STANDARD BASIC ACCOUNTS STANDARD SUB-ACCOUNTS DETAILED SUB-ACCOUNTS ASSETS (100000) (SEE NOTE 1) CASH (110000) 111000 CASH

IN BANK AND ON HAND 111100 GENERAL CHECKING ACCOUNT 111200 PAYROLL CHECKING ACCOUNT 111300 SINGLE TITLE ORDER PLAN (STOP) CHECKING 111400 MONEY MARKET 111500 CERTIFICATES OF DEPOSIT 111600 SAVINGS ACCOUNTS 111700 CASH IN REGISTERS 111800 CASH FOR OUT OF STORE EVENTS 111900 PETTY CASH ACCOUNTS RECEIVABLE (120000) 121000 ACCOUNTS RECEIVABLE - TRADE 121100 ACCOUNTS RECEIVABLE - TRADE 121200 ACCOUNTS RECEIVABLE - NON-SUFFICIENT FUNDS RETURNED CHECKS <121900> ACCOUNTS RECEIVABLE TRADE - ALLOWANCE FOR BAD DEBT 122000 IN TRANSIT FROM CREDIT CARD PROCESSORS 122100 ACCOUNTS RECEIVABLE - AMEX 122200 ACCOUNTS RECEIVABLE - DISCOVER 122300 ACCOUNTS RECEIVABLE - MASTER CARD / VISA ABACUS LINE -C C C C C C C C C C C D D D D D D D D D

122400 ACCOUNTS RECEIVABLE - DEBIT / ATM CARDS <122900> ACCOUNTS RECEIVABLE CREDIT CARDS - ALLOWANCE FOR BAD DEBT 123000 PUBLISHER / VENDOR ADVERTISING ALLOWANCES RECEIVABLE 124000 LOANS RECEIVABLE 124100 LOANS RECEIVABLE - EMPLOYEES 124200 LOANS RECEIVABLE - OWNERS 124900 LOANS RECEIVABLE - OTHERS 129000 A/R MISCELLANEOUS INVENTORY (140000) 141000 GENERAL TRADE BOOKS (DISCOUNTS NORMALLY 40% OR MORE) 141100 GENERAL TRADE - HARD COVER BOOKS 141200 GENERAL TRADE - PAPER BACK BOOKS 141300 GENERAL TRADE - MASS PAPERBACK BOOKS 141400 GENERAL TRADE - PROMOTIONAL / REMAINDER BOOKS 142000 PROFESSIONAL / SCI-TECH / OTHER SHORT DISCOUNTS BOOKS 143000 USED BOOKS 144000 PERIODICALS / NEWSPAPERS 144100 MAGAZINES 144200 NEWSPAPERS 145000 ELECTRONIC PRODUCTS 145100 RECORDED MUSIC 145200 AUDIO BOOKS 145300 NEW MEDIA (BOOK) 145400 NEW MEDIA (NON-BOOK) 146000 SIDELINES 146100 CALENDARS 146200 OTHER SIDELINES

D D D D D D D D E E E E E E E E E E E E E E E E E E E

147000 INVENTORY SEGREGATED FOR OUT-OF-STORE SALES 148000 OUT-OF-PRINT BOOKS 149000 COURSE ADOPTION BOOKS 149100 COURSE ADOPTION - NEW BOOKS 149200 COURSE ADOPTION - USED BOOKS PREPAID EXPENSES, DEPOSITS, & OTHER CURRENT ASSETS (150000) 151000 PREPAID EXPENSES 151100 PREPAID INSURANCE 151200 PREPAID RENT 151300 PREPAID INTEREST 151900 PREPAID OTHER 152000 DEPOSITS 152100 DEPOSIT - UPS 152200 DEPOSIT - UTILITIES 152300 DEPOSIT - RENT 152900 DEPOSITS - OTHER 153000 OTHER CURRENT ASSETS TOTAL CURRENT ASSETS (C + D + E + F) (SEE NOTE 2)

E E E E E F F F F F F F F F F F F G

LAND AND BUILDING (160000) 161000 LAND 162000 BUILDING 163000 LAND IMPROVEMENTS 164000 BUILDING IMPROVEMENTS 165000 LEASEHOLD IMPROVEMENTS

