For Cougar Mountain Software's Professional Version (all versions)

cms2GL ChartofAccts tm
 

 

Works with all versions of Cougar Mtn Professional for Windows and doesn't need to be upgraded when you do an update/upgrade to your Cougar Mountain Software

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COMBINATION CHART OF ACCOUNTS
FOR MULTIPLE TYPES OF COMPANIES

PREPARED BY GPS FINANCIAL - 11/01/98 -- sales@cougarmtnsupport.com
WITH SPECIAL THANKS TO ALICIA LIPTON FOR THE TAX SCHEDULE INFO

Date: 12/20/98
ACCT # DESCRIPTION
1120 1120
Schedule Line #
CURRENT ASSETS
10xx Cash
1001 Petty Cash Sch L 1 (b)
1011 Checking Account-Gen'l Sch L 1 (b)
1031 Checking Account-Payroll Sch L 1 (b)
1041 Savings/Money Market Accounts Sch L 1 (b)
1051 Undeposited funds Sch L 1 (b)
1061 Money Market Sch L 1 (b)
1063 Certificates of Deposits Sch L 1 (b)
1065 Bonds-Marketable Sch L 4 (b)
1071 Stocks-Marketable Sch L 9 (b)
1081 Mutual Funds Sch L 9 (b)
1091 Less: Lower of Cost or Market Val.. Sch L 4 (b)
11xx Accounts Receivable
1101 Accounts Receivable-Trade Sch L 2 a (a)
1121 Accounts Receivable-Billed Retention Sch L 2 a (a)
1131 Accounts Receivable-Unbilled Retention Sch L 2 a (a)
1141 Less: Customers with Credit Balances Sch L 2 a (a)
1142 Plus: Vendors with Credit Balances Sch L 2 a (a)
1151 Credit Card Processors (In Transit) Sch L 2 a (a)
1161 Employee Purchases & Expense Advances Sch L 2 a (a)
1171 Loan Receivable Sch L 2 a (a)
1181 Allowance For Doubtful Accounts Sch L 2 a (a)
1191 Other Receivable Sch L 14 (b)
12xx Inventory
1201 Inventory-Raw Material Sch L 3 (b)
1221 Inventory-Work In Process Sch L 3 (b)
1251 Inventory-Finished Goods Sch L 3 (b)
1261 Inventory-To Be Returned Sch L 3 (b)
1265 Inventory-Variance Sch L 3 (b)
1271 Inventory-Substandard Sch L 3 (b)
1275 Inventory-Returned by Customer Sch L 3 (b)
1281 Less: Inventory-Consignment Sch L 3 (b)
1268 Inventory-Reserve For Obsolesce. Sch L 11 b (a)
13xx Prepaids
1311 Prepaid-Insurance Sch L 14 (b)
1331 Prepaid-Interest Sch L 14 (b)
1351 Prepaid-Rent Sch L 14 (b)
1371 Prepaid-Taxes Sch L 14 (b)
1391 Prepaid-Other Sch L 14 (b)
1395 Deposits-Refundable Within One Year Sch L 14 (b)
14xx Inter-Company/Fund Due To/From
1401 I/C Due To/From- Sch L 14 (b)
1411 I/C Due To/From- Sch L 14 (b)
LONG TERM ASSETS
15xx FIXED ASSETS
1501 Land Sch. L 12 (b)
1502 Buildings Sch. L 10a (a)
1503 Leasehold Imp. Sch. L 10a (a)
1504 Equipment Sch. L 10a (a)
1505 Tooling Sch. L 10a (a)
1506 Vehicles Sch. L 10a (a)
1507 Furniture & Fixtures Sch. L 10a (a)
1508 Computers & S/W Sch. L 10a (a)
1509 Other Sch. L 10a (a)
1571 Capitalized Leases Sch. L 10a (a)
1591 Construction In Process Sch. L 10a (a)
1595 Assets Held For Sale Sch. L 10a (a)
16xx Accumulated Depreciation Sch. L
1602 Accum.-Buildings Sch. L 10b (a)
1603 Accum.-Leasehold Imp. Sch. L 10b (a)
1604 Accum.-Equipment Sch. L 10b (a)
1605 Accum.-Tooling Sch. L 10b (a)
1606 Accum.-Vehicles Sch. L 10b (a)
1607 Accum.-Furniture & Fixtures Sch. L 10b (a)
1608 Accum.-Computers & S/W Sch. L 10b (a)
1609 Accum.-Other Sch. L 10b (a)
1681 Accum.-Computers & S/W Sch. L 10b (a)
1671 Capitalized Leases Sch. L 10b (a)
1695 Accum.-Assets Held For Sale Sch. L 10b (a)
17xx Amortizable Assets
1765 Amortizable Assets-Tooling Sch. L 11a (a)
18xx Notes Receivable
1851 Loans to Shareholders Sch L 7 (b)
1861 Notes Receivable-Trade Sch L 2 a (a)
1891 Notes Receivable-Other Sch L 14 (b)
19xx Other & Intangible Assets
1901 Deposits-More Than One Year Sch L 14 (b)
