! General Business General Business: Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! (No Type) (No Accounts): ! Accounting Accounting: Accounting Services Audit Accounts preparation Payroll Services Review Write-Up Billing Adjustments Consulting Computer Installation Reimbursed Expenses Tax Services Corporation Tax Personal Taxes Partnership Taxes Tax Investigations Tax Planning Amortisation Expense Insurance Professional Indemnity Insurance Employer's Liability Office Supplies Advertising and Promotion Training Professional Consulting Recruiting Repairs Janitorial Exp Taxes Corporate Property Employee Advances Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Advertising/PR Advertising/PR: Fee Income Events Press Release Reimbursed Expenses Contract Labour Insurance Professional Indemnity Insurance Employer's Liability Mechanical Prep Miscellaneous Office Supplies Training Professional Fees Accounting Consulting Reference Materials Service Bureau Supplies Marketing Office Taxes Corporate Property Unbilled Client Costs Client Advance Payments Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Agriculture Agriculture: Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water Farm subsidies Reimbursed Expenses Sales Breeding Crop Grain Hay Livestock Poultry Products Cost of Goods Sold Amortisation Expense Breeding Fees Chemicals Cleaning Contract Labour Feed and Grain Fertilizers Freight & Trucking Fuel Grain Storage Inspection Fees Insurance Crop Insurance Employer's Liability Irrigation Landscaping Machine Hire Office Supplies Professional Fees Accounting Nutritionist Seed Spraying Storage Supplies Taxes Corporate Property Vehicle Expense Vet Medicine Retained Earnings Gifts and Donations Depreciation Expense ! Architecture Architecture: Commission Income Fee Income Consulting Inc Design Inc Reimbursed Expenses Blueprints & Photostats Business Development Consulting Expense Company Secretarial Insurance Motor Insurance Professional Indemnity Insurance Employer's Liability Library Outside Services Training Professional Fees Accounting Fees Proposals Repairs Janitorial Exp R&D Supplies Draft Field Office Taxes Corporate Property Employee Advances Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Construction Construction: Performance Bond Fees Commissions Earned Construction Reimbursed Expenses Sales Cost of Goods Sold Amortisation Expense Bond Expense Building Supplies Cleaning Dues and Subscriptions Union Dues Freight & Delivery Fuel Insurance Employer's Liability Landscaping Job Materials Office Supplies Professional Accounting Sanitation Subcontractors Taxes Corporate Property Tools and Machinery Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Consulting Consulting: Consulting Income Other Regular Income Reimbursed Expenses Insurance Professional Indemnity Insurance Employer's Liability Office Supplies Outside Services Professional Accounting Repairs Janitorial Exp Taxes Corporate Property Employee Advances Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Engineering Engineering: Income Other Regular Income Reimbursed Expenses Insurance Professional Indemnity Insurance Employer's Liability Office Supplies Outside Services Professional Accounting Repairs Janitorial Exp Taxes Corporate Property Employee Advances Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Estate Agent Estate Agent: Letting Income Service Charges Commission Income Interest Fees Miscellaneous Inc Mortgage Int Earned Property Management Fees Amortisation Expense Company Secretarial Professional Accounting Consulting Supplies Marketing Office Taxes Corporate Property Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Government Government: Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Graphic Design Graphic Design: Fee Income Design Drafting Mech Prep Photo Printing Production Reimbursed Expenses Contract Labour Insurance Professional Indemnity Insurance Employer's Liability Mechanical Prep Miscellaneous Office Supplies Training Professional Accounting Consulting Reference Materials Service Bureau Supplies Marketing Office Taxes Corporate Property Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Insurance Insurance: Cash premium Employee Advances Premiums advanced Premiums due Capital Stock Retained Earnings Commission income Fees Reimbursed Expenses Sales Services Amortisation Expense Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Insurance Sickness and accident Insurance Professional Indemnity Insurance Employer's Liability Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Office Supplies Postage and Delivery Printing and Reproduction Training Professional Fees Accounting Legal Fees Recruiting Rent Repairs Building Repairs