H H H H H H

FURNITURE, FIXTURES & EQUIP (170000) 171000 FURNITURE, FIXTURES, & EQUIPMENT 172000 DATA PROCESSING EQUIPMENT 173000 DATA PROCESSING SOFTWARE 174000 VEHICLES ACCUMULATED DEPRECIATION (180000) <181000> ACCUMULATED DEPRECIATION - BUILDING <182000> ACCUMULATED DEPRECIATION - LAND IMPROVEMENTS <183000> ACCUMULATED DEPRECIATION - BUILDING IMPROVEMENTS <184000> ACCUMULATED DEPRECIATION - LEASEHOLD IMPROVEMENTS <185000> ACCUMULATED DEPRECIATION - FURNITURE FIXTURES & EQUIP <186000> ACCUMULATED DEPRECIATION - DATA PROCESSING EQUIP <187000> ACCUMULATED DEPRECIATION - DATA PROCESSING SOFTWARE <188000> ACCUMULATED DEPRECIATION - VEHICLES OTHER ASSETS (190000) 191000 INTANGIBLE ASSETS 191100 COVENANT NOT TO COMPETE-PREVIOUS OWNER 191200 GOODWILL 191300 CUSTOMER LISTS 191800 OTHER INTANGIBLE ASSETS <191900> ACCUMULATED AMORTIZATION 192000 CASH SURRENDER VALUE OF LIFE INSURANCE 199000 OTHER ASSETS

H H H H H H H H H H H H H H H H H H H H H H H

FIXED AND OTHER ASSETS (SEE NOTE 2) TOTAL ASSETS (G + H; EQUAL TO Q) (SEE NOTE 2)

H J

:: LIABILITIES (200000) (SEE NOTE 1) ACCOUNTS PAYABLE (210000) 211000 ACCOUNTS PAYABLE - MERCHANDISE 212000 ACCOUNTS PAYABLE - OPERATING 213000 CUSTOMER CREDITS 213100 MERCHANDISE CREDITS UNREDEEMED 213200 GIFT CERTIFICATES UNREDEEMED 213300 SPECIAL ORDER DEPOSITS 213400 MAIL ORDER DEPOSITS ACCRUED EXPENSES (220000) 221000 ACCRUED PAYROLL 222000 PAYROLL WITHHOLDINGS 222100 FEDERAL WITHHOLDING 222200 FICA WITHHOLDING 222300 MEDICARE WITHHOLDING 222400 STATE WITHHOLDING 222500 LOCAL WITHHOLDING 222600 401k / PENSION WITHHOLDING 222700 GARNISHMENT WITHHOLDING 222900 MISCELLANEOUS WITHHOLDING -K K K K K K K K L L L L L L L L L L L

223000 ACCRUED PAYROLL TAXES 223100 ACCRUED PAYROLL TAXES - FICA EMPLOYER'S SHARE 223200 ACCRUED PAYROLL TAXES - MEDICARE EMPLOYER'S SHARE 223300 ACCRUED PAYROLL TAXES - FEDERAL UNEMPLOYMENT TAX 223400 ACCRUED PAYROLL TAXES - STATE UNEMPLOYMENT TAX 224000 SALES TAX COLLECTED 225000 ACCRUED USE TAX 226000 ACCRUED RETIREMENT PLAN EXPENSE 229000 OTHER ACCRUED EXPENSES CURRENT NOTES PAYABLE (230000) 231000 SHORT TERM OBLIGATION 239000 CURRENT PORTION OF LONG-TERM DEBT TOTAL CURRENT LIABILITIES (SEE NOTE 2)

L L L L L L L L L L L L --

LONG TERM NOTES PAYABLE (240000) 241000 LONG TERM OBLIGATION 242000 MORTGAGE NOTE PAYABLE (SEE NOTE 3) 243000 LOAN FROM OWNER / STOCKHOLDER 248000 OTHER LONG TERM OBLIGATION <249000> CURRENT PORTION OF LONG-TERM DEBT TOTAL LONG-TERM LIABILITIES (SEE NOTE 2) TOTAL LIABILITIES (K + L + M) (SEE NOTE 2)

M M M M M M M N

OWNERS' EQUITY / NET WORTH (300000) (SEE NOTE 1 & NOTE 4)

