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Accounting > Chart of Accounts > Flashcards

Chart of Accounts Flashcards

1
Q

000s

A

Cash Accounts

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2
Q

100s

A

Assets

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3
Q

200s

A

Liabilities

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4
Q

300s

A

Revenue

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5
Q

400s

A

Operating Expenses

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6
Q

500s

A

Salary

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7
Q

600s

A

General Administrative Expense

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8
Q

700s

A

Software Adj

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9
Q

800s

A

Non-operating Income

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10
Q

900s

A

Non-operating Expense

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11
Q

Cash Accounts

A

000s

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12
Q

Assets

A

100s

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13
Q

General Administrative Expense

A

600s

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14
Q

Liabilities

A

200s

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15
Q

Non-operating Income

A

800s

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16
Q

Non-operating Expense

A

900s

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17
Q

Operating Expenses

A

400s

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18
Q

Revenue

A

300s

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19
Q

Salary

A

500s

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20
Q

Software Adj

A

700s

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21
Q

311

A

TRUCKING

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22
Q

312

A

TRUCKING (CANON)

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23
Q

321

A

AIR IMP FORWARDING & HANDLING

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24
Q

322

A

AIR IMP CUSTOM HOUSE BROKERAGE

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25
Q

323

A

AIR IMP BB,IT,CFS,REFORWARDING

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26
Q

326

A

AIR IMP INLAND FREIGHT

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27
Q

330

A

AIR EXPORT SCREENING FEE

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28
Q

331

A

AIR EXP COMMISSIONS

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29
Q

332

A

AIR EXP CONSOLI AIR FREIGHT

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30
Q

333

A

AIR EXP OTHER

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31
Q

334

A

AIR EXP SEA & AIR (S.A.T.)

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32
Q

335

A

AIR EXP FUEL SURCHARGE

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33
Q

336

A

AIR EXP INLAND FREIGHT

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34
Q

337

A

AIR DOM AIR FREIGHT

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35
Q

338

A

AIR DOM OTHER

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36
Q

339

A

AIR EXP SECURITY SURCHARGE

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37
Q

341

A

HOUSEHOLD IMP FWRD & HANDLING

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38
Q

342

A

HOUSEHOLD EXP FWRD & HANDLING

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39
Q

343

A

HOUSEHOLD DOMESTIC

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40
Q

344

A

HOUSEHOLD EXP OCEAN FREIGHT

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41
Q

346

A

HOUSEHOLD IMP INLAND FREIGHT

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42
Q

347

A

HOUSEHOLD EXP INLAND FREIGHT

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43
Q

348

A

HOUSEHOLD DOMESTIC MOVING

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44
Q

351

A

OCEAN IMP FORWARDING& HANDLING

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45
Q

352

A

OCEAN EXP FORWARDING& HANDLING

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46
Q

353

A

WAREHOUSE FORWARDING& HANDLING

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47
Q

354

A

OCEAN EXP OCEAN FREIGHT

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48
Q

355

A

OCEAN IMP CUSTOM HOUSE BROKRGE

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49
Q

356

A

OCEAN IMP INLAND FREIGHT

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50
Q

357

A

OCEAN EXP INLAND FREIGHT

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51
Q

358

A

WAREHOUSE INLAND FREIGHT

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52
Q

359

A

OCEAN IMP OCEAN FREIGHT /NVOCC

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53
Q

361

A

OTHER REVENUE

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54
Q

362

A

OTHER REVENUE IT SUPPORT

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55
Q

401

A

FUEL(DIESEL)

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56
Q

402

A

FUEL(PROPANE/FOLKLIFT)

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57
Q

403

A

UTILITIES(GAS)

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58
Q

404

A

UTILITIES(WATER)

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59
Q

405

A

DISPOSAL

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60
Q

406

A

PACKING MATERIAL FEE

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61
Q

407

A

EQUIPMENT, SUPPLIES

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62
Q

408

A

TRAVEL EXPENSE

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63
Q

410

A

AUTO EXPENSE

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64
Q

411

A

FUEL(GASOLINE)

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65
Q

412

A

INDEMNITY

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66
Q

414

A

UTILITIES(ELECTRICITY)

