF GIFTS & PERKS 4c

609200 STAFF PICNIC / CHRISTMAS PARTY (100%

DEDUCTIBLE)

4c

609500 PAYROLL PROCESSING EXPENSE 4d

OCCUPANCY COST (610000) 5

611000 RENT EXPENSE 5

611100 BASIC RENT 5

611200 PERCENTAGE RENT 5

611300 COMMON AREA MAINTENANCE (CAM)

CHARGES

5

611400 REAL ESTATE TAXES

611500 REAL ESTATE INSURANCE

RENTS RECEIVED

612000 UTILITIES 5

612100 UTILITIES - HEATING 5

612200 UTILITIES - ELECTRICITY 5

612300 UTILITIES - WATER & SEWER 5

612400 UTILITIES - RUBBISH REMOVAL & RECYCLING 5

612500 REPAIRS, MAINTENANCE, CLEANING


34/45

612600 REPAIRS

612700 MAINTENANCE

612800 CLEANING

613000 OTHER OCCUPANCY COSTS 5

613100 CUSTOMER PARKING SUBSIDY 5

613200 JANITORIAL & OTHER CONTRACT SERVICES 5

613300 OTHER OCCUPANCY COSTS 5

ADVERTISING & PROMOTION (620000) 6

621000 ADVERTISING 6

621100 ADVERTISING - PRINT 6

621200 ADVERTISING - RADIO 6

621300 ADVERTISING - TELEVISION 6

621400 ADVERTISING - YELLOW PAGES 6

621500 ADVERTISING - ONLINE 6

621600 ADVERTISING - OTHER

622000 NEWSLETTER 6

622100 NEWSLETTER - LAYOUT / PRODUCTION / PRINT 6

622200 NEWSLETTER - POSTAGE /

HANDLING/DISTRIBUTION

6

622500 CATALOG


35/45

622600 CATALOG - LAYOUT/PRODUCTION/PRINT

622700 CATALOG - POSTAGE/HANDLING/DISTRIBUTION

623000 STORE EVENTS 6

623100 AUTHOR EVENTS 6

623200 OTHER EVENTS 6

623500 IN-STORE PROMOTIONS/DISPLAYS

623600 SIGNS, HANDOUTS, ETC.

623700 DISPLAY MATERIALS

624000 JOINT ADVERTISING 6

624100 JOINT ADVERTISING - MALL ASSOCIATION 6

624200 JOINT ADVERTISING - FRANCHISER 6

624300 JOINT ADVERTISING - TRADE ASSOCIATION 6

625000 OTHER ADVERTISING & PROMOTION 6

PUBLISHER / VENDOR ADVERTISING ALLOWANCES 6

CO-OPERATIVE ADVERTISING ALLOWANCES 6

RETAIL DISPLAY AND SHELF ALLOWANCES 6

NEWSLETTER SPACE SALES

REVENUES/ALLOWANCES

CATALOG SPACE SALES REVENUES

6

WEBSITE PLACEMENT ALLOWANCES

OTHER ADVERTISING ALLOWANCES 6


36/45

TELEPHONE AND OTHER COMMUNICATIONS (630000) 7

631000 TELEPHONE USE CHARGES 7

631100 TELEPHONE CO CHARGES - LINE RENTALS &

LOCAL CALL CHARGES

7

631200 TELEPHONE CO CHARGES - LONG DISTANCE 7

631300 TELEPHONE CO CHARGES - FAX 7

631400 CELL PHONE EXPENSE

631500 EQUIPMENT RENTAL/LEASING

631600 TELEPHONE EQUIPMENT RENTAL

631700 TELEPHONE EQUIPMENT LEASING

631800 EQUIPMENT REPAIRS & SERVICE

631900 TELEPHONE EQUIPMENT REPAIRS

631950TELEPHONE EQUIPMENT SERVICE CONTRACTS

632000 INTERNET/NETWORK CHARGES 7

633000 OTHER COMMUNICATIONS COSTS

PROFESSIONAL SERVICES (640000) 8

641000 LEGAL FEES 8

642000 ACCOUNTING FEES 8

643000 INVENTORY VERIFICATION 8


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649000 CONSULTING FEES 8

649500 OTHER PROFESSIONAL FEES