FOR A SOLE PROPRIETOR 310000 CAPITAL <311000> DRAWINGS (CLOSED OUT INTO CAPITAL AT END OF YEAR) CURRENT PROFIT & LOSS (SEE NOTE 7) FOR A PARTNERSHIP 310000 CAPITAL 310100 CAPITAL - PARTNER 1 310200 CAPITAL - PARTNER 2 310300 CAPITAL - PARTNER 3 <311000> DRAWINGS (CLOSED OUT INTO CAPITAL AT END OF YEAR) <311100> DRAWINGS - PARTNER 1 <311200> DRAWINGS - PARTNER 2 <311300> DRAWINGS - PARTNER 3 CURRENT PROFIT & LOSS (SEE NOTE 7) FOR A CORPORATION 310000 COMMON STOCK 311000 PAID-IN CAPITAL IN EXCESS OF PAR ON COMMON STOCK 312000 PREFERRED STOCK 313000 PAID-IN CAPITAL IN EXCESS OF PAR ON PREFERRED STOCK <314000> DIVIDENDS, COMMON STOCK (CLOSED OUT INTO RETAINED EARNINGS AT END OF YEAR) <315000> DIVIDENDS, PREFERRED STOCK (CLOSED OUT INTO RETAINED EARNINGS AT END

P P P P P P P P P P P P P P P P P P P P P

OF YEAR) 316000 RETAINED EARNINGS CURRENT PROFIT & LOSS (SEE NOTE 7) FOR A SUBCHAPTER S CORPORATION 310000 COMMON STOCK 311000 PAID-IN CAPITAL IN EXCESS OF PAR ON COMMON STOCK <312000> DIVIDENDS (CLOSED OUT INTO RETAINED EARNINGS AT END OF YEAR) <312100> DIVIDENDS - SHAREHOLDER 1 <312200> DIVIDENDS - SHAREHOLDER 2 <312300> DIVIDENDS - SHAREHOLDER 3 <313000> DISTRIBUTIONS (CLOSED OUT INTO RETAINED EARNINGS AT END OF YEAR) <313100> DRAWINGS - SHAREHOLDER 1 <313200> DRAWINGS - SHAREHOLDER 2 <313300> DRAWINGS - SHAREHOLDER 3 314000 RETAINED EARNINGS CURRENT PROFIT & LOSS (SEE NOTE 7) TOTAL OWNERS' EQUITY / NET WORTH (SEE NOTE 2) TOTAL LIABILITIES AND EQUITY / NET WORTH (N + P; EQUAL TO J) (SEE NOTE 2) :: SALES (400000) (SEE NOTE 1) 401000 GENERAL TRADE BOOK SALES 401100 GENERAL TRADE - HARD COVER SALES 1 1 1 P P P P P P P P P P P P P P P P Q

401200 GENERAL TRADE - PAPER BACK SALES 401300 GENERAL TRADE - MASS PAPERBACK SALES 401400 GENERAL TRADE - PROMOTIONAL / REMAINDER SALES 402000 PROFESSIONAL / SCI-TECH / OTHER SHORT DISC BOOK SALES 403000 USED BOOK SALES 404000 PERIODICALS / NEWSPAPERS SALES 404100 MAGAZINES SALES 404200 NEWSPAPER SALES 405000 ELECTRONIC PRODUCTS SALES 405100 RECORDED MUSIC SALES 405200 AUDIO BOOK SALES 405300 NEW MEDIA SALES (BOOK) 405400 NEW MEDIA SALES (NON-BOOK) 406000 SIDELINES SALES 406100 CALENDARS SALES 406200 OTHER SIDELINES SALES 407000 SALES OF INVENTORY SEGREGATED FOR OUT-OF-STORE SALES (O.O.S.S.) 408000 OUT OF PRINT BOOKS SALES 409000 COURSE ADOPTION SALES 409100 COURSE ADOPTION SALES - NEW BOOKS 409200 COURSE ADOPTION SALES - USED BOOKS <410000> DISCOUNTS ON SALES <410100> DISCOUNTS - GENERAL <410200> DISCOUNTS - BESTSELLERS <410300> DISCOUNTS - PROMOTIONAL <410400> DISCOUNTS - EMPLOYEES <410900> DISCOUNTS - OTHER TOTAL NET SALES (SEE NOTE 2)

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

COST OF GOODS SOLD (500000) (SEE NOTE 1) 501000 MERCHANDISE PURCHASES - GENERAL TRADE BOOKS (SEE NOTE 5) 501100 MERCHANDISE PURCHASES - GENERAL TRADE - HARD COVER BOOKS 501200 MERCHANDISE PURCHASES - GENERAL TRADE - PAPER BACK BOOKS 501300 MERCHANDISE PURCHASES - GENERAL TRADE - MASS PAPER BACK SALES

