Acct

Account Number Account Name Header Balance Chequing Privileges Last Cheque Number Currency Code Exchange Account 10000 Assets H $282,548.85 11000 Fixed Assets H $0.00 11010 Furniture, Fixture & Equipment H $0.00 11020 Furn, Fix & Equi Original Cost $0.00 11030 Accumulated Depreciation $0.00 11220 Current Asset H $282,548.85 11230 Cash on Hand H $0.00 11240 BNS 0913-16 $282,548.85 C 2174 11250 A/R-Prov for Bad & Doubt Debt $0.00 11260 Accounts Receivables $0.00 11270 Prepaid Expenses $0.00 20000 Liabilities H ($1,739,772.09) 21000 Current Liabilities H $0.00 21010 Accounts Payable $0.00 21100 Bank Transfers H ($1,698,040.09) 21110 Transfer a/c 105-10 ($60,000.00) 21120 bank transer - a/c 4079 ($1,523,040.09) 21130 bank transfer - a/c 5561 ($115,000.00) 21140 Accruals $0.00 21200 Payroll Liabilities H ($41,732.00) 21210 PAYE ($41,732.00) 21220 NIS $0.00 21225 NHT $0.00 21230 ED Tax $0.00 21240 Payroll Clearing $0.00 21250 Salaries 4079 $0.00 30000 Equity H $2,022,320.94 31000 Owner's Equity H $0.00 31010 Accumulated Fund-b/f $0.00 31020 Accumulated Funds - Curr Year $0.00 31200 Historical Balancing $177,356.67 31300 Retained Earnings $1,744,075.03 31400 Current Year Earnings $100,889.24 40000 Income H $723,594.39 40010 Heart Subvention $743,594.39 41020 Miscellaneous Income ($20,000.00) 50000 Cost of Sales H $0.00 50010 cost of sales $0.00 60000 Expenses H $622,705.15 61000 Salaries & Wages H $569,915.00 61010 Cosmetology Stipend $177,850.00 61020 Ancill Cosmo Wages $0.00 61025 part-time salaries $0.00 61030 Teaching Staff - Full Time $392,065.00 61035 Supplies-Office Equipment $0.00 61040 Supplies-Stationery & Printing $0.00 61045 Allowances $0.00 61050 Travel $0.00 61055 Class Materials $28,980.51 61060 Accounting & Audit $0.00 61085 ID Cards, Photographs $0.00 61090 Staff Development $0.00 61095 Miscellaneous $6,044.64 61100 Advertisement $0.00 61135 Building Repairs $0.00 61145 Bank Charges $7,865.00

61150 61155 61180 61185 61190 61195 61200 61210 61215 61220 61300 61310 80000 81000 90000 91000

Maintenance $0.00 Maintenance-Equipment $9,900.00 Utilities H $0.00 Electricity $0.00 Telephone $0.00 Water/Sewage $0.00 Co's Contribution H $0.00 NIS $0.00 NHT $0.00 -Ed Tax $0.00 Depreciation Expenses H $0.00 Dep Exp - Fur, Fix, Equip $0.00 Other Income H $0.00 Interest Income $0.00 Other Expenses H $0.00 Interest Expense $0.00