X has a contract with AT&T to provide telephone lines, cell phones (to select employees), Internet access and cable TV feeds for each of the three offices. AT&T provides a separate monthly bill for the Location 1, 2 and 3 offices by bundling the charges for all the services of each office in one bill.

For telephone lines the company is charged a fixed line charges for two telephone land lines for each office as well as charges for long distance calls. For cellphones, theres a fixed monthly charge for each phone as well as additional charges for usage. Internet access is a flat monthly charge with quarterly line charges and maintenance fees. The charge for the cable TV feeds are a basic flat monthly rate. The bills also include quarterly Federal excise taxes relating to all the bundled services.

While employees are permitted to use the companys telecommunications facilities for limited nonbusiness use so they can take care of personal matters, there are limitations. The company has policies against abusing this privilege and the office manager scrutinizes the monthly billing for any irregularities as well as to make sure the charges are in accordance with their agreement.

10 depts (Sales, research, legal, finance & accounting, marketing, HR, customer support, executive management, product development, facilities management)

Under each office identify those accounts that should be further broken down by division by putting a D in the cell under the office and across from the account

Chart of Accounts Telecommunications Accounts Account Description Location 1 Location 2 Location 3 Chart of Accounts Telecommunications Accounts Account Description Location 1 Location 2 Location 3