Chart of Accounts 8/16/2005

Transcription

1 Chart of s Primary Checking Bank *s Receivable s Receivable Petty Cash Other Current Asset Cash Drawer Other Current Asset s Receivable Other Current Asset Undeposited Funds Other Current Asset Held Checks Other Current Asset Refunds Receivable Other Current Asset Advances - Employee Other Current Asset Advances - Shareholder, Owner Other Current Asset Advances - Officer/Director Other Current Asset Deposit/Downpayment Equipment Other Current Asset Drugs & Medical Supplies Inv. Other Current Asset Prepaid s Other Current Asset Prepaid Insurance Other Current Asset Prepaid Rent Other Current Asset Prepaid Federal Income Tax Other Current Asset Prepaid Franchise Tax Other Current Asset Interest Receivable Other Current Asset Note Rec. - Employee Other Current Asset Note Rec. - Shareholder Other Current Asset Note Rec. - Related Entity Other Current Asset Professional Equipment Professional Equipment 2000t. Professional Equipment Use Tax Prof. Eq. - Accum. Depreciation Computer Hardware Page 1

2 Chart of s Computer Hardware Comp. Hard. - Accum. Deprec. Off Equip & Furniture Off Furn & Equipment 2100t. Office Equipment - Use Tax Off Equipment - Accum Deprec Practice Vehicles and Equipment Practice Vehicle Pract. Vehicles - Accum. Depre. Property Improvements Property Improvements Property Impr. - Acc. Deprec. Leasehold/Bldg. Improvements Leasehold Improvements Leasehold Improv.- Accum. Depr. Buildings Building Cost Building - Accum. Depreciation Land Deposit Rent Other Asset Deposit - Utilities Other Asset Computer Software Other Asset Computer Software Other Asset Comp. Software - Accum. Amort. Other Asset Workers Comp Prem Security Dep. Other Asset Construction In Progress Other Asset Long Term Portion Notes Receiv. Other Asset Page 2

3 Chart of s s Payable s Payable Credit Card-Control Credit Card Credit Card - Mastercard Credit Card Credit Card - Visa Credit Card Credit Card - American Expess Credit Card Refund Payable to Client Other Current Liability Current Portion Notes Payable Other Current Liability Current Portion Note Officer Other Current Liability Current Portion Lease Payable Other Current Liability Payroll Liabilities - Employee Other Current Liability Payroll Liabilities Other Current Liability Federal Income Tax Withheld Other Current Liability Social Security W/H Payable Other Current Liability Medicare Withholding Payable Other Current Liability State Income Tax W/H Payable Other Current Liability City Income Tax W/H Payable Other Current Liability Employee Garnishments Payable Other Current Liability Employee Child Care Withholding Other Current Liability Employee SIMPLE W/H Payable Other Current Liability Other Employee W/H Payable Other Current Liability Payroll Liabilities - Employer Other Current Liability Employer FICA Payable Other Current Liability Federal Unemployment Payable Other Current Liability State Unemployment Payable Other Current Liability Workers Compensation Payable Other Current Liability Accrued Payroll Other Current Liability Accrued Employer's FICA Other Current Liability Page 3

4 Chart of s Employer SIMPLE Payable Other Current Liability Retirement Plan Contrib Payable Other Current Liability Other Tax Liabilities Other Current Liability Sales Tax Payable Other Current Liability Use Tax Payable Other Current Liability Real Estate Taxes Payable Other Current Liability Personal Property Taxes Payable Other Current Liability Federal Income Tax Payable Other Current Liability State Income Tax Payable Other Current Liability Long Term Portion Debt Long Term Liability Common Stock Equity Accumulated Adjustments Equity Retained Earnings -Prior C Corp Equity Common Stock/Treasury Equity Distribution Equity FEES FOR PROF SERVICES Income Fees for Professional Services Income Immunization Income Income Outpatient Service Income Income Pharmacy Income Income Dietary Product Income Income Prescription Diets Income Proprietary Diets Income Laboratory Income Income Laboratory/In House Income Laboratory/Outside Income Radiology Income Income Page 4

5 Chart of s Hospitalization Income Income Inpatient Serv Income Income Anesthesia Income Income Dentistry Income Income Surgery Income Income Behavior Serv Income Income Boarding Income Income Grooming Income Income Pet Supplies Income Income Other Ancillary Serv Income Income Program Income Income Other Flea Product Inc Income Large Animal Income Income Client Discounts Given Income COST OF PROF SERVICES Drug & Medical Supplies 6000t. Pharmacy - Use Tax Due Vaccine 6001t. Vaccine - Use Tax Due Controlled Substances 6002t. Controlled Substances - Use Tax Needles and Syringes 6005t. Needles and Syringes - Use Tax Antiparasiticide Products Program Costs Other Flea Product Costs Sentinel - HW and Flea Page 5

6 Chart of s Heartworm Preventatives Immiticide Revolution Tick Medications Miscellaneous Antiparasitics Hospital Supplies 6020t. Hospital Supplies - Use Tax Due Non-Medical Supplies 6050t. Non-Medical Supplies - Use Tax Nutriceutical 6100t. Nutriceuticals - Use Tax Dietary Product Costs Dental Hygiene Products Prescription Diets Proprietary Diets Laboratory Costs In House Lab Supplies 6350t. Lab Supplies - Use Tax Due Outside Lab Fees Radiology Costs 6380t. Radiology Costs - Use Tax Due Anesthesia Costs 6500t. Anesthesia Supplies - Use Tax Dentistry Costs 6700t. Dentistry -Tax Due Surgery Costs 6750t. Surgery Costs - Use Tax Page 6

