THE DOG HOUSE: Chart of Accounts 1000 CURRENT ASSETS (H) 1050 Test Balance 1060 Undeposited Cash & Cheques 1080 Bank: CAD Chequing 1090 Bank: USD Chequing 1100 Bank: Credit Card 1200 Accounts Receivable 1240 Advances Receivable 1260 Purchase Prepayments 1280 Food Supplies 1300 Other Supplies 1390 TOTAL CURRENT ASSETS (T) 1400 INVENTORY (H) 1420 Purebred Dogs 1440 Dog Food 1460 Dog Houses 1490 TOTAL INVENTORY (T) 1500 PLANT & EQUIPMENT (H) 1550 Computer/Cash Register 1580 Store Fixtures and Cages 1590 TOTAL PLANT & EQUIPMENT (T) 2000 CURRENT LIABILITIES (H) 2100 Bank Loan 2150 Credit Card Payable 2200 Accounts Payable 2250 Prepaid Sales and Deposits 2300 Vacation Payable 2310 El Payable (A) 2320 CPP Payable (A) 2330 Income Tax Payable (A) 2340 Receiver General Payable (S) 2400 RRSP Payable 2420 Medical-MSP Payable 2460 WSIB Payable 2650 HST Charged on Sales (A) 2670 HST Paid on Purchases (A) 2750 HST Owing (Refund) (S) 2900 TOTAL CURRENT LIABILITIES (T) 3000 OWNER'S EQUITY (H) 3560 A. Katz, Capital 3600 Net Income (X) 3690 TOTAL OWNER'S EQUITY (T) 4000 REVENUE (H) 4020 Revenue from Sales 4050 Revenue from Services 4100 Sales Discounts 4200 Freight Revenue 4390 TOTAL REVENUE (T) 5000 EXPENSES (H) 5010 Bank & Credit Card Fees 5015 Exchange Rate Differences 5020 Cleaning and Maintenance 5030 Adjustment Write-Off 5040 Item Assembly Costs 5060 Cost of Goods Sold 5070 Cost of Services 5100 Purchase Discounts 5200 Freight Expense 5220 Dog Food Used 5240 Rent 5260 Utilities 5280 Veterinary Consultation 5300 Wages 5310 El Expense 5320 CPP Expense 5330 WCB Expense 5400 Medical-MSP Expense 5420 Car Expenses 5490 TOTAL EXPENSES (T) Computerized Accounting with Simply Level 2 (CAB4) Final Project 2 Page 3