và cũng liệt kê các biểu đồ mẫu của tài khoản mỗi lần sử dụng các định dạng. Tất cả các bảng xếp hạng của các tài khoản thể hiện trong phụ lục này theo cùng một chuỗi mã hóa tài khoản, itemizes các tài khoản trong bảng cân đối kế toán đầu tiên, thứ hai và báo cáo thu nhập. Đó là trình tự như sau: | APPENDIX A The Chart of Accounts This appendix describes the types of account numbering formats that can be used to construct a chart of accounts and also lists sample charts of accounts that use each of the formats. All of the charts of accounts shown in this appendix follow the same general sequence of account coding which itemizes the accounts in the balance sheet first and the income statement second. That sequence looks like this Current assets Fixed assets Other assets Current liabilities Long-term liabilities Equity accounts Revenue Cost of goods sold Selling general and administrative expenses Income taxes Extraordinary items THREE-DIGIT ACCOUNT CODE STRUCTURE A three-digit account code structure allows one to create a numerical sequence of accounts that contains up to 1 000 potential accounts. It is useful for small businesses that have no pre-defined departments or divisions that must be broken out separately. A sample chart of accounts using this format is shown below 553 554 Appendix A The Chart of Accounts Account Number Description 010 020 030 040 050 060 070 080 090 100 110 120 130 140 150 160 170 180 190 200 300 310 320 330 340 350 360 370 400 500 510 600 700 710 720 730 800 805 810 815 825 830 835 840 Cash Petty cash Accounts receivable Reserve for bad debts Marketable securities Raw materials inventory Work-in-process inventory Finished goods inventory Reserve for obsolete inventory Fixed assets Computer equipment Fixed assets Computer software Fixed assets Furniture and fixtures Fixed assets Leasehold improvements Fixed assets Machinery Accumulated depreciation Computer equipment Accumulated depreciation Computer software Accumulated depreciation Furniture and fixtures Accumulated depreciation Leasehold improvements Accumulated depreciation Machinery Other assets Accounts payable Accrued payroll liability Accrued vacation liability Accrued expenses liability Other Unremitted sales taxes Unremitted pension payments Short-term notes payable Other .
