2. 16 Exploring QuickBooks with Rock Castle Construction PROJECT 2 CHART OF ACCOUNTS (ACCOUNT LISTING) ! ! ! ! ! ! ct 2 Larry's Landscaping g Account Type Balance Total Description Accnt. # Tax Line Barter Account Bank 0.00 Business to Business Barter Cash Expenditures Bank Checking Bank 99,250.02 Great Statewide Bank 225.23 Wash acct for cash expenses Savings Bank 5,987.50 Great Statewide Bank 1200 · Accounts Receivable Accounts Receivable 35,810.02 Employee advances Other Current Asset 100.00 Prepaid Insurance Other Current Asset 500.00 1300 · Inventory Asset Other Current Asset 6,937.08 1300 1400 · Undeposited Funds Other Current Asset 110.00 1400 1200 1500 · Truck Fixed Asset 12,025.00 1500 1500 · Truck:1510 · Original Purchase Fixed Asset 13,750.00 Purchase Price of Asset 1510 1500 · Truck:1520 · Accumulated Depreciation Fixed Asset -1,725.00 1520 2000 · Accounts Payable Accounts Payable 2,578.69 2000 QuickBooks Credit Card Credit Card 70.00 Platinum MasterCard QuickBooks Credit Card:QBCC Field Office Credit Card 45.00 QBCC for Field Office Manager QuickBooks Credit Card:QBCC Home Office Credit Card 25.00 QBCC for Management Office QuickBooks Credit Card:QBCC Sales Dept Credit Card 0.00 QBCC for Sales Office 2100 · CalOil Card Credit Card 1,403.99 Payments on Account Other Current Liability -1,520.00 Deposits rec'd from customers 2102 · Payroll Liabilities Other Current Liability 2111 · Direct Deposit Liabilities 2300 · Sales Tax Payable 2100 5,520.47 2102 Other Current Liability 0.00 2111 Other Current Liability 2,086.50 2300 Bank of Anycity Loan Long Term Liability 19,932.65 Equipment Loan Long Term Liability 3,911.32 2400 · Bank Loan Long Term Liability 5,369.06 Recapitalization Loan 2400 3000 · Owner's Equity Equity -5,000.00 3000 3000 · Owner's Equity:3010 · Owner's Draw Equity -5,000.00 3010 3000 · Owner's Equity:3020 · Owner's Contributions Equity 0.00 3020 3100 · Retained Earnings Equity 3200 · Opening Bal Equity Equity Retail Sales Income Service Income 4100 · Landscaping Services Income 4100 Schedule C: Gross receipts or sales 4100 · Landscaping Services:4000 · Design Services Income 4000 Schedule C: Gross receipts or sales 4100 · Landscaping Services:4110 · Job Materials 4110 Schedule C: Gross receipts or sales 4100 · Landscaping Services:4110 · Job Materials:411 Income 4111 Schedule C: Gross receipts or sales 4100 · Landscaping Services:4110 · Job Materials:411 Income 4112 Schedule C: Gross receipts or sales 4100 · Landscaping Services:4110 · Job Materials:411 Income 4113 Schedule C: Gross receipts or sales 4100 · Landscaping Services:4110 · Job Materials:411 Income 4114 Schedule C: Gross receipts or sales 4100 · Landscaping Services:4120 · Labor Income 4120 Schedule C: Gross receipts or sales 4100 · Landscaping Services:4120 · Labor:4121 · InstaIncome 4121 Schedule C: Gross receipts or sales 4100 · Landscaping Services:4120 · Labor:4122 · MainIncome 4122 Schedule C: Gross receipts or sales 4100 · Landscaping Services:4130 · Equipment Renta Income 4130 Schedule C: Gross receipts or sales 4200 · Discounts 4200 Schedule C: Gross receipts or sales ! ! ! ! ! ! ! ! ! ! ! ! 151,970.07 Income 3100 3200 4100 · Landscaping Services:4110 · Job Materials:Mis Income Income 4300 · Other Income Income 4300 Schedule C: Other business income 4400 · Markup Income Income 4400 Schedule C: Gross receipts or sales 4999 · Uncategorized Income Income 4999 Schedule C: Other business income 5000 · Cost of Goods Sold Cost of Goods Sold 5000 Schedule C: Materials/supplies, COGS 6000 · Advertising Expense 6000 Schedule C: Advertising 6100 · Amortization Expense Expense 6100 6200 · Automobile Expense 6200 Schedule C: Car and truck expenses 6200 · Automobile:Insurance Expense 6200 · Automobile:License & Fees Expense Computer Accounting with QuickBooks 2015 by Donna Kay ©McGraw-Hill Education, 2016