Sunday, 29 March 2015

Default main account categories

Reference ID
Main account category
Description
Typical main account type
1
CASH
Cash
Balance sheet
2
CASHEQUIV
Cash equivalents
Balance sheet
3
SHORTTERMINVEST
Short term investments
Balance sheet
4
AR
Accounts receivable
Balance sheet
5
INV
Inventory
Balance sheet
6
NOTESREC
Notes receivable
Balance sheet
7
WIP
Work in process
Balance sheet
8
PREPAIDEXP
Prepaid expenses
Balance sheet
9
OTHERCA
Other current assets
Balance sheet
10
LONGTERMINVEST
Long term investments
Balance sheet
11
PPE
Property, plant, and equipment
Balance sheet
12
ACCUDEP
Accumulated depreciation
Balance sheet
13
INTANASSET
Intangible assets
Balance sheet
14
OTHERASSET
Other assets
Balance sheet
15
AP
Accounts payable
Balance sheet
16
NOTESPAY
Notes payable
Balance sheet
17
CURRENTMATLTD
Current maturities on long term debt
Balance sheet
18
TAXPAY
Taxes payable
Balance sheet
19
INTPAY
Interest payable
Balance sheet
20
DIVPAY
Dividends payable
Balance sheet
21
LEASEPAY
Leases payable (Current)
Balance sheet
22
SINKPAY
Sinking fund payable (Current)
Balance sheet
23
OTHERCURLIA
Other current liabilities
Balance sheet
24
LONGTERMDEBT
Long term debt
Balance sheet
25
COMMONSTOCK
Common stock
Balance sheet
26
PREFERREDSTOCK
Preferred stock
Balance sheet
27
ADDPAIDINCAPCOM
Additional paid in capital – Common
Balance sheet
28
ADDPAIDINCAPPREF
Additional paid in capital – Preferred
Balance sheet
29
RETEARN
Retained earnings
Balance sheet
30
TREASTOCK
Treasury stock
Balance sheet
31
COMMONDIV
Common dividends
Not included in KPIs
32
PREFERREDDIV
Preferred dividends
Not included in KPIs
33
SALES
Sales
Profit and loss
34
SALERETDIS
Sales returns and discounts
Profit and loss
35
COGS
Cost of goods sold
Profit and loss
36
SELLEXP
Selling expense
Profit and loss
37
ADMINEXP
Administrative expense
Profit and loss
38
MANUEXP
Manufacturing expense
Profit and loss
39
TANDEEXP
Travel and entertainment expenses
Profit and loss
40
PROJEXP
Project operation expense
Profit and loss
41
SALARYEXP
Salaries expense
Profit and loss
42
OTHEREMPEXP
Other employee expenses
Profit and loss
43
INTEXP
Interest expense
Profit and loss
44
TAXEXP
Tax expense
Profit and loss
45
DEPREXP
Depreciation expense
Profit and loss
46
INCTAXEXP
Income tax expense
Profit and loss
47
OTHEREXP
Other expenses
Profit and loss
48
OTHERINC
Other income
Profit and loss
49
CHRNOTUSEWORKCAP
Charges not using working capital
Not included in KPIs
50
REVNOTPRODWORKCAP
Revenues not producing working capital
Not included in KPIs
51
GAINLOSSASSET
Gain/loss on asset disposal
Profit and loss
52
AMORTINTAGASSET
Amortization of intangible assets
Profit and loss
53
STATISTICAL
Statistical accounts
None
54
ENCUMBRANCE
Encumbrance
Balance sheet
55
PRE-ENCUMBRANCE
Pre-encumbrance
Balance sheet
1001
CONSOLIDATIONS
Consolidations
Balance sheet

KPIs that use default main account categories

KPI
Main account category reference ID
Accounts payable
15
Accounts payable turnover
5, 15, 35
Accounts receivable
4
Accounts receivable turnover
4, 33-34
All other org. assets
3, 8-9, 11-12, 14
Average collection period
4, 33
Average days to pay
5, 15, 35
Cash and cash equivalents
1-2
Cash position
1-2
Cash ratio
1-2, 15-23
Cost of goods sold
35
Current ratio
1-9, 15-23
Debt to equity
15-30
Debt to total assets
1-24
Earnings before income tax
33-42, 45-48
Expense budget variance
35-47, 51-52
Gross profit
33-35
Gross profit margin
33-35
Interest payable
19
Inventory and work in progress
5, 7
Inventory turnover
5, 35
Long-term debt
24
Long-term investment
10
Net income
33-48
Notes payable
16
Notes receivable
6
Other liabilities
17-18, 20-23
Quick ratio
1-4, 6, 15-23
Return on total assets
1-14, 33-48, 51-52
Revenue budget variance
33-34, 48, 51
Times interest earned
33-43, 45, 47-48, 51-52
Total expenses
35-47, 51-52
Total revenue
33-34, 48, 51