MIYUKI F.

NAKATA CHARTS OF ACCOUNT

Account Code Classification Account Title Debit Credit
1000 Cash Increase
1200 Accounts Receivable Increase
1201 Allowance for Bad Debts Increase
Current Assets
1300 Inventory Increase
1400 Prepaid Expenses Increase
1500 Supplies Increase
1600 Office Equipment Increase
1601 Accumulated Depreciated – Office Equip Increase
1650 Store Equipment Increase
1651 Accumulated Depreciated – Store Equip Increase
1680 Non – current Transportation Equip Increase
1681 Assets Accumulated Depreciated – Transpo Equip Increase
1750 Building Increase
1751 Accumulated Depreciated – Building Increase
1800 Land Increase
1900 Intangible Assets Increase
2000 Accounts Payable Increase
2100 Notes Payable Increase
2200 Accrued Expenses Increase
Liabilities
2201 Salaries Payable Increase
2202 Utilities Payable Increase
2300 Income Taxes Payable Increase
3000 Owner’s Capital Increase
Equity
3100 Owner’s Withdrawal Increase
4000 Service Revenue Increase
4100 Sales Increase
4101 Income Sales Returns and Allowances Increase
4102 Sales Discount Increase
4150 Interest Income Increase
5000 Cost of Sales Increase
5100 Purchases Increase
5101 Purchase Returns and Allowances Increase
5102 Purchase Discount Increase
5103 Freight In Increase
6100 Salaries Expense Increase
6150 Supplies Expense Increase
6200 Utilities Expense Increase
6220 Communication Expense Increase
Expenses
6250 Travel Expense Increase
6300 Rental Expense Increase
6350 Fuel Expense Increase
6400 Advertising Expense Increase
6410 Delivery Expense Increase
6450 Commission Expense Increase
6500 Depreciation Expense Increase
6600 Taxes and Licenses Increase
6700 Interest Expense Increase