Computer Repairs Equipment Repairs Janitorial Exp Taxes Corporate Property Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water Interest Income Other Income Other Expenses Policy liabilities Equipment Rental Expensed Equipment ! Legal Legal: Fee Income Corporate Employment Law Litigation Property Taxation Reimbursed Expenses Amortisation Expense Continuing Legal Education Company Secretarial Firm Meetings Insurance Professional Indemnity Insurance Legal Library Office Supplies Training Professional Accounting Consulting Reference Materials Repairs Copier Dictation Equip Supplies Marketing Office Taxes Corporate Property Trusts Client Trust Liability Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Manufacturing Manufacturing: Sales Retail Scrap Wholesale Sales Discounts Cost of Goods Sold Amortisation Expense Contract Labour Freight and Delivery Insurance Employer's Liability Landscaping Laundry Office Supplies Training Professional Accounting Consulting Reference Materials Supplies Marketing Office Medical Taxes Corporate Property Tools Uniforms Union Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Healthcare: General Healthcare: General: Fee Refunds Fees Consultation Lab Fees Medical Studies Medical Surveys Office (or home) Visit Charges Patient Fees Procedures X-Ray Amortization Expense Contract Labour Union Dues Malpractice Insurance WCB Liability Insurance Laboratory Fees Professional Development Accounting Consulting Reference Materials Supplies Marketing Medical Office Taxes Federal Provincial Writeoff Retained Earnings Other Expenses Interest Income Other Income Automobile Expense Bank Service Charges Cash Discounts Contributions Depreciation Expense Dues and Subscriptions Equipment Rental Insurance Disability Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Telephone Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Healthcare: Doctor (MGMA) Healthcare: Doctor (MGMA): Real Property Land Buildings Leasehold Improvements Furniture, Fixtures & Equipment Furniture and Fixtures Equipment Capital Leases-Equipment Computer Capital Leases-Computer Vehicles Ancillary Service Equipment Capital Leases-Ancillary Svc. Market Security & Sh Term Inv Supply Inventories Drug and Medications Medical Supplies Administrative Supplies Forms Housekeeping and Maintenance Linen Supplies Other Supplies Prepaid Expenses Other Current Asset Investments-Longterm Receivable Current Liability-Payroll Payroll Tax Withholding Payable Accrued Payroll Liabilities Current Liabilities-Other Accrued Liabilities-Nonpayroll Notes and Loans Payable Notes and Loans Payable:Bank Working Capital Line Long-Term Notes Payable Long-Term Notes Payable:Capital Lease Obligation-Curr. Long-Term Notes Payable:Other Loans Payable-Current Long Term Liabilities Long-Term Notes Payable Capital Lease Obligation-Long Other Loans Payable-Long Opening Balance Equity Retained Earnings Gross Charges Fee-for-Service Discounted FFS Contracts FFS Eqv for Capitation Plan Other Gross Charges Other Revenue Fees Collected FFS FFS for Managed Care Capitated Premium Rev-Comm. Capitated Premium Rev-Medicare Capitated Premium Rev-Medicaid Capitated Premium Rev-Other Risk Sharing Revenue Other Managed Care Collect Rev Recoveries Patient Refund Fees Collected-Other Revenue Sales-Medical Related Patient Records Copying Reimb. Fees Collected-Other Donations Received (Op Rev) Research/Clinical Study Income Grant Revenue Miscellaneous Income Operating Subsidy Income Adjustments Gross Charges-FFS Discount/Adj Gross Charges-Dis FFS Contracts Gross Charges-FFS Eqv Cap Plan Other Gross Charges/Adjustments Other Rev Discount/Adjustment Financial Hardship Care/Dis/Adj Courtesy Discount/Adjustment Employee Discount/Adjustment Third-Party Settlements Provision for Cash Basis Conv. Ancillary Staff-Salaries Ancillary Staff-Emp Related Exp Payroll Taxes (Ancillary) Insurance (Ancillary) Pension & Retirement Benefits Professional Development Books and Subscriptions Dues and Subscriptions Licenses (Ancillary) Meetings (Ancillary) Travel (Ancillary) Medical Reimbursement Plan Vehicles (Ancillary) Parking (Ancillary) Telephones (Ancillary) Beepers (Ancillary) Meals & Entertainment Employees - Salaries Employees Related Expenses Payroll Taxes (Other) Insurance (Other) Pension & Retirement Benefits Professional Development Books and Subscriptions Dues and Memberships Licenses (Other) Meetings (Other) Travel (Other) Medical Reimbursement Plan Vehicles (Other) Parking (Other) Telephones (Other) Beepers (Other) Meals & Entertainment Temporary Employee Salaries Temporary Employee Benefits Office & Administration Expense Equipment Rentals (Admin) Equipment Maintenance (Admin) Telephone (Admin) Postage (Admin) General Business & Other Ins. Malpractice Insurance Cafeteria Employee Relations Depreciation/Amortization Accounting Services Legal Services Pension Administration Expense Medical Transcription Payroll Services Taxes-Excise & Other Bus. Taxes Billing Expense Bad Debt Expense Clinical Expense Occupancy Expense Rent/Lease General Maintenance Property Tax Housekeeping/Maintenance Svc. Insurance (Occupancy) Depreciation (Occupancy) Amortization-Leasehold Improve. Cost of Goods Sold-Med Related Purchased Services/Mgmt Fees Purchased Services-HMO/PPO Physician Salaries Salaries, Distrib. & Incentives Physician-Employee Related Exp Payroll Taxes (Physician) Insurance (Physician) Pension & Retirement Benefits Professional Development Books and Subscriptions Dues and Memberships Licenses (Physician) Meetings (Physician) Travel (Physician) Medical Reimbursement Plan Vehicles (Physician) Parking (Physician) Telephone (Physician) Beepers (Physician) Meals and Entertainment Other Benefits (Physician) Midlevel Providers-Salaries Salaries, Distrib & Incentives Midlevel Providers-Emp Rel Exp Payroll Taxes (Midlevel) Insurance (Midlevel) Pension and Retirement Plans Professional Development Books and Subscriptions Dues and Memberships Licenses (Midlevel) Meetings (Midlevel) Travel (Midlevel) Medical Reimbursement Plan Vehicles (Midlevel) Parking (Midlevel) Telephones (Midlevel) Beepers (Midlevel) Meals and Entertainment Other Benefits (Midlevel) Nonop Rev & Exp, Inc/Other Exp Interest Income Interest Expense Contributions/Donations Expense Current Income Tax Expense Deferred Income Tax Expense Other Income/Expense ! Healthcare: Dental Healthcare: Dental: Property & Equipment Patient/Client Records Current Liability of Debt Retirement Plans Building Note Less Current Liability of Debt Equipment Note Less Current Liability of Debt Retained Earnings Bad Debt Recovery Copayments Fees Collected Dental Record Copy Charges Exam/Consultation Lab Fees Preventive Services Surgery Treatments X-Ray Income from Investments Miscellaneous Income Nonoperating Revenues Nonoperating Subsidiary Income Operating Subsidiary Income Research/Clinical Study Income Accounting Services Administrative & Office Expense Advertising & Marketing Amortization Answering Service Automobile Expense Bad Debt Expense Beepers & Pagers Billing Expense Books & Subscriptions Business/Practice Development Collection Expenses Computer Software Contract Services Copying Courier & Overnight Delivery Deferred Compensation Dental Conference & Event Fees Dental Forms Dental Laboratory Expenses Depreciation Capital Leases Computer Equipment Furniture Other Distributions & Incentives Donations Drugs & Medications Dues & Memberships Employee Benefits Medical Reimbursement Plan Permanent Temporary Employee Incentives Employee Relations Equipment Maintenance Equipment Rentals General Maintenance Hazardous Waste Removal Housekeeping/Cleaning Income Expense Insurance Business Dental Disability Health Life Malpractice Other Worker's Comp Insurance Write-offs Investment Expenses Legal Services Licenses Management Company Fees Meals & Entertainment Merchant Fees Nonoperating Expenses Parking & Tolls Patient Education Patient Refunds Pension & Retirement Benefits Pension Administration Expense Photography (X-Ray) Expenses Printing Professional Development Professional Services Property Taxes Recruitment Rent & Leases Salaries Dental Hygienists General Admin Non-Owner Dentists Other Owner/Stockholder Temporary Employee Security Severance Plan Supplies Computer Supplies Dental/Professional General Admin. Other Telephone expenses Travel & Lodging Uniforms & Laundry Utilities Electricity Other Waste Disposal Water Estimates ! Healthcare: Veterinarian (AAHA) Healthcare: Veterinarian (AAHA): Inventory-Products for Resale Inventory-Drug and Med Supply Buildings Equipment Furniture Computer Hardware Computer Software Practice Vehicles Leasehold Improvements Accumulated Depreciation Land Deposits Goodwill Accumulated Amortization Salaries and Wages Payable Current Part of Long-Term Debt Notes Payable Opening Bal Equity Common Stock Additional Paid-In Capital Retained Earnings Dividends/Distributions Medical Services Income Ancillary Services Income Client Refunds Drugs and Medical Supplies Laboratory Expenses Imaging Expenses Ancillary Services Expense Owner Compensation Associate Veterinarian Comp Relief Veterinarian Comp Other Contract Labor Comp Staff Compensation Administrative Staff Comp Technician Compensation Receptionist Compensation Kennel Worker Compensation Groomer Compensation Employee Benefits Health Insurance-Employees Health Insurance-Owners Retirement Plan Contributions Workers' Compensation