Chart of Accounts List
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- Meagan Townsend
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1 Chart of Accounts Lst Dsplay Level: 4 Page 1 of 15 Assets Current Assets Bank Accounts Checkng Account 1 (CORP) Checkng Account 2 (CORP) Checkng Account Payroll (CORP) Savngs Account (CORP) EFT Clearng Account (CORP) Cash on Hand (CORP) Petty Cash (CORP) Check Clearng Account (CORP) Accounts Recevable Accounts Recevable (CORP) Inventory Inventory - Fnshed Goods - Packaged (CORP) Inventory - Fnshed Goods - Kegged (CORP) Inventory - Packagng (CORP) Inventory - Raw Materals (CORP) Inventory - Brewery POS & Merchandse (CORP) Inventory - Restaurant Food & Beverage (CORP) Inventory - Retal Merchandse (CORP) Sem Fnshed Good - Wort (CORP) Sem Fnshed Good - Green Beer (CORP) Sem Fnshed Good - Dry Hopped Beer (CORP) Sem Fnshed Good - Barrel Aged Beer (CORP) Sem Fnshed Good - Brght Beer (CORP) WIP WIP - Wort (CORP) WIP - Green Beer (CORP) WIP - Dry Hopped Beer (CORP) WIP - Barrel Aged Beer (CORP) WIP - Brght Beer (CORP) WIP - Fnshed Goods (CORP) Other Current Assets A/P Down Payments (CORP) Prepad Raw Materals (CORP) Prepad Expenses (CORP) Prepad Insurance (CORP) Prepad Taxes (CORP) Employee Advances Recevable (CORP) ACH Holdng (CORP) Undeposted Funds (CORP) Long Term Assets
2 Chart of Accounts Lst Dsplay Level: 4 Page 2 of 15 Assets Long Term Assets Fxed Assets Brewng Equpment (CORP) Buld Cost (CORP) Buld Improvements (CORP) Computer/Software/Phone (CORP) Kegs / Cooperage (CORP) Land (CORP) Offce Equpment & Furnture (CORP) Taproom Equpment (CORP) Pallets (CORP) Securty Deposts (CORP) Constructon n Process (CORP) Trademark (CORP) Accumulated Deprecaton Accum Deprec: Brewng Equpment (CORP) Accum Deprec: Buld Cost (CORP) Accum Deprec: Buld Improvements (CORP) Accum Deprec: Computer/Software/Phone (CORP) Accum Deprec: Kegs (CORP) Accum Deprec: Land Improvements (CORP) Accum Deprec: Offce Equpment & Furnture (CORP) Accum Deprec: Taproom Equpment (CORP) Other Assets Other Assets Accum Amort: Loan Fees (CORP) Loan Fees (CORP) Bank Transfers (CORP) Cash Dscounts (CORP) Cash Dscount Clearng (CORP) Clearng Account (CORP) Contract Brewng Clearng Account (CORP) System Assets System Assets System Asset - Suspense Account (SYS) System Assets - Checkng Account (SYS) System Assets - AR Account (SYS) System Assets - Inventory Suspense (SYS) System Assets (SYS) Labltes Current Labltes
3 Chart of Accounts Lst Dsplay Level: 4 Page 3 of 15 Labltes Current Labltes Accounts Payable Accounts Payable (CORP) Goods Receved not Invoced (CORP) Lnes of Credt Lne of Credt (CORP) Credt Card Labltes Credt Card #1 (CORP) Credt Card #2 (CORP) Payroll Labltes 401k Payable (CORP) Accrued Wages (CORP) Payroll Tax Labltes (CORP) Garnshments Payable (CORP) HSA Payable (CORP) Other Tax Labltes Excse Tax Payable (CORP) Property Tax Payable (CORP) Sales Tax Payable (CORP) State Tax Payable (CORP) Use Tax Payable (CORP) Other Current Labltes Depost - Kegs (Dstrbutor) (CORP) Depost - Pallets (Dstrbutor) (CORP) A/R Down Payments (CORP) Accrued Interest (CORP) Gft Card Lablty (CORP) Landed Cost Clearng Account (CORP) Labor & Overhead Clearng Accounts Labor Clearng - Brewng (CORP) Labor Clearng - Cellar (CORP) Labor Clearng - Packagng - Keggng (CORP) Labor Clearng - Packagng - Bottlng (CORP) Labor Clearng - Packagng - Cannng (CORP) Overhead Clearng - Brewng (CORP) Overhead Clearng - Cellar (CORP) Overhead Clearng - Packagng (CORP) Long Term Labltes
