Account Account Name Account Code Balance

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1 Fiscal Year: 01/01/ /31/2013 (Active) Technical support frontaccounting.com Page Assets Current Assets Cash and Cash Equivalent (11 - Current Assets ) Bank Account Cash Petty Cash Cash Restricted to Current Bond Maturity Short-Term Investments (11 - Current Assets ) Marketable Equity Securities ( Trading ) Marketable Debt Securities ( Available for Sale ) Receivables (11 - Current Assets ) Accounts Receivable ( Receivables (11 - Current Assets )) Accounts Receivables Allowance for Uncollectible Accounts Notes Receivable ( Receivables (11 - Current Assets )) Notes Receivable Due in Current Year Discounts on Notes Receivable of Current Year Installment Notes Receivable Due in Upcoming Year Affiliate Companies ( Receivables (11 - Current Assets )) Receivables From Affiliates Officers and Employees ( Receivables (11 - Current Assets )) Advances to Employees Other Receivables ( Receivables (11 - Current Assets )) Refundable Income Taxes Interest Receivable Creditors' Accounts with Debit Balances Inventories (11 - Current Assets ) Finished Goods Work in Process Raw Materials Prepaid Expenses and Deposits (11 - Current Assets ) Prepaid Rent Prepaid Insurance None Current Assets Long-Term Investments (12 - None Current Assets) Debit & Equity Securties ( Long-Term Investments (12 - None Current Assets)) Investments in Equity Securities (Available for Sale ) Investments in Bonds ( Held to Maturity ) Investments in Equity Securities (Cost+Equity Since Acq. ) Tangible Assets Not Used In Operations ( Long-Term Investments (12 - None Current Assets)) Investments in Unused Land and Facilities Investments Held in Special Funds ( Long-Term Investments (12 - None Current Assets)) Cash Surrender Value of Officers' Life Insurance Polici Sinking Fund for Bond Retirement Plant Expansion Fund Properties, Plant and Equipment (12 - None Current Assets) Land

2 Fiscal Year: 01/01/ /31/2013 (Active) Technical support frontaccounting.com Page Buildings Accumulated Depreciation - Buildings Machinery and Equipment Accumulated Depreciation - Machinery and Equipment Furniture and Fixtures Accumulated Depreciation - Furniture and Fixtures Assets Under Capital Leases Accumulated Depreciation - Assets Under Capital Leases Leasehold Imporvements Accumulated Depreciation - Leasehold Imporvements Intangible Assets (12 - None Current Assets) Goodwill of Acquired Businesses Patents Trademarks Other Assets (12 - None Current Assets) Long-term Prepaid Expenses ( Other Assets (12 - None Current Assets)) Unamortized Bond Issue Costs Deferred Taxes ( Other Assets (12 - None Current Assets)) Deferred Income Taxes - Asset Nonecurrent Receivables ( Other Assets (12 - None Current Assets)) Installment Notes Due After the Upcoming Year Liabilities Current Liabilities Accounts Payable (21 - Current Liabilities) Accounts Payable Notes Payble (21 - Current Liabilities) Commercial Paper and Other Short-term Notes Payable Dividends Payable (21 - Current Liabilities) Dividends Payable Advances and Deposits (21 - Current Liabilities) Rent Revenue Collected in Advance Other Advances From Customers Agency Collections and Withholdings (21 - Current Liabilities) Payroll Taxes Withheld and Accrued Employee Contributions Withheld Sales Taxes Payable Purchase Taxes Payable Current Portion of Long-Term Debts (21 - Current Liabilities) Current Maturities of Long-term Debit Current Maturities of Capital Lease Obligations Short-term Portion of Accrued Warranty Costs Short-term Accrued Expenses (21 - Current Liabilities) Accrued Salaries, Wages and Commissions Accrued Rent Income Taxes Payable Purchase Tax Payable Sales Tax Payable None Current Liabilities

3 Fiscal Year: 01/01/ /31/2013 (Active) Technical support frontaccounting.com Page Long-term Loans, Notes and Bonds Payable (22 - None Current Liabilities) Notes Payable Due After the Upcoming Year Unamortized Note Premium Long-term Bonds Unamortized Discounts Net of Premium Lease Obligations (22 - None Current Liabilities) Capital Lease Obligations Long-term Accrued Expenses (22 - None Current Liabilities) Accrued Pension Cost Contingent Obligations (22 - None Current Liabilities) Asset Retirement Obligations Long-term Portion of Accrued Warranty Costs Other Noncurrent Liabilities (22 - None Current Liabilities) Deferred Income Taxes - Liability Owners' or Stockholders' Equity Partners' or Owners' Capital Partners' Capital (31 - Partners' or Owners' Capital) Partner A Capital Stockholders' Capital Retained Earnings & Other Income Retained Earnings (39 - Retained Earnings & Other Income) Profit & Loss - Current Year Retained Earnings - Prior Years Accumulated Other Comprehensive Income (39 - Retained Earnings & Other Income) Unrealized Loss on Available-for-sale Securities Unrealized Loss from Foreign Currency Translation Sales or Service Revenues Sales or Services Revenues Sales Sales Discounts Sales Returns and Allowances Gains and Losses Gains Gains of Sale of Used Equipments Holding Gains on Securities Lawsuit Settlement (Gain) Losses Losses of Sale of Used Equipment Lawsuit Settlement (Loss) Fines Thefts Other Revenues and Other Expenses Other Revenues Interest Revenue

4 Fiscal Year: 01/01/ /31/2013 (Active) Technical support frontaccounting.com Page Foreign Exchange Gain Other Expenses Interest Expenses Cost of Goods or Services Sold Direct Raw Material Direct Raw Material Inventory ( Variance ) Purchases of Direct Raw Material Purchases Return of Direct Raw Material Purchases Discount of Raw Material Fright In of Raw Material Direct Labor Direct Labor Manufacturing Overhead Depreciation of Factory Equipments Utilities of Manufacturing Indirect Factory Labor Indirect Materials Other Overheads Items Work In Process Work In Process ( Variance ) Finished Products (Inventory) Finished Products ( Variance ) Cost of Goods or Services Sold (Perpetual) Cost of Goods or Services Sold (Perpetual) Operating Expenses Selling Expenses Sales Salaries Commissions Advertising Expense Delivery Expense Selling Supplies Expense Depreciation of Store Furniture and Equipment General and Administrative Expenses Officers' Salaries Office Salaries Bad Debts Expense office Supplies Expense Depreciation of Office Furniture and Fixtures Depreciation of Buildings Insurance Expense Utilities Expenses Unusual or Infrequent Unusual or Infrequent Loss From Permanent Impairment of Value of Manuf. Facility Goodwill Impairment Goodwill Impairment Goodwill Impairment Loss

5 Fiscal Year: 01/01/ /31/2013 (Active) Technical support frontaccounting.com Page Income Tax Expense income Tax Expense Income Tax Applicable to Continuing Operations