Chart of Accounts
Balance Sheet Accounts Income Satement Accounts
[100] Assets [400] Revenue
110 Cash 410 Sales
120 Petty cash
130 AR-Breck School [500] Expenses
140 AR-Lincoln School 510 Advertising Expense
150 Supplies 520 Insurance Expense
160 Prepaid Insurance 530 Miscellanous expense
540 Rent Exp
[200] Liabilities 550 Repair Expense
210 AP-Dunnel Supplies 560 Supplies Expense
220 AP- Voiles Office Supplies 570 Utilities Expense

[300] Owner's Equity
310 Caleb Christianson, Capital
320 Caleb Christianson, Drawing
330 Income summary