4 Chart of Accounts Lst Dsplay Level: 4 Page 4 of 15 Labltes Long Term Labltes Notes Payable Note Payable - #1 (CORP) Note Payable - #2 (CORP) Note Payable - #3 (CORP) Captal Leases Captal Lease - #1 (CORP) Captal Lease - #2 (CORP) System Labltes System Labltes System Labltes - Suspense Account (SYS) System AP Account (SYS) Other Sys Labltes (CORP) System Labltes (CORP) Equty Equty Equty Captal Stock: Members Equty (CORP) Excess Pad Captal (CORP) Retaned Earnngs (CORP) Tax Dstrbuton (CORP) Treasury Stock (CORP) Perod Closng Accounts Openng Balance Equty (CORP) Perod End Closng Account (CORP) System Equty System Equty System Equty - Suspense Equty Account (SYS) System Equty (CORP) Revenues Revenues
5 Chart of Accounts Lst Dsplay Level: 4 Page 5 of 15 Revenues Revenues Revenue (Brewery) Sales - Packaged Beer (BREW) Sales - Kegged Beer (BREW) Sales - POS & Merchandse (BREW) Sales - Festval Beer (BREW) Sales - Wholesale Soda (BREW) Sales - Wholesale Other (BREW) Sales - Wholesale Beer Returns (BREW) Sales - Wholesale Beer Dscounts/Rebates (BREW) Sales - Pont of Sale Items (BREW) Revenue (Retal 1) Sales - Restaurant Food (R1) Sales - Restaurant Draft Beer (R1) Sales - Restaurant Retal Beer (R1) Sales - Restaurant Lquor (R1) Sales - Restaurant Non-alcoholc Beverages (R1) Sales - Retal Merchandse (R1) Sales - Restaurant Prvate Party Fees (R1) Sales - Restaurant Pont of Sale Items (R1) Sales - Restaurant Dscounts (R1) Sales - Retal Dscounts (R1) Sales - Festval tckets (R1) Revenue (Retal 2) Sales - Restaurant Food (R2) Sales - Restaurant Beer (R2) Sales - Restaurant Wne (R2) Sales - Restaurant Lquor (R2) Sales - Restaurant Non-alcoholc Beverages (R2) Sales - Retal Merchandse (R2) Sales - Restaurant Prvate Party Fees (R2) Sales - Restaurant Other (R2) Sales - Restaurant Dscounts (R2) Sales - Retal Dscounts (R2) System Revenues System Revenues System Revenues (SYS) Cash Dscount (SYS) System Revenues (SYS) Cost of Sales COGS Brewery
6 Chart of Accounts Lst Dsplay Level: 4 Page 6 of 15 Cost of Sales COGS Brewery COGS - Brewery COGS - Packaged Beer (BREW) COGS - Kegged Beer (BREW) COGS - POS and Merchandse (BREW) COGS - Inv Adjustments Inv Adjustment - Beer In-Process - Wort (BREW) Inv Adjustment - Beer In-Process - Green Beer (BREW) Inv Adjustment - Beer In-Process - Dry Hopped Beer (BREW) Inv Adjustment - Beer In-Process - Barrel Aged Beer (BREW) Inv Adjustment - Beer In-Process - Brght Beer (BREW) Inv Adjustment - Fnshed Goods (BREW) Inv Adjustment - Raw Materals (BREW) Inv Adjustment - Packagng (BREW) Inv Adjustment - Merch (BREW) COGS - WIP Varance WIP Varance - Wort (BREW) WIP Varance - Green Beer (BREW) WIP Varance - Dry Hopped Beer (BREW) WIP Varance - Barrel Aged Beer (BREW) WIP Varance - Brght Beer (BREW) WIP Varance - Fnshed Goods (BREW) WIP Varance - Raw Materals (BREW) WIP Varance - Packagng (BREW) MFG Labor Cost Drect Labor - Brewhouse (BREW) Drect Labor - Cellar (BREW) Drect Labor - Packagng (BREW) Drect Labor - Qualty Control (Lab) (BREW) Drect Labor - Warehouse (BREW) Drect Labor - Operatons Support (BREW) Indrect Labor (BREW) 401k Matchng (BREW) Health Insurance & Medcal (BREW) Payroll Taxes (BREW) Workers Compensaton (BREW)
