SearchKey

1
11
11100
11110
11120
11130
11200
11300
11800
11900
11910
12
121
12110
12115
12120
12180
12190
122
12210
12220
12230
12240
12290
12300
124
12410
12420
12440
125
12510
12520
126
12610
12620
12800
12900
13
13100
13200
13300
14
14100
14120
14130
14140

Name
DescriptionType
Sign
Document Summary
Assets
Asset
D
No
Yes
Cash
Asset
D
No
Yes
Checking Account
Bank Asset Asset
D
Yes
No
Checking In-Transfer
Bank transactions
Asset in transit
D
Yes
No
Checking Unidentified
Receipts from
Receipts
Asset
unidentified
D customer
Yes
No
Checking Unallocated
Received, unallocated
Receipts
Asset
payments
D
Yes
No
Checking Account 2 Asset
D
No
No
Savings Account
Asset
D
No
No
Cash in Registers
Asset
D
No
No
Petty Cash Cash Book Asset
Asset
D
Yes
No
Petty Cash In-Transfer
Cash Book Transfer
Asset
D
Yes
No
Accounts Receivable Asset
D
No
Yes
Accounts Receivable - Trade
Asset
D
No
Yes
Accounts Receivable
Accounts -Receivables
Trade
Asset
D
Yes
No
Accounts Receivable
Accounts Services
Receivables
Asset - Trade
for
D Services Yes
No
A/R Non Sufficient Funds
Asset
ReturnedDChecks No
No
A/R Trade Allowance for
Asset
Bad DebitD
No
No
Not invoicedWe
receivables
delivered
Asset
but have D
not invoicedYes
yet
No
Credit Card in Transit Asset
D
No
Yes
In Transit A/R Amex Asset
D
No
No
In Transit A/R Master Card
Asset
D
No
No
In Transit A/R Visa
Asset
D
No
No
In Transit A/R ATM Cards
Asset
D
No
No
A/R Credit Cards Allowance
Assetfor BadDDebit
No
No
Vendor Allowances Receivable
Asset
D
No
No
Loans Receivable
Asset
D
No
Yes
Loans Receivable Employees
Asset
D
No
No
Loans Receivable Owners/Shareholders
Asset
D
No
No
Loans Receivable Others
Asset
D
No
No
Prepayments
Asset
D
No
Yes
Vendor prepayment
Prepayments
Asset
for futureDexpense Yes
No
Employee Expense
ExpensePrepayment
advances
Asset
D
Yes
No
Tax receivables
Asset
D
No
Yes
Tax credit A/R
Tax to be re-imbursed
Asset
-Dbefore tax Yes
declarationNo
Tax receivables
Tax to receive
Asset
based onDtax declaration
Yes
No
Intercompany
Default
Due From
Receivables
Asset account
D
for intercompany
Yes
No
trx
A/R Miscellaneous
Asset
D
No
No
Investments
Asset
D
No
Yes
US Government Obligations
Asset
D
No
No
Tax-Exempt Securities Asset
D
No
No
Other Investments
Asset
D
No
No
Inventory
Asset
D
No
Yes
General Trade
Inventory
Inventory
Account
Asset
D
Yes
No
Product asset
Product Inventory
Asset Account
D
Yes
No
Work In Process
Work In Process
AssetAccount
D
Yes
No
Floor Stock Floor Stock Asset
Account D
Yes
No

Default

Parent

1
B_ASSET_ACCT
11
B_INTRANSIT_ACCT11
B_UNIDENTIFIED_ACCT
11
B_UNALLOCATEDCASH_ACCT
11
11
11
11
CB_ASSET_ACCT 11
CB_CASHTRANSFER_ACCT
11
1
12
C_RECEIVABLE_ACCT
121
C_RECEIVABLE_SERVICES_ACCT
121
121
121
NOTINVOICEDRECEIVABLES_ACCT
121
12
122
122
122
122
122
12
12
124
124
124
12
V_PREPAYMENT_ACCT
125
E_PREPAYMENT_ACCT
125
12
T_CREDIT_ACCT 126
T_RECEIVABLES_ACCT
126
INTERCOMPANYDUEFROM_ACCT
12
12
1
13
13
13
1
W_INVENTORY_ACCT
14
P_ASSET_ACCT
14
P_WIP_ACCT
14
P_FLOORSTOCK_ACCT
14