STATIONERY & SUPPLIES (650000) --

651000 STATIONERY & SUPPLIES - OFFICE USE 9

652000 WRAPPINGS & BAGS 9

653000 BOOKMARKS & OTHER GIVE-AWAYS 9

653500 GIFT CARDS/GIFT CERTIFICATES

654000 JANITORIAL SUPPLIES 5

659000 OTHER 9

DATA PROCESSING EXPENSE (660000) 10

661000 DATA PROCESSING SUPPLIES 10

662000 DATA PROCESSING EQUIP & SOFTWARE RENTAL 10

663000 OUTSIDE COMPUTER SERVICES 10

669000 OTHER DATA PROCESSING EXPENSE 10

DEPRECIATION EXPENSE (670000) --

671000 DEPRECIATION - BUILDING 5


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672000 DEPRECIATION - LAND IMPROVEMENTS 5

673000 DEPRECIATION - BUILDING IMPROVEMENTS 5

674000 DEPRECIATION - LEASEHOLD IMPROVEMENTS 11

675000 DEPRECIATION - FURNITURE, FIXTURES, & EQUIPMENT 11

675100 DEPRECIATION - FURNITURE, FIXTURE, &

EQUIP

11

675200 DEPRECIATION - DATA PROCESSING EQUIP 10

675300 DEPRECIATION - DATA PROCESSING SOFTWARE 10

675400 DEPRECATION - VEHICLES 11

TRAVEL & ENTERTAINMENT (680000) 12

681000 BUSINESS TRAVEL 12

682000 BUSINESS MEALS & ENTERTAINMENT (50% DEDUCTIBLE) 12

683000 FOOD - STAFF MEETINGS, ETC. (100% DEDUCTIBLE - DE

MINIMIS)

12

INSURANCE (690000) --

691000 BUSINESS INSURANCE 13

692000 NON-REAL ESTATE PROPERTY INS. 5

693000 VEHICLE INSURANCE 13

694000 OTHER INSURANCE 13


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CREDIT CARD AND OTHER SERVICE CHARGES (700000) --

701000 CREDIT CARD SERVICE CHARGES 14

701100 CREDIT CARD SERVICE CHARGE MASTER CARD /

VISA

14

701200 CREDIT CARD SERVICE CHARGE AMEX 14

701300 CREDIT CARD SERVICE CHARGE DISCOVER 14

701400 CREDIT CARD SERVICE CHARGE DEBIT / ATM

CARD

14

702000 GIFT CARD SERVICE FEES

702000 BANK SERVICE CHARGES 16

709000 OTHER SERVICE CHARGES 16

DUES & SUBSCRIPTIONS (710000) 15

711000 ASSOCIATION MEMBERSHIP FEES 15

712000 SUBSCRIPTION FEES 15

712100 SUBSCRIPTION FEES - PROFESSIONAL

PUBLICATIONS

15

712200 SUBSCRIPTION FEES - BOUND REFERENCE

TOOLS

15

712300 SUBSCRIPTION FEES - ELECTRONIC REFER TOOLS 15


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OFFICE EXPENSE (720000) 16

721000 OFFICE RENT 16

722000 OTHER OFFICE EXPENSE

POSTAGE / SHIPPING EXPENSE (730000) 16

731000 POSTAGE EXPENSE 16

731100 CUSTOMER PACKAGE CHARGES 16

POSTAGE & HANDLING FEES RECEIVED 16

739000 OTHER POSTAGE EXPENSE 16

TAXES (740000) --

741000 INVENTORY & USE TAXES 17

742000 REAL ESTATE TAXES 5

743000 BUSINESS LICENSES & FEES 17

749000 OTHER BUSINESS TAXES & FEES 17

EDUCATION (750000) 18


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751000 EDUCATION - COURSE FEES 18

752000 EDUCATION - TRAVEL 18

753000 EDUCATION - MEALS & ENTERTAINMENT ( 50%

DEDUCTIBLE)

