نموذج من دليل حسابات الفنادق

10000 Petty Cash CASH
10100 Cash on Hand CASH
10200 Regular Checking Account CASH
10300 Payroll Checking Account CASH
10400 Savings Account CASH
10500 Special Account CASH
10600 Investments-Money Market CASH
10700 Investments-Cert. of Deposit CASH
11000 Accounts Receivable ACCOUNTS RECEIVABLE
11400 Other Receivables ACCOUNTS RECEIVABLE
11500 Allowance for Doubtful Account ACCOUNTS RECEIVABLE
12000 Inventory-linen INVENTORY
12050 Inventory-rugs INVENTORY
12100 Inventory-silverware INVENTORY
12150 Inventory-food INVENTORY
12200 Inventory-beverage INVENTORY
12250 Inventory-supplies INVENTORY
12300 Inventory-other INVENTORY
14000 Prepaid Expenses OTHER CURRENT ASSETS
14100 Employee Advances OTHER CURRENT ASSETS
14200 Notes Receivable-Current OTHER CURRENT ASSETS
14300 Prepaid Contracts OTHER CURRENT ASSETS
14700 Other Current Assets OTHER CURRENT ASSETS
15000 Furniture and Fixtures FIXED ASSETS
15100 Equipment FIXED ASSETS
15200 Automobiles FIXED ASSETS
15300 Other Depreciable Property FIXED ASSETS
15400 Leasehold Improvements FIXED ASSETS
15500 Buildings FIXED ASSETS
15600 Building Improvements FIXED ASSETS
16900 Land FIXED ASSETS
17000 Accum. Depreciation-Furniture ACCUMULATED DEPRECIATION
17100 Accum. Depreciation-Equipment ACCUMULATED DEPRECIATION
17200 Accum. Depreciation-Automobil ACCUMULATED DEPRECIATION
17300 Accum. Depreciation-Other ACCUMULATED DEPRECIATION
17400 Accum. Depreciation-Leasehold ACCUMULATED DEPRECIATION
17500 Accum. Depreciation-Buildings ACCUMULATED DEPRECIATION
17600 Accum. Depreciation-Bldg Imp ACCUMULATED DEPRECIATION
19000 Deposits OTHER ASSETS
19100 Organization Costs OTHER ASSETS
19150 Accum Amortiz - Organiz Costs OTHER ASSETS
19200 Notes Receivable- Noncurrent OTHER ASSETS
19900 Other Noncurrent Assets OTHER ASSETS
20000 Accounts Payable-non-specified ACCOUNTS PAYABLE
20100 Accounts Payable-auto rental ACCOUNTS PAYABLE
20200 Accounts Payable-banquet opera ACCOUNTS PAYABLE
20300 Accounts Payable-barber shop ACCOUNTS PAYABLE
20400 Accounts Payable-beauty shop ACCOUNTS PAYABLE
20500 Accounts Payable-gift shop ACCOUNTS PAYABLE
20600 Accounts Payable-room movies ACCOUNTS PAYABLE
20700 Accounts Payable-laundry ACCOUNTS PAYABLE
20800 Accounts Payable-newsstand ACCOUNTS PAYABLE
20900 Accounts Payable-operating ACCOUNTS PAYABLE
21000 Accounts Payable-safe deposits ACCOUNTS PAYABLE
21100 Accounts Payable-supplies ACCOUNTS PAYABLE
23000 Accrued Expenses OTHER CURRENT LIABILITIES
23100 Sales Tax Payable OTHER CURRENT LIABILITIES
23200 Wages Payable OTHER CURRENT LIABILITIES
23300 401 K Deductions Payable OTHER CURRENT LIABILITIES
23400 Federal Payroll Taxes Payable OTHER CURRENT LIABILITIES
23500 FUTA Tax Payable OTHER CURRENT LIABILITIES
23600 State Payroll Taxes Payable OTHER CURRENT LIABILITIES
23700 SUTA Tax Payable OTHER CURRENT LIABILITIES
23800 Local Payroll Taxes Payable OTHER CURRENT LIABILITIES
23900 Income Taxes Payable OTHER CURRENT LIABILITIES
24000 Other Taxes Payable OTHER CURRENT LIABILITIES
24100 Current Portion Long-Term Debt OTHER CURRENT LIABILITIES
24300 Customer Deposits OTHER CURRENT LIABILITIES
24700 Other Current Liabilities OTHER CURRENT LIABILITIES
24800 Suspense - Clearing Account OTHER CURRENT LIABILITIES
27000 Notes Payable-Noncurrent LONG-TERM LIABILITIES
27400 Other Long-Term Liabilities LONG-TERM LIABILITIES
40000 Sales-banquet operations INCOME
40200 Sales-in-room services INCOME
40400 Sales-laundry and valet INCOME
40600 Sales-nightclub INCOME
40800 Sales-restaurant INCOME
41000 Sales-room rental INCOME
41200 Sales-store space rental INCOME
41400 Sales-telephone INCOME
41600 Interest Income INCOME
41800 Other Income INCOME
45400 Finance Charge Income INCOME
45500 Shipping Charges Reimbursed INCOME
48000 Sales Returns and Allowances INCOME
49000 Sales Discounts INCOME
50000 Cost of Sales COST OF SALES
57000 Cost of Sales- Salaries and Wages COST OF SALES
60000 Advertising Expense EXPENSES
60500 Amortization Expense EXPENSES
61000 Auto Expenses EXPENSES
61500 Bad Debt Expense EXPENSES
62000 Bank Charges EXPENSES
62500 Cash Over and Short EXPENSES
63000 Charitable Contributions Exp EXPENSES
63500 Commissions and Fees Exp EXPENSES
64000 Depreciation Expense EXPENSES
64500 Dues and Subscriptions Exp EXPENSES
65000 Employee Benefit Programs Exp EXPENSES
65500 Freight Expense EXPENSES
66000 Gifts Expense EXPENSES
66500 Guest Loss and Damages Exp EXPENSES
67000 Guest Transportation Expense EXPENSES
67500 Hired Entertainment Expense EXPENSES
68000 House Phones Expense EXPENSES
68500 Income Tax Expense EXPENSES
69000 Insurance Expense EXPENSES
69500 Interest Expense EXPENSES
70000 Laundry and Cleaning Exp EXPENSES
70500 Legal and Professional Expense EXPENSES
71000 Licenses Expense EXPENSES
71500 Loss on NSF Checks EXPENSES
72000 Maintenance Expense EXPENSES
72500 Meals and Entertainment Exp EXPENSES
73000 Office Expense EXPENSES
73500 Other Taxes EXPENSES
74000 Payroll Tax Expense EXPENSES
74500 Penalties and Fines Exp EXPENSES
75000 Pension/Profit-Sharing Plan Exp EXPENSES
75500 Postage Expense EXPENSES
76000 Rent or Lease Expense EXPENSES
76500 Repairs Expense EXPENSES
77000 Salaries Expense EXPENSES
77500 Security Expense EXPENSES
78000 Storage Expense EXPENSES
78500 Supplies Expense EXPENSES
79000 Telephone Expense EXPENSES
79500 Travel Expense EXPENSES
80000 Utilities Expense EXPENSES
80500 Wages Expense EXPENSES
89000 Other Expense EXPENSES
89500 Purchase Disc- Expense Items EXPENSES
90000 Gain/Loss on Sale of Assets EXPENSES
Peachtree Accounting Help, Copyright © 1992-1998 Peachtree Software, Inc. All rights reserved.

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