15
151
15110
15120
15130
15190
152
15210
15220
15290
153
15300
16
16100
16200
16300
16400
16500
17
17100
17200
17300
17400
17500
17600
177
17710
17720
18
18120
18130
18140
18150
18210
18220
18230
18240
18250
18260
19
191
19110
19120
19130
19140
19150
19200

Prepaid Expenses, Deposits

Asset& Other
D Current Assets
No
Prepaid Expenses
Asset
D
No
Prepaid Insurance
Asset
D
No
Prepaid Rent
Asset
D
No
Prepaid Interest
Asset
D
No
Prepaid Others
Asset
D
No
Deposits
Asset
D
No
Deposit Rent
Asset
D
No
Deposit Utilities
Asset
D
No
Deposit Others
Asset
D
No
Other Current Assets Asset
D
No
Other Current Assets Asset
D
No
Land and Building
Asset
D
No
Land
Asset
D
No
Building
Asset
D
No
Land Improvements Asset
D
No
Building ImprovementsAsset
D
No
Leasehold Improvements
Asset
D
No
Furniture, Fixtures & Equipment
Asset
D
No
Furniture
Asset
D
No
Fixtures
Asset
D
No
Equipment
Asset
D
No
Vehicles
Asset
D
No
Data Processing Equipment
Asset
D
No
Software
Asset
D
No
Project Assets
Asset
D
No
Project asset
Created Asset
Asset
D
Yes
Project WIPAsset WorkAsset
in ProgressD
Yes
Accumulated Depreciation
Asset
D
No
Building Accumulated Depreciation
Asset
D
No
Land Improvement Accumulated
Asset
Depreciation
D
No
Building Improvement Accumulated
Asset
D Depreciation
No
Leasehold Improvement
Asset
Accumulated
D Depreciation
No
Furniture AccumulatedAsset
Depreciation
D
No
Fixtures Accumulated Depreciation
Asset
D
No
Equipment Accumulated
Asset
Depreciation
D
No
Vehicles Accumulated Depreciation
Asset
D
No
Data Processing Equipment
AssetAccumulated
D
Depreciation
No
Software Accumulated Asset
Depreciation
D
No
Other Assets
Asset
D
No
Intangible Assets
Asset
D
No
Amortizable Assets
Asset
D
No
Goodwill
Asset
D
No
Customer Lists
Asset
D
No
Other Intangible AssetsAsset
D
No
Accumulated Amorization
Asset
D
No
Cash Surrender Value ofAsset
Life Insurance
D
No

Yes
Yes
No
No
No
No
Yes
No
No
No
Yes
No
Yes
No
No
No
No
No
Yes
No
No
No
No
No
No
Yes
No
No
Yes
No
No
No
No
No
No
No
No
No
No
Yes
Yes
No
No
No
No
No
No

PJ_ASSET_ACCT
PJ_WIP_ACCT

1
15
151
151
151
151
15
152
152
152
15
153
1
16
16
16
16
16
1
17
17
17
17
17
17
17
177
177
1
18
18
18
18
18
18
18
18
18
18
1
19
191
191
191
191
191
19

19900
2
21
211
21100
21190
21200
21300
215
21510
21520
21530
21540
21550
216
21610
21620
21700
21710
21800
22
22100
22200
22210
22220
22230
22240
22250
22260
22270
22290
22300
22310
22320
22330
22340
22400
22500
22600
22900
23
23100
23900
24
24100
24200
24300