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67
Q

415

A

EMPLOYMENT AGENCY FEE

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68
Q

416

A

SECURITY & MAINTENANCE

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69
Q

417

A

INLAND FREIGHT

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70
Q

418

A

SUBCONTRACT FEE

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71
Q

419

A

DOMESTIC AIR

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72
Q

420

A

DOMESTIC TRUCK

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73
Q

421

A

COMMISSION

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74
Q

422

A

BOND PREMIUM

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75
Q

423

A

REPAIR

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76
Q

424

A

MILEAGE

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77
Q

427

A

INLAND FREIGHT DTS

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78
Q

429

A

MISCELLANEOUS

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79
Q

430

A

AIR CNSL SCREENING FEE

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80
Q

431

A

AIR CNSL. MASTER AIR FREIGHT

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81
Q

432

A

AIR CNSL. INSURANCE

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82
Q

433

A

AIR CNSL. BULK BREAK

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83
Q

434

A

AIR CNSL. REFORWARDING ETC

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84
Q

435

A

AIR CNSL. INLAND FREIGHT (USA)

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85
Q

436

A

AIR CNSL. FUEL SURCHARGE

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86
Q

437

A

AIR CNSL. SECURITY SURCHARGE

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87
Q

439

A

AIR CNSL.OTHER CHARGE

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88
Q

441

A

NVOCC OCEAN FREIGHT

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89
Q

442

A

NVOCC INLAND FREIGHT (USA)

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90
Q

443

A

NVOCC LIABILITY INSURANCE

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91
Q

444

A

NVOCC REFORWARDING ETC

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92
Q

445

A

NVOCC FOREIGN HANDLING ETC

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93
Q

446

A

NVOCC OCEAN FREIGHT (IMP)

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94
Q

451

A

HOUSEHOLD OCEAN FREIGHT

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95
Q

452

A

HOUSEHOLD INLAND FREIGHT

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96
Q

453

A

HOUSEHOLD LIABILITY INSURANCE

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97
Q

454

A

HOUSEHOLD REFORWARDING ETC

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98
Q

455

A

HOUSEHOLD FOREIGN HANDLING ETC

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99
Q

461

A

VEHICLE

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100
Q

462

A

BUILDING

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101
Q

463

A

MACHINERY ETC.

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102
Q

473

A

DEPRECIATION

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103
Q

481

A

FOREIGN INLAND FREIGHT

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104
Q

490

A

INTERNAL CONSOL.OCN.FRT.EXPENS

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105
Q

491

A

INTERNAL INLAND FREIGHT

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106
Q

493

A

INTERNAL OPERATING EXPENSES

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107
Q

495

A

INTERNAL AIRFREIGHT (SALES.)

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108
Q

496

A

INTERNAL AIRFREIGHT (CONSOLI.)

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109
Q

497

A

INTERNAL RENT

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110
Q

501

A

WAGE

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111
Q

503

A

WAGE (TEMP)

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112
Q

551

A

SALARY

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113
Q

553

A

SALARIES(TEMP)

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114
Q

561

A

WELFARE

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115
Q

562

A

EMPLOYEE PAYROLL TAX

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116
Q

563

A

INSURANCE

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117
Q

571

A

PENSION

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118
Q

572

A

401K MATCH UP

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119
Q

581

A

ACCRUED SALARY

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120
Q

582

A

ACCRUED BONUS & GIFT

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121
Q

591

A

SALARY-OTHER

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122
Q

601

A

ADVERTISEMENT

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123
Q

602

A

ENTERTAINMENT

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124
Q

603

A

GIFT-OVER $25.00/PERSON

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125
Q

604

A

GIFT-UNDER/EQUAL $25.00/PERSON

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126
Q

605

A

BOOK, SUBSCRIPTION

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127
Q

606

A

OFFICE SUPPLY

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128
Q

607

A

OFFICE EQUIPMENT

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129
Q

608

A

TRAVEL EXPENSE

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130
Q

609

A

TRAVEL MEALS

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131
Q

610

A

AUTO EXPENSE

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132
Q

611

A

TELEPHONE EXPENSE

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133
Q

612

A

COMPUTER LINE

134
Q

613

135
Q

614

A

MOVING EXPENSE

136
Q

615

137
Q

616

A

SECURITY & CUSTODIAN

138
Q

617

A

UTILITIES(ELECTRICITY)

139
Q

618

A

OUT-SOURCING FEE

140
Q

619

A

EMPLOYMENT EXPENSE

141
Q

622

142
Q

623

143
Q

624

A

MEMBERSHIP FEE

144
Q

625

A

PROFESSIONAL FEE

145
Q

626

146
Q

628

A

SOFTWARE EXPENSE

147
Q

630

A

MISCELLANEOUS

148
Q

631

A

FUEL(GASOLINE)

149
Q

632

A

FUEL(DIESEL)

150
Q

633

A

UTILITIES(GAS)

151
Q

634

A

UTILITIES(WATER)

