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Text File  |  1989-05-06  |  8KB  |  148 lines
  1.                             ACCOUNT HEADING LISTING
  2.  
  3.                                                                                 
  4.                                                                                 
  5.  
  6.                             Saturday, May 6th, 1989                             
  7. ==============================================================================
  8.  
  9.      ASSET HEADINGS
  10.      Current Assets..............................................A10
  11.      Accounts Receivable.........................................A11
  12.      Property & Equipment........................................A12
  13.      Software....................................................A13
  14.      Accumulated Depreciation....................................A14
  15.      Other Assets................................................A20
  16.  
  17.      LIABILITY HEADINGS
  18.      Reimbursable Expenses.......................................B10
  19.      Current Liabilities.........................................B11
  20.      Long-Term Liabilities.......................................B12
  21.  
  22.      CAPITAL/EQUITY HEADINGS
  23.      ShareHolders Equity.........................................C10
  24.  
  25.      INCOME HEADINGS
  26.      Revenue From Sales..........................................D10
  27.      Other Income................................................D11
  28.  
  29.      EXPENSE HEADINGS
  30.      Cost of Goods Sold..........................................E10
  31.      General & Administrative....................................E11
  32.      Business Expenses...........................................E12
  33.      Employee Benefits/Payroll...................................E13
  34.  
  35.                                CHART OF ACCOUNTS                    Page    1
  36.  
  37.                                                                                 
  38.  
  39.  
  40.                             Saturday, May 6th, 1989
  41. ==============================================================================
  42.  
  43.      CURRENT ASSETS
  44.      General Checking............................................A10100
  45.      Petty Cash..................................................A10300
  46.      Accounts Receivable.........................................A10400
  47.  
  48.      PROPERTY & EQUIPMENT
  49.      Computer System.............................................A12100
  50.      Epson LQ850 Printer.........................................A12300
  51.      Office Equipment............................................A12400
  52.      Automotive Equipment........................................A12450
  53.      Typewriter..................................................A12500
  54.      Accumulated Depreciation....................................A12600
  55.  
  56.      SOFTWARE                      
  57.      Turbo Pascal V5.0...........................................A13100
  58.      Turbo Plus Screen Generator.................................A13200
  59.      dpMax File Software.........................................A13300
  60.      Word Perfect V4.2...........................................A13400
  61.      Btrieve File Software.......................................A13500
  62.      Microsoft Macro Assembler...................................A13600
  63.      Borland Assembler...........................................A13650
  64.      Power Tools Plus............................................A13700
  65.      Borland Sprint..............................................A13750
  66.      Screen Sculptor.............................................A13800
  67.  
  68.      OTHER ASSETS                  
  69.      Amortized Costs.............................................A20100
  70.      Investments.................................................A20200
  71.      Loans: Federal Taxes........................................A20300
  72.      Loans: State Taxes..........................................A20310
  73.  
  74.      REIMBURSABLE EXPENSES         
  75.      Postage Due Byxbe Account...................................B10100
  76.      Misc Due Byxbe Account......................................B10200
  77.  
  78.      CURRENT LIABILITIES           
  79.      Accounts Payable - Trade....................................B11100
  80.      Accounts Payable - Other....................................B11200
  81.      Fica Taxes Payable..........................................B11300
  82.      WH Taxes Payable............................................B11400
  83.      State Payroll Taxes Payable.................................B11500
  84.      Loans From Shareholder......................................B11600
  85.  
  86.      LONG-TERM LIABILITIES
  87.      SSB - Tandy Computer........................................B12100
  88.      Notes Payable - Byxbe.......................................B12200
  89.  
  90.      SHAREHOLDERS EQUITY
  91.      Common Stock................................................C10100
  92.      Retained Earnings...........................................C10200
  93.  
  94.                                CHART OF ACCOUNTS                    Page    2
  95.  
  96.  
  97.  
  98.  
  99.                             Saturday, May 6th, 1989
  100. ==============================================================================
  101.  
  102.      REVENUE FROM SALES
  103.      Sales - Membership System...................................D10100
  104.      Sales - Prospect System.....................................D10300
  105.      Sales - Sermon Indexer......................................D10500
  106.      Sales - Purchase Order System...............................D10600
  107.      Sales - Accounting System...................................D10700
  108.      Program Returns.............................................D10900
  109.  
  110.      OTHER INCOME
  111.      Computer Programming Services...............................D11100
  112.      Interest Income.............................................D11200
  113.      Misc Income.................................................D11300
  114.      Freight Income..............................................D11400
  115.      Gain/Loss on Assets.........................................D11500
  116.  
  117.      COST OF GOODS SOLD
  118.      Software Materials..........................................E10050
  119.      Bulk Diskettes..............................................E10100
  120.      Floppy Mailers..............................................E10110
  121.      Freight Expense.............................................E10120
  122.      Labels......................................................E10130
  123.      Printed Manuals.............................................E10140
  124.      Packaged Programs...........................................E10150
  125.      Preprinted Binders..........................................E10160
  126.  
  127.      GENERAL & ADMINISTRATIVE
  128.      Telephone...................................................E11100
  129.      Paper and Supplies..........................................E11110
  130.      Computer Charges............................................E11120
  131.      Misc Software...............................................E11130
  132.      Misc Supplies...............................................E11140
  133.  
  134.      BUSINESS EXPENSES
  135.      Advertising.................................................E12100
  136.      Corporation Fees............................................E12110
  137.      Accounting Fees.............................................E12120
  138.      Legal Fees..................................................E12125
  139.      Bank Charges................................................E12130
  140.      Interest Expense............................................E12135
  141.      Depreciation Expense........................................E12140
  142.      Travel Expenses.............................................E12150
  143.      Meals & Entertainment.......................................E12160
  144.  
  145.      EMPLOYEE BENEFITS/PAYROLL
  146.      Administrative Salaries.....................................E13025
  147.      Payroll Taxes...............................................E13050
  148.