!ACCNT	NAME	REFNUM	ACCNTTYPE	OBAMOUNT	DESC	ACCNUM	SCD	BANKNUM	EXTRA	HIDDEN	DELCOUNT	USEID
ACCNT	Checking	55	BANK	0			0			N	0	N
ACCNT	IncomeAcct	71	BANK	0			0			N	0	N
ACCNT	Owner's Equity	57	BANK	0			0			N	0	N
ACCNT	Owner's Equity:Owner's Contribution	58	BANK	0			0			N	0	N
ACCNT	Repairs	59	BANK	0			0			N	0	N
ACCNT	Repairs:Computer Repairs	60	BANK	0			0			N	0	N
ACCNT	Savings	61	BANK	0			0			N	0	N
ACCNT	Accounts Receivable	69	AR	0		1200	0			N	0	N
ACCNT	Employee Advances	6	OCASSET	0	"Small, short-term payroll advances to employees"	12800	0			N	0	N
ACCNT	Undeposited Funds	70	OCASSET	0		1499	0		UNDEPOSIT	N	0	N
ACCNT	Accumulated Depreciation	11	FIXASSET	0	"Accumulated depreciation on equipment, buildings and improvements"	17000	0			N	0	N
ACCNT	Buildings and Improvements	8	FIXASSET	0	"Buildings, permanently attached fixtures, and improvements on company-owned (or leased) land"	15200	0			N	0	N
ACCNT	Furniture and Equipment	7	FIXASSET	0	Furniture and equipment with useful life exceeding one year	15000	0			N	0	N
ACCNT	Leasehold Improvements	9	FIXASSET	0	Improvements to leased building space	15900	0			N	0	N
ACCNT	Vehicles	10	FIXASSET	0	"Business automobiles and trucks, registered in the name of the business"	16400	0			N	0	N
ACCNT	Accounts Payable	68	AP	0		2000	0			N	0	N
ACCNT	Credit Card	63	CCARD	0			0			N	0	N
ACCNT	Payroll Liabilities	2	OCLIAB	0		2100	0			N	0	N
ACCNT	Sales Tax Payable	67	OCLIAB	0		2200	0		SALESTAX	N	0	N
ACCNT	Opening Bal Equity	5	EQUITY	0		3000	0		OPENBAL	N	0	N
ACCNT	Retained Earnings	4	EQUITY	0	Undistributed earnings of the business	32000	0		RETEARNINGS	N	0	N
ACCNT	Accounting Services Income	12	INC	0	"Sales of accounting services including compilations, reviews, and audits"	41000	0			N	0	N
ACCNT	Bookkeeping Services Income	13	INC	0	Sales of bookkeeping services	41600	0			N	0	N
ACCNT	Consulting Income	14	INC	0	Sales of consulting services	42700	0			N	0	N
ACCNT	Income Account	64	INC	0			0			N	0	N
ACCNT	Payroll Services Income	15	INC	0	Sales of payroll services performed in-house or by subcontractors	46800	0			N	0	N
ACCNT	Tax Preparation Services Income	16	INC	0	Tax preparation services	49400	0			N	0	N
ACCNT	Contracted Services	17	COGS	0	Direct labor costs for contract (non-employees) performing services for clients	50500	0			N	0	N
ACCNT	Merchant Account Fees	18	COGS	0	"Credit card merchant account discount fees, transaction fees, and related costs"	51800	0			N	0	N
ACCNT	Outsourced Service Providers	19	COGS	0	Costs for client services performed by outside companies such as ASPs and other service providers	52100	0			N	0	N
ACCNT	Advertising and Promotion	20	EXP	0	"Advertising, marketing, graphic design, and other promotional expenses"	60000	0			N	0	N
ACCNT	Automobile Expense	21	EXP	0	"Fuel, oil, repairs, and other automobile maintenance for business autos"	60200	0			N	0	N
ACCNT	Bank Service Charges	22	EXP	0	"Bank account service fees, bad check charges and other bank fees"	60400	0			N	0	N
ACCNT	Business Licenses and Permits	23	EXP	0	"Business licenses, permits, and other business-related fees"	61000	0			N	0	N
ACCNT	Charitable Contributions	24	EXP	0	Contributions to qualifying charitable organizations	61400	0			N	0	N
ACCNT	Computer and Internet Expenses	25	EXP	0	"Computer supplies, off-the-shelf software, online fees, and other computer or internet related expenses"	61700	0			N	0	N
ACCNT	Continuing Education	26	EXP	0	"Seminars, educational expenses and employee development, not including travel"	62000	0			N	0	N
ACCNT	Depreciation Expense	27	EXP	0	"Depreciation on equipment, buildings and improvements"	62400	0			N	0	N
ACCNT	Dues and Subscriptions	28	EXP	0	"Subscriptions and membership dues for civic, service, professional, trade organizations"	62500	0			N	0	N
ACCNT	Equipment Rental	29	EXP	0	Rent paid for rented equipment used for business	62600	0			N	0	N
ACCNT	Expense Account	56	EXP	0			0			N	0	N
ACCNT	Insurance Expense	30	EXP	0	Insurance expenses	63300	0			N	0	N
ACCNT	Insurance Expense:Insurance-General Liability Ins	31	EXP	0	General liability insurance premiums	63310	0			N	0	N
ACCNT	Insurance Expense:Insurance-Health Insurance	32	EXP	0	Employee health insurance premiums	63320	0			N	0	N