Insurance Continuing Education Facility Rent Repairs & Maintenance-Buildings Utilities Depreciation Expense-Buildings Property and Casualty Insurance Real Estate Taxes Equipment Rent Repairs & Maintenance-Equipment Depreciation Expense-Equipment Practice Vehicle Expense Personal Property Taxes Equipment Expense Office Supplies Bank Charges Advertising Telephones Advisory Services Professional Liability Ins. Business Gifts and Flowers Dues and Subscriptions Meals and Entertainment Licenses and Permits Charitable Contributions Bad Debts Amortization Expense Miscellaneous Suspense Interest Income Miscellaneous Income Gain/Loss on Disposal Assets Interest Expense Income Taxes ! Mfr's Rep/Sales Rep Mfr's Rep/Sales Rep: Sales Sales Discounts Commissions Income Cost of Goods Sold Commissions Expense Company Secretarial Professional Accounting Supplies Marketing Office Taxes Corporate Property Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Not for Profit Not for Profit: Campaign Income Gifts and Donations Income Restricted Unrestricted Membership Dues Grants Legacies & Bequests Miscellaneous Income Programme Sales Reimbursed Expenses Amortisation Expense Contract Labour Office Supplies Professional Accounting Consulting Programme Expense Supplies Marketing Office Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Product Sales Product Sales: Sales Sales Discounts Freight Income Reimbursed Expenses Resale Discounts Resale Income Cost of Goods Sold Company Secretarial Franchise Fees Professional Accounting Storage Supplies Marketing Office Taxes Corporate Property Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Property Management Property Management: Fee Income Laundry Swimming Pool Fees Vending Commissions Rental Amortisation Expense Company Secretarial Lease Commission Management Fees Professional Accounting Consulting Supplies Marketing Office Taxes Corporate Property Security Deposits Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Religious Religious: Campaign Income Gifts and Donations Income Restricted Unrestricted Membership Dues Grants Legacies & Bequests Miscellaneous Income Programme Sales Reimbursed Expenses Amortisation Expense Contract Labour Office Supplies Professional Accounting Consulting Programme Expense Supplies Marketing Office Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Restaurant Restaurant: Employee Advances Inventory Beverages Food Supplies "China, silver glass and linen" Furniture Gift certificates Capital Stock Retained Earnings Fees Reimbursed Expenses Sales Beverages Food Services Amortisation Expense Motor Expense Bank Service Charges Cash Discounts Gifts and Donations Cost of sales Beverage Food Depreciation Expense Dues and Subscriptions Insurance Sickness and accident Insurance Employer's Liability Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Music and entertainment Office Supplies Postage and Delivery Printing and Reproduction Professional Fees Accounting Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Janitorial Exp Salaries and wages Taxes Corporate Property Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water Interest Income Other Income Other Expenses Equipment Rental Expensed Equipment ! Service Business Service Business: Fees Reimbursed Expenses Sales Services Amortisation Expense Insurance Professional Indemnity Insurance Employer's Liability Office Supplies Training Professional Accounting Recruiting Repairs Janitorial Exp Taxes Corporate Property Employee Advances Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Wholesale Wholesale: Sales Sales Discounts Freight Income Reimbursed Expenses Resale Discounts Resale Income Cost of Goods Sold Company Secretarial Professional Accounting Storage Supplies Marketing Office Taxes Corporate Property Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water ! Writer/Artist Writer/Artist: Fee Income Product Sales Other Regular Income Reimbursed Expenses Insurance Employer's Liability Office Supplies Outside Services Professional Accounting Repairs Janitorial Exp Taxes Corporate Property Employee Advances Retained Earnings Other Expenses Interest Income Other Income Motor Expense Bank Service Charges Books and Publications Cash Discounts Gifts and Donations Depreciation Expense Dues and Subscriptions Equipment Rental Expensed Equipment Insurance Sickness and accident Insurance Interest Expense Finance Charge Loan Interest Mortgage Licenses and Permits Miscellaneous Postage and Delivery Printing and Reproduction Professional Fees Legal Fees Rent Repairs Building Repairs Computer Repairs Equipment Repairs Subscriptions Software Expense Telephone Mobile Fax Travel & Ent Entertainment Meals Travel Utilities Gas and Electric Water