COMPUTER.SYSTEMS.NET CHART OF ACCOUNTS ACCOUNT NUMBER ACCOUNT TITLE ASSETS: 101 Cash 102 Accounts Receivable 103 Deposit for Rent 104 Prepaid Insurance 105 Printing Materials and Supplies 106 Office Supplies 107 Computer Equipments 108 Accumulated Depreciation - Computer Equipments 109 Furniture and Fixtures 110 Accumulated Depreciation - Furniture and Fixtures LIABILITIES: 201 Accounts Payable 202 SSS/Phealth/HDMF Premium Payable 203 Withholding Tax Payable 204 Percentage Tax Payable 205 Unearned Professional Fees EQUITY: 301 Owner's Equity - G.G. Gabriel 302 Drawing - G.G. Gabriel 303 Income and Expense Summary INCOME: 401 Professional Fees 402 Internet and Other Fees EXPENSE 501 Direct Charges - Salaries, Wages and Benefits 502 Direct Charges - Materials, Supplies and Facilities 503 Direct Charges - Depreciation, Computer Equipments 504 Direct Charges - Rental 505 Expense - Communication, Light and Water 506 Expense - Depreciation, Furniture and Fixtures 507 Expense - Insurance 508 Expense - Office Supplies 509 Expense - Taxes and Licenses