CHART OF ACCOUNTS Account Code CA-101 CA-102 CA-103 CA-104 CA-105 CA-106 FA-201 FA-202 FA-203 CL-301 EQ-401

EQ-402 RE-501 RE-502 RE-503 RE-504 RE-505 RE-506 RE-507 RE-508 RE-509 RE-510 Account Title Cash on Hand Cash in Bank Accounts Receivable Merchandise Inventory Prepaid Rent Expense Cash Advances to Employees Delivery Van Electrical Installations Store Improvements Accounts Payable R. Tuazon, Capital R. Tuazon, Drawings Purchases Merchandise Cash Sales Credit Sales Taxes & Licenses Transportation Expense Meals Rent Expense Fuel & Lubricants Miscellaneous Expense Light, Power & Water