Chart of Accounts Flashcards
(332 cards)
1
Q
000s
A
Cash Accounts
2
Q
100s
A
Assets
3
Q
200s
A
Liabilities
4
Q
300s
A
Revenue
5
Q
400s
A
Operating Expenses
6
Q
500s
A
Salary
7
Q
600s
A
General Administrative Expense
8
Q
700s
A
Software Adj
9
Q
800s
A
Non-operating Income
10
Q
900s
A
Non-operating Expense
11
Q
Cash Accounts
A
000s
12
Q
Assets
A
100s
13
Q
General Administrative Expense
A
600s
14
Q
Liabilities
A
200s
15
Q
Non-operating Income
A
800s
16
Q
Non-operating Expense
A
900s
17
Q
Operating Expenses
A
400s
18
Q
Revenue
A
300s
19
Q
Salary
A
500s
20
Q
Software Adj
A
700s
21
Q
311
A
TRUCKING
22
Q
312
A
TRUCKING (CANON)
23
Q
321
A
AIR IMP FORWARDING & HANDLING
24
Q
322
A
AIR IMP CUSTOM HOUSE BROKERAGE
25
323
AIR IMP BB,IT,CFS,REFORWARDING
26
326
AIR IMP INLAND FREIGHT
27
330
AIR EXPORT SCREENING FEE
28
331
AIR EXP COMMISSIONS
29
332
AIR EXP CONSOLI AIR FREIGHT
30
333
AIR EXP OTHER
31
334
AIR EXP SEA & AIR (S.A.T.)
32
335
AIR EXP FUEL SURCHARGE
33
336
AIR EXP INLAND FREIGHT
34
337
AIR DOM AIR FREIGHT
35
338
AIR DOM OTHER
36
339
AIR EXP SECURITY SURCHARGE
37
341
HOUSEHOLD IMP FWRD & HANDLING
38
342
HOUSEHOLD EXP FWRD & HANDLING
39
343
HOUSEHOLD DOMESTIC
40
344
HOUSEHOLD EXP OCEAN FREIGHT
41
346
HOUSEHOLD IMP INLAND FREIGHT
42
347
HOUSEHOLD EXP INLAND FREIGHT
43
348
HOUSEHOLD DOMESTIC MOVING
44
351
OCEAN IMP FORWARDING& HANDLING
45
352
OCEAN EXP FORWARDING& HANDLING
46
353
WAREHOUSE FORWARDING& HANDLING
47
354
OCEAN EXP OCEAN FREIGHT
48
355
OCEAN IMP CUSTOM HOUSE BROKRGE
49
356
OCEAN IMP INLAND FREIGHT
50
357
OCEAN EXP INLAND FREIGHT
51
358
WAREHOUSE INLAND FREIGHT
52
359
OCEAN IMP OCEAN FREIGHT /NVOCC
53
361
OTHER REVENUE
54
362
OTHER REVENUE IT SUPPORT
55
401
FUEL(DIESEL)
56
402
FUEL(PROPANE/FOLKLIFT)
57
403
UTILITIES(GAS)
58
404
UTILITIES(WATER)
59
405
DISPOSAL
60
406
PACKING MATERIAL FEE
61
407
EQUIPMENT, SUPPLIES
62
408
TRAVEL EXPENSE
63
410
AUTO EXPENSE
64
411
FUEL(GASOLINE)
65
412
INDEMNITY
66
414
UTILITIES(ELECTRICITY)
67
415
EMPLOYMENT AGENCY FEE
68
416
SECURITY & MAINTENANCE
69
417
INLAND FREIGHT
70
418
SUBCONTRACT FEE
71
419
DOMESTIC AIR
72
420
DOMESTIC TRUCK
73
421
COMMISSION
74
422
BOND PREMIUM
75
423
REPAIR
76
424
MILEAGE
77
427
INLAND FREIGHT DTS
78
429
MISCELLANEOUS
79
430
AIR CNSL SCREENING FEE
80
431
AIR CNSL. MASTER AIR FREIGHT
81
432
AIR CNSL. INSURANCE
82
433
AIR CNSL. BULK BREAK
83
434
AIR CNSL. REFORWARDING ETC
84
435
AIR CNSL. INLAND FREIGHT (USA)
85
436
AIR CNSL. FUEL SURCHARGE
86
437
AIR CNSL. SECURITY SURCHARGE
87
439
AIR CNSL.OTHER CHARGE
88
441
NVOCC OCEAN FREIGHT
89
442
NVOCC INLAND FREIGHT (USA)
90
443
NVOCC LIABILITY INSURANCE
91
444
NVOCC REFORWARDING ETC
92
445
NVOCC FOREIGN HANDLING ETC
93
446
NVOCC OCEAN FREIGHT (IMP)
94
451
HOUSEHOLD OCEAN FREIGHT
95
452
HOUSEHOLD INLAND FREIGHT
96
453
HOUSEHOLD LIABILITY INSURANCE
97
454
HOUSEHOLD REFORWARDING ETC
98
455
HOUSEHOLD FOREIGN HANDLING ETC
99
461
VEHICLE
100
462
BUILDING
101
463
MACHINERY ETC.