2 2 2 2 2

501400 MERCHANDISE PURCHASES - GENERAL TRADE - PROMOTIONAL / 2 REMAINDER BOOKS 502000 MERCHANDISE PURCHASES - PROFESSIONAL / SCI-TECH / OTHER SHORT DISCOUNT BOOKS (SEE NOTE 5) 503000 MERCHANDISE PURCHASES - USED BOOKS (SEE NOTE 5) 504000 MERCHANDISE PURCHASES - PERIODICALS & NEWSPAPERS (SEE NOTE 5) 504100 MERCHANDISE PURCHASES - MAGAZINES 504200 MERCHANDISE PURCHASES - NEWSPAPERS 505000 MERCHANDISE PURCHASES - ELECTRONIC PRODUCTS (SEE NOTE 5) 505100 MERCHANDISE PURCHASES - RECORDED MUSIC 505200 MERCHANDISE PURCHASES - AUDIO BOOKS 505300 MERCHANDISE PURCHASES - NEW MEDIA (BOOK) 505400 MERCHANDISE PURCHASES - NEW MEDIA (NON-BOOK) 506000 MERCHANDISE PURCHASES - SIDELINES (SEE NOTE 5) 506100 MERCHANDISE PURCHASES - CALENDARS 506200 MERCHANDISE PURCHASES - OTHER SIDELINES 507000 MERCHANDISE PURCHASES - INVENTORY SEGREGATED FOR OUT-OF-STORE SALES (O.O.S.S.) (SEE NOTE 5) 508000 MERCHANDISE PURCHASES - OUT-OF-PRINT BOOKS (SEE NOTE 5) 509000 MERCHANDISE PURCHASES - COURSE ADOPTION (SEE NOTE 5) 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

509100 MERCHANDISE PURCHASES - COURSE ADOPTION - NEW BOOKS 509200 MERCHANDISE PURCHASES - COURSE ADOPTION - USED BOOKS 510000 FREIGHT IN 510100 FREIGHT IN - GENERAL TRADE BOOKS 510200 FREIGHT IN - PROFESSIONAL / SCI-TECH / OTHER SHORT DISC 510300 FREIGHT IN - USED BOOKS 510400 FREIGHT IN - PERIODICALS & NEWSPAPERS 510500 FREIGHT IN - ELECTRONIC PRODUCTS 510600 FREIGHT IN - SIDELINES 510700 FREIGHT IN - INVENTORY SEGREGATED FOR O.O.S.S. 510800 FREIGHT IN - OUT-OF-PRINT BOOKS 510900 FREIGHT IN - COURSE ADOPTION BOOKS <511000> PROMPT PAYMENT DISCOUNTS <511100> PROMPT PMT DISC - GENERAL TRADE BOOKS <511200> PROMPT PMT DISC - PROFESSIONAL / SCI-TECH / OTHER SHORT DISC <511300> PROMPT PMT DISC - USED BOOKS <511400> PROMPT PMT DISC - PERIODICALS & NEWSPAPERS <511500> PROMPT PMT DISC - ELECTRONIC PRODUCTS <511600> PROMPT PMT DISC - SIDELINES <511700> PROMPT PMT DISC - INVENTORY SEGREGATED FOR O.O.S.S <511800> PROMPT PMT DISC - OUT-OF-PRINT BOOKS <511900> PROMPT PMT DISC - COURSE ADOPTION BOOKS 512000 RETURNS EXPENSE 512050 RETURNS PENALTIES 512100 RETURNS FREIGHT - GENERAL TRADE BOOKS 512200 RETURNS FREIGHT - PROFESSIONAL / SCI-TECH / OTHER SHORT DISC 512300 RETURNS FREIGHT - USED BOOKS 512400 RETURNS FREIGHT - PERIODICALS / NEWSPAPERS

2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

512500 RETURNS FREIGHT - ELECTRONIC PRODUCTS 512600 RETURNS FREIGHT - SIDELINES 512700 RETURNS FREIGHT - INVENTORY SEGREGATED FOR O.O.S.S 512800 RETURNS FREIGHT - OUT-OF-PRINT BOOKS 512900 RETURNS FREIGHT - COURSE ADOPTION BOOKS <513000> RETURNS TO VENDORS (SEE NOTE 5) <513100> RETURNS TO VENDORS - GENERAL TRADE BOOKS <513200> RETURNS TO VENDORS - PROFESSIONAL / SCI-TECH / OTHER SHORT DISC <513300> RETURNS TO VENDORS - USED BOOKS <513400> RETURNS TO VENDORS - PERIODICALS / NEWSPAPERS <513500> RETURNS TO VENDORS - ELECTRONIC PRODUCTS <513600> RETURNS TO VENDORS - SIDELINES <513700> RETURNS TO VENDORS - INVENTORY SEGREGATED FOR O.O.S.S. <513800> RETURNS TO VENDORS - OUT-OF-PRINT BOOKS <513900> RETURNS TO VENDORS - COURSE ADOPTION BOOKS 514000 INVENTORY SHRINKAGE (SEE NOTE 6) 515000 WRITE DOWNS BELOW COST 515100 WRITE DOWNS BELOW COST - GENERAL TRADE BOOKS

