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
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
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