Other Assets
Asset
D
No
No
19
Liabilities
Liability
C
No
Yes
Accounts Payables
Liability
C
No
Yes
2
Accounts Payables Trade
Liability
C
No
Yes
21
Accounts Payable
Accounts
Trade
Payables
Liability
C
Yes
No
V_LIABILITY_ACCT211
Not invoicedReceived
receiptsproducts/services
Liability
C from vendors,
Yes
butNo
not invoiced
NOTINVOICEDRECEIPTS_ACCT
211
Accounts Payable
Accounts
Services
Payables
Liabilityfor non-product
C
Yes
revenue No
V_LIABILITY_SERVICES_ACCT
21
Payment selection
Selected A/P
Liability
invoices for
C payment Yes
No
B_PAYMENTSELECT_ACCT
21
Customer Payables
Liability
C
No
Yes
21
Customer Prepayments
Prepayments
Liability
for futureCrevenue Yes
No
C_PREPAYMENT_ACCT
215
Merchandise Credits Unredeemed
Liability
C
No
No
215
Gift Certificated Unredeemed
Liability
C
No
No
215
Special Order Deposits Liability
C
No
No
215
Mail Order Deposits Liability
C
No
No
215
Tax Payables
Liability
C
No
Yes
21
Tax due
Tax to be paid
Liability
- before Ctax declaration
Yes
No
T_DUE_ACCT
216
Tax liability Tax to be paid
Liability
based onCtax declaration
Yes
No
T_LIABILITY_ACCT 216
WithholdingWithholding
(Tax)
Liability
for 1099 orC Quality Guarantee
Yes
No
WITHHOLDING_ACCT
21
Withholding (Other) Liability
C
No
No
21
Intercompany
Default
Due To
Payables
Liability
account
C for intercompany
Yes
trxNo
INTERCOMPANYDUETO_ACCT
21
Accrued Expenses
Liability
C
No
Yes
2
Accrued Payroll
Liability
C
No
No
22
Payroll Withholdings Liability
C
No
No
22
Federal Tax Withholding
Liability
C
No
No
22
FICA Withholding
Liability
C
No
No
22
Medicare Withholding Liability
C
No
No
22
State Tax Withholding Liability
C
No
No
22
Local Tax Withholding Liability
C
No
No
22
401k & Pension Withholding
Liability
C
No
No
22
Garnishment Withholding
Liability
C
No
No
22
Miscellaneous Withholding
Liability
C
No
No
22
Accrued Payroll Taxes Liability
C
No
No
22
FICA Employers Contribution
Liability
C
No
No
22
Medicare Employers Contribution
Liability
C
No
No
22
Federal UnemploymentLiability
EmpolyersCContribution
No
No
22
State Unemployment Employers
Liability Contribution
C
No
No
22
Sales Tax Collected
Liability
C
No
No
22
Accrued Use Tax
Liability
C
No
No
22
Accrued Retirement Plan
Liability
Expense C
No
No
22
Accrued Expenses Others
Liability
C
No
No
22
Current Note Payables Liability
C
No
Yes
2
Short Term Obligation Liability
C
No
No
23
Current Portion of LongLiability
Term DebtC
No
No
23
Long Term Liabilities Liability
C
No
Yes
2
Long Term Obligation Liability
C
No
No
24
Mortgage
Liability
C
No
No
24
Loan from Owner/Stockholder
Liability
C
No
No
24

24800
24900
3
31
31000
31010
31100
31110
32
32100
32200
32900
4
41000
42000
43000
46000
47000
48000
49
49100
49200
49300
5
51100
51110
51120
51130
51200
51210
51290
52000
53000
54000
55100
55200
56
56100
56200
56300
56400
57000
58
58100
58200
58300

