Chart of Accounts for Retail Business - Excel by ukz15167

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Chart of Accounts for Retail Business document sample

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									Print Date: 1/5/2011
Updated:10/22/02
                                                CASCADE BICYCLE CLUB
                                                    Chart of Accounts



                         Assets                                Revenue                                 Cost Of Goods Sold
 1110 · CBC Checking - 62646-617             4000 · Member Dues                            5100 · Site Rentals
 1120 · STP Checking - 62646-708                    4011 · Full - 1 Year                          5110 · Expo Hall
 1152 · CBC Credit Card Clrg 7034 7208              4012 · Full - 2 Years                         5111 · Decorator/Electrical
 1160 · CBC MMAcct - 531 230 8939                   4013 · Associate - 1 Year                     5112 · Site Staff
 1210 · CBC Investment - 715 638                    4014 · Associate - 2 Years                    5120 · Camp/Park Rentals
 1220 · STP Investment - 715 620             4100 · Bike Expo Rev                                 5130 · Start/Finish Line Locations
 1300 · Petty Cash                                  4110 · Booth Fees                             5140 · Event/Planning Facilities
 1399 · Zero - Tax Clearing Account                 4115 · Sale of Badges, Pkg, etc.       5200 · Day Of Event / Route Expenses
 1500 · Accounts Receivable                         4121 · Ticket Sales - Adult                   5205 · Ride Guide
 1250 · Certificate of Deposit                      4122 · Ticket Sales - Junior                  5210 · Start Line Expense
 1499 · Undeposited Funds                           4130 · Photo Contest Fees                     5211 · Parking Permit
 1510 · Event Deposits                       4200 · Event Registration                            5212 · Finish Line Expense
 1511 · Damage Deposits                             4201 · Non-refundable Deposit                 5213 · Kids Fair
 1515 · Event Cash Advances                         4210 · Member Reg                             5215 · Mini Check Points
 1520 · Employee Adv / Reimb                        4215 · Member Discounts Not Taken             5218 · Entertainment
 1530 · Due From Others                             4220 · Non-member Reg                         5219 · Special Appearances
 1531 · Refunds due from Vendors                    4230 · Child Reg                              5221 · Paint/Signage
 1532 · Adjs Due from Vendors                       4240 · Ride Coupon Reg                        5222 · Communications
 1535 · Personal Exp Due to CBC                     4251 · Late Registration Fee                  5223 · Police/Security
 1537 · Due from Ed Foundation                      4253 · Lost Registration Fee                  5224 · Medical
 1540 · Postage Ofc Meter/Acct                      4255 · Packet Mailing Fee                     5228 · Mechanical Support
 1600 · Inventory Asset                             4257 · Program/Event Matl                     5231 · Showers
         1610 · Jerseys                             4299 · Reg Fee Errors, O/S                    5241 · Garbage
         1620 · Jackets/Vests                4300 · Other Event Related                           5243 · Sani Cans
         1630 · T-shirts                            4310 · Transportation                         5250 · Equipment Rental
 1700 · ProBike Scholarship                         4320 · Parking                                5255 · Vehicle Rental
 1800 · Property Plant & Equip.                     4350 · Brunch/Meals                           5261 · Rider Transport
         1810 · Office Equipment                    4360 · Showers                                5262 · Bike Transport
         1820 · Leasehold Improvements              4370 · Associated Special Event Fees          5263 · Baggage Handling
         1830 · Trademarks                   4400 · Donations/Grants                              5270 · Photo Contest
         1900 · Accumluated Depreciation            4410 · CBC                                    5280 · Special Event Fees
                       Liabilities                  4430 · Grants                                 5291 · Badge Materials
 2010 · Accounts Payable                            4490 · Check-off Charity (events)             5299 · Misc Durable Supplies
 2015 · CitiBusiness Card                           CBC
                                             4500 · Retail Sales                                  Bike Transport
                                                                                           5300 · Souvenirs & Giveaways
 2016 · Office Depot Charge Card                    4510 · Jerseys                                5311 · Number Bibs
 2017 · Purchase Power (Pitney)                     4511 · Armwarmers                             5312 · Envelopes/Safety Pins
 2018 · UPS Shipping Account                        4515 · Jackets/Vests                          5321 · Food
 2020 · Payroll Tax Payable                         4530 · T-shirts                               5323 · Food Handling & Utensils
 2030 · Business Taxes Payable                      4581 · Printed Materials                      5330 · Rider Souvenir
 2031 · Sales Tax Payable                           4590 · Misc Souvenir Sales                    5332 · 2nd Rider Souvenir
 2040 · Payable to Ed Foundation                    4593 · Mailing List                           5338 · Misc Souvenirs/Giveaways
 2041 · Merchandise Sales                           4594 · Shipping                               5340 · Tyvek Jackets
 2045 · Donations Collected                         Helmet Sales
                                             4600 · Advertising                                   5350 · Finisher Patches
 2050 · Gift Certificates Outstanding               4611 · Newletter Sponsors                     5351 · Lapel Pins
 2090 · Other Taxes Payable                         4613 · Newsletter Inserts                     2nd Rider Donations
                                                                                           5400 · Event Reg Souvenir
 2100 · Deferred Revenue - Expo                     4615 · Advertising                            5410 · Bike Alliance Donations
                        Equity                      Misc Souvenir
                                             4800 · Other Revenue Sales                           5411 · Other Reg-based Donations
 3000 · Opening Bal Equity                          4810 · Sponsorship                            5490 · Check-off Charity (reg donat'n)
 3100 · Temp Restricted Assets                      4881 · Commission On Sales                    Lapel Sales/Merchandise
                                                                                           5500 · Retail Pins
 3200 · Unrestricted Net Assets                     4885 · Consignment Fees                       5510 · Jerseys
 3900 · Retained Earnings                           4899 · Bank fees collected                    5511 · Armwarmers
                                             4900 · Misc Income                                   5530 · T-shirts (sale only)
                                             7000 · Other Income                                  5590 · Other
                                                    7010 · Interest Income                        5599 · Merchandise Loss
                                                    7015 · Investment Dividends
                                                    7020 · PY Refunds (from vendors)




