Chart Of Account (Main Account Type and Category)

Reference ID	Main account category	Description	Main account type
1	CASH	Cash	Asset
2	CASHEQUIV	Cash equivalents	Asset
3	SHORTTERMINVEST	Short-Term investments	Asset
4	AR	Accounts receivable	Asset
5	INV	Inventory	Asset
6	NOTESREC	Notes receivables	Asset
7	WIP	Work in process	Asset
8	PREPAIDEXP	Prepaid expenses	Asset
9	OTHERCA	Other current assets	Asset
10	LONGTERMINVEST	Long-Term investments	Asset
11	PPE	Property plant and equipment	Asset
12	ACCUDEP	Accumulated depreciation	Asset
13	INTANASSET	Intangible assets	Asset
14	OTHERASSET	Other assets	Asset
15	AP	Accounts payable	Liability
16	NOTESPAY	Notes payable	Liability
17	CURRENTMATLTD	Current maturities on long-term debt	Liability
18	TAXPAY	Taxes payable	Liability
19	INTPAY	Interest payable	Liability
20	DIVPAY	Dividends payable	Liability
21	LEASEPAY	Leases payable (current)	Liability
22	SINKPAY	Sinking fund payable (current)	Liability
23	OTHERCURLIA	Other current liabilities	Liability
24	LONGTERMDEBT	Long-Term debt	Liability
25	COMMONSTOCK	Common stock	Asset
26	PREFERREDSTOCK	Preferred stock	Asset
27	ADDPAIDINCAPCOM	Additional paid in capital - common	Equity
28	ADDPAIDINCAPPREF	Additional paid in capital - preferred	Equity
29	RETEARN	Retained earnings	Revenue
30	TREASTOCK	Treasury stock	Asset
31	COMMONDIV	Common dividends	Revenue
32	PREFERREDDIV	Preferred dividends	Revenue
33	SALES	Sales	Revenue
34	SALERETDIS	Sales returns and discounts	Revenue
35	COGS	Cost of goods sold	Expense
36	SELLEXP	Selling expense	Expense
37	ADMINEXP	Administrative expense	Expense
38	MANUEXP	Manufacturing expense	Expense
39	TANDEEXP	Travel and entertainment expenses	Expense
40	PROJEXP	Project operation expense	Expense
41	SALARYEXP	Salaries expense	Expense
42	OTHEREMPEXP	Other employee expenses	Expense
43	INTEXP	Interest expense	Expense
44	TAXEXP	Tax expense	Expense
45	DEPREXP	Depreciation expense	Expense
46	INCTAXEXP	Income tax expense	Expense
47	OTHEREXP	Other expenses	Expense
48	OTHERINC	Other income	Revenue
49	CHRNOTUSEWORKCAP	Charges not using working capital	Expense
50	REVNOTPRODWORKCAP	Revenues not producing working capital	Revenue
51	GAINLOSSASSET	Gain or loss on asset disposal	Revenue
52	AMORTINTAGASSET	Amortization of intangible assets	Revenue
53	STATISTICAL	Statistical accounts	Profit and loss
54	ENCUMBRANCE	Encumbrance	Asset
55	PRE-ENCUMBRANCE	Pre-encumbrance	Asset