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  1. #11
      elzahed2009
    Mon, 11 May 2009 05 AM:43:00
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    1977
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  2. #12

    Tue, 23 Oct 2007 03 PM:35:54
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  3. #13

    Fri, 29 May 2009 04 PM:25:15
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  4. #14
      elzahed2009
    Mon, 11 May 2009 05 AM:43:00
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  5. #15
      elzahed2009
    Mon, 11 May 2009 05 AM:43:00
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  6. #16
      elzahed2009
    Mon, 11 May 2009 05 AM:43:00
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  7. #17
      elzahed2009
    Mon, 11 May 2009 05 AM:43:00
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    3 :

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    2007 2003

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  8. #18
      elzahed2009
    Mon, 11 May 2009 05 AM:43:00
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    ѿ

  9. #19
      elzahed2009
    Mon, 11 May 2009 05 AM:43:00
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    .





    A chart of accounts is a listing of the names of the accounts that a company has identified and made available for recording transactions in its general ledger. A company has the flexibility to tailor its chart of accounts to best suit its needs, including adding accounts as needed.

    .

    Within the chart of accounts you will find that the accounts are typically listed in the following order:

    Balance sheet accounts  Assets
     Liabilities
     Owner's (Stockholders') Equity

    Income statement accounts  Operating Revenues
     Operating Expenses
     Non-operating Revenues and Gains
     Non-operating Expenses and Losses

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    Within the categories of operating revenues and operating expenses, accounts might be further organized by business function (such as producing, selling, administrative, financing) and/or by company divisions, product lines, etc.
    ( ) 1 2 3 4 .... .
    A company's organization
    chart can serve as the outline for its accounting chart of accounts. For example, if a company divides its business into ten departments (production, marketing, human resources, etc.), each department will likely be accountable for its own expenses (salaries, supplies, phone, etc.). Each department will have its own phone expense account, its own salaries expense, etc.



    A chart of accounts will likely be as large and as complex as the company itself. An international corporation with several divisions may need thousands of accounts, whereas a small local retailer may need as few as one hundred accounts.

    Ample Chart of Corporations
    Each account in the chart of accounts is typically assigned a name and a unique number by which it can be identified. (Software for some small businesses may not require account numbers.) Account numbers are often five or more digits in length with each digit representing a division of the company, the department, the type of account, etc.

    10000 19999 .

    As you will see, the first digit might signify if the account is an asset, liability, etc. For example, if the first digit is a "1" it is an asset. If the first digit is a "5" it is an operating expense.

    A gap between account numbers allows for adding accounts in the future. The following is a partial listing of a sample chart of accounts.
    Current Assets (account numbers 10000 - 16999)
    10100 Cash - Regular Checking
    10200 Cash - Payroll Checking
    10600 Petty Cash Fund
    12100 Accounts Receivable
    12500 Allowance for Doubtful Accounts
    13100 Inventory
    14100 Supplies
    15300 Prepaid Insurance
    Property, Plant, and Equipment (account numbers 17000 - 18999)
    17000 Land
    17100 Buildings
    17300 Equipment
    17800 Vehicles
    18100 Accumulated Depreciation - Buildings
    18300 Accumulated Depreciation - Equipment
    18800 Accumulated Depreciation - Vehicles
    Current Liabilities (account numbers 20000 - 24999)
    20100 Notes Payable - Credit Line #1
    20200 Notes Payable - Credit Line #2
    21000 Accounts Payable
    22100 Wages Payable
    23100 Interest Payable
    24500 Unearned Revenues
    Long-term Liabilities (account numbers 25000 - 26999)
    25100 Mortgage Loan Payable
    25600 Bonds Payable
    25650 Discount on Bonds Payable
    Stockholders' Equity (account numbers 27000 - 29999)
    27100 Common Stock, No Par
    27500 Retained Earnings
    29500 Treasury Stock
    Operating Revenues (account numbers 30000 - 39999)
    31010 Sales - Division #1, Product Line 010
    31022 Sales - Division #1, Product Line 022
    32015 Sales - Division #2, Product Line 015
    33110 Sales - Division #3, Product Line 110
    Cost of Goods Sold (account numbers 40000 - 49999)
    41010 COGS - Division #1, Product Line 010
    41022 COGS - Division #1, Product Line 022
    42015 COGS - Division #2, Product Line 015
    43110 COGS - Division #3, Product Line 110
    Marketing Expenses (account numbers 50000 - 50999)
    50100 Marketing Dept. Salaries
    50150 Marketing Dept. Payroll Taxes
    50200 Marketing Dept. Supplies
    50600 Marketing Dept. Telephone
    Payroll Dept. Expenses (account numbers 59000 - 59999)
    59100 Payroll Dept. Salaries
    59150 Payroll Dept. Payroll Taxes
    59200 Payroll Dept. Supplies
    59600 Payroll Dept. Telephone
    Other (account numbers 90000 - 99999)
    91800 Gain on Sale of Assets
    96100 Loss on Sale of Assets

  10. #20
      elzahed2009
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    ( )
    .. .
    .. .
    http://www.principlesofaccounting.com

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