2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

515200 WRITE DOWNS BELOW COST - PROFESSIONAL / SCI-TECH / OTHER 2 SHORT DISC 515300 WRITE DOWNS BELOW COST - USED BOOKS 515400 WRITE DOWNS BELOW COST - PERIODICALS / NEWSPAPERS 515500 WRITE DOWNS BELOW COST - ELECTRONIC PRODUCTS 515600 WRITE DOWNS BELOW COST - SIDELINES 515700 WRITE DOWNS BELOW COST - INVENTORY SEGREGATED FOR O.O.S.S. 515800 WRITE DOWNS BELOW COST - OUT-OF-PRINT BOOKS 515900 WRITE DOWNS BELOW COST - COURSE ADOPTION BOOKS 519000 INVENTORY ADJUSTMENT 2 2 2 2 2 2 2 2

519100 INVENTORY ADJUSTMENT - GENERAL TRADE 519200 INVENTORY ADJUSTMENT - PROFESSIONAL / SCI-TECH / OTHER SHORT DISC 519300 INVENTORY ADJUSTMENT - USED BOOKS 519400 INVENTORY ADJUSTMENT - PERIODICALS / NEWSPAPERS 519500 INVENTORY ADJUSTMENT - ELECTRONIC PRODUCTS 519600 INVENTORY ADJUSTMENT - SIDELINES 519700 INVENTORY ADJUSTMENT - INVENTORY SEGREGATED FOR O.O.S.S. 519800 INVENTORY ADJUSTMENT - OUT-OF-PRINT BOOKS 519900 INVENTORY ADJUSTMENT - COURSE ADOPTION BOOKS COST OF GOODS SOLD (SEE NOTE 2) GROSS MARGIN (LINE 1 MINUS LINE 2) (SEE NOTE 2)

2 2 2 2 2 2 2 2 2 2 3

OPERATING EXPENSES (600000 - 700000) (SEE NOTE 1) PAYROLL EXPENSE (600000) 601000 WAGES 601100 WAGES - EMPLOYEES 601200 WAGES - OWNERS 602000 VACATION PAY 602100 VACATION PAY - EMPLOYEES 602200 VACATION PAY - OWNERS 603000 SICK PAY 603100 SICK PAY - EMPLOYEES 603200 SICK PAY - OWNERS

---4b 4a -4b 4a -4b 4a

603500 BONUSES 603600 BONUSES - EMPLOYEES 603700 BONUSES - OWNERS 603800 PROFIT SHARING (TAXABLE) 603850 PROFIT SHARING - EMPLOYEES 603900 PROFIT SHARING - OWNERS 604000 FICA TAX 604100 FICA TAX - EMPLOYEES 604200 FICA TAX - OWNERS 604300 MEDICARE TAX 604400 MEDICARE TAX - EMPLOYEES 604500 MEDICARE TAX - OWNERS 604500 FEDERAL / STATE UNEMPLOYMENT TAX 604600 FEDERAL / STATE UNEMPLOYMENT - EMPLOYEES 604700 FEDERAL / STATE UNEMPLOYMENT - OWNERS 605000 GROUP HEALTH INSURANCE 605100 GROUP HEALTH INSURANCE PREMIUMS 605200 GROUP HEALTH INSURANCE PREMIUMS OWNER / STOCKHOLDER <605800> EMPLOYEE HEALTH INSURANCE PREMIUM CONTRIBUTION <605900> FORMER EMPLOYEE'S COBRA PAYMENTS 605500 GROUP DENTAL INSURANCE 605600 DENTAL INSURANCE PREMIUMS - EMPLOYEES 605700 DENTAL INSURANCE PREMIUMS - OWNERS/STOCKHOLDERS <605800> EMPLOYEE DENTAL INSURANCE CONTRIBUTIONS 606000 WORKERS COMP. INSURANCE 607000 DISABILITY INCOME INSURANCE 607100 DISABILITY INSURANCE PREMIUMS 607200 DISABILITY INSURANCE PREMIUMS OWNER / STOCKHOLDER 4c 4c 4c 4c 4a -4b 4a -4c 4c 4c 4c -4b

