Cougar Mountain Software

Cougar Mountain Software Support Productivity Tools

For Cougar Mountain Software Support's
Professional Version (V7, V8, V9, V10, V11, V12 & V2009)

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Works with all versions of Cougar Mtn Professional for Windows and doesn't need to be upgraded when you do an update/upgrade to your Cougar Mountain Software Support

For more info, please fill the info below, call us on (714) 228-5444 or fax us at (800) 531-2944.

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COMBINATION CHART OF ACCOUNTS
FOR MULTIPLE TYPES OF COMPANIES

PREPARED BY GPS FINANCIAL - 11/01/98 -- sales@cougarmtnsupport.com
WITH SPECIAL THANKS TO ALICIA LIPTON FOR THE TAX SCHEDULE INFO

Date: 12/20/98
ACCT # DESCRIPTION
1120 1120
Schedule Line #
CURRENT ASSETS
10xx Cash
1001 Petty Cash Sch L 1 (b)
1011 Checking Account-Gen'l Sch L 1 (b)
1031 Checking Account-Payroll Sch L 1 (b)
1041 Savings/Money Market Accounts Sch L 1 (b)
1051 Undeposited funds Sch L 1 (b)
1061 Money Market Sch L 1 (b)
1063 Certificates of Deposits Sch L 1 (b)
1065 Bonds-Marketable Sch L 4 (b)
1071 Stocks-Marketable Sch L 9 (b)
1081 Mutual Funds Sch L 9 (b)
1091 Less: Lower of Cost or Market Val.. Sch L 4 (b)
11xx Accounts Receivable
1101 Accounts Receivable-Trade Sch L 2 a (a)
1121 Accounts Receivable-Billed Retention Sch L 2 a (a)
1131 Accounts Receivable-Unbilled Retention Sch L 2 a (a)
1141 Less: Customers with Credit Balances Sch L 2 a (a)
1142 Plus: Vendors with Credit Balances Sch L 2 a (a)
1151 Credit Card Processors (In Transit) Sch L 2 a (a)
1161 Employee Purchases & Expense Advances Sch L 2 a (a)
1171 Loan Receivable Sch L 2 a (a)
1181 Allowance For Doubtful Accounts Sch L 2 a (a)
1191 Other Receivable Sch L 14 (b)
12xx Inventory
1201 Inventory-Raw Material Sch L 3 (b)
1221 Inventory-Work In Process Sch L 3 (b)
1251 Inventory-Finished Goods Sch L 3 (b)
1261 Inventory-To Be Returned Sch L 3 (b)
1265 Inventory-Variance Sch L 3 (b)
1271 Inventory-Substandard Sch L 3 (b)
1275 Inventory-Returned by Customer Sch L 3 (b)
1281 Less: Inventory-Consignment Sch L 3 (b)
1268 Inventory-Reserve For Obsolesce. Sch L 11 b (a)
13xx Prepaids
1311 Prepaid-Insurance Sch L 14 (b)
1331 Prepaid-Interest Sch L 14 (b)
1351 Prepaid-Rent Sch L 14 (b)
1371 Prepaid-Taxes Sch L 14 (b)
1391 Prepaid-Other Sch L 14 (b)
1395 Deposits-Refundable Within One Year Sch L 14 (b)
14xx Inter-Company/Fund Due To/From
1401 I/C Due To/From- Sch L 14 (b)
1411 I/C Due To/From- Sch L 14 (b)
LONG TERM ASSETS
15xx FIXED ASSETS
1501 Land Sch. L 12 (b)
1502 Buildings Sch. L 10a (a)
1503 Leasehold Imp. Sch. L 10a (a)
1504 Equipment Sch. L 10a (a)
1505 Tooling Sch. L 10a (a)
1506 Vehicles Sch. L 10a (a)
1507 Furniture & Fixtures Sch. L 10a (a)
1508 Computers & S/W Sch. L 10a (a)
1509 Other Sch. L 10a (a)
1571 Capitalized Leases Sch. L 10a (a)
1591 Construction In Process Sch. L 10a (a)
1595 Assets Held For Sale Sch. L 10a (a)
16xx Accumulated Depreciation Sch. L
1602 Accum.-Buildings Sch. L 10b (a)
1603 Accum.-Leasehold Imp. Sch. L 10b (a)
1604 Accum.-Equipment Sch. L 10b (a)
1605 Accum.-Tooling Sch. L 10b (a)
1606 Accum.-Vehicles Sch. L 10b (a)
1607 Accum.-Furniture & Fixtures Sch. L 10b (a)
1608 Accum.-Computers & S/W Sch. L 10b (a)
1609 Accum.-Other Sch. L 10b (a)
1681 Accum.-Computers & S/W Sch. L 10b (a)
1671 Capitalized Leases Sch. L 10b (a)
1695 Accum.-Assets Held For Sale Sch. L 10b (a)
17xx Amortizable Assets
1765 Amortizable Assets-Tooling Sch. L 11a (a)
18xx Notes Receivable
1851 Loans to Shareholders Sch L 7 (b)
