Chart of Accounts

1-1000 Current Assets Asset Header 0 children —

1-1100 Cash & Bank Asset Header 0 children —

1-1110 Bank Asset 8618.10 1-1130 Petty Cash Asset — 1-1140 Cash Drawer Asset — 1-1180 Undeposited Funds Asset — 1-1190 Electronic Clearing Asset — 1-1200 Trade Debtors Asset 1980.00 1-1201 Trade Debtors (PoS) Asset — 1-1210 Less Prov'n for Doubtful Debts Asset — 1-1220 Retentions Receivable Asset —

1-1300 Inventory Asset Header 0 children —

1-1310 Raw Materials Asset — 1-1320 Finished Goods Asset — 1-1330 Trading Stock on Hand Asset — 1-1340 Goods Shipped not Invoiced Asset — 1-1350 Work In Process (Inventory) Asset —

1-2000 Prepayments & Deposits Asset Header 0 children —

1-2100 Deposits Paid Asset — 1-2200 Prepaid Expenses Asset —

1-3000 Property, Plant & Equipment Asset Header 0 children —

1-3110 Land Asset — 1-3120 Buildings Asset — 1-3130 Buildings Accum Dep Asset — 1-3140 Manufacturing Plant at Cost Asset — 1-3150 Manufac. Plant Accum Dep Asset — 1-3160 Manufacturing Equipment Cost Asset — 1-3170 Manufac. Equip Accum Dep Asset — 1-3210 Furniture & Fixtures at Cost Asset — 1-3220 Furniture & Fixtures Accum Dep Asset — 1-3310 Office Equip at Cost Asset — 1-3320 Office Equip Accum Dep Asset — 1-3410 Motor Vehicles at Cost Asset — 1-3420 Motor Vehicles Accum Dep Asset — 1-3430 Technology Equip Asset — 1-3440 Technology Equip Accum Dep Asset — 1-3450 Other Property, Plant, and Equipment Asset — 1-3460 Other Property, Plant, and Equipment Accum Dep Asset — 1-3470 Motor Vehicle Accessories Asset — 1-3480 Motor Vehicle Accessories Accum Dep Asset —

2-1000 Current Liabilities Liability Header 0 children —

2-1110 Credit Card Liability — 2-1150 Payments — Pending Liability — 2-1200 Trade Creditors Liability — 2-1210 Goods Received not Billed Liability — 2-1300 Wages & Salaries Liability — 2-1310 GST Collected Liability 180.00 2-1320 BAS Payments Liability — 2-1321 BAS Receivable Asset — 2-1330 GST Paid Asset — 2-1340 Deferred GST Liability Liability — 2-1350 Fuel Tax Credits Liability — 2-1355 WET Payable Liability — 2-1360 Import Duty Payable Liability — 2-1365 PAYG Income Tax Liability Liability — 2-1370 Voluntary Withholdings Payable Liability — 2-1380 ABN Withholdings Payable Liability — 2-1390 Fringe Benefits Tax Liability Liability — 2-1395 Luxury Car Tax Liability Liability — 2-1400 Superannuation Liability — 2-1410 Payroll Accruals Payable Liability — 2-1420 PAYG Withholding Payable Liability — 2-1500 Child Support Liability — 2-1600 Customer Deposits Liability — 2-1700 Other Current Liabilities Liability — 2-1760 Unearned Income from System Liability — 2-1780 Landlord / Owner Trust Liability Liability — 2-1800 Deductions Liability — 2-1850 Retentions Payable Liability —

2-2000 Non-Current Liabilities Liability Header 0 children —

2-2100 Mortgages Payable Liability — 2-2200 Notes Payable Liability — 2-2300 Other Long Term Liabilities Liability — 3-1100 Capital Investment Equity — 3-1200 Capital Drawings Equity — 3-8000 Retained Earnings Equity — 3-9000 Current Year Earnings Equity — 3-9999 Historical Balancing Equity — 4-2000 Wholesale Sales Income 12305.00 4-3000 Consignment Sales Income — 4-4000 Freight Income Income — 4-5000 Late Fees Collected Other Income — 4-6000 Miscellaneous Income Other Income — 4-7000 Fuel Tax Credits Other Income — 4-9100 Gain on Disposal of Assets Other Income — 5-2000 Wholesale Cost of Sales Cost Of Sales — 5-3000 Consignment Cost of Sales Cost Of Sales — 5-4000 Wages for Production Labour Cost Of Sales — 5-5000 Materials & Supplies Cost Of Sales 1056.40 5-6000 Freight Cost Of Sales — 5-7000 Other Costs Cost Of Sales — 6-1000 Advertising Expense — 6-1200 Car & Truck Expenses Expense 411.60 6-1300 Commissions Paid Expense — 6-1500 Depreciation Expense Expense — 6-1610 Discounts Given Expense — 6-1620 Discounts Taken Expense — 6-1630 Exchange Rate Loss Expense — 6-1640 Exchange Rate Gain Income — 6-1700 Freight Paid Expense — 6-1800 Insurance Expense — 6-1910 Overdraft Interest Expense — 6-1920 Mortgage Interest Expense — 6-1930 Other Interest Expense — 6-2000 Late Fees Paid Expense — 6-2110 Machinery & Equipment Expense — 6-2120 Other Business Property Expense — 6-2200 Legal & Professional Services Expense — 6-2300 Office Expenses Expense 241.90 6-2410 Staff Amenities Expense — 6-2420 Superannuation Expense — 6-2420-SG Superannuation - Employer SG Expense — 6-2420-SMSF Superannuation - Contractor Self-Managed (SMSF) Expense — 6-2430 Wages & Salaries Expense — 6-2440 Workers' Compensation Expense — 6-2450 Other Employer Expenses Expense — 6-2460 Child Support Expense — 6-2500 Repairs Expense — 6-2510 Cash Short and Over Expense — 6-2550 Shrinkage/Spoilage Expense — 6-2600 Supplies Expense — 6-2700 Taxes Expense — 6-2800 Telephone Expense 177.00 6-2910 Gas Expense — 6-2920 Electricity Expense — 6-2930 Water Expense — 6-3110 Travel Expense — 6-3120 Meals & Entertainment Expense — 6-9100 Loss on Disposal of Assets Expense — 8-1000 Interest Income Other Income — 9-1000 Interest Expense Expense — 9-2000 Income Tax Paid Expense — 9-5000 Fringe Benefits Tax Paid Expense — 9-7000 Luxury Car Tax Paid Expense —