<607400> EMPLOYEE DISABILITY INSURANCE CO-PAYMENTS 607500 LIFE INSURANCE 607600 GROUP LIFE INSURANCE PREMIUMS 607700 GROUP LIFE INSURANCE PREMIUMS OWNER / STOCKHOLDER <607900> EMPLOYEE LIFE INSURANCE CO-PAYMENTS 608000 RETIREMENT (PENSION / PROFIT SHARING / 401k) 608100 RETIREMENT PLAN CONTRIBUTIONS - EMPLOYEES 608200 RETIREMENT PLAN ADMINISTRATION FEES - EMPLOYEES 608300 RETIREMENT PLAN CONTRIBUTIONS - OWNERS 608400 RETIREMENT PLAN ADMINISTRATION FEES - OWNERS 609000 OTHER BENEFIT EXPENSE 609100 STAFF GIFTS & PERKS 609200 STAFF PICNIC / CHRISTMAS PARTY (100% DEDUCTIBLE) 609500 PAYROLL PROCESSING EXPENSE OCCUPANCY COST (610000) 611000 RENT EXPENSE 611100 BASIC RENT 611200 PERCENTAGE RENT 611300 COMMON AREA MAINTENANCE (CAM) CHARGES 611400 REAL ESTATE TAXES 611500 REAL ESTATE INSURANCE <611600> RENTS RECEIVED 612000 UTILITIES 612100 UTILITIES - HEATING 612200 UTILITIES - ELECTRICITY 612300 UTILITIES - WATER & SEWER 612400 UTILITIES - RUBBISH REMOVAL & RECYCLING 612500 REPAIRS, MAINTENANCE, CLEANING

4c 4c 4c 4c 4c 4c

4c 4c 4c 4d 5 5 5 5 5

5 5 5 5 5

612600 REPAIRS 612700 MAINTENANCE 612800 CLEANING 613000 OTHER OCCUPANCY COSTS 613100 CUSTOMER PARKING SUBSIDY 613200 JANITORIAL & OTHER CONTRACT SERVICES 613300 OTHER OCCUPANCY COSTS ADVERTISING & PROMOTION (620000) 621000 ADVERTISING 621100 ADVERTISING - PRINT 621200 ADVERTISING - RADIO 621300 ADVERTISING - TELEVISION 621400 ADVERTISING - YELLOW PAGES 621500 ADVERTISING - ONLINE 621600 ADVERTISING - OTHER 622000 NEWSLETTER 622100 NEWSLETTER - LAYOUT / PRODUCTION / PRINT 622200 NEWSLETTER - POSTAGE / HANDLING/DISTRIBUTION 622500 CATALOG 622600 CATALOG - LAYOUT/PRODUCTION/PRINT 622700 CATALOG - POSTAGE/HANDLING/DISTRIBUTION 623000 STORE EVENTS 623100 AUTHOR EVENTS 623200 OTHER EVENTS 623500 IN-STORE PROMOTIONS/DISPLAYS 623600 SIGNS, HANDOUTS, ETC. 623700 DISPLAY MATERIALS 624000 JOINT ADVERTISING 6 6 6 6 6 6 6 5 5 5 5 6 6 6 6 6 6 6

624100 JOINT ADVERTISING - MALL ASSOCIATION 624200 JOINT ADVERTISING - FRANCHISER 624300 JOINT ADVERTISING - TRADE ASSOCIATION 625000 OTHER ADVERTISING & PROMOTION <626000> PUBLISHER / VENDOR ADVERTISING ALLOWANCES <626100> CO-OPERATIVE ADVERTISING ALLOWANCES <626200> RETAIL DISPLAY AND SHELF ALLOWANCES <626300> NEWSLETTER SPACE SALES REVENUES/ALLOWANCES <626400> CATALOG SPACE SALES REVENUES <626500> WEBSITE PLACEMENT ALLOWANCES <626600> OTHER ADVERTISING ALLOWANCES TELEPHONE AND OTHER COMMUNICATIONS (630000) 631000 TELEPHONE USE CHARGES 631100 TELEPHONE CO CHARGES - LINE RENTALS & LOCAL CALL CHARGES 631200 TELEPHONE CO CHARGES - LONG DISTANCE 631300 TELEPHONE CO CHARGES - FAX 631400 CELL PHONE EXPENSE 631500 EQUIPMENT RENTAL/LEASING 631600 TELEPHONE EQUIPMENT RENTAL 631700 TELEPHONE EQUIPMENT LEASING 631800 EQUIPMENT REPAIRS & SERVICE 631900 TELEPHONE EQUIPMENT REPAIRS 631950 TELEPHONE EQUIPMENT SERVICE CONTRACTS 632000 INTERNET/NETWORK CHARGES 633000 OTHER COMMUNICATIONS COSTS PROFESSIONAL SERVICES (640000)