Other Long Term Obligation

Liability
C
No
No
24
Current Portion of LongLiability
Term DebtC
No
No
24
Owner's Equity/Net Worth
Owner's Equity
C
No
Yes
Capital
Owner's Equity
C
No
Yes
3
Capital/Common StockOwner's Equity
C
No
No
31
Capital in excess of Par Owner's
on Common
Equity
C Stock
No
No
31
Preferred Stock
Owner's Equity
C
No
No
31
Capital in excess of Par Owner's
on Preferred
Equity
C Stock
No
No
31
Earnings
Owner's Equity
C
No
Yes
3
Dividents
Owner's Equity
C
No
No
32
Drawings
Owner's Equity
C
No
No
32
Retained Earnings
Year end processing
Owner's Equity
to Cbalance account
Yes (Income
NoSummary)
RETAINEDEARNING_ACCT
32
Sales
Revenue C
No
Yes
Trade Revenue
Default Product
Revenue
or Service
C revenueYes
No
P_REVENUE_ACCT 4
Services Revenue
Revenue C
No
No
4
Sideline Revenue
Revenue C
No
No
4
Royalties Revenue
Revenue C
No
No
4
Unearned revenue
We have invoiced,
Revenue
but not
C delivered
Yesyet
No
UNEARNEDREVENUE_ACCT
4
Not invoicedWe
revenue
delivered
Revenue
but have Cnot invoicedYes
yet
No
NOTINVOICEDREVENUE_ACCT
4
Sales Discounts
Revenue C
No
Yes
4
Trade Discounts
Granted Trade
Revenue
discounts
C (corrects Yes
Product Revenue)
No
P_TRADEDISCOUNTGRANT_ACCT
49
Payment discount
Grantedexpense
early
Revenue
paymentCdiscount toYes
customersNo
PAYDISCOUNT_EXP_ACCT
49
Promotion Discounts Revenue C
No
No
49
Cost of Goods Sold
Expense D
No
Yes
Product CoGs
Cost of Goods
Expense
Sold
D
Yes
No
P_COGS_ACCT
5
Cost Of Production
Cost Of Production
ExpenseAccount
D
Yes
No
P_COSTOFPRODUCTION_ACCT
5
Scrap
Scrap Account
Expense D
Yes
No
P_SCRAP_ACCT
5
Outside Processing
Outside (Subcontract)
Processing
ExpenseAccount
D
Yes
No
P_OUTSIDEPROCESSING_ACCT
5
Product Expense
Default Service
Expense
costs (I.e.
D not on inventory)
Yes
No
P_EXPENSE_ACCT 5
Product Cost
Product
Adjustment
Cost
Expense
Adjustments
D
Yes
No
P_COSTADJUSTMENT_ACCT
5
Product Inventory
DefaultClearing
Product
Expense
costs (I.e.
D on inventory)
Yes
No
P_INVENTORYCLEARING_ACCT
5
Services Purchases
Expense D
No
No
5
Sideline Purchases
Expense D
No
No
5
Freight in
Expense D
No
No
5
Returns
Expense D
No
Yes
5
Returns Expense
Expense D
No
No
55
Returns to Vendors Expense D
No
No
55
Inventory CoGs
Expense D
No
Yes
5
Inventory Shrinkage
Physical Inventory
ExpenseGain/Loss
D
Yes
No
W_DIFFERENCES_ACCT
56
Inventory Write Down Below
Expense
Cost D
No
No
56
Inventory Adjustment
Inventory Actual
Expense
Accounting
D
ValueYes
AdjustmentNo
W_INVACTUALADJUST_ACCT
56
Inventory Revaluation
Difference to
Expense
(lower cost)
D or market
Yes
No
W_REVALUATION_ACCT
56
Direct Labor
Expense D
No
No
5
CoGS Variances
Expense D
No
Yes
5
Invoice priceDifference
variance between
Expense product
D
cost and
Yesinvoice price
No (IPV) P_INVOICEPRICEVARIANCE_ACCT
58
Purchase price
Difference
variancebetween
Expense purchase
D
priceYes
and standard
No costs (PPV)
P_PURCHASEPRICEVARIANCE_ACCT
58
Purchase price
Offset
variance
Account
Expense
Offset
for Purchase
D
price variance
Yes
(PPV)
No
PPVOFFSET_ACCT 58

