Retail Chart of Accounts

1010	Cash In Bank – Checking Acct	5100.02	Cost of Sales Returns-Store 2
1020	Cash in Bank – Payroll Acct	5200.01	COS Damage/Shrinkage-Store 1
1030	Cash Register Drawer	5200.02	COS Damage/Shrinkage-Store 2
1040	Petty Cash	5300	Shipping/Postage
1100	Accounts Receivable	6000	Advertising/Marketing
1200	Prepaid Expenses	6100	Automobile Expense
1400	Inventory	6200	Bad Debts
1710	Furniture & Equipment	6300	Bank Service Charges
1720	Leasehold Improvements	6400	Commissions Paid
1730	Vehicles	6500	Contributions
1810	Accum Depr – Furniture & Equip	6600	Depletion
1820	Accum Depr – Leasehold	6700	Depreciation Expense
1830	Accum Depr – Vehicles	6800	Dividend Expense
2100	Accounts Payable	6900	Dues & Memberships
2200	State Sales Tax Payable	7000	Equipment Rental
2250	City Sales Tax Payable	7100	Franchise Fees
2300	Federal Withholding Tax	7200	Insurance – General
2310	Federal Unemployment Tax	7300	Insurance – Health
2400	State Withholding Tax	7400	Interest Expense
2410	State Unemployment Tax	7500	Legal & Accounting Services
2500	FICA Tax Payable	7600	Licenses
2510	Employee 401K Savings Plan	7700	Meals & Entertainment
2520	Employee Health Insurance	7800	Mileage Expense
2530	Employee Cafeteria Plan	7900	Pension/Profit Sharing Exp
2540	United Way	8000	Printing
2550	Union Dues	8100	Rent
2600	Bank Loan	8200	Repairs & Maintenance
2700	Other Long-Term Liabilities	8300	Store Supplies
3000	Capital Stock	8400	Telephone
3300	Retained Earnings	8500	Travel
4000.01	Sales-Store 1	8600	Utilities
4000.02	Sales-Store 2	8700	Wages
4100.01	Sales Returns-Store 1	8800	Wages – Officers
4100.02	Sales Returns-Store 2	8900	Wages – Tax Expense
4200	Other Income	9000	Gain/Loss on Sales of Assets
5000.01	Cost of Sales-Store 1	9001	Interest Income
5000.02	Cost of Sales-Store 2	9002	Interest Expense
5100.01	Cost of Sales Returns-Store 1	9003	Tax Expense

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