152
Q

635

A

OFFICE PAPER

153
Q

651

A

PROPERTY TAX

154
Q

652

A

REAL ESTATE TAX

155
Q

657

156
Q

658

A

MISCELLANIOUS TAX

157
Q

659

A

ENTERTAINMENT/ MEALS SURCHARGE

158
Q

661

159
Q

662

160
Q

663

A

OFFICE MACHINERY

161
Q

673

A

DEPRECIATION

162
Q

681

163
Q

685

A

BADDEBT ALLOWANCE

164
Q

687

A

H.O.EXPENSE FOR HHG PLANNING

165
Q

688

A

H.O.EXPENSE FOR LOGISTICS PLAN

166
Q

689

A

INTERNAL RENT

167
Q

690

A

H.O.EXPENSE FOR CORP MKT DIV

168
Q

691

A

H.O.EXPENSE FOR I.S.

169
Q

692

A

INTERNAL PENALTY

170
Q

693

A

INTERNAL TRANSACTION

171
Q

694

A

H.O.EXPENSE FOR TRUCK PLANNING

172
Q

695

A

H.O.EXPENSE FOR ADMINISTRATION

173
Q

696

A

H.O.EXPENSE FOR ACCOUNT

174
Q

697

A

H.O.EXPENSE FOR AIR

175
Q

698

A

H.O.EXPENSE FOR OCEAN

176
Q

699

A

H.O.EXPENSE CUSTOM BROKERAGE

177
Q

AIR DOM AIR FREIGHT

178
Q

AIR DOM OTHER

179
Q

AIR EXP COMMISSIONS

180
Q

AIR EXP CONSOLI AIR FREIGHT

181
Q

AIR EXP FUEL SURCHARGE

182
Q

AIR EXP INLAND FREIGHT

183
Q

AIR EXP OTHER

184
Q

AIR EXP SEA & AIR (S.A.T.)

185
Q

AIR EXP SECURITY SURCHARGE

186
Q

AIR EXPORT SCREENING FEE

187
Q

AIR IMP BB,IT,CFS,REFORWARDING

188
Q

AIR IMP CUSTOM HOUSE BROKERAGE

189
Q

AIR IMP FORWARDING & HANDLING

190
Q

AIR IMP INLAND FREIGHT

191
Q

HOUSEHOLD DOMESTIC

192
Q

HOUSEHOLD DOMESTIC MOVING

193
Q

HOUSEHOLD EXP FWRD & HANDLING

194
Q

HOUSEHOLD EXP INLAND FREIGHT

195
Q

HOUSEHOLD EXP OCEAN FREIGHT

196
Q

HOUSEHOLD IMP FWRD & HANDLING

197
Q

HOUSEHOLD IMP INLAND FREIGHT

198
Q

OCEAN EXP FORWARDING& HANDLING

199
Q

OCEAN EXP INLAND FREIGHT

200
Q

OCEAN EXP OCEAN FREIGHT

201
Q

OCEAN IMP CUSTOM HOUSE BROKRGE

202
Q

OCEAN IMP FORWARDING& HANDLING

203
Q

OCEAN IMP INLAND FREIGHT

204
Q

OCEAN IMP OCEAN FREIGHT /NVOCC

205
Q

OTHER REVENUE

206
Q

OTHER REVENUE IT SUPPORT

207
Q

TRUCKING

208
Q

TRUCKING (CANON)

209
Q

WAREHOUSE FORWARDING& HANDLING

210
Q

WAREHOUSE INLAND FREIGHT

211
Q

AIR CNSL SCREENING FEE

212
Q

AIR CNSL. BULK BREAK

213
Q

AIR CNSL. FUEL SURCHARGE

214
Q

AIR CNSL. INLAND FREIGHT (USA)

215
Q

AIR CNSL. INSURANCE

216
Q

AIR CNSL. MASTER AIR FREIGHT

217
Q

AIR CNSL. REFORWARDING ETC

218
Q

AIR CNSL. SECURITY SURCHARGE

219
Q

AIR CNSL.OTHER CHARGE

220
Q

AUTO EXPENSE

221
Q

BOND PREMIUM

222
Q

BUILDING

223
Q

COMMISSION

224
Q

DEPRECIATION

225
Q

DISPOSAL

226
Q

DOMESTIC AIR

227
Q

DOMESTIC TRUCK

228
Q

EMPLOYMENT AGENCY FEE

229
Q

EQUIPMENT, SUPPLIES

230
Q

FOREIGN INLAND FREIGHT

231
Q

FUEL(DIESEL)

232
Q

FUEL(GASOLINE)

233
Q

FUEL(PROPANE/FOLKLIFT)

234
Q

HOUSEHOLD FOREIGN HANDLING ETC

235
Q

HOUSEHOLD INLAND FREIGHT

236
Q

HOUSEHOLD LIABILITY INSURANCE

237
Q

HOUSEHOLD OCEAN FREIGHT

238
Q

HOUSEHOLD REFORWARDING ETC

239
Q

INDEMNITY

240
Q

INLAND FREIGHT

241
Q

INLAND FREIGHT DTS

242
Q

INTERNAL AIRFREIGHT (CONSOLI.)

