Example2 chart of acccounts.doc

/DFAS/ChartofAccounts.pdfSample Chart of AccountsCurrent Assets1000 Cash1020 Accounts Receivable1040 Inventory Work in Progress1060 PrepaymentsProperty, Plant & Equipment1100 Equipment Lab1101 Accumulated Depreciation Lab Equipment1110 Equipment Office1111 Accumulated Depreciation Office Equipment1200 Leasehold Improvements1201 Accumulated Amortization Leasehold ImprovementsOther Assets1800 DepositsCurrent Liabilities2000 Current Notes Payable2010 Accounts Payable2030 Accrued Wages and Payroll Taxes WithheldLong Term Liabilities2100 Notes PayableEquity3000 Common Stock3001 Retained EarningsRevenue4000 Commercial Sales4010 Grant Revenue4020 Interest IncomeDirect Program Costs5000 Direct Labor5100 Consultants5200 Equipment5300 Materials and Supplies5400 Travel5500 Other/Miscellaneous5600 Consortium/ContractualFringe Benefit Costs6010 Vacation6015 Holidays6020 Sick Leave6025 Payroll Taxes6030 401(k) Plan6035 Group InsuranceOverhead Costs7000 Overhead Labor7110 Amortization - Leasehold Improvements7120 Depreciation - Lab Equipment7130 Depreciation - Office Equipment7140 Rent7150 Utilities7160 Telephone7170 Equipment Rental7180 Expendable Equipment7190 Repairs & Maintenance7200 General Lab Supplies7210 Travel7220 Consultants7230 Waste Disposal7240 TrainingGeneral & Administrative (G&A) Costs8000 G&A Labor8010 Amortization - Leasehold Improvements8015 Depreciation - Office Equipment8020 Rent8030 Utilities8040 Telephone8050 Equipment Rental8060 Expendable Equipment8070 Repairs & Maintenance8080 Office Supplies8090 Travel8100 Consultants8110 Legal & Accounting8120 Liability Insurance8130 Licenses8140 Dues & Subscriptions8150 Postage8160 Recruitment/Reloc