Finance & Accounting

Chart of accounts

Chart of accounts Classes Departments Subsidiaries Payment terms Currencies

Account type All Expense 164 Other Current Asset 43 Income 38 Cost of Goods Sold 32 Other Current Liability 29 Bank 28 Fixed Asset 15 Equity 14 Other Expense 14 Non Posting 12 Credit Card 11 Accounts Receivable 7 Other Asset 7 Accounts Payable 6 Long Term Liability 3 Other Income 3 Deferred Expense 2

Number	Name	Type	Balance
23010	Refunds Payable	Other Current Liability	1,069.63
23020	Accrued Marketing Expenses	Other Current Liability	0.00
23030	Accrued Warranty Expense	Other Current Liability	0.00
23040	Sales Taxes Payable FL	Other Current Liability	22,868.45
23050	Accrued Property Tax	Other Current Liability	12,982.63
23060	BB&T Line of Credit	Other Current Liability	0.00
23070	Current Portion of Mortgage Payable	Other Current Liability	0.00
23080	Shareholder Loan #1	Other Current Liability	17,254.79
23090	Shareholder Loan #2	Other Current Liability	0.00
23100	Shareholder Loan #3	Other Current Liability	0.00
23110	Accrued Purchases	Other Current Liability	2,394,197.43
23120	Accrued Trade Expenses	Other Current Liability	0.00
23130	Customer Deposits	Other Current Liability	496,346.04
23999 Inactive	Non Current Liabilites	Long Term Liability	0.00
24000	Truist Mortgage - 9662041596-00002	Long Term Liability	7,199,447.00
24010	BB&T Mortgage - 9662041596-00001	Long Term Liability	0.00
3000	Retained Earnings	Equity	0.00
30000 Inactive	Shareholder Equity	Equity	0.00
30010	Capital Stock	Equity	0.00
30020	Additional Paid in Capital	Equity	0.00
30030	Shareholder #1 Distribution	Equity	11,466,309.04
30040	Shareholder #2 Distribution	Equity	3,902,500.00
30050	Retained Earnings	Equity	0.00
30060	Net Income or Loss	Equity	0.00
30099	Opening Balance Equity	Equity	30,676.00
3035	Cumulative Translation Adjustment	Equity	0.00
3200	Opening Balance	Equity	5,612,259.56
32000	Opening Balance Equity	Equity	2,259,489.20
3520	Due To SW Corp	Equity	2,814,527.98
4000	Sales	Income	2,414,307.08
40000 Inactive	Sales Revenue	Income	0.00
40010	Merchandise Revenue Manufacturing	Income	107,563,690.93
40015	Merchandise Revenue Distribution	Income	121,650,656.52
40020	Shipping and Handling Revenue Manufacturing	Income	51,155.94
40025	Shipping and Handling Revenue	Income	105,156.35
40030	Warranty Revenue Manufacturing	Income	751,450.54
40040	Other Revenue Sales Order Manufacturing	Income	23,250.00
40050	Other Revenue Sales Order Distribution	Income	1,409.46
40055	Other Revenue - Installation	Income	120,414.00
40060	Ebay Room Sales	Income	0.00
4050 Inactive	Shipping and Handling	Income	973.93
4100	Intercompany Revenue	Income	0.00
41000 Inactive	Sales Discounts	Income	3,382.97
41010	Sales Discounts Manufacturing	Income	225,683.92
41015	Promo Discounts	Income	7,403,502.23
41020	Sales Discounts Distribution	Income	1,009.55
41022	Penalties	Income	910,358.01
41025	Liquidation Adjustment	Income	0.00
42000 Inactive	Sales Returns & Allowances	Income	0.00
42005	Credits taken for non returned goods	Income	7,632,374.39