Chart of AccountsAccount IDAccount DescriptionActive?Account Type10000Petty CashYesCash10100Cash on HandYesCash10200Regular Checking AccountYesCash10300Payroll Checking AccountYesCash10400Savings AccountYesCash11000Accounts ReceivableYesAccounts Receivable11100Contracts ReceivableYesAccounts Receivable11400Other ReceivablesYesAccounts Receivable11500Allowance for Doubtful AccountYesAccounts Receivable12000InventoryYesInventory14000Prepaid ExpensesYesOther Current Assets14100Employee AdvancesYesOther Current Assets14200Notes Receivable-CurrentYesOther Current Assets14700Other Current AssetsYesOther Current Assets15000Furniture and FixturesYesFixed Assets15100EquipmentYesFixed Assets15200VehiclesYesFixed Assets15300Other Depreciable PropertyYesFixed Assets15400Leasehold ImprovementsYesFixed Assets15500BuildingsYesFixed Assets15600Building ImprovementsYesFixed Assets16900LandYesFixed Assets17000Accum. Depreciation-FurnitureYesAccumulated Depreciation17100Accum. Depreciation-EquipmentYesAccumulated Depreciation17200Accum. Depreciation-VehiclesYesAccumulated Depreciation17300Accum. Depreciation-OtherYesAccumulated Depreciation17400Accum. Depreciation-LeaseholdYesAccumulated Depreciation17500Accum. Depreciation-BuildingsYesAccumulated Depreciation17600Accum. Depreciation-Bldg ImpYesAccumulated Depreciation19000DepositsYesOther Assets19100Organization CostsYesOther Assets19150Accum Amortiz - Organiz CostsYesOther Assets19200Notes Receivable- NoncurrentYesOther Assets19900Other Noncurrent AssetsYesOther Assets20000Accounts PayableYesAccounts Payable23000Accrued ExpensesYesOther Current Liabilities23100Sales Tax PayableYesOther Current Liabilities23200Wages PayableYesOther Current Liabilities23300401 K Deductions PayableYesOther Current Liabilities23350Health Insurance PayableYesOther Current Liabilities23400Federal Payroll Taxes PayableYesOther Current Liabilities23500FUTA Tax PayableYesOther Current Liabilities23600State Payroll Taxes PayableYesOther Current Liabilities23700SUTA Tax PayableYesOther Current Liabilities23800Local Payroll Taxes PayableYesOther Current Liabilities23900Income Taxes PayableYesOther Current Liabilities24000Other Taxes PayableYesOther Current Liabilities24100Current Portion Long-Term DebtYesOther Current Liabilities24300Contracts Payable- CurrentYesOther Current Liabilities24700Other Current LiabilitiesYesOther Current Liabilities24800Suspense - Clearing AccountYesOther Current Liabilities27000Notes Payable-NoncurrentYesLong Term Liabilities27100Contracts Payable- NoncurrentYesLong Term Liabilities27400Other Long-Term LiabilitiesYesLong Term Liabilities39002Beginning Balance EquityYesEquity-doesn't close39003Common StockYesEquity-doesn't close39004Paid-in CapitalYesEquity-doesn't close39005Retained EarningsYesEquity-Retained Earnings39007Dividends PaidYesEquity-gets closed40000SalesYesIncome40000-AVSales - AviaryYesIncome40000-BKSales - BooksYesIncome40000-CESales - CeramicsYesIncome40000-EQSales - EquipmentYesIncome40000-FFSales - Food/FertYesIncome40000-FUSales - FurnitureYesIncome40000-HTSales - Hand ToolsYesIncome40000-LSSales - Landscape ServicesYesIncome40000-MISales - MiscellaneousYesIncome40000-NUSales - NurseryYesIncome40000-POSales - PotsYesIncome40000-SESales - SeedsYesIncome40000-SOSales - SoilYesIncome40000-STSales - StatuaryYesIncome40000-TOSales - TopiaryYesIncome40800Interest IncomeYesIncome41000Other