58400
58500
58600
58700
58800
59
59100
59200
6
60
60110
60120
60130
60210
60220
60230
60240
60300
60410
60420
60430
60440
60510
60520
60580
60590
60600
60710
60720
60790
60810
60820
60890
60900
60910
60920
60990
61
61100
61200
61300
62
62100
62200
62300
62400
62500

Using Variance
Account forExpense
Using Variance
D
Yes
No
Method Change
Account
Variance
forExpense
Method Change
D
Variance
Yes
No
Rate Variance
Account forExpense
Rate Variance
D
Yes
No
Mix Variance
Account forExpense
Mix Variance
D
Yes
No
Average Cost
Account
Variance
forExpense
Average Cost
D VarianceYes
No
CoGs Discounts
Expense D
No
Yes
Trade discounts
Received
received
Trade
Expense
Discounts
D (correctsYes
Product expense)
No
Payment discount
Grantedrevenue
early
Expense
paymentDdiscount from
Yes vendorsNo
Expenses
Expense D
No
Yes
Payroll Expenses
Expense D
No
Yes
Wages
Expense D
No
No
Wages Owners
Expense D
No
No
Salaries
Expense D
No
No
Vacation Pay
Expense D
No
No
Vacation Pay Owners Expense D
No
No
Sick Pay
Expense D
No
No
Sick Pay Owners
Expense D
No
No
Retirement (Pension, Proft
Expense
Sharing,D401k)
No
No
FICA Tax
Expense D
No
No
FICA Tax Owners
Expense D
No
No
Federal/State Unemployment
Expense D
No
No
Federal/State Unemployment
ExpenseOwners
D
No
No
Health Insurance Premium
Expense D
No
No
Health Insurance Premium
Expense
OwnersD
No
No
Health Insurance Employee
Expense
Contribution
D
No
No
Health Insurance CobraExpense
Payments D
No
No
Workers CompensationExpense
Insurance D
No
No
Disability Insurance Premium
Expense D
No
No
Disability Insurance Premium
Expense
Owners
D
No
No
Disability Insurance Employee
ExpenseContribution
D
No
No
Life Insurance PremiumExpense D
No
No
Life Insurance PremiumExpense
Owners D
No
No
Life Insurance Employee
Expense
Contribution
D
No
No
Other Benefit Expense Expense D
No
No
Staff Gifts & Perks
Expense D
No
No
Staff Picnic (100% Deductible)
Expense D
No
No
Payroll Processing Expense
Expense D
No
No
Occupancy Cost
Expense D
No
Yes
Rent Expense
Expense D
No
No
Utilities
Expense D
No
No
Other Occupancy CostsExpense D
No
No
Advertising
Expense D
No
Yes
Media Advertising
Expense D
No
No
Catalog, Newsletter Expense D
No
No
Events
Expense D
No
No
Joint Advertising
Expense D
No
No
Web Hosting
Expense D
No
No

P_USAGEVARIANCE_ACCT
58
P_METHODCHANGEVARIANCE_ACCT
58
P_RATEVARIANCE_ACCT
58
P_MIXVARIANCE_ACCT
58
P_AVERAGECOSTVARIANCE_ACCT
58
5
P_TRADEDISCOUNTREC_ACCT
59
PAYDISCOUNT_REV_ACCT
59
6
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
6
61
61
61
6
62
62
62
62
62

62800
62900
63
63100
63200
63300
64
64100
64200
64300
64500
65
65100
65500
66
66100
66200
66300
66900
67
67120
67130
67140
67150
67210
67220
67230
67240
67250
67260
68
68100
68200
68300
68400
68500
68600
68900
69
69100
69200
69300
69400
70
70100
70200
70900

