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Chart of accounts

The accounts every amount is posted to, numbered by type

Chart of accounts
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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