102
473
DEPRECIATION
103
481
FOREIGN INLAND FREIGHT
104
490
INTERNAL CONSOL.OCN.FRT.EXPENS
105
491
INTERNAL INLAND FREIGHT
106
493
INTERNAL OPERATING EXPENSES
107
495
INTERNAL AIRFREIGHT (SALES.)
108
496
INTERNAL AIRFREIGHT (CONSOLI.)
109
497
INTERNAL RENT
110
501
WAGE
111
503
WAGE (TEMP)
112
551
SALARY
113
553
SALARIES(TEMP)
114
561
WELFARE
115
562
EMPLOYEE PAYROLL TAX
116
563
INSURANCE
117
571
PENSION
118
572
401K MATCH UP
119
581
ACCRUED SALARY
120
582
ACCRUED BONUS & GIFT
121
591
SALARY-OTHER
122
601
ADVERTISEMENT
123
602
ENTERTAINMENT
124
603
GIFT-OVER $25.00/PERSON
125
604
GIFT-UNDER/EQUAL $25.00/PERSON
126
605
BOOK, SUBSCRIPTION
127
606
OFFICE SUPPLY
128
607
OFFICE EQUIPMENT
129
608
TRAVEL EXPENSE
130
609
TRAVEL MEALS
131
610
AUTO EXPENSE
132
611
TELEPHONE EXPENSE
133
612
COMPUTER LINE
134
613
POSTAGE
135
614
MOVING EXPENSE
136
615
AGENT FEE
137
616
SECURITY & CUSTODIAN
138
617
UTILITIES(ELECTRICITY)
139
618
OUT-SOURCING FEE
140
619
EMPLOYMENT EXPENSE
141
622
INSURANCE
142
623
REPAIR
143
624
MEMBERSHIP FEE
144
625
PROFESSIONAL FEE
145
626
DONATION
146
628
SOFTWARE EXPENSE
147
630
MISCELLANEOUS
148
631
FUEL(GASOLINE)
149
632
FUEL(DIESEL)
150
633
UTILITIES(GAS)
151
634
UTILITIES(WATER)
152
635
OFFICE PAPER
153
651
PROPERTY TAX
154
652
REAL ESTATE TAX
155
657
PENALTY
156
658
MISCELLANIOUS TAX
157
659
ENTERTAINMENT/ MEALS SURCHARGE
158
661
VEHICLE
159
662
BUILDING
160
663
OFFICE MACHINERY
161
673
DEPRECIATION
162
681
BAD DEBT
163
685
BADDEBT ALLOWANCE
164
687
H.O.EXPENSE FOR HHG PLANNING
165
688
H.O.EXPENSE FOR LOGISTICS PLAN
166
689
INTERNAL RENT
167
690
H.O.EXPENSE FOR CORP MKT DIV
168
691
H.O.EXPENSE FOR I.S.