Other Advertising & Promotion

Expense D
Vendor Advertising Allowances
Expense D
Telephone and Communications
Expense D
Telephone
Expense D
Mobile Telephone
Expense D
Network Charges
Expense D
Professional Services Expense D
Legal Fees
Expense D
Accounting Fees
Expense D
Inventory Verification Fees
Expense D
Other Consulting Fees Expense D
Stationary & Supplies Expense D
Stationary & Supplies - Expense
Office Use D
Janitorial Supplies
Expense D
Data Processing
Expense D
Data Processing Supplies
Expense D
Data Processing RentalExpense D
Outside Computer Services
Expense D
Data Processung OtherExpense
Expense D
Depreciation Expense Expense D
Building Depreciation Expense D
Land Improvement Depreciation
Expense D
Building Improvement Depreciation
Expense D
Leasehold Improvement
Expense
Depreciation
D
Furniture DepreciationExpense D
Fixtures Depreciation Expense D
Equipment Depreciation
Expense D
Vehicles Depreciation Expense D
Data Processing Equipment
Expense
Depreciation
D
Software Depreciation Expense D
Business Travel
Expense D
Business Travel - Plane/Train/Taxi
Expense D
Business Travel - Auto Reimbursement
Expense D
Business Travel - Hotel Expense D
Business Meals & Entertainment
Expense (50%)
D
Staff Meeting Food (100%)
Expense D
Employee expense
Default employee
Expense
expenses
D
Business Travel Other Expense
Expense D
Insurance
Expense D
Business Insurance
Expense D
Real Estate Insurance Expense D
Vehicle Insurance
Expense D
Other Insurance
Expense D
Payment Processor Costs
Expense D
Credit Card Service Charges
Expense D
Bank ServiceBank
Charges
expenses
Expense D
Other Payment ServiceExpense
Charges D

No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
Yes
No
No
No
No
No
No
No
No
Yes
No

No
No
Yes
No
No
No
Yes
No
No
No
No
Yes
No
No
Yes
No
No
No
No
Yes
No
No
No
No
No
No
No
No
No
No
Yes
No
No
No
No
No
No
No
Yes
No
No
No
No
Yes
No
No
No

62
62
6
63
63
63
6
64
64
64
64
6
65
65
6
66
66
66
66
6
67
67
67
67
67
67
67
67
67
67
6
68
68
68
68
68
E_EXPENSE_ACCT 68
68
6
69
69
69
69
6
70
B_EXPENSE_ACCT 70
70

71
71100
71200
72
72100
73
73100
73200
73290
73300
74
74100
74200
74300
74400
74900
75
75100
75200
75300
75900
76
76100
76200
76900
77
77100
77200
77300
77400
77500
77900
78
78100
78200
78300
78400
78500
78600
78700
78800
78900
79
79100
79200
79300
79400

