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General Ledger Templates - Excel

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General Ledger Templates - Excel Powered By Docstoc
					                 Balance Sheet Accounts                                     Income Statement Accounts
 (1000)                        Assets                          (4000)
Current Assets                                                Operating Revenue
  1000     Accounts Receivable                                  4000

  1110     Cash – Regular Checking                              4100
  1120     Cash – Payroll Checking                              4110
  1130     Cash – On Hand                                       4120
  1140     Petty Cash                                         Non-Operating Revenue
                                                                4200
  1200     Office Supplies
  1210     Store Supplies                                       4300

  1300     Prepaid Insurance                                    4400
  1310     Prepaid Expenses                                    (5000)
  1320     Prepaid Interest                                     5000

   1400    Allowance for Doubtful Accounts                      5100
   1450    Other Current Assets                                 5110
Plant Assets                                                    5120
   1500    Furniture and Fixtures                              (6000)
   1510    Equipment                                            6000
   1520    Vehicles                                             6005
   1530    Other Depreciable Property                           6010
                                                                6015
  1600     Buildings                                            6020
  1610     Land                                                 6025
                                                                6030
  1700     Accumulated Depreciation, Furniture and Fixtures     6035
  1710     Accumulated Depreciation, Equipment                  6040
  1720     Accumulated Depreciation, Vehicles                   6045
  1730     Accumulated Depreciation, Other                      6050
  1740     Accumulated Depreciation, Buildings                  6055
 (2000)                     Liabilities                         6060
Current Liabilities
  2000     Accounts Payable                                     6070

  2100     Wages Payable                                        6100
                                                                6110
  2200     Federal Payroll Tax Payable                          6120
  2210     State Payroll Tax Payable                            6130
  2220     Local Payroll Taxes Payable                          6140
  2230     FICA Tax Payable
                                                                6200
  2300     401-K Deductions Payable                             6210
  2310     Employee Benefits Payable
  2320     United Way Donations Payable                         6300
  2330     U.S. Savings Bonds Payable                           6310
  2340     Health Insurance Premiums Payable                    6320

  2400     Unemployment Tax Payable – Federal                   6400
  2410     Unemployment Tax Payable – State                     6410
                                        6420
  2500    Sales Tax Payable             6430
  2510    Other Taxes Payable           6440

  2600    Accrued Expenses              6500
                                        6600
  2700    Other Current Liabilities

Long-Term Liabilities
   2800   Land Payable
   2810   Equipment Payable
   2820   Vehicles Payable
   2830   Bank Loans Payable
   2900   Other Long-term Liabilities
  (3000)                       Equity
   3000   Income Summary

  3100    Owner #1, Capital
  3110    Owner #1, Drawing

  3200    Owner #2, Capital
  3210    Owner #2, Drawing
                Income Statement Accounts                        Subsidiary Ledgers
                             Revenue                   (100)
Operating Revenue                                          100
           Service Revenue                                 101
                                                           102
         Sales Revenue
         Sales Returns and Allowances
         Sales Discounts
Non-Operating Revenue
         Interest Income

          Gain on Sale of Assets
                                                       (200)
          Other Income                                     200
                     Cost of Jobs & Goods Sold             201
          Inventory Adjustments                            202

          Purchases
          Purchase Returns and Allowances
          Purchase Discounts
                             Expenses
          Advertising Expense
          Auto Expenses
          Insurance Expense
          Internet Expense
          Legal and Professional Expenses
          Licensing Expense
          Maintenance Expense
          Postage Expense
          Rent Expense
          Supplies Expense - Office
          Supplies Expense - Store
          Telephone Expense
          Utilities Expense

          Other Expense

          Bank Fees
          Credit Card Fees
          Interest Expense
          Penalties and Fines Expense
          Loss on NSF Checks

          Salaries Expense
          Wages Expense

          Employee Benefit Expense, Health Insurance
          Employee Benefit Expense, Pension Plans
          Employee Benefit Expense, Other

          Income Tax Expense, Federal
          Income Tax Expense, State
Income Tax Expense, Local
Payroll Tax Expense
Other Taxes

Depreciation Expense
Loss on Sale of Assets
        Subsidiary Ledgers
            Accounts Receivable
Customer #1
Customer #2
Customer #3




             Accounts Payable
Vendor #1
Vendor #2
Vendor #3
Account:                                       Account No.:

                                                           Balance
   Date    Item   Post Ref.   Debit   Credit       Debit
Balance
          Credit
Account:                                       Account No.:

                                                           Balance
   Date    Item   Post Ref.   Debit   Credit       Debit
Balance
          Credit
Account:                                       Account No.:

                                                           Balance
   Date    Item   Post Ref.   Debit   Credit       Debit
Balance
          Credit
Account:                                       Account No.:

                                                           Balance
   Date    Item   Post Ref.   Debit   Credit       Debit
Balance
          Credit
Account:                                       Account No.:

                                                           Balance
   Date    Item   Post Ref.   Debit   Credit       Debit
Balance
          Credit
Account:                                       Account No.:

                                                           Balance
   Date    Item   Post Ref.   Debit   Credit       Debit
Balance
          Credit

				
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Description: General Ledger Templates document sample