7 Chart of Accounts Lst Dsplay Level: 4 Page 7 of 15 Cost of Sales COGS Brewery MFG Overhead COGS Brewery Supples (BREW) QC Expenses (BREW) Repars & Mantenance (BREW) Utltes (BREW) Spolage (BREW) Freght (BREW) Membershps & Subscrptons (BREW) Professonal Development (BREW) Materals Storage Fees (BREW) Travel & Entertanment (BREW) Taxes (Brewery) Use Tax (BREW) Sales Tax (BREW) Personal Property/Real Estate Tax (BREW) Other Taxes (BREW) Deprecaton & Amortzaton (Brewery) Deprecaton: Brewng Equpment (BREW) Deprecaton: Buldng Rehab (BREW) Deprecaton: Buldng Cost (BREW) Deprecaton: Buldng Unoccuped Cost (BREW) Deprecaton: Buldng Improvements (BREW) Deprecaton: Computer/Software/Phone (BREW) Deprecaton: Kegs (BREW) Other COGS Landed Cost Clearng Account (BREW) GL Inc/Dec Account (BREW) Goods Clearng (BREW) Inventory Offset Inc/Dec (BREW) Negatve Inventory Varance (BREW) Prce Dff Account (BREW) Varance Account (BREW) WIP Inventory (BREW) WIP Inventory Varance (BREW) WIP Offset P&L Account (BREW) COGS (Retal 1)
8 Chart of Accounts Lst Dsplay Level: 4 Page 8 of 15 Cost of Sales COGS (Retal 1) COGS - (Retal 1) COGS - Restaurant Food (R1) COGS - Restaurant Draft Beer (R1) COGS - Restaurant Retal Beer (R1) COGS - Restaurant Lquor (R1) COGS - Restaurant Non-alcoholc Beverages (R1) COGS - Retal Merchandse (R1) COGS - Restaurant Prvate Party Fees (R1) COGS - Restaurant Pont of Sale Items (R1) COGS - Restaurant Dscounts (R1) COGS - Retal Dscounts (R1) COGS - Festval tckets (R1) Taxes - (Retal #1) Excse Taxes (R1) Sales Tax (R1) Personal Property/Real Estate Tax (R1) Other Taxes (R1) Use Tax (R1) Deprecaton & Amortzaton (Retal #1) Deprecaton: Buld Rehab (R1) Deprecaton: Buldng Cost (R1) Deprecaton: Buld Unoccuped Cost (R1) Deprecaton: Buld Improvements (R1) Deprecaton: Ktchen and Bar Equpment (R1) Deprecaton: Restaurant Systems/Credt Card (R1) Deprecaton: Computer/Software/Phone (R1) Deprecaton: Store Furnture (R1) Deprecaton: Offce Equpment & Furnture (R1) COGS (Retal 2) COGS - (Retal 2) COGS - Restaurant Food (R2) COGS - Restaurant Draft Beer (R2) COGS - Restaurant Retal Beer (R2) COGS - Restaurant Lquor (R2) COGS - Restaurant Non-alcoholc Beverages (R2) COGS - Retal Merchandse (R2) COGS - Restaurant Prvate Party Fees (R2) COGS - Restaurant Pont of Sale Items (R2) COGS - Restaurant Dscounts (R2) COGS - Retal Dscounts (R2) COGS - Festval tckets (R2)
9 Chart of Accounts Lst Dsplay Level: 4 Page 9 of 15 Cost of Sales COGS (Retal 2) Taxes (Retal 2) Excse Taxes (R2) Sales Tax (R2) Personal Property/Real Estate Tax (R2) Other Taxes (R2) Use Tax (R2) Deprecaton & Amortzaton (Retal 2) Deprecaton: Buld Rehab (R2) Deprecaton: Buldng Cost (R2) Deprecaton: Buld Unoccuped Cost (R2) Deprecaton: Buld Improvements (R2) Deprecaton: Ktchen and Bar Equpment (R2) Deprecaton: Restaurant Systems/Credt Card (R2) Deprecaton: Computer/Software/Phone (R2) Deprecaton: Store Furnture (R2) Deprecaton: Offce Equpment & Furnture (R2) System COGS System COGS System COGS - Suspense Account (SYS) System COGS (SYS) Expenses General & Admnstratve General Expenses (CORP) Inventory Captalzaton (CORP) Charty donatons: Monetary (CORP) Charty donatons: In-Knd (CORP) Bank Fees (CORP) Prntng & Postage (CORP) Offce Supples (CORP) Benefts & Payroll Processng (CORP) Bank Note Interest (CORP) Mscellaneous General Expenses (CORP) Roundng Account (CORP) Gft Card Clearng (CORP) Freght Clearng (CORP) Computer software and supples (CORP) Utltes (CORP) Rent allocaton (CORP) Lease (CORP) Lease Etc (CORP)
