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
42006	Shipped Cancelled Orders	Income	2,891.89
42007	Credits Taken for Rerturns not Received	Income	192,369.67
42010	Refunds	Income	11,800.09
42015	Recapture funds on Disputed Deduction	Income	5,616,915.31
42020	Customer Appeasement	Income	152,959.97
42025	Chargeback	Income	608,916.70
42026	Freight on Returns	Income	1,224,353.56
42030	Restocked Returns Income	Income	0.00
42040	Restocking Fee Revenue	Income	410,620.17
42050	Rebates	Income	349,619.12
42055	Allowance for Damages and Defects	Income	479,888.95
42056	MST Store and Infrastructure Allowance	Income	494,383.39
42060	Terms Discount	Income	86,559.91
42065	Early Pay Discount	Income	1,626,118.90
42070	Sales Tax	Income	7,815.79
42080	Cybersource Fraud	Income	68,752.70
45000	HomeMart Revenue - DO NOT USE	Income	120,476.87
50000 Inactive	Cost of Goods Sold	Cost of Goods Sold	0.00
50010	Cost of Goods Sold Manufacturing	Cost of Goods Sold	33,659,194.71
50011	Manufacturing Item Direct	Cost of Goods Sold	1,794,897.07
50015	Cost of Goods Sold Distribution	Cost of Goods Sold	34,538,519.52
50016	Barcodes	Cost of Goods Sold	15,250.00
50017	Cost of Goods Sold - Foreign Exchange Cost	Cost of Goods Sold	251,340.35
50018	Field Destroyed Returns	Cost of Goods Sold	155,147.70
50020	Cost of Goods Sold Reship Manufacturing	Cost of Goods Sold	308.70
50025	Cost of Goods Sold Reship Distribution	Cost of Goods Sold	0.00
50030	Cost of Goods Sold Warranty Manufacturing	Cost of Goods Sold	0.00
50035	Cost of Goods Sold Warranty Distribution	Cost of Goods Sold	0.00
50040	Cost of Goods Sold Dropship	Cost of Goods Sold	366,882.41
50055	Installation Service	Cost of Goods Sold	74,587.00
50060	Ebay Room COGS of Sales	Cost of Goods Sold	0.00
51000 Inactive	Cost of Goods Other	Cost of Goods Sold	0.00
51010	Cycle Count Variance	Cost of Goods Sold	3,000,431.20
51011 Inactive	Cycle Count Variance II	Cost of Goods Sold	3,487,583.36
51012	Quarantine Clean	Cost of Goods Sold	107,378.70
51020	Bill Price Variance	Cost of Goods Sold	1,869.06
51030	Bill Quantity Variance	Cost of Goods Sold	0.00
51040	Cost of Goods Transferred Orders FBA	Cost of Goods Sold	3,126,912.66
51041	Returned Tubs Resale	Cost of Goods Sold	7,237.97
51050	VENDOR RETURN VARIANCE	Cost of Goods Sold	1,758.15
51060	COGS on Customer Returns	Cost of Goods Sold	6,044,263.55
51070	Production Quantity Variance	Cost of Goods Sold	9,694,232.37
51080	Production Price Variance	Cost of Goods Sold	5,205,762.16
51090	Purchase Price Variance	Cost of Goods Sold	3,108,540.28
51100	Inventory Cost Revaluation	Cost of Goods Sold	1,266,621.28
51110	WIP cost Variance	Cost of Goods Sold	150,252.74
51111	Cost of Goods Other	Cost of Goods Sold	1,799,283.32
51120	Total Loss Inventory	Cost of Goods Sold	596,549.62
51130	Unbuild Variance Account	Cost of Goods Sold	5,784.29
52000 Inactive	Packaging and Freight Costs	Expense	0.00