7 Chart of s Behavior Services Costs Boarding Costs Grooming Costs 6830t. Grooming Costs - Use Tax Pet Supplies Costs Other Ancillary Service Costs Large Animal Costs Feed Costs Bedding Costs Farrier Costs Relief Veterinarians Specialists Costs US/Radiology Reading Fees Mortuary Costs 6980t. Mortuary - use tax Cremation Burial Medical Waste Disposal Purchase Discounts Taken PAYROLL EXPENSES Veterinary Officer Non-DVM Officer Other Veterinarians Veterinary Technicians Licensed/Registered Techs Non-Licensed/Registered Techs Technician's Assistants Page 7

8 Chart of s Receptionists/Client Relations Kennel Assistants Groomer Administrative Personnel Practice Manager Office Manager Bookkeeper Secretary Maintenance Personnel OTHER EMPLOYEE COSTS Payroll-Employer Taxes Payroll-Employer FICA Payroll-Employer FUTA Payroll-Employer SUI Worker's Compensation Ins Employee Benefit Programs Group Health Insurance % Shareholder Health Insurance Employee Premium Copayment Group Disability Insurance Group Term Life Insurance Employer Profit Sharing Contrib Laundry & Uniforms 7330t. Uniforms - Use Tax Due Continuing Education Bus. & Prof. Meetings/Courses Bus. & Prof. Books;Journals;etc Page 8

9 Chart of s 7464t. Books and Pubs - Use Tax Employee Training Client Educational Materials 7466t. Client Education Materials -Use Travel & Lodging Business Meals & Entertainment Business Meals - Sch. M Staff Parties & Recreat. Events ADMINISTRATIVE EXPENSE Licenses & Permits Veterinary & Prof Dues Advertising & Promotions Direct Mailing Yellow Pages Other Advertising 7803t. Other Advertising - Use Tax Due Sponsorship & Memorials Help Wanted Pet Memorial Contribution Website Maintenance Marketing Consultant Business Gifts & Flowers Employee Gifts Client Gifts Flowers Small Gifts - Liquidating Promo Charitable Contributions Page 9

10 Chart of s Computer Supplies 7860t. Computer Supplies - Use Tax Due EDP Management Office Supplies 7870t. Office Supplies - Use Tax Due OSHA Supplies 7875t. OSHA Supplies - Use Tax Due Postage Printing ing CPA Consulting Services Bookkeeping Service Payroll Service Profit Sharing Adm Exp Legal Services Political Lobbying Lobbying Communication Other Lobbying Business Consult for Practice Officer Life Ins-Sched M Off. Life/Owned by Corp/Part Officer Life/Buy-Out OTHER EMPLOYER TAXES Sales Tax Use Tax Franchise Tax Other Taxes Page 10

11 Chart of s FEE INCOME COLLECT. COSTS Bank Charges Bank Service Charges Bank NSF Charges Credit Card Service Charges CareCredit Discount Fee Collection Bad Debts Returned Checks Client Refunds FACILITY & EQUIPMENT COSTS Practice Vehicle Gas/Oil for Practice Vehicle Practice Vehicle Insurance Practice Vehicle Maintenance Repairs for Practice Vehicle Rent on Practice Real Estate Rent - Hospital Facility Rent Offsite Location Maintenance 7520t. Maintenance - Use Tax Maintenance & Service Contracts 7530t. Maint. Serv. Contracts -Use Tax Housekeeping & Janitorial Exp Decor - Seasonal Repair & Maint. Subcontracted Repairs Page 11

12 Chart of s 7570t. Repairs - Use Tax Due Property;Casualty;Liability Ins Real Estate Tax Rent/Lease on Business Equip Personal Property Tax Utilities Gas/Fuel Oil Fire Wood Electricity Water Telephone Basic Telephone Services Long Distance Phone Services Cellular Phone Internet Access Costs 7778t. Internet Access Costs Pagers/Answering Service Trash Disposal DEPRECIATION COSTS Depreciation Depreciation Sch. M AMORTIZATION COSTS Amor. Exp. Computer Software Amor. Exp.Organization MISCELLANEOUS EXPENSE Cash Over/Short Miscellaneous Page 12

13 Chart of s OTHER INCOME Other Income Client Finance & Billing Charge Other Income Bad Debt Collected Other Income Purchase Discounts Taken Other Income 9005t. Purchase Discounts Taken Other Income Miscellaneous Income Other Income Interest Income Other Income Dividend Income Other Income Personal Portion of Vehicle Exp Other Income Personal Port. of Tax Prep Other Income Gain/(Loss) on Sale of Assets Other Income Gain/Loss (ITC) - Sch. M Other Income OTHER EXPENSES Other Penalties/Schedule M Other Int. - Officer Loans Other Int. - Bank Financed Other Int. - Other Other INCOME TAXES Other Federal Income Tax Provision Other State Income Tax Provisions Other Local Income Tax Provisions Other Page 13