10 Chart of Accounts Lst Dsplay Level: 4 Page 10 of 15 Expenses General & Admnstratve General Expenses (Brewery) Buldng Mantenace (BREW) Prntng & Postage (BREW) Offce Supples (BREW) Benefts & Payroll Processng (BREW) Bank Note Interest (BREW) Lcenses and Fees (BREW) Professonal Development (BREW) Mscellaneous General Expenses (BREW) Telephone (BREW) Web and emal servces (BREW) Rent allocaton brewery (BREW) General Expenses (Retal 1) Buldng Mantenance (R1) Prntng & Postage (R1) Offce Supples (R1) Benefts & Payroll Processng (R1) General Lablty & Commercal Insurance (R1) Bank Note Interest (R1) Lcenses and Fees (R1) Professonal Development (R1) Mscellaneous General Expenses (R1) Workers Compensaton (R1) Utltes (R1) Rent allocaton restaurant (R1) Tap room/rest supples (R1) Tap room payouts musc (R1) General Expenses (Retal 2) Buldng Mantenance (R2) Prntng & Postage (R2) Offce Supples (R2) Benefts & Payroll Processng (R2) General Lablty & Commercal Insurance (R2) Bank Note Interest (R2) Lcenses and Fees (R2) Professonal Development (R2) Mscellaneous General Expenses (R2) Workers Compensaton (R2)
11 Chart of Accounts Lst Dsplay Level: 4 Page 11 of 15 Expenses General & Admnstratve Admnstratve Labor Expense Executve, Admnstratve & Support Labor (CORP) Marketng & Desgn Labor (CORP) Indrect Labor (CORP) Health Insurance & Medcal (CORP) 401k Matchng (CORP) Payroll Taxes (CORP) Staff Benefts Other (CORP) Workers Compensaton Admn (CORP) Professonal Servces Professonal Fees: Consultng (CORP) Professonal Fees: Legal (CORP) Professonal Fees: Accountng (CORP) Professonal Fees: HR (CORP) Professonal Fees: IT (CORP) Restaurant Labor Restaurant Labor Expense (Retal 1) Front of House Labor (R1) Back of House Labor (R1) Management Labor (R1) Temporary Labor (R1) Indrect Labor (R1) Health Insurance & Medcal (R1) 401k Matchng (R1) Payroll Taxes (R1) Staff Benefts Rest #1 (R1) Restaurant Labor Expense (Retal 2) Front of House Labor (R2) Back of House Labor (R2) Management Labor (R2) Temporary Labor (R2) Indrect Labor (R2) Health Insurance & Medcal (R2) 401k Matchng (R2) Payroll Taxes (R2) Staff Benefts Other (R2) Sellng Labor & Expense
12 Chart of Accounts Lst Dsplay Level: 4 Page 12 of 15 Expenses Sellng Labor & Expense Sellng Labor Expense (Brewery) Sales Labor (BREW) Indrect Labor (BREW) Health Insurance & Medcal (BREW) 401k Matchng (BREW) Payroll Taxes (BREW) Staff Benefts - Sales (BREW) Workers Compensaton Sales (BREW) Sellng Expense (CORP) Repars & Mantenance (CORP) Rentals and Leases (CORP) Travel (CORP) Cell Phone (CORP) Meals (CORP) Entertanment (CORP) Advertsng (CORP) Employee Beer (CORP) Sellng Expense (Brewery) Freght In (BREW) Membershps & Subscrptons (BREW) Rentals and Leases (BREW) Travel (BREW) Travel Hop One gas/mant (BREW) Cell Phone (BREW) Meals (BREW) Entertanment (BREW) Advertsng (BREW) Wholesale/Dstrbutor bllbacks (BREW) Prnted Pont of Sale (BREW) Permanent Pont of Sale (BREW) Promotonal Merchandse (BREW) Festvals/Events/Sponsorshps - Off-Premse (BREW) Festvals/Events at Avery (BREW) Promotonal Beer (BREW) Webste and socal meda costs (BREW) VIP sales reportng costs (BREW)