169
692
INTERNAL PENALTY
170
693
INTERNAL TRANSACTION
171
694
H.O.EXPENSE FOR TRUCK PLANNING
172
695
H.O.EXPENSE FOR ADMINISTRATION
173
696
H.O.EXPENSE FOR ACCOUNT
174
697
H.O.EXPENSE FOR AIR
175
698
H.O.EXPENSE FOR OCEAN
176
699
H.O.EXPENSE CUSTOM BROKERAGE
177
AIR DOM AIR FREIGHT
337
178
AIR DOM OTHER
338
179
AIR EXP COMMISSIONS
331
180
AIR EXP CONSOLI AIR FREIGHT
332
181
AIR EXP FUEL SURCHARGE
335
182
AIR EXP INLAND FREIGHT
336
183
AIR EXP OTHER
333
184
AIR EXP SEA & AIR (S.A.T.)
334
185
AIR EXP SECURITY SURCHARGE
339
186
AIR EXPORT SCREENING FEE
330
187
AIR IMP BB,IT,CFS,REFORWARDING
323
188
AIR IMP CUSTOM HOUSE BROKERAGE
322
189
AIR IMP FORWARDING & HANDLING
321
190
AIR IMP INLAND FREIGHT
326
191
HOUSEHOLD DOMESTIC
343
192
HOUSEHOLD DOMESTIC MOVING
348
193
HOUSEHOLD EXP FWRD & HANDLING
342
194
HOUSEHOLD EXP INLAND FREIGHT
347
195
HOUSEHOLD EXP OCEAN FREIGHT
344
196
HOUSEHOLD IMP FWRD & HANDLING
341
197
HOUSEHOLD IMP INLAND FREIGHT
346
198
OCEAN EXP FORWARDING& HANDLING
352
199
OCEAN EXP INLAND FREIGHT
357
200
OCEAN EXP OCEAN FREIGHT
354
201
OCEAN IMP CUSTOM HOUSE BROKRGE
355
202
OCEAN IMP FORWARDING& HANDLING
351
203
OCEAN IMP INLAND FREIGHT
356
204
OCEAN IMP OCEAN FREIGHT /NVOCC
359
205
OTHER REVENUE
361
206
OTHER REVENUE IT SUPPORT
362
207
TRUCKING
311
208
TRUCKING (CANON)
312
209
WAREHOUSE FORWARDING& HANDLING
353
210
WAREHOUSE INLAND FREIGHT
358
211
AIR CNSL SCREENING FEE
430
212
AIR CNSL. BULK BREAK
433
213
AIR CNSL. FUEL SURCHARGE
436
214
AIR CNSL. INLAND FREIGHT (USA)
435
215
AIR CNSL. INSURANCE
432
216
AIR CNSL. MASTER AIR FREIGHT
431
217
AIR CNSL. REFORWARDING ETC
434
218
AIR CNSL. SECURITY SURCHARGE
437
219
AIR CNSL.OTHER CHARGE
439
220
AUTO EXPENSE
410
221
BOND PREMIUM
422
222
BUILDING
462
223
COMMISSION
421
224
DEPRECIATION
473
225
DISPOSAL
405
226
DOMESTIC AIR
419
227
DOMESTIC TRUCK
420
228
EMPLOYMENT AGENCY FEE
415
229
EQUIPMENT, SUPPLIES
407
230
FOREIGN INLAND FREIGHT
481
231
FUEL(DIESEL)
401
232
FUEL(GASOLINE)
411
233
FUEL(PROPANE/FOLKLIFT)
402
234
HOUSEHOLD FOREIGN HANDLING ETC
455
235
HOUSEHOLD INLAND FREIGHT
452
236
HOUSEHOLD LIABILITY INSURANCE
453
237
HOUSEHOLD OCEAN FREIGHT
451
238
HOUSEHOLD REFORWARDING ETC
454
239
INDEMNITY
412
240
INLAND FREIGHT
417
241
INLAND FREIGHT DTS
427
242
INTERNAL AIRFREIGHT (CONSOLI.)
