Chart of accounts

The accounts every amount is posted to, numbered by type

Chart of accounts

1000	Cash in safes	Asset	Current assets	$3,240.00
1010	Operating account	Asset	Current assets	$48,210.55
1020	Tax reserve	Asset	Current assets	$21,480.00
1030	Payroll account	Asset	Current assets	$16,902.40
1100	Accounts receivable	Asset	Current assets	$3,037.16
1200	Inventory	Asset	Current assets	$18,717.50
1300	Prepaid insurance	Asset	Current assets	$3,690.00
1500	Equipment and fit-out	Asset	Fixed assets	$86,500.00
1510	Accumulated depreciation	Asset	Fixed assets	−$21,400.00
2000	Accounts payable	Liability	Current liabilities	$2,463.30
2100	Sales tax payable	Liability	Current liabilities	$16,900.32
2200	Gift cards outstanding	Liability	Current liabilities	$789.00
2210	Store credit outstanding	Liability	Current liabilities	$1,551.00
2300	Wages payable	Liability	Current liabilities	$24,217.20
2500	Equipment loan	Liability	Long-term liabilities	$38,250.00
3000	Owner's capital	Equity	Equity	$100,000.00
3100	Retained earnings	Equity	Equity	$46,820.00
3200	Owner's draws	Equity	Equity	−$529,348.74
4000	Sales	Income	Income	$2,401,734.69
4100	Other income	Income	Income	$43,702.61
5000	Cost of goods sold	Expense	Cost of sales	$866,370.27
6000	Payroll	Expense	Operating expenses	$559,013.70
6010	Salaries	Expense	Operating expenses	$166,200.00
6100	Rent	Expense	Operating expenses	$249,300.00
6200	Utilities	Expense	Operating expenses	$36,054.27
6300	Insurance	Expense	Operating expenses	$11,513.97
6400	Software	Expense	Operating expenses	$3,938.52
6450	Card fees	Expense	Operating expenses	$38,221.01
6500	Supplies	Expense	Operating expenses	$15,094.15
6600	Marketing	Expense	Operating expenses	$9,477.09
6700	Repairs	Expense	Operating expenses	$6,168.79
6800	Depreciation	Expense	Operating expenses	$5,350.00