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Chart of Accounts
Following is a typical chart of accounts, which is used in several assignments. Every company has its own unique accounts and numbering system.

Assets
Current Assets
101 102 103 104 105 106 107 108 109 110 111 119 120 121 124 125 126 128 129 131 132 133 134 135 Cash Petty cash Cash equivalents Short-term investments Fair value adjustment, _______ securities (S-T) Accounts receivable Allowance for doubtful accounts Legal fees receivable Interest receivable Rent receivable Notes receivable Merchandise inventory __________ inventory __________ inventory Office supplies Store supplies _______ supplies Prepaid insurance Prepaid interest Prepaid rent Raw materials inventory Goods in process inventory, _______ Goods in process inventory, _______ Finished goods inventory

166 Accumulated depreciation — Store equipment 167 _______ equipment 168 Accumulated depreciation — _______ equipment 169 Machinery 170 Accumulated depreciation — Machinery 173 Building _______ 174 Accumulated depreciation — Building _______ 175 Building _______ 176 Accumulated depreciation — Building _______ 179 Land improvements _______ 180 Accumulated depreciation — Land improvements _______ 181 Land improvements _______ 182 Accumulated depreciation — Land improvements _______ 183 Land

222 223 224 225 226

Employee retirement program payable Employee union dues payable Federal unemployment taxes payable FICA taxes payable Estimated vacation pay liability

Unearned Revenues
230 231 232 233 234 235 236 238 Unearned consulting fees Unearned legal fees Unearned property management fees Unearned _______ fees Unearned _______ fees Unearned janitorial revenue Unearned _______ revenue Unearned rent

Natural Resources
185 Mineral deposit 186 Accumulated depletion — Mineral deposit

Notes Payable
240 241 245 251 252 Short-term notes payable Discount on short-term notes

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