Dues & Subscription Expense D

No
Yes
6
Association Membership
Expense
Fees
D
No
No
71
Subscription Fees
Expense D
No
No
71
Office Expense
Expense D
No
Yes
6
Office Expense
Expense D
No
No
72
Posting & Shipping
Expense D
No
Yes
6
Postage Expense
Expense D
No
No
73
Customer Package Expense
Expense D
No
No
73
Customer Postage FeesExpense
Received D
No
No
73
Shipping Expenses
Expense D
No
No
73
Taxes and Licenses
Expense D
No
Yes
6
Tax expenseSales Tax paid
Expense
to Vendors
D
Yes
No
T_EXPENSE_ACCT 74
Inventory & Use Taxes Expense D
No
No
74
Real Estate Taxes
Expense D
No
No
74
Business Licenses & Fees
Expense D
No
No
74
Licenses & Fees - OtherExpense D
No
No
74
Education
Expense D
No
Yes
6
Education Course Fees Expense D
No
No
75
Education Travel
Expense D
No
No
75
Education Meals & Entertainment
Expense (50%)
D
No
No
75
Education Other
Expense D
No
No
75
Equipment Rent
Expense D
No
Yes
6
Office Equipment Rent Expense D
No
No
76
Store Equipment Rent Expense D
No
No
76
Equipment Rent Other Expense D
No
No
76
Repairs & MaintenanceExpense D
No
Yes
6
Building Repairs & Maintenence
Expense D
No
No
77
Furniture, Equipment Repairs
Expense
& Maintenence
D
No
No
77
Data Processing RepairsExpense
& Maintenence
D
No
No
77
Software MaintenenceExpense D
No
No
77
Vehicle Repairs & Maintenence
Expense D
No
No
77
Repairs & MaintenanceExpense
Other
D
No
No
77
Other Operating Expenses
Expense D
No
Yes
6
Bad Debts Write-off
ReceivablesExpense
write-off - bad
D debt Yes
No
WRITEOFF_ACCT 78
Collection Expense
Expense D
No
No
78
Petty Cash Over/Short
Petty Cash Differences
Expense D
Yes
No
CB_DIFFERENCES_ACCT
78
Recruitment Costs
Expense D
No
No
78
Vehicle Expense
Expense D
No
No
78
Amortization Expense Expense D
No
No
78
Penalties
Expense D
No
No
78
Franchise Fee / RoyaltyExpense
Fees
D
No
No
78
Miscellaneous ExpenseExpense D
No
No
78
Default/Suspense
Temporary
Accounts
Expense
accounts - balance
D
should
No be zero Yes
6
Default account
Default Account
Expense
(if no other
D
account
Yesis defined)
NoV1.1
DEFAULT_ACCT
79
Suspense balancing
Difference to
Expense
make journal
D balanceYes
in source currency
No
- needs
SUSPENSEBALANCING_ACCT
to be solved 79
Suspense error
Import did not
Expense
find account
D - needsYes
to be solved
No
SUSPENSEERROR_ACCT
79
Cash book expense
Default other
Expense
expense for
D petty cash
Yestransactions
No
CB_EXPENSE_ACCT 79

79500
79600
79700
80
80100
80200
80300
80400
805
80510
80520
80530
80540
80700
80800
80900
82
82100
82200
82300
82400
825
82510
82520
82530
82540
82550
82700
82800
82900
83
83100
83200
83300
89
89100
89200
89300
89900
91
911
912
95
951
952
953
955

