5:04 PM

Manufacturing Business

12/15/17

Manufacturing Business Chart of Accounts

December 15, 2017
Account

Company Checking Account

Company Savings Account
Petty Cash Account
Accounts Receivable
Materials Inventory
Work in Progress-Direct Labor
Work in Progress-Utilities
Work in Progress-Indirect Mater
Finished Goods Inventory
Prepaids
Prepaids:Prepaid Taxes
Prepaids:Prepaid Insurance
Employee Advances
Security Deposit
Undeposited Funds
Automobiles & Trucks
Computer & Office Equipment
Office Equipment (over $500)
Accumulated Depreciation
Accounts Payable
My Credit Card
Payroll Liabilities
Payroll Liabilities:SEC125 Payable
Payroll Liabilities:401K Payable
Payroll Liabilities:Payroll Taxes Payable
Customer Deposits
Line of Credit
Auto Loan
Deborah Wood Capital
Deborah Wood Capital:Deborah Wood Investment
Deborah Wood Capital:Deborah Wood Draws
Deborah Wood Capital:Deborah Wood's Time to Jobs
Opening Bal Equity
Retained Earnings
Pool Cover & Equipment Sales
Revenue - Installation Service
Revenue - Repair Service
Freight Income
Vendor Refunds
Inventory Overages/Shortages
Cost of Goods Sold
Materials
Labor-Installation
Labor-Installation:Wages - Assembly
Labor-Installation:Wages - Installation
Labor-Installation:Direct Employer PR Tax Exp
Freight
Fall Out/Spoilage
Packaging

Type
Bank
Bank
Bank
Accounts Receivable
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Accounts Payable
Credit Card
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Long Term Liability
Equity
Equity
Equity
Equity
Equity
Equity
Income
Income
Income
Income
Income
Cost of Goods Sold
Cost of Goods Sold
Cost of Goods Sold
Cost of Goods Sold
Cost of Goods Sold
Cost of Goods Sold
Cost of Goods Sold
Cost of Goods Sold
Cost of Goods Sold
Cost of Goods Sold

Balance Total
12,649.10
12,653.00
500.00
93,751.90
135,560.69
38,889.98
761.59
20.00
-20,478.61
-0.06
0.00
-0.06
0.00
1,000.00
19,000.00
56,963.45
2,500.00
5,236.32
-923.04
91,418.13
657.26
1,306.44
100.00
0.00
1,180.12
0.00
3,738.85
0.00
-135,000.00
0.00
-135,000.00
0.00
0.00

Description
Company Checking Account

Owner's Investment
Owner's Draws
Owner's Time to Jobs

Tax Line
<Not tax related>
<Not tax related>
<Not tax related>
<Not tax related>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Not tax related>
<Not tax related>
<Not tax related>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Not tax related>
<Unassigned>
<Not tax related>
<Not tax related>
<Unassigned>
<Unassigned>
<Unassigned>
Schedule C: Gross receipts or sales
<Unassigned>
<Unassigned>
<Unassigned>
Schedule C: Gross receipts or sales
<Unassigned>
<Unassigned>
Schedule C: Other costs, COGS
Schedule C: Wages paid
Schedule C: Wages paid
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
Schedule C: Materials/supplies, COGS
Page 1

5:04 PM

Manufacturing Business

12/15/17

Manufacturing Business Chart of Accounts

December 15, 2017
Account

Advertising Expense
Bank Service Charges
Business License & Fees
Car/Truck Expense
Car/Truck Expense:Car Lease
Car/Truck Expense:Gas
Car/Truck Expense:Repairs & Maintenance
Car/Truck Expense:Mileage
Car/Truck Expense:Registration & License
Car/Truck Expense:Auto Insurance
Conferences and Seminars
Contributions
Depreciation Expense
Dues and Subscriptions
Insurance
Insurance:Disability Insurance
Insurance:Life Insurance
Insurance:Owner's Health Insurance
Insurance:Professional Liability Insuranc
Insurance:General Liability Insurance
Insurance:Worker's Compensation
Licenses and Permits
Maintenance/Janitorial
Tools & Equipment Expense
Meals and Entertainment
Miscellaneous
Office Equipment
Postage and Delivery
Printing and Reproduction
Professional Fees
Professional Fees:Legal Fees
Professional Fees:Accounting Fees
Professional Fees:Payroll Service Fees
Promotional Expense
Rent
Repairs
Repairs:Computer Repairs
Repairs:Equipment Repairs
Supplies
Telephone
Travel
Wages
Wages:Office Manager
Wages:Customer Support/Sales
Wages:Payroll Tax Expenses
Wages:Employee Benefits
Wages:Employee Bonus
Wages:Sick/Holiday & Vacation Pay
Payroll Expenses

Type
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense

Balance Total

Description
Bank Service Charges
Automobile Expense
Automobile Gas & Oil

Auto Insurance
Contributions
Depreciation Expense
Dues and Subscriptions
Insurance
Disability Insurance
Life Insurance
Professional Liab Insurance
Gen'l Liability Insurance
Workman's Compensation
Licenses
Meals, Local
Miscellaneous
Postage and Delivery
Printing and Reproduction
Professional Fees
Legal Fees
Accounting Fees
Payroll Service Fees
Rent
Repairs and Maintenance
Computer Repairs
Equipment Repairs
Supplies
Telephone
Travel

Tax Line
Schedule C: Advertising
Schedule C: Other business expenses
<Unassigned>
Schedule C: Car and truck expenses
<Unassigned>
Schedule C: Car and truck expenses
<Unassigned>
<Unassigned>
<Unassigned>
Schedule C: Car and truck expenses
<Unassigned>
<Unassigned>
<Unassigned>
Schedule C: Other business expenses
Schedule C: Insurance, other than health
Schedule C: Insurance, other than health
<Unassigned>
<Unassigned>
Schedule C: Insurance, other than health
Schedule C: Insurance, other than health
Schedule C: Insurance, other than health
Schedule C: Taxes and licenses
<Unassigned>
<Unassigned>
Schedule C: Meals and entertainment
Schedule C: Other business expenses
Schedule C: Office expenses
Schedule C: Other business expenses
Schedule C: Other business expenses
Schedule C: Legal and professional fees
Schedule C: Legal and professional fees
Schedule C: Legal and professional fees
Schedule C: Legal and professional fees
<Unassigned>
Schedule C: Rent/lease other bus. prop.
Schedule C: Repairs and maintenance
Schedule C: Repairs and maintenance
Schedule C: Repairs and maintenance
Schedule C: Supplies (not from COGS)
Schedule C: Utilities
<Unassigned>
Schedule C: Wages paid
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
Page 2

5:04 PM

Manufacturing Business

12/15/17

Manufacturing Business Chart of Accounts

December 15, 2017
Account

Early Payment Discounts

Other Income
Other Income:Interest Income
Other Expense
Other Expense:Interest Expense
Purchase Orders
Estimates
Sales Orders

Type
Other Income
Other Income
Other Income
Other Expense
Other Expense
Non-Posting
Non-Posting
Non-Posting

Balance Total

Description
Early Payment Discounts

Tax Line
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>

Page 3