13 Chart of Accounts Lst Dsplay Level: 4 Page 13 of 15 Expenses Sellng Labor & Expense Sellng Expense (Retal 1) Utltes (R1) Repars & Mantenance (R1) Gardenng (R1) Store Supples (R1) Lnen/towel Servce (R1) Membershps & Subscrptons (R1) Rentals and Leases (R1) Cash Over/Short (R1) Customer Complants (R1) Bad Debt (R1) Credt Card Dscount Fees (R1) Travel (R1) Cell Phone (R1) Meals (R1) Entertanment (R1) Advertsng (R1) Sellng Expense (Retal 2) Utltes (R2) Repars & Mantenance (R2) Gardenng (R2) Store Supples (R2) Lnen/towel Servce (R2) Membershps & Subscrptons (R2) Rentals and Leases (R2) Cash Over/Short (R2) Customer Complants (R2) Bad Debt (R2) Credt Card Dscount Fees (R2) Travel (R2) Cell Phone (R2) Meals (R2) Entertanment (R2) Advertsng (R2) Taxes, Deprecaton, and Amortzaton Taxes (CORP) Use Tax (CORP) Taxes (Brewery) Use Tax (BREW) Sales Tax (BREW) Personal Property/Real Estate Tax (BREW) Other Taxes (BREW)
14 Chart of Accounts Lst Dsplay Level: 4 Page 14 of 15 Expenses Taxes, Deprecaton, and Amortzaton Taxes (Retal 1) Use Tax (R1) Sales Tax (R1) Personal Property/Real Estate Tax (R1) Other Taxes (R1) Taxes (Retal 2) Use Tax (R2) Sales Tax (R2) Personal Property/Real Estate Tax (R2) Other Taxes (R2) Deprecaton & Amortzaton (CORP) Deprec: Computer/Software/Phone (CORP) Deprec: Vehcles (CORP) Deprec: Offce Equpment & Furnture (CORP) Deprec: Buld Unoccuped Cost (CORP) Deprec: Buld Occuped Cost (CORP) Deprecaton & Amortzaton (Brewery) Deprec: Computer/Software/Phone (BREW) Deprec: Buld Rehab (BREW) Deprec: Offce Equpment & Furnture (BREW) Deprec: Buld Unoccuped Cost (BREW) Deprec: Buld Occuped Cost (BREW) Deprecaton & Amortzaton (Retal 1) Deprec: Ktchen and Bar Equpment (R1) Deprec: Rest Small/Sgnage (R1) Deprec: Rest Systems/Credt Card (R1) Deprec: Computer/Software/Phone (R1) Deprec: Store Furnture (R1) Deprec: Buld Rehab (R1) Deprec: Offce Equpment & Furnture (R1) Deprec: Buld Unoccuped Cost (R1) Deprec: Buld Occuped Cost (R1)
15 Chart of Accounts Lst Dsplay Level: 4 Page 15 of 15 Expenses Taxes, Deprecaton, and Amortzaton Deprecaton & Amortzaton (Retal 2) Deprec: Ktchen and Bar Equpment (R2) Deprec: Rest Small/Sgnage (R2) Deprec: Rest Systems/Credt Card (R2) Deprec: Computer/Software/Phone (R2) Deprec: Store Furnture (R2) Deprec: Buld Rehab (R2) Deprec: Offce Equpment & Furnture (R2) Deprec: Buld Unoccuped Cost (R2) Deprec: Buld Occuped Cost (R2) System Expenses System Expenses System Expenses - Suspense Account (SYS) Raw Materal Pass-Through Account (SYS) Credt Card Depost Fee (SYS) System Expenses (SYS) Other Revenues and Expenses Other Expenses Other Expenses Other Expense (CORP) Other Income Other Income Other Income (CORP) System Other Income & Expense Accounts System Other Income & Expense Accounts Openng Balance GL (SYS) Openng Balace AR (SYS) Openng Balance AP (SYS) Openng Balance INV (SYS) System HOLD Account (SYS)
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