Business Resources &
Reports, Inc
P O Box 8678
Mandeville LA 70470-8678
Tph (985) 845-7910
Fax (603) 962-5828
E-mail dutch@brrinc.org
home page
other accounting issues
Service Station Chart of Accounts
- ASSETS
- Bank accounts
- Cash in transit
- Savings accounts
- Accounts receivable
- Due from stockholder
- Prepaid expenses
- Gasoline inventory
- Cigarettes inventory
- Beer inventory
- Vending inventory
- Deli inventory
- Fixed assets
- Goodwill
- LIABILITIES
- Accounts payable
- Sales tax payable
- Payroll taxes payable
- Due to stockholder
- Long-term liabilities
- EQUITY
- Capital
- Personal draws
- Opening balance equity
- Current year's profit
- Retained earnings
- INCOME
- Gasoline
- Cigarettes
- Beer
- Vending
- Deli
- Car wash
- COGS
- Gasoline
- Cigarettes
- Beer
- Vending
- Deli
- EXPENSES
- Officers' compensation
- Gross wages
- Repairs and maintenance
- Bad debt
- Rents
- Taxes and licenses
- Interest expense
- Depreciation expense
- Advertising
- Travel
- Entertainment
- Auto
- Bank charges
- Continuing education
- Credit card fees
- Discounts and refunds
- Dues and subscriptions
- Equipment rent
- Insurance expense
- Laundry and uniforms
- Office supplies
- Shop supplies
- Postage and shipping
- Security
- Small tools
- Store supplies
- Telephone
- Utilities
- Drive-offs
- Meals-on-site
- Cash short (over)
- Theft
- Miscellaneous expenses
- Other Income
- Lottery commission
- Cigarette rebates
- Other commissions
- Other Expenses
- Section 179 expenses
- Charitable contributions
Copyright © - 2007 Dutch Hawkins Mandeville, LA USA - All Rights Reserved
October 2, 2007