Chart Of s - Bakery 1f2h6r

s List Bakery Page 1

1-0000

Assets 1-1000

1-2000

Current Assets 1-1100 Cash On Hand 1-1110 Cheque 1-1120 Payroll Cheque 1-1130 Cash Drawer 1-1140 Petty Cash 1-1150 Provision 1-1160 Investment 1-1180 Undeposited Funds 1-1190 Electronic Clearing 1-1200 Trade Debtors 1-1210 Less Prov'n for Doubtful Debts 1-1300 Inventory 1-1310 Ingredients 1-1320 Cake Boxes & Containers 1-1330 Novelty Items 1-1400 Other Current Assets 1-1410 Prepayments 1-1420 Deposits Paid 1-1950 Withholding Credits 1-1960 Voluntary Withholding Credits 1-1970 ABN Withholding Credits Fixed Assets 1-2100 Kitchen Equipment 1-2110 Kitchen Equip at Cost 1-2120 Kitchen Equip Accum Depr'n 1-2200 Store Equipment 1-2210 Store Equip - at Cost 1-2220 Store Equip - Accum Dep'n 1-2300 Building 1-2310 Building - at Cost 1-2320 Building - Accum Dep'n 1-2500 Leasehold Improvements 1-2510 Improvements at Cost 1-2520 Improvements Amortisation

2-0000

Liabilities 2-1000 Current Liabilities 2-1100 Credit Cards 2-1110 Bankcard 2-1120 Diners Club 2-1130 MasterCard 2-1140 Visa 2-1200 Trade Creditors 2-1210 A/P Accrual - Inventory 2-1300 GST Liabilities 2-1310 GST Collected 2-1330 GST Paid 2-1350 Fuel Tax Credits Accrued 2-1355 WET Payable 2-1360 Import Duty Payable 2-1370 Voluntary Withholdings Payable 2-1380 ABN Withholdings Payable 2-1390 Luxury Car Tax Payable 2-1400 Payroll Liabilities 2-1410 Payroll Accruals Payable 2-1420 PAYG Withholding Payable 2-1600 Customer Deposits 2-1900 Other Current Liabilities 2-2000 Long Term Liabilities 2-2100 Bank Loans 2-2200 Other Long Term Liabilities

3-0000

Equity 3-1000

3-8000 3-9000

Owner's/Shareholder's Equity 3-1100 Owner's/Sharehldr Capital 3-1200 Owner's/Sharehldr Drawings Retained Earnings Current Year Earnings

s List Bakery Page 2

4-0000

3-9999

Historical Balancing

Income 4-1000 4-2000 4-5000 4-6000 4-8000 4-9000

Baked Items Novelty Items Freight Collected Late Fees Collected Miscellaneous Income Fuel Tax Credits

5-0000

Cost of Sales 5-1000 Baked Items - Purchase 5-2000 Novelty Items - Purchase 5-3000 Discounts Given

6-0000

Expenses 6-1000 General & istrative Exp 6-1050 ing Fees 6-1100 Legal Fees 6-1200 Bank Charges 6-1300 Depreciation 6-1400 Dues & Subscriptions 6-1500 Office Supplies 6-1600 Discounts Taken 6-1700 Freight Paid 6-1800 Late Fees Paid 6-3000 Advertising & Promotion Exp 6-3100 Advertising 6-3110 In-store Promotions 6-4000 Operating Expenses 6-4100 Cleaning 6-4200 Postage 6-4300 Printing 6-4400 Rent 6-4500 Store Supplies 6-4600 Telephone 6-4700 Water 6-4750 Shrinkage/Spoilage 6-5100 Employment Expenses 6-5105 Fringe Benefits Tax 6-5110 Staff Amenitites 6-5120 Superannuation 6-5130 Wages & Salaries 6-5140 Workers' Compensation 6-5150 Other Employer Expenses 6-5300 Uniforms and Laundry

8-0000

Other Income 8-1000 Interest Income

9-0000

Other Expenses 9-1000 Interest Expense 9-2000 Income Tax Expense