1861 Notes Receivable-Trade Sch L 2 a (a)
1891 Notes Receivable-Other Sch L 14 (b)
19xx Other & Intangible Assets
1901 Deposits-More Than One Year Sch L 14 (b)
1911 Life Insurance-Key Man-Cash Value Sch L 14 (b)
1921 Organization Expense Sch L 13 (a)
1928 Less: Org. Exp. Amortized Sch L 13 (b)
1941 Goodwill Sch L 13 (a)
1948 Less: Goodwill Amortized Sch L 13 (b)
1961 Covenants Not Compete Sch L 13 (a)
1968 Less: Covenants Amortized Sch L 13 (b)
LIABILITIES SECTION
CURRENT LIABILITIES
20xx Accounts Payable & Customer Deposits
2007 Customer Deposits Sch L 16 (b)
2011 Accounts Payable Sch L 16 (b)
2021 A/P Payable-Vendors Credit Balances Sch L 16 (b)
2031 Accounts Payable-Accrued Sch L 16 (b)
2051 A/P-P.O. Rec'vd/Not Invoiced Sch L 16 (b)
2061 A/P-Undistributed Charges Sch L 16 (b)
2071 Reserved P.O.-Encumbrances Sch L 16 (b)
2081 Credit Card Liabilities Sch L 16 (b)
2095 Short Term Portion of LT Debt Sch L 17 (b)
21xx Accrued Wages
2101 Wages & Salaries-Accrued Sch L 18 (b)
2111 Wages & Salaries-Deceased Employees Sch L 18 (b)
2121 Commissions Payable Sch L 18 (b)
2141 Bonuses/Incentive Payable Sch L 18 (b)
2151 Unclaimed Wages Sch L 18 (b)
2161 Vacation Pay Accrued Sch L 18 (b)
2171 Holiday Pay Accrued Sch L 18 (b)
2181 Sick/Disability Pay Accrued Sch L 18 (b)
2191 Other Accrued Wages Sch L 18 (b)
22xx P/R Taxes Liabilities
2201 P/R Tax Payable-F.I.T. Sch L 18 (b)
2211 P/R Tax Payable-F.I.C.A. EE/ER Sch L 18 (b)
2221 P/R Tax Payable-F.U.I./FUTA Sch L 18 (b)
2241 P/R Tax Payable-S.I.T. Sch L 18 (b)
2251 P/R Tax Payable-S.D.I. Sch L 18 (b)
2261 P/R Tax Payable-S.U.I./SUTA Sch L 18 (b)
2271 P/R Tax Payable-Local/City/County Sch L 18 (b)
23xx OTHER P/R RELATED
2301 Garnishments Payable Sch L 18 (b)
2311 Charity P/R Deductions Sch L 18 (b)
2331 Union Dues Payable Sch L 18 (b)
2341 Retirement/Pension Plan Payable Sch L 18 (b)
2351 Group Life/Health Payable Sch L 18 (b)
2361 Dental Insurance Payable Sch L 18 (b)
2371 Vision Care Insurance Payable Sch L 18 (b)
2381 Workers Comp Insurance Payable Sch L 18 (b)
2391 Other P/R Deductions Payable Sch L 18 (b)
24xx Taxes Payable
2401 Sales Tax Payable Sch L 18 (b)
2421 Property Tax Liability Sch L 18 (b)
2471 Franchise Tax Payable-Corp. Sch L 18 (b)
2481 Federal Tax Payable-Corp. Sch L 18 (b)
25xx Other Current Liabilities
2531 Licenses/Permits Payable Sch L 18 (b)
2551 Line Of Credit Unsecured-Bank, et al Sch L 18 (b)
2581 Deferred Revenue Sch L 18 (b)
LONG TERM LIABILITIES
2801 Capitalized Leases Payable Sch L 20 (b)
2811 Mortgage Note Payable Sch L 20 (b)
2831 Notes Payable-LT-Trade Sch L 20 (b)
2851 Notes Payable-Principals/Affl Sch L 19 (b)
2881 Less: Short Term Portion of LT Debt Sch L 19 (b)
2931 Warranty Reserve Sch L 21 (b)
2951 Claims Pending Sch L 21 (b)
2971 Contingent Liabilities
EQUITY SECTION
REGULAR CORPORATION (C-Corp.)
3101 Paid in Capital Sch L 23 (b)
3111 Preferred Stock Sch L 22 a (a)
3121 Common Stock - "C" Corp Sch L 22 b (a)
3131 Treasury Stock Sch L 27 (b)
3161 Current Year Earnings Sch L 24&25 (b)
3171 Retained Earnings Sch L 24 (b)
3181 Dividends Please see Sch C
SPECIAL CORPORATION (S-Corp.)
3201 Paid in Capital Sch L 23 (b)
3211 Preferred Stock Sch L 22 (b)
3221 Common Stock - "S" Corp Sch L 27 (b)
3231 Treasury Stock Sch L 24 (b)
3261 Current Year Earnings Sch L 25 (b)
3271 Retained Earnings Sch L 5
3281 Shareholder Distribution - Shareholder A Sch M-2 5
3291 Shareholder Distribution - Shareholder B Sch M-2
PARTNERSHIPS
3421 Partnership Capital-Partner A N/A
3431 Partnership Capital-Partner B N/A
3441</