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