1911 Life Insurance-Key Man-Cash Value Sch L 14 (b)
1921 Organization Expense Sch L 13 (a)
1928 Less: Org. Exp. Amortized Sch L 13 (b)
1941 Goodwill Sch L 13 (a)
1948 Less: Goodwill Amortized Sch L 13 (b)
1961 Covenants Not Compete Sch L 13 (a)
1968 Less: Covenants Amortized Sch L 13 (b)
LIABILITIES SECTION
CURRENT LIABILITIES
20xx Accounts Payable & Customer Deposits
2007 Customer Deposits Sch L 16 (b)
2011 Accounts Payable Sch L 16 (b)
2021 A/P Payable-Vendors Credit Balances Sch L 16 (b)
2031 Accounts Payable-Accrued Sch L 16 (b)
2051 A/P-P.O. Rec'vd/Not Invoiced Sch L 16 (b)
2061 A/P-Undistributed Charges Sch L 16 (b)
2071 Reserved P.O.-Encumbrances Sch L 16 (b)
2081 Credit Card Liabilities Sch L 16 (b)
2095 Short Term Portion of LT Debt Sch L 17 (b)
21xx Accrued Wages
2101 Wages & Salaries-Accrued Sch L 18 (b)
2111 Wages & Salaries-Deceased Employees Sch L 18 (b)
2121 Commissions Payable Sch L 18 (b)
2141 Bonuses/Incentive Payable Sch L 18 (b)
2151 Unclaimed Wages Sch L 18 (b)
2161 Vacation Pay Accrued Sch L 18 (b)
2171 Holiday Pay Accrued Sch L 18 (b)
2181 Sick/Disability Pay Accrued Sch L 18 (b)
2191 Other Accrued Wages Sch L 18 (b)
22xx P/R Taxes Liabilities
2201 P/R Tax Payable-F.I.T. Sch L 18 (b)
2211 P/R Tax Payable-F.I.C.A. EE/ER Sch L 18 (b)
2221 P/R Tax Payable-F.U.I./FUTA Sch L 18 (b)
2241 P/R Tax Payable-S.I.T. Sch L 18 (b)
2251 P/R Tax Payable-S.D.I. Sch L 18 (b)
2261 P/R Tax Payable-S.U.I./SUTA Sch L 18 (b)
2271 P/R Tax Payable-Local/City/County Sch L 18 (b)
23xx OTHER P/R RELATED
2301 Garnishments Payable Sch L 18 (b)
2311 Charity P/R Deductions Sch L 18 (b)
2331 Union Dues Payable Sch L 18 (b)
2341 Retirement/Pension Plan Payable Sch L 18 (b)
2351 Group Life/Health Payable Sch L 18 (b)
2361 Dental Insurance Payable Sch L 18 (b)
2371 Vision Care Insurance Payable Sch L 18 (b)
2381 Workers Comp Insurance Payable Sch L 18 (b)
2391 Other P/R Deductions Payable Sch L 18 (b)
24xx Taxes Payable
2401 Sales Tax Payable Sch L 18 (b)
2421 Property Tax Liability Sch L 18 (b)
2471 Franchise Tax Payable-Corp. Sch L 18 (b)
2481 Federal Tax Payable-Corp. Sch L 18 (b)
25xx Other Current Liabilities
2531 Licenses/Permits Payable Sch L 18 (b)
2551 Line Of Credit Unsecured-Bank, et al Sch L 18 (b)
2581 Deferred Revenue Sch L 18 (b)
LONG TERM LIABILITIES
2801 Capitalized Leases Payable Sch L 20 (b)
2811 Mortgage Note Payable Sch L 20 (b)
2831 Notes Payable-LT-Trade Sch L 20 (b)
2851 Notes Payable-Principals/Affl Sch L 19 (b)
2881 Less: Short Term Portion of LT Debt Sch L 19 (b)
2931 Warranty Reserve Sch L 21 (b)
2951 Claims Pending Sch L 21 (b)
2971 Contingent Liabilities
EQUITY SECTION
REGULAR CORPORATION (C-Corp.)
3101 Paid in Capital Sch L 23 (b)
3111 Preferred Stock Sch L 22 a (a)
3121 Common Stock - "C" Corp Sch L 22 b (a)
3131 Treasury Stock Sch L 27 (b)
3161 Current Year Earnings Sch L 24&25 (b)
3171 Retained Earnings Sch L 24 (b)
3181 Dividends Please see Sch C
SPECIAL CORPORATION (S-Corp.)
3201 Paid in Capital Sch L 23 (b)
3211 Preferred Stock Sch L 22 (b)
3221 Common Stock - "S" Corp Sch L 27 (b)
3231 Treasury Stock Sch L 24 (b)
3261 Current Year Earnings Sch L 25 (b)
3271 Retained Earnings Sch L 5
3281 Shareholder Distribution - Shareholder A Sch M-2 5
3291 Shareholder Distribution - Shareholder B Sch M-2
PARTNERSHIPS
3421 Partnership Capital-Partner A N/A
3431 Partnership Capital-Partner B N/A
3441 Partnership Drawing Account-Partner A N/A
3451 Partnership Drawing Account-Partner B N/A
3521 Current Year Earnings N/A