X:\CLUB FILES\LIBRARY\LISTS\adbe5cc0-fab2-41ae-b44c-f171683911c9.xls                                                                Page 1
 Print Date: 1/5/2011
 Updated:10/22/02
                                                  CASCADE BICYCLE CLUB
                                                      Chart of Accounts



                        Expenses                                   Expenses                                     Expenses
5600 · Payments to Others                        6200 · Printing                                 6700 · Business License/Ins/Tax
       5611 · Spanaway                                  6201 · Printing/Photocopying - General          6710 · Business License Fee
       5612 · Centralia                                 6210 · Artwork                                  6720 · Business Insurance
       5613 · Longview                                  6220 · Printing Signs & Banners                 6721 · Non-Insured Damage Claims
       5614 · St Helens                                 6230 · Posters                                  6731 · City Business Lic. Tax
       5615 · Portland                                  6241 · Flyers                                   6732 · WA State B & O Tax
       5621 · Vancouver BC                              6243 · Maps                                     6733 · Federal Income Tax
       5690 · Others                                    6251 · Reg Forms                                6735 · Admissions Tax
                                                        6252 · Reg Cards                                6740 · Permits & Fees
6010 · Payroll Expenses                                 6253 · Reg Guides                               6741 · Trademark Registration
       6011 · Salaries Director                         6254 · Brochures                                6750 · Personal Property Tax
       6013 · Salaries Office                           6258 · Postcards                                6755 · Leasehold Excise Tax
       6014 · PR Tax - ER SS/Medicare                   6259 · Membership cards/renewal cards    6900 · Misc Expense
       6015 · PR Tax - FUTA - Form 940                  6261 · Envelopes                                6999 · Misc Expenses
       6016 · PR Tax - WA SUI - Empl Sec                6270 · Business Cards                    7001 · Uncategorized Expenses
       6017 · PR - L&I Tax                              6280 · Tickets                           8000 · Other Expenses
       6018 · Employee Insur Benefits            6300 · Postage & Shipping                              8011 · Bank Fees
       6019 · Payroll Prep - Paychex                    6310 · Postage - General                        8013 · Charge Card Fees
6050 · Professional Fees                                6311 · Postage - Annual fees & Return           8021 · Over/Short
       6051 · Event Prod/Director Fees                  6315 · Postage - Member/Renewal Cards           8023 · Bad Debt
       6061 · Newsletter                                6321 · Postage - Reg Forms                      8031 · Finance Charges
       6071 · Accounting                                6322 · Postage - Ride Guides                    8033 · Fines & Penalties
       6081 · Legal                                     6323 · Postage - Reg Cards                      8050 · Prior Year Expense
       6091 · Consulting                                6324 · Postage - Mktg Postcards                 8090 · Depreciation Expense
       6092 · Computer consulting                       6325 · Postage - Packets                        8999 · Suspense (pending ident)
       6095 · Temporary Labor                           6330 · Shipping Expense
6100 · Office Expense                                   6331 · Shipping (billable)
       6110 · Office Rent                               6340 · Mailing Service
       6115 · Office Repairs/Maintenance                6350 · Distribution of Material                    Current Classes
       6120 · Office Supplies                    6400 · Marketing/Public Relations                     Admin
       6130 · Telephone                                 6410 · Advertising - Printed Media             AC (Advocacy Comm)
       6131 · Volunteer Phones Reimbursement            6411 · Advertising- Web/Radio/TV Media         Marketing
       6135 · Utilities                                 6412 · Press Kit Materials                     Newsletter
       6137 · Janitorial                                6415 · Joint Marketing                         Rides
       6140 · Equipment                                 6419 · Photography Expense                     Technology
              6141 · Purchases                          6421 · Booth Space                             02 CH
              6143 · Rent/Lease                         6441 · Exhibitor Party                         02 EXPO
              6145 · Equipment Repair & Maint           6443 · Sponsor-related expenses                02 FW
              6147 · Computer Expense                   6450 · Donations/Contributions                 02 STP
       6150 · Computer Services & Fees           6500 · Advertising - Printed Media
                                                        Volunteer Incentives                           02 RSVP
       6170 · Drinking Water                            6510 · T-shirts (giveaway only)                02 RAW
       6181 · Pre-Printed Materials                     6521 · Food - Genl Refreshments                02 KCC
       6182 · Dues & Subscriptions                      6523 · Food - Event & Business Meals           03 CH
       6199 · Misc Disposable Supplies                  6531 · Other Volunteer Incentives              03 FW
                                                        6533 · Gifts                                   03 EXPO
                                                 6600 · Travel/Business Expenses                       03 FW
                                                        6610 · Transportation                          03 STP
                                                        6621 · Lodging                                 03 RSVP
                                                        6631 · Mileage                                 03 RAW
                                                        6632 · Fuel                                    03 KCC
                                                        6633 · Parking/Ferry/Tolls
                                                        6634 · Car - Misc Exp
                                                        6650 · Conferences/Functions
                                                        6660 · Seminars & Workshops




  X:\CLUB FILES\LIBRARY\LISTS\adbe5cc0-fab2-41ae-b44c-f171683911c9.xls                                                          Page 2

								
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