496
243
INTERNAL AIRFREIGHT (SALES.)
495
244
INTERNAL CONSOL.OCN.FRT.EXPENS
490
245
INTERNAL INLAND FREIGHT
491
246
INTERNAL OPERATING EXPENSES
493
247
INTERNAL RENT
497
248
MACHINERY ETC.
463
249
MILEAGE
424
250
MISCELLANEOUS
429
251
NVOCC FOREIGN HANDLING ETC
445
252
NVOCC INLAND FREIGHT (USA)
442
253
NVOCC LIABILITY INSURANCE
443
254
NVOCC OCEAN FREIGHT
441
255
NVOCC OCEAN FREIGHT (IMP)
446
256
NVOCC REFORWARDING ETC
444
257
PACKING MATERIAL FEE
406
258
REPAIR
423
259
SECURITY & MAINTENANCE
416
260
SUBCONTRACT FEE
418
261
TRAVEL EXPENSE
408
262
UTILITIES(ELECTRICITY)
414
263
UTILITIES(GAS)
403
264
UTILITIES(WATER)
404
265
VEHICLE
461
266
401K MATCH UP
572
267
ACCRUED BONUS & GIFT
582
268
ACCRUED SALARY
581
269
EMPLOYEE PAYROLL TAX
562
270
INSURANCE
563
271
PENSION
571
272
SALARIES(TEMP)
553
273
SALARY
551
274
SALARY-OTHER
591
275
WAGE
501
276
WAGE (TEMP)
503
277
WELFARE
561
278
ADVERTISEMENT
601
279
AGENT FEE
615
280
AUTO EXPENSE
610
281
BOOK, SUBSCRIPTION
605
282
BUILDING
662
283
COMPUTER LINE
612
284
DEPRECIATION
673
285
DONATION
626
286
EMPLOYMENT EXPENSE
619
287
ENTERTAINMENT
602
288
ENTERTAINMENT/ MEALS SURCHARGE
659
289
FUEL(DIESEL)
632
290
FUEL(GASOLINE)
631
291
GIFT-OVER $25.00/PERSON
603
292
GIFT-UNDER/EQUAL $25.00/PERSON
604
293
INSURANCE
622
294
MEMBERSHIP FEE
624
295
MISCELLANEOUS
630
296
MISCELLANIOUS TAX
658
297
MOVING EXPENSE
614
298
OFFICE EQUIPMENT
607
299
OFFICE MACHINERY
663
300
OFFICE PAPER
635
301
OFFICE SUPPLY
606
302
OUT-SOURCING FEE
618
303
PENALTY
657
304
POSTAGE
613
305
PROFESSIONAL FEE
625
306
PROPERTY TAX
651
307
REAL ESTATE TAX
652
308
REPAIR
623
309
SECURITY & CUSTODIAN
616
310
SOFTWARE EXPENSE
628
311
TELEPHONE EXPENSE
611
312
TRAVEL EXPENSE
608
313
TRAVEL MEALS
609
314
UTILITIES(ELECTRICITY)
617
315
UTILITIES(GAS)
633
316
UTILITIES(WATER)
634
317
VEHICLE
661
318
BAD DEBT
681
319
BADDEBT ALLOWANCE
685
320
H.O.EXPENSE CUSTOM BROKERAGE
699
321
H.O.EXPENSE FOR ACCOUNT
696
322
H.O.EXPENSE FOR ADMINISTRATION
695
323
H.O.EXPENSE FOR AIR
697
324
H.O.EXPENSE FOR CORP MKT DIV
690
325
H.O.EXPENSE FOR HHG PLANNING
687
326
H.O.EXPENSE FOR I.S.
691
327
H.O.EXPENSE FOR LOGISTICS PLAN
688
328
H.O.EXPENSE FOR OCEAN
698
329
H.O.EXPENSE FOR TRUCK PLANNING
694
330
INTERNAL PENALTY
692
331
INTERNAL RENT
689
332
INTERNAL TRANSACTION
693