ACCNT	Insurance Expense:Insurance-Life and Disability I	33	EXP	0	Employee life and disability insurance premiums	63330	0			N	0	N
ACCNT	Insurance Expense:Insurance-Professional Liabilit	34	EXP	0	Professional liability (errors and omissions) insurance	63350	0			N	0	N
ACCNT	Insurance Expense:Insurance-Worker's Compensation	35	EXP	0	Worker's compensation insurance premiums	63360	0			N	0	N
ACCNT	Interest Expense	36	EXP	0	"Interest payments on business loans, credit card balances, or other business debt"	63400	0			N	0	N
ACCNT	Janitorial Expense	37	EXP	0	Janitorial expenses and cleaning supplies	63500	0			N	0	N
ACCNT	Meals and Entertainment	38	EXP	0	"Business meals and entertainment expenses, including travel-related meals (may have limited deductibility)"	64300	0			N	0	N
ACCNT	Miscellaneous Expense	39	EXP	0	Miscellaneous expenses not categorized elsewhere. Use memo field to describe business purpose	64700	0			N	0	N
ACCNT	Office Supplies	40	EXP	0	Office supplies expense	64900	0			N	0	N
ACCNT	Payroll Expenses	1	EXP	0		6560	0			N	0	N
ACCNT	Postage and Delivery	41	EXP	0	"Postage, courier, and pickup and delivery services"	66500	0			N	0	N
ACCNT	Printing and Reproduction	42	EXP	0	"Printing, copies, and other reproduction expenses"	66600	0			N	0	N
ACCNT	Professional Fees	43	EXP	0	Payments to attorneys and other professionals for services rendered	66700	0			N	0	N
ACCNT	Rent Expense	44	EXP	0	Rent paid for company offices or other structures used in the business	67100	0			N	0	N
ACCNT	Repairs and Maintenance	45	EXP	0	Incidental repairs and maintenance of business assets that do not add to the value or appreciably prolong its life	67200	0			N	0	N
ACCNT	Taxes - Property	46	EXP	0	"Taxes paid on property owned by the business, franchise taxes, excise taxes, etc."	68000	0			N	0	N
ACCNT	Telephone Expense	47	EXP	0	"Telephone and long distance charges, faxing, and other fees Not equipment purchases"	68100	0			N	0	N
ACCNT	Travel Expense	48	EXP	0	"Business-related travel expenses including airline tickets, taxi fares, hotel and other travel expenses"	68400	0			N	0	N
ACCNT	Utilities	49	EXP	0			0			N	0	N
ACCNT	Utilities:Water	62	EXP	0			0			N	0	N
ACCNT	Finance Charge Income	50	EXINC	0	Income from finance charges and late fees charged to customers	70000	0			N	0	N																															
ACCNT	Insurance Proceeds Received	51	EXINC	0	Monies received from insurance companies in compensation for casualty losses	70100	0			N	0	N																															
ACCNT	Interest Income	52	EXINC	0	Interest earned on bank accounts and loans	70200	0			N	0	N																															
ACCNT	Proceeds from Sale of Assets	53	EXINC	0	Monies received from sale of fixed assets	70500	0			N	0	N																															
ACCNT	Political Contributions	54	EXEXP	0	Contributions to political candidates and organizations	80500	0			N	0	N																															
ACCNT	Estimates	65	NONPOSTING	0		4	0		ESTIMATE	N	0	N																															
ACCNT	Purchase Orders	66	NONPOSTING	0		2	0		PURCHORDER	N	0	N																															
!INVITEM	NAME	INVITEMTYPE	DESC	PURCHASEDESC	ACCNT	ASSETACCNT	COGSACCNT	QNTY	QNTY	PRICE	COST	TAXABLE	SALESTAXCODE	PAYMETH	TAXVEND	PREFVEND	REORDERPOINT	EXTRA	CUSTFLD1	CUSTFLD2	CUSTFLD3	CUSTFLD4	CUSTFLD5	DEP_TYPE	ISPASSEDTHRU	HIDDEN	DELCOUNT	USEID	ISNEW	PO_NUM	SERIALNUM	WARRANTY	LOCATION	VENDOR	ASSETDESC	SALEDATE	SALEEXPENSE	NOTES	ASSETNUM	COSTBASIS	ACCUMDEPR	UNRECBASIS	PURCHASEDATE
INVITEM	Sales Tax	COMPTAX			Sales Tax Payable					7.75%		N			TaxAgencyVendor									0	N	N	0	N	Y								0			0	0	0	
!PAYMETH	NAME	HIDDEN																																									
PAYMETH	Credit Card	N																																									
!SHIPMETH	NAME	HIDDEN																																									
SHIPMETH	USPS	N																																									
SHIPMETH	USPS INT	N																																									
SHIPMETH	USPS HI	N																																									
!VTYPE	NAME	REFNUM	HIDDEN																																								
VTYPE	Consultant	1	N
VTYPE	Service Provider	2	N
VTYPE	Supplier	3	N
VTYPE	Tax agency	4	N
!PAYMETH	NAME	HIDDEN	
PAYMETH	Credit Card	N