Cash book receipts

Default other
Revenue
revenue for
C petty cash
Yestransactions
No
CB_RECEIPT_ACCT 79
Charge expense
Default other
Expense
expense D
Yes
No
CH_EXPENSE_ACCT79
Charge revenue
Default other
Revenue
revenue C
Yes
No
CH_REVENUE_ACCT79
Other Income
Revenue C
No
Yes
Interest Income
Bank interest
Revenue
revenue C
Yes
No
B_INTERESTREV_ACCT
80
Divident Income
Revenue C
No
No
80
Rental Income
Revenue C
No
No
80
Sales Tax Commission Revenue C
No
No
80
Currency Gain
Revenue C
No
Yes
80
Bank revaluation
Foreign
gain
currency
Revenue
bank account
C
gainYes
No
B_REVALUATIONGAIN_ACCT
805
Bank settlement
Difference
gain between
Revenue payment
C
and bank
Yes account
Nocurrency B_SETTLEMENTGAIN_ACCT
805
Unrealized gain
Difference between
Revenue foreign
C
currency
Yesreceivables/payables
No
UNREALIZEDGAIN_ACCT
and current rate 805
Realized gain
Difference between
Revenue invoice
C
and payment
Yes
currency
No
REALIZEDGAIN_ACCT
805
Capital Gains Income Revenue C
No
No
80
Fixed Asset Sale Gain Revenue C
No
No
80
Other Income
Revenue C
No
No
80
Other Expense
Expense D
No
Yes
Interest Expense
Bank interest
Expense
expense D
Yes
No
B_INTERESTEXP_ACCT
82
Mortage Interest Expense
Expense D
No
No
82
Uninsured Casualty LossExpense D
No
No
82
Charitable Contributions
Expense D
No
No
82
Currency Loss
Expense D
No
Yes
82
Bank revaluation
Foreign
loss
currency
Expense
bank account
D
lossYes
No
B_REVALUATIONLOSS_ACCT
825
Bank settlement
Difference
loss between
Expense payment
D
and bank
Yes account
Nocurrency B_SETTLEMENTLOSS_ACCT
825
Unrealized loss
Difference between
Expense foreign
D currency
Yesreceivables/payables
No
UNREALIZEDLOSS_ACCT
and current rate 825
Realized lossDifference between
Expense invoice
D and payment
Yes
currency
No
REALIZEDLOSS_ACCT
825
Currency balancing
Rounding difference
Expense toDmake journal
Yesbalance in
Noaccounting
CURRENCYBALANCING_ACCT
currency
825
Capital Gains Loss
Expense D
No
No
82
Fixes Asset Sale Loss Expense D
No
No
82
Other Expense
Expense D
No
No
82
Expense (Absorbed) Expense D
No
Yes
Labor (Absorbed)
Labor Absorbed
Expense
account
D
Yes
No
P_LABOR_ACCT
83
Burden (Absorbed)
Burden Absorbed
Expense
account
D
Yes
No
P_BURDEN_ACCT 83
Overhead (Applied)
Overhead Applied
Expenseaccount
D
Yes
No
P_OVERHEAD_ACCT83
Income Tax & SummaryExpense D
No
Yes
Federal Income Tax Expense D
No
No
89
State Income Tax
Expense D
No
No
89
Local Income Tax
Expense D
No
No
89
Income Summary
Year end processing
Expense to D
balance account
Yes (Retained
No Earnings)
INCOMESUMMARY_ACCT
89
Costing
Memo
D
No
Yes
Profit Center Costing Distribution
Memo
D
No
No
91
Project Costing Distribution
Memo
D
No
No
91
Commitment Accounting
Memo
D
No
Yes
PO Encumbrance
Memo
D
No
No
95
PO Commitment
Memo
D
No
No
COMMITMENTOFFSET_ACCT
95
SO Commitment
Memo
D
No
No
COMMITMENTOFFSETSALES_ACCT
95
SO Future Revenue
Memo
D
No
No
95

Level
C
D
S
S
S
S
S
S
S
S
S
D
E
S
S
S
S
S
E
S
S
S
S
S
S
E
S
S
S
E
S
S
E
S
S
S
S
D
S
S
S
D
S
S
S
S

Operands

D
E
S
S
S
S
E
S
S
S
E
S
D
S
S
S
S
S
D
S
S
S
S
S
S
E
S
S
D
S
S
S
S
S
S
S
S
S
S
D
E
S
S
S
S
S
S

S
C
D
E
S
S
S
S
E
S
S
S
S
S
E
S
S
S
S
S
D
S
S
S
S
S
S
S
S
S
S
S
S
S
S
S
S
S
S
S
D
S
S
D
S
S
S

S
S
C
D
S
S
S
S
D
S
S
S
C
S
S
S
S
S
S
C
S
S
S
C
S
S
S
S
S
S
S
S
S
S
D
S
S
D
S
S
S
S
S
D
S
S
S

S
S
S
S
S
D
S
S
C
D
S
S
S
S
S
S
S
S
S
S
S
S
S
S
S
S
S
S
S
S
S
S
S
S
S
S
S
D
S
S
S
D
S
S
S
S
S

S
S
D
S
S
S
D
S
S
S
S
D
S
S
D
S
S
S
S
D
S
S
S
S
S
S
S
S
S
S
D
S
S
S
S
S
S
S
D
S
S
S
S
D
S
S
S

D
S
S
D
S
D
S
S
S
S
D
S
S
S
S
S
D
S
S
S
S
D
S
S
S
D
S
S
S
S
S
S
D
S
S
S
S
S
S
S
S
S
D
S
S
S
S

S
S
S
C
S
S
S
S
D
S
S
S
S
S
S
S
C
S
S
S
S
D
S
S
S
S
S
S
S
S
C
S
S
S
C
S
S
S
S
C
S
S
C
S
S
S
S