Chart of Accounts
 
Hobbzio Sys (fictional)
 
3:57 PM 09/12/2006
 
(Peachtree Category Service/Consulting)

Account ID Account Description Active? Account Type
10000 Petty Cash Yes Cash
10100 Cash on Hand Yes Cash
10200 Regular Checking Account Yes Cash
10300 Payroll Checking Account Yes Cash
10400 Savings Account Yes Cash
10500 Special Account Yes Cash
10600 Trust Account Yes Cash
10700 Money Market Savings Yes Cash
10800 Certificates of Deposit Yes Cash
11000 Client Fees Receivable Yes Accounts Receivable
11400 Other Receivables Yes Accounts Receivable
11500 Allowance for Doubtful Account Yes Accounts Receivable
12000 Inventory Yes Inventory
14000 Prepaid Expenses Yes Other Current Assets
14100 Employee Advances Yes Other Current Assets
14200 Notes Receivable-Current Yes Other Current Assets
14700 Other Current Assets Yes Other Current Assets
15000 Furniture and Fixtures Yes Fixed Assets
15100 Equipment Yes Fixed Assets
15200 Automobiles Yes Fixed Assets
15300 Other Depreciable Property Yes Fixed Assets
15400 Leasehold Improvements Yes Fixed Assets
15500 Building Yes Fixed Assets
15600 Building Improvements Yes Fixed Assets
16900 Land Yes Fixed Assets
17000 Accum. Depreciation - Furnitur Yes Accumulated Depreciation
17100 Accum. Depreciation - Equipmen Yes Accumulated Depreciation
17200 Accum. Depreciation - Automobi Yes Accumulated Depreciation
17300 Accum. Depreciation - Other Yes Accumulated Depreciation
17400 Accum. Depreciation - Leasehol Yes Accumulated Depreciation
17500 Accum. Depreciation - Building Yes Accumulated Depreciation
17600 Accum. Depreciation - Bldg Imp Yes Accumulated Depreciation
19000 Deposits Yes Other Assets
19100 Organization Costs Yes Other Assets
19150 Accum. Amortiz. - Org. Costs Yes Other Assets
19200 Note Receivable-Noncurrent Yes Other Assets
19900 Other Noncurrent Assets Yes Other Assets
20000 Accounts Payable Yes Accounts Payable
23000 Accrued Expenses Yes Other Current Liabilities
23100 Sales Tax Payable Yes Other Current Liabilities
23200 Wages Payable Yes Other Current Liabilities
23300 Deductions Payable Yes Other Current Liabilities
23400 Federal Payroll Taxes Payable Yes Other Current Liabilities
23500 FUTA Tax Payable Yes Other Current Liabilities
23600 State Payroll Taxes Payable Yes Other Current Liabilities
23700 SUTA Payable Yes Other Current Liabilities
23800 Local Payroll Taxes Payable Yes Other Current Liabilities
23900 Income Taxes Payable Yes Other Current Liabilities
24000 Other Taxes Payable Yes Other Current Liabilities
24100 Employee Benefits Payable Yes Other Current Liabilities
24200 Current Portion Long-Term Debt Yes Other Current Liabilities
24400 Client Escrow Funds Yes Other Current Liabilities
24800 Other Current Liabilities Yes Other Current Liabilities
24900 Suspense-Clearing Account Yes Other Current Liabilities
27000 Notes Payable-Noncurrent Yes Long Term Liabilities
27100 Deferred Revenue Yes Long Term Liabilities
27400 Other Long-Term Liabilities Yes Long Term Liabilities
39002 Beginning Balance Equity Yes Equity-doesn't close
39003 Common Stock Yes Equity-doesn't close
39004 Paid-in Capital Yes Equity-doesn't close
39005 Retained Earnings Yes Equity-Retained Earnings
39007 Dividends Paid Yes Equity-gets closed
40000 Consulting Income Yes Income
40200 Other Regular Income Yes Income
40400 Interest Income Yes Income
40600 Other Income Yes Income
45400 Finance Charge Income Yes Income
45500 Shipping Charges Reimbursed Yes Income
48000 Fee Refunds Yes Income
49000 Fee Discounts Yes Income
50000 Cost of Sales Yes Cost of Sales
57000 Cost of Sales-Salaries and Wag Yes Cost of Sales
60000 Default Purchase Expense Yes Expenses
60100 Advertising Expense Yes Expenses
60500 Amortization Expense Yes Expenses
61000 Auto Expenses Yes Expenses
61500 Bad Debt Expense Yes Expenses
62000 Bank Charges Yes Expenses
62500 Cash Over and Short Yes Expenses
63000 Charitable Contributions Exp Yes Expenses
63500 Commissions and Fees Exp Yes Expenses
64000 Depreciation Expense Yes Expenses
64500 Dues and Subscriptions Exp Yes Expenses
65000 Employee Benefit Programs Exp Yes Expenses
65500 Freight Expense Yes Expenses
66000 Gifts Expense Yes Expenses
66500 Income Tax Expense Yes Expenses
67000 Insurance Expense Yes Expenses
67500 Interest Expense Yes Expenses
68000 Laundry and Cleaning Exp Yes Expenses
68500 Legal and Professional Expense Yes Expenses
69000 Licenses Expense Yes Expenses
69500 Loss on NSF Checks Yes Expenses
70000 Maintenance Expense Yes Expenses
70500 Meals and Entertainment Exp Yes Expenses
71000 Office Expense Yes Expenses
72000 Payroll Tax Expense Yes Expenses
72500 Penalties and Fines Exp Yes Expenses
73000 Other Taxes Yes Expenses
73500 Postage Expense Yes Expenses
74000 Rent or Lease Expense Yes Expenses
74500 Repairs Expense Yes Expenses
75500 Supplies Expense Yes Expenses
76000 Telephone Expense Yes Expenses
76500 Travel Expense Yes Expenses
77000 Salaries Expense Yes Expenses
77500 Wages Expense Yes Expenses
78000 Utilities Expense Yes Expenses
89000 Other Expense Yes Expenses
89500 Purchase Disc-Expense Items Yes Expenses
90000 Gain/Loss on Sale of Assets Yes Expenses
90100 Hobbs account Yes Cash