6 6 6 6 6 6 6 6 6 7 7 7 7 7

641000 LEGAL FEES 642000 ACCOUNTING FEES 643000 INVENTORY VERIFICATION 649000 CONSULTING FEES 649500 OTHER PROFESSIONAL FEES STATIONERY & SUPPLIES (650000) 651000 STATIONERY & SUPPLIES - OFFICE USE 652000 WRAPPINGS & BAGS 653000 BOOKMARKS & OTHER GIVE-AWAYS 653500 GIFT CARDS/GIFT CERTIFICATES 654000 JANITORIAL SUPPLIES 659000 OTHER DATA PROCESSING EXPENSE (660000) 661000 DATA PROCESSING SUPPLIES 662000 DATA PROCESSING EQUIP & SOFTWARE RENTAL 663000 OUTSIDE COMPUTER SERVICES 669000 OTHER DATA PROCESSING EXPENSE DEPRECIATION EXPENSE (670000) 671000 DEPRECIATION - BUILDING 672000 DEPRECIATION - LAND IMPROVEMENTS 673000 DEPRECIATION - BUILDING IMPROVEMENTS 674000 DEPRECIATION - LEASEHOLD IMPROVEMENTS 675000 DEPRECIATION - FURNITURE, FIXTURES, & EQUIPMENT

8 8 8 8

-9 9 9 5 9 10 10 10 10 10 -5 5 5 11 11

675100 DEPRECIATION - FURNITURE, FIXTURE, & EQUIP 675200 DEPRECIATION - DATA PROCESSING EQUIP 675300 DEPRECIATION - DATA PROCESSING SOFTWARE 675400 DEPRECATION - VEHICLES TRAVEL & ENTERTAINMENT (680000) 681000 BUSINESS TRAVEL 682000 BUSINESS MEALS & ENTERTAINMENT (50% DEDUCTIBLE) 683000 FOOD - STAFF MEETINGS, ETC. (100% DEDUCTIBLE - DE MINIMIS) INSURANCE (690000) 691000 BUSINESS INSURANCE 692000 NON-REAL ESTATE PROPERTY INS. 693000 VEHICLE INSURANCE 694000 OTHER INSURANCE CREDIT CARD AND OTHER SERVICE CHARGES (700000) 701000 CREDIT CARD SERVICE CHARGES 701100 CREDIT CARD SERVICE CHARGE MASTER CARD / VISA 701200 CREDIT CARD SERVICE CHARGE AMEX 701300 CREDIT CARD SERVICE CHARGE DISCOVER 701400 CREDIT CARD SERVICE CHARGE DEBIT / ATM CARD 702000 GIFT CARD SERVICE FEES 702000 BANK SERVICE CHARGES 709000 OTHER SERVICE CHARGES DUES & SUBSCRIPTIONS (710000)

11 10 10 11 12 12 12 12 -13 5 13 13 -14 14 14 14 14 16 16 15

711000 ASSOCIATION MEMBERSHIP FEES 712000 SUBSCRIPTION FEES 712100 SUBSCRIPTION FEES - PROFESSIONAL PUBLICATIONS 712200 SUBSCRIPTION FEES - BOUND REFERENCE TOOLS 712300 SUBSCRIPTION FEES - ELECTRONIC REFER TOOLS OFFICE EXPENSE (720000) 721000 OFFICE RENT 722000 OTHER OFFICE EXPENSE

15 15 15 15 15 16 16

POSTAGE / SHIPPING EXPENSE (730000) 731000 POSTAGE EXPENSE 731100 CUSTOMER PACKAGE CHARGES <731200> POSTAGE & HANDLING FEES RECEIVED 739000 OTHER POSTAGE EXPENSE TAXES (740000) 741000 INVENTORY & USE TAXES 742000 REAL ESTATE TAXES 743000 BUSINESS LICENSES & FEES 749000 OTHER BUSINESS TAXES & FEES EDUCATION (750000) 751000 EDUCATION - COURSE FEES 752000 EDUCATION - TRAVEL 753000 EDUCATION - MEALS & ENTERTAINMENT ( 50% DEDUCTIBLE)