243
Q

INTERNAL AIRFREIGHT (SALES.)

244
Q

INTERNAL CONSOL.OCN.FRT.EXPENS

245
Q

INTERNAL INLAND FREIGHT

246
Q

INTERNAL OPERATING EXPENSES

247
Q

INTERNAL RENT

248
Q

MACHINERY ETC.

249
Q

MILEAGE

250
Q

MISCELLANEOUS

251
Q

NVOCC FOREIGN HANDLING ETC

252
Q

NVOCC INLAND FREIGHT (USA)

253
Q

NVOCC LIABILITY INSURANCE

254
Q

NVOCC OCEAN FREIGHT

255
Q

NVOCC OCEAN FREIGHT (IMP)

256
Q

NVOCC REFORWARDING ETC

257
Q

PACKING MATERIAL FEE

258
Q

REPAIR

259
Q

SECURITY & MAINTENANCE

260
Q

SUBCONTRACT FEE

261
Q

TRAVEL EXPENSE

262
Q

UTILITIES(ELECTRICITY)

263
Q

UTILITIES(GAS)

264
Q

UTILITIES(WATER)

265
Q

VEHICLE

266
Q

401K MATCH UP

267
Q

ACCRUED BONUS & GIFT

268
Q

ACCRUED SALARY

269
Q

EMPLOYEE PAYROLL TAX

270
Q

INSURANCE

271
Q

PENSION

272
Q

SALARIES(TEMP)

273
Q

SALARY

274
Q

SALARY-OTHER

275
Q

WAGE

276
Q

WAGE (TEMP)

277
Q

WELFARE

278
Q

ADVERTISEMENT

279
Q

AGENT FEE

280
Q

AUTO EXPENSE

281
Q

BOOK, SUBSCRIPTION

282
Q

BUILDING

283
Q

COMPUTER LINE

284
Q

DEPRECIATION

285
Q

DONATION

286
Q

EMPLOYMENT EXPENSE

287
Q

ENTERTAINMENT

288
Q

ENTERTAINMENT/ MEALS SURCHARGE

289
Q

FUEL(DIESEL)

290
Q

FUEL(GASOLINE)

291
Q

GIFT-OVER $25.00/PERSON

292
Q

GIFT-UNDER/EQUAL $25.00/PERSON

293
Q

INSURANCE

294
Q

MEMBERSHIP FEE

295
Q

MISCELLANEOUS

296
Q

MISCELLANIOUS TAX

297
Q

MOVING EXPENSE

298
Q

OFFICE EQUIPMENT

299
Q

OFFICE MACHINERY

300
Q

OFFICE PAPER

301
Q

OFFICE SUPPLY

302
Q

OUT-SOURCING FEE

303
Q

PENALTY

304
Q

POSTAGE

305
Q

PROFESSIONAL FEE

306
Q

PROPERTY TAX

307
Q

REAL ESTATE TAX

308
Q

REPAIR

309
Q

SECURITY & CUSTODIAN

310
Q

SOFTWARE EXPENSE

311
Q

TELEPHONE EXPENSE

312
Q

TRAVEL EXPENSE

313
Q

TRAVEL MEALS

314
Q

UTILITIES(ELECTRICITY)

315
Q

UTILITIES(GAS)

316
Q

UTILITIES(WATER)

317
Q

VEHICLE

318
Q

BAD DEBT

319
Q

BADDEBT ALLOWANCE

320
Q

H.O.EXPENSE CUSTOM BROKERAGE

321
Q

H.O.EXPENSE FOR ACCOUNT

322
Q

H.O.EXPENSE FOR ADMINISTRATION

323
Q

H.O.EXPENSE FOR AIR

324
Q

H.O.EXPENSE FOR CORP MKT DIV

325
Q

H.O.EXPENSE FOR HHG PLANNING

326
Q

H.O.EXPENSE FOR I.S.

327
Q

H.O.EXPENSE FOR LOGISTICS PLAN

328
Q

H.O.EXPENSE FOR OCEAN

329
Q

H.O.EXPENSE FOR TRUCK PLANNING

330
Q

INTERNAL PENALTY

331
Q

INTERNAL RENT

332
Q

INTERNAL TRANSACTION

Accounting (1 decks)

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