18

759000 EDUCATION - OTHER 18

EQUIPMENT RENT (760000) --

761000 OFFICE EQUIPMENT RENT 16

762000 STORE EQUIPMENT RENT 18

769000 OTHER EQUIPMENT RENT 18

REPAIRS & MAINTENANCE (770000) --

771000 REPAIRS & MAINTENANCE - BUILDING EQUIP 5

772000 REPAIRS & MAINTENANCE - FURNITURE, FIXTURES, &

EQUIPMENT

18

773000 REPAIRS & MAINTENANCE - DATA PROCESSING EQUIP 10

774000 REPAIRS & MAINTENANCE - VEHICLE 18

779000 REPAIRS & MAINTENANCE - OTHER 18

OTHER OPERATING EXPENSES (780000) 18


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781000 BAD DEBTS 18

782000 COLLECTION EXPENSE 18

783000 CASH OVER / SHORT 18

784000 RECRUITMENT EXPENSE 18

785000 CONTRIBUTIONS 18

786000 VEHICLE EXPENSE 18

787000 AMORTIZATION EXPENSE 18

788000 PENALTIES 18

789000 FRANCHISE FEE / ROYALTY 18

790000 MISCELLANEOUS EXPENSE 18

TOTAL OPERATING EXPENSES (SUM OF LINES 4 THROUGH 18) (SEE NOTE 2) 19

OPERATING INCOME (LINE 3 MINUS LINE 19) (SEE NOTE 2) 20

OTHER INCOME (800000) (SEE NOTE 1) 21

801000 INCOME / LOSS FROM CAFE (NET OF EXPENSES) 21

802000 RENTAL INCOME 21

803000 SALES TAX COMMISSION 21


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804000 SPECIAL ORDER FEES COLLECTED 21

805000 OUT OF PRINT SEARCH FEES COLLECTED 21

806000 BOOK CLUB MEMBERSHIPS 21

810000 INTEREST INCOME - FINANCE CHARGES CUSTOMER.

ACCOUNTS

21

811000 INTEREST INCOME 21

812000 DIVIDEND INCOME 21

813000 CAPITAL GAINS INCOME 21

814000 GAIN ON SALE OF FIXED ASSETS 21

819000 OTHER INCOME 21

OTHER EXPENSE (820000) (SEE NOTE 1) --

821000 INTEREST EXPENSE 22 & 24

822000 MORTGAGE INTEREST EXPENSE 5

823000 LOSS ON SALE OF FIXED ASSETS 22

824000 UNINSURED CASUALTY LOSS 22

829000 OTHER EXPENSES 22

NET INCOME BEFORE TAXES (LINE 20 PLUS LINE 21 MINUS LINE 22) (SEE NOTE 2) 23


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INCOME TAX (900000) (SEE NOTE 1) N/A

901000 FEDERAL INCOME TAX N/A

902000 STATE INCOME TAX N/A

903000 LOCAL INCOME TAX N/A

NET INCOME (SEE NOTE 2) N/A

AMERICAN BOOKSELLERS ASSOCIATION

STANDARD CHART OF ACCOUNTS

NOTES

1. This account represents a heading and indicates the general manner in which the chart of accounts

and its numbering is organized.

2. This is a total which is normally shown on financial statements and is also required by ABACUS. It

does not represent an account per se. It is therefore not numbered and should not be posted to.

3. Payments of principal on a mortgage note are debits or decreases to this account. Such debits may

be reported on line 5 of the profit and loss statement as part of occupancy expense.


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4. Depending on the type of business organization, use one of the following set of accounts.

5. The total of these accounts is used in the calculation of returns percentages required on line 26

following ABACUS's profit and loss statement.

6. This account is used in the calculation of inventory shrinkage required on line 27 following ABACUS's

profit and loss statement.

7. The "Current profit & loss" is a total that is added to the retained earnings account in the equity

section at the end of the year and is required by ABACUS to be included in line P of the Balance

Sheet. I should not be posted to.

Note: Where a "--" is shown in the column ABACUS line, it means that the account or total is not

required by ABACUS. An example of this is where the detailed sub-accounts under a standard sub-

account account are posted to various ABACUS lines but the total doesn't go anywhere on ABACUS.

Documents

Sample Chart of Account