16 16 16 16 16 -17 5 17 17 18 18 18 18

759000 EDUCATION - OTHER EQUIPMENT RENT (760000) 761000 OFFICE EQUIPMENT RENT 762000 STORE EQUIPMENT RENT 769000 OTHER EQUIPMENT RENT REPAIRS & MAINTENANCE (770000) 771000 REPAIRS & MAINTENANCE - BUILDING EQUIP 772000 REPAIRS & MAINTENANCE - FURNITURE, FIXTURES, & EQUIPMENT 773000 REPAIRS & MAINTENANCE - DATA PROCESSING EQUIP 774000 REPAIRS & MAINTENANCE - VEHICLE 779000 REPAIRS & MAINTENANCE - OTHER OTHER OPERATING EXPENSES (780000) 781000 BAD DEBTS 782000 COLLECTION EXPENSE 783000 CASH OVER / SHORT 784000 RECRUITMENT EXPENSE 785000 CONTRIBUTIONS 786000 VEHICLE EXPENSE 787000 AMORTIZATION EXPENSE 788000 PENALTIES 789000 FRANCHISE FEE / ROYALTY 790000 MISCELLANEOUS EXPENSE TOTAL OPERATING EXPENSES (SUM OF LINES 4 THROUGH 18) (SEE NOTE 2)

18 -16 18 18 -5 18 10 18 18 18 18 18 18 18 18 18 18 18 18 18 19

OPERATING INCOME (LINE 3 MINUS LINE 19) (SEE NOTE 2)

20

OTHER INCOME (800000) (SEE NOTE 1) 801000 INCOME / LOSS FROM CAFE (NET OF EXPENSES) 802000 RENTAL INCOME 803000 SALES TAX COMMISSION 804000 SPECIAL ORDER FEES COLLECTED 805000 OUT OF PRINT SEARCH FEES COLLECTED 806000 BOOK CLUB MEMBERSHIPS 810000 INTEREST INCOME - FINANCE CHARGES CUSTOMER. ACCOUNTS 811000 INTEREST INCOME 812000 DIVIDEND INCOME 813000 CAPITAL GAINS INCOME 814000 GAIN ON SALE OF FIXED ASSETS 819000 OTHER INCOME OTHER EXPENSE (820000) (SEE NOTE 1) 821000 INTEREST EXPENSE 822000 MORTGAGE INTEREST EXPENSE 823000 LOSS ON SALE OF FIXED ASSETS 824000 UNINSURED CASUALTY LOSS 829000 OTHER EXPENSES NET INCOME BEFORE TAXES (LINE 20 PLUS LINE 21 MINUS LINE 22) (SEE NOTE 2)

21 21 21 21 21 21 21 21 21 21 21 21 21 -22 & 24 5 22 22 22 23

INCOME TAX (900000) (SEE NOTE 1) 901000 FEDERAL INCOME TAX 902000 STATE INCOME TAX 903000 LOCAL INCOME TAX

N/A N/A N/A N/A

NET INCOME (SEE NOTE 2) AMERICAN BOOKSELLERS ASSOCIATION STANDARD CHART OF ACCOUNTS NOTES

N/A

1. This account represents a heading and indicates the general manner in which the chart of accounts and its numbering is organized. 2. This is a total which is normally shown on financial statements and is also required by ABACUS. It does not represent an account per se. It is therefore not numbered and should not be posted to. 3. Payments of principal on a mortgage note are debits or decreases to this account. Such debits may be reported on line 5 of the profit and loss statement as part of occupancy expense. 4. Depending on the type of business organization, use one of the following set of accounts. 5. The total of these accounts is used in the calculation of returns percentages required on line 26 following ABACUS's profit and loss statement. 6. This account is used in the calculation of inventory shrinkage required on line 27 following ABACUS's profit and loss statement. 7. The "Current profit & loss" is a total that is added to the retained earnings account in the equity section at the end of the year and is required by ABACUS to be included in line P of the Balance Sheet. I should not be posted to.

Note: Where a "--" is shown in the column ABACUS line, it means that the account or total is not required by ABACUS. An example of this is where the detailed sub-accounts under a standard sub-account account are posted to various ABACUS lines but the total doesn't go anywhere on ABACUS.
Adopted by ABA Board of Directors 2/10/96, updated 09/2008