IncomeYesIncome45400Finance Charge IncomeYesIncome48000Sales Returns and AllowancesYesIncome49000Sales DiscountsYesIncome50000Product CostYesCost of Sales50000-AVProduct Cost - AviaryYesCost of Sales50000-BKProduct Cost - BooksYesCost of Sales50000-CEProduct Cost - CeramicsYesCost of Sales50000-EQProduct Cost - EquipmentYesCost of Sales50000-FFProduct Cost - Food/FertYesCost of Sales50000-FUProduct Cost - FurnitureYesCost of Sales50000-HTProduct Cost - Hand ToolsYesCost of Sales50000-LSProduct Cost - LandscapingYesCost of Sales50000-MSProduct Cost - MiscellaneousYesCost of Sales50000-POProduct Cost - PotsYesCost of Sales50000-SEProduct Cost - SeedsYesCost of Sales50000-SOProduct Cost - SoilYesCost of Sales50000-STProduct Cost - StatuaryYesCost of Sales50000-TOProduct Cost - TopiaryYesCost of Sales57000Direct LaborYesCost of Sales57000-LSDirect Labor - LandscapingYesCost of Sales57000-MIDirect Labor - MiscellaneousYesCost of Sales57000-NUDirect Labor - NurseryYesCost of Sales57000-TODirect Labor - TopiaryYesCost of Sales57200Materials CostYesCost of Sales57200-LSMaterials Cost - LandscapingYesCost of Sales57200-MIMaterials Cost - MiscellaneousYesCost of Sales57200-NUMaterials Cost - NurseryYesCost of Sales57200-TOMaterials Cost - TopiaryYesCost of Sales57300SubcontractorsYesCost of Sales57300-LSSubcontractors - LandscapingYesCost of Sales57300-MISubcontractors - MiscellaneousYesCost of Sales57300-NUSubcontractors - NurseryYesCost of Sales57300-TOSubcontractors - TopiaryYesCost of Sales57500FreightYesExpenses58000OtherYesExpenses58500Inventory AdjustmentsYesExpenses59000Purchase Returns and AllowanceYesExpenses59500Purchase DiscountsYesExpenses60000Advertising ExpenseYesExpenses60500Amortization ExpenseYesExpenses61000Auto ExpensesYesExpenses61500Bad Debt ExpenseYesExpenses62000Bank ChargesYesExpenses62500Cash Over and ShortYesExpenses63000Charitable Contributions ExpYesExpenses63500Commissions and Fees ExpYesExpenses64000Depreciation ExpenseYesExpenses64500Dues and Subscriptions ExpYesExpenses65000Employee Benefit Programs ExpYesExpenses65500Freight ExpenseYesExpenses66000Gifts ExpenseYesExpenses66500Income Tax ExpenseYesExpenses67000Insurance ExpenseYesExpenses67500Interest ExpenseYesExpenses68000Laundry and Cleaning ExpYesExpenses68500Legal and Professional ExpenseYesExpenses69000Licenses ExpenseYesExpenses69500Loss on NSF ChecksYesExpenses70000Maintenance ExpenseYesExpenses70500Meals and Entertainment ExpYesExpenses71000Office ExpenseYesExpenses71500Other TaxesYesExpenses72000Payroll Tax ExpYesExpenses72500Penalties and Fines ExpYesExpenses73000Pension/Profit-Sharing Plan ExYesExpenses73100Printing Offsite ExpenseYesExpenses73500Postage ExpenseYesExpenses74000Rent or Lease ExpenseYesExpenses74500Repairs ExpenseYesExpenses75000Salaries ExpenseYesExpenses75100Salaries Bonus ExpenseYesExpenses75200Salaries Commission ExpenseYesExpenses75500Supplies ExpenseYesExpenses76500Travel ExpenseYesExpenses77000Utilities ExpenseYesExpenses77500Wages ExpenseYesExpenses89000Other ExpenseYesExpenses89500Purchase Disc- Expense ItemsYesExpenses90000Gain/Loss on Sale of AssetsYesExpenses

&"Arial"&12&11

&"Arial"&8Filter Criteria includes: Report order is by ID. Report is printed with Accounts having Zero Amounts and in Detail Format. &"Arial"&12&BBellwether Garden Supply - Pro&B&11&BChart of Accounts&B&BAs of Mar 31, 2010&B

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