Cash Securities |
Sales |
||
|---|---|---|---|
GL # |
Description |
GL # |
Description |
10000 |
Cash on Hand |
32000 |
New Equipment |
|
|
32100 |
New Equipment |
10200 |
Cash in Bank |
32200 |
New Equipment |
10300 |
Cash Sales Clearing |
32300 32400 |
New Equipment New Equipment |
10400 |
Petty Cash & Change Fund |
32500 |
Used Equipment |
10700 |
Contracts in Transit |
32700 |
Other Equipment Non Industry |
10900 |
Securities |
32800 |
Rental Equipment Revenue |
Accounts Receivable |
32900 |
Rental Equipment Sales |
|
GL # |
Description |
33000 |
Parts - Wholesale/Warranty |
11000 |
Notes Receivables |
33100 |
Parts - Internal |
11100 |
Parts & Service |
33200 |
Parts - Counter Retail |
11200 |
Equipment |
33300 |
Parts - Shop Retail |
11300 |
Rentals |
|
|
11600 |
Warranty & Supplier |
|
|
11700 |
Volume Discounts |
33700 |
Service Labor - Customer |
11900 |
Allowance Doubtful Receivables |
33800 |
Service Labor - Internal/Warranty |
Inventory |
33900 |
Sublet Repairs |
|
GL # |
Description |
34000 38000 |
Machine/Delivery/Mileage Charges RFS-Rental Revenue
|
12000 |
New Equipment |
Cost of Sales |
|
12100 12200 |
New Equipment New Equipment |
GL # |
Description |
12300 12400 12500 |
New Equipment New Equipment Used Tractors & Equipment |
42000 |
New Equipment |
12600 |
Reserve - Equipment Decline in Value |
42100 |
New Equipment |
12700 |
Other Non Industry Related |
42200 |
New Equipment |
12900 |
Rental Equipment |
42300 42400 |
New Equipment New Equipment |
13200 |
Parts & Accessories |
42500 42600 |
Used Equipment Wholegoods Inv Adjustment |
13600 |
Allowance for Parts Inv Adjust |
42700 |
Other equipment Non Industry |
13700 13900 |
Labor in Process Sublet |
42800 |
Rental Equipment Revenue |
Prepaid Expenses |
42900 |
Rental Equipment Sales |
|
GL # |
Description |
43000 |
Parts - Wholesale/Warranty |
|
|
43100 |
Parts - Internal |
|
|
43200 |
Parts - Counter Retail |
14100 |
Prepaid Taxes & Licenses |
43300 |
Parts - Shop Retail |
14200 |
Prepaid Insurance |
|
|
14300 |
Prepaid Rent & Lease |
43600 |
Parts Inventory Adjustment |
14400 |
Prepaid Interest |
43700 |
Service Labor - Customer |
14900 |
Prepaid Other |
43800 |
Service Labor - Internal/Warranty |
Fixed Assets |
43900 44000 48000 |
Sublet Repairs Machine/Delivery/Mileage RFS-Rental Revenue
|
|
GL # |
Description |
Other Income & Deductions (Increases Credit Side) |
|
15000 |
Land |
GL # |
Description |
15200 |
Buildings |
50000 |
Cash Discounts Earned |
15300 |
Accum Dep - Buildings |
50100 |
Other Dealer Rewards |
15400 |
Shop Tools & Equipment |
50200 50500 |
Volume Discount Other Income |
15500 |
Accum Dep - Shop Tools |
52100 |
Interest Earned |
15600 |
Furniture & Fixtures |
52200 |
Finance Income |
15700 |
Accum Dep - Furn. & Fixtures |
52500 |
Gain - Loss on Fixed Assets |
15800 |
Cars/Trucks/Trailers |
Other Income & Deductions (Increases Debit Side) |
|
15900 16000 16100 16200 16300 |
Accum Dep - Vehicles Leasehold Improvements Accum Dep - Leasehold Improvements Rental Equipment (Fleet) Accum Dep. Rental Equipment |
GL # |
Description |
Other Assets |
55000 |
Cash Discounts Allowed |
|
GL # |
Description |
55100 |
Accounts Receivable Reserve |
|
|
55200 |
Repossession Loss |
17000 |
