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173 lines
4.1 KiB
HTML
173 lines
4.1 KiB
HTML
<!DOCTYPE HTML PUBLIC "-//IETF//DTD HTML//EN">
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<html>
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<head>
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<title>New Account Window</title>
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</head>
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<body bgcolor=#eeeeee>
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<h1>New Account Window</h1>
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<ul>
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<li>Bank, Cash, Portfolio, Mutual Fund and Asset accounts are considered to be "assets"
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<li>Credit Card and Liability accounts are considered to be "liabilities"
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</ul>
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<p>
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A "typical" chart of accounts is shown below. It is a combination of
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some typical business and personal accounts.
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</p>
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<ul>
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<li>Assets
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<ul>
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<li>Cash On Hand
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<ul>
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<li>Checking account
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<li>Money Market Account
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<li>Certificate of Deposit
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</ul>
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<li>Fixed Assets
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<ul>
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<li>Furniture
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<li>Computers
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<li>Jewelry, Collectibles
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<li>Tools, Machinery
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</ul>
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<li>Investments
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<ul>
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<li>Stocks
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<li>Bonds
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<li>Mutual Funds
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<li>Real Estate
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</ul>
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</ul>
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<li>Liabilities
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<ul>
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<li>Taxes
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<ul>
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<li>Federal Income Tax
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<li>Social Security
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<li>Medicare
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<li>FUTA
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<li>State Income Tax
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</ul>
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<li>Accounts Payable
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<ul>
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<li>MasterCard
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<li>Visa
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<li>American Express
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<li>Diner's Club
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</ul>
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<li>Loans
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<ul>
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<li>Debentures
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<li>School Loan
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<li>Uncle Harry's Tide-me-over
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</ul>
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</ul>
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<li>Equity
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<ul>
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<li>Retained Earnings
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<li>Current Year Earnings
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<li>Historical Adjustments
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</ul>
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<li>Income
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<ul>
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<li>Interest Income
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<ul>
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<li>Bank Account Interest
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<li>Certificate of Deposit
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<li>Bond Interest
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</ul>
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<li>Dividends
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<ul>
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<li>Stock
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<li>Mutual Fund
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</ul>
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<li>Consulting
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<ul>
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<li>ABC Design
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<li>PQR Infomatics
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</ul>
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<li>Salary
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<ul>
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<li>My Day Job
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</ul>
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<li>Commissions
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<ul>
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<li>Royalties
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</ul>
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</ul>
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<li>Expenses
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<ul>
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<li>Rent and Utilities
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<ul>
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<li>Rent
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<li>Rent Late Fees
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<li>Electricity
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<li>Gas
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<li>Phone
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<li>Internet
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<li>Cable TV
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</ul>
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<li>Office Expenses
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<ul>
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<li>Accounting
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<li>Legal
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<li>Software
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<li>Postage
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<li>Bank Charges
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<li>Credit Card Charges
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<li>Toner, Paper, Paper Clips
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</ul>
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<li>Auto Expenses
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<ul>
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<li>Gas
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<li>Insurance
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<li>Repair
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<li>Rental
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</ul>
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<li>Taxes
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<ul>
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<li>Social Security
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<li>Unemployment
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<li>IRS penalties
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</ul>
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<li>Wages & Salaries
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<ul>
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<li>Consulting
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<li>Wages
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<li>Health Insurance
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</ul>
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<li>Travel
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<ul>
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<li>Air
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<li>Hotel
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<li>Meals
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<li>Auto
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</ul>
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<li>Marketing
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<ul>
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<li>Advertising
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<li>Trade Shows
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<li>Give Aways
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</ul>
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</ul>
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</ul>
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<hr>
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<h2>Reports</h2>
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There are two types of reports: a "Balance Sheet" and
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a "Profit and Loss Statement".
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<p>
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A Balance Sheet shows Assets, Liabilities and Equity. The sum of
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all assets should equal the sum of Liabilities and Equity.
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<p>
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A Profit and Loss Statement shows Income and Expenses. The
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sum of all Income minus all expenses is the Profit or Loss.
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<p>
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The change in Equity from day to day (year to year) should
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equal that day's (year's) profit or loss.
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<p>
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</body>
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</html>
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