Finance Reserve/Holdbacks |
55300 |
Decline in Inventory Value |
17100 |
Prov for Doubtful Fin Receivable |
55500 |
Other Deductions |
17400 |
Due from Officer/Employee |
Expenses |
|
17500 |
Other |
GL # |
Description |
17600 17700 |
Intangible Assets Due from Affiliated Entities |
64000 |
Advertising |
Notes Payable |
64100 |
Sales Promotion & Demo |
|
GL # |
Description |
64200 |
Policy & Warranty - New |
22000 |
New Equipment |
64300 |
Policy & Warranty - Used |
22100 |
New Equipment |
64400 |
Service Shop Warranty |
22200 |
New Equipment |
65000 |
Compensation - Salesman |
22300 |
New Equipment |
65100 |
Compensation - Manager/Owner |
22400 22500 |
New Equipment Used Tractors & Equipment |
65200 |
Compensation - Office Employee |
22700 |
Other |
65300 |
Compensation - Parts |
22900 |
Rental Equipment |
65400 65500 |
Compensation - Shop Admin/Other Bonuses - Managers/Owners |
Accounts Payable |
65600 |
Payroll Taxes |
|
GL # |
Description |
65700 |
Employee Benefits - Other |
23800 |
Banks |
65800 |
Freight |
23900 |
Other |
66000 |
Tools & Shop Supplies |
24000 |
General and local vendors |
66400 |
Rent & Lease Expense |
24100 |
Cash/Parts Account |
66500 |
Taxes - Real Estate |
24200 |
Cash/Parts Account |
66600 |
Insurance - Real Estate |
24300 |
Dividends Payables |
66700 |
Repair/Maint - Real Estate |
24400 |
Customer Deposits |
66800 |
Interest - Real Estate |
26000 |
Accrued Payroll |
66900 |
Depreciation - Real Estate |
26100 |
Bonus-Employees |
67000 |
Amort - Leasehold Improvement |
26200 |
Bonus-Owner or Operator |
67100 |
Telephone |
26300 |
Social Security Taxes |
67200 |
Utilities |
26400 |
Federal Withholding Taxes |
67300 |
Depreciation |
26500 26600 |
State Withholding City Withholding |
67400 |
Repair to Equipment |
26700 |
Federal Unemployment Tax |
67500 |
Vehicle Expense |
26800 |
State Unemployment Tax |
67600 |
Insurance |
26900 |
Other |
68000 |
Interest - Floor Plan |
Accrued Liabilities |
68100 |
Interest - Other |
|
GL # |
Description |
68200 |
Training |
27000 |
Sales Tax Payable |
68300 |
Taxes/License - Esc Payroll |
27100 |
Property/Other Tax |
68400 |
Office Supplies & Postage |
27200 |
Fed St Income Tax - Curr Year |
68500 |
Travel & Entertainment |
27300 |
Fed St Income Tax - Prior Year |
68600 |
Audit/Legal/Professional Fees |
27400 |
Insurance Payable |
68700 |
Bank & Credit Card Charges |
27500 |
Interest Payable |
68800 |
Bad Debts |
27600 |
Miscellaneous |
68900 |
Dues/Subscriptions/Contributions |
|
|
69000 |
Business Systems/Computer Services |
Long-Term Indebtness |
69500 |
Provision for Income Tax |
|
GL # |
Description |
69900 |
Miscellaneous |
28000 |
Mortgages-Real Estate |
|
|
28100 |
Mortgages-Equipment |
|
|
28200 |
Long Term Notes rental equipment (fleet) |
|
|
28300 28400 28500 |
Long Term Notes (other) Long Term Notes Shareholders (Affil) Long Term Notes Shareholders (Sub) |
|
|
Net Worth |
|
|
|
GL # |
Description |
|
|
29000 |
Cap Stock-Prev/Investment |
|
|
29100 |
Capital Stock-Common |
|
|
29200 |
Retained Earnings |
|
|
29300 |
Restricted Retained Earnings |
|
|
29400 |
Contributed Capital |
|
|
29500 |
Dividends or Withdrawals |
|
|
|
|
|
|
29700 |
Profit or Loss Current Year |
|
|
|
|
|
|
|
|
|
|