Detail Account Classification

DETAIL ACCOUNT CLASSIFICATIONS THIS LIST CAN BE PRINTED FOR YOUR REFERENCE

SUMMARY ACCOUNT BALANCE SHEET ACCOUNTS CASH TOTAL CURRENT ASSETS (incl. Cash) FIXED ASSETS TOTAL ASSETS TOTAL CURRENT LIABILITIES (incl. Curr. Portion LTD) CURRENT PORTION OF LONG TERM DEBT TOTAL LIABILITIES TOTAL EQUITY TOTAL LONG-TERM DEBT (incl. Curr. Portion) YTD DEBT SERVICE PAYMENTS YTD OFFICE OVERHEAD EXPENSE TOTAL PROFIT SHARING TOTAL VOLUME DISCOUNT

INCOME STATEMENT ACCOUNTS NET SALES

COUPONS ROYALTY SALES COST OF FOOD SALES

VARIABLE WAGES (Excluding Manager Wages)

OTHER COMPENSATION

PAYROLL TAXES

WORKER'S COMPENSATION GROUP HEALTH INSURANCE DELIVERY EXPENSE

ADVERTISING EXPENSE

SUPPLIES EXPENSE

CREDIT CARD EXPENSE ROYALTIES EXPENSE TELEPHONE & UTILITIES

REAL ESTATE RENT EQUIPMENT RENT REPAIRS & MAINTENANCE

PROFESSIONAL SERVICE FEES

COMPUTER EXPENSES

OTHER TAXES

STORE INSURANCE

MANAGER WAGES OTHER EXPENSES

DEPRECIATION/AMORTIZATION

INTEREST EXPENSE ADMINISTRATIVE/OFFICE ALLOCATION

(OTHER INCOME AND REBATES)

Reason for zero or not entering manager wages Suggested reasons: a. Owner is manager b. Manager let go c. No manager

CLASSIFICATIONS

ED FOR YOUR REFERENCE

Detail accounts to be included in the Summary Account

EET ACCOUNTS All Cash Accounts, including Till, Payroll & Savings All Current Assets including Cash, Receivables, Inventory, Prepaids and Other Total Fixed Assets net of Depreciation Total Assets including Cash, Current, Fixed (net of Depreciation), and Other (net of Amortization) All Current Liabilities including Payables, Accrued Liabilities, and Current Portion of Long-Term Debt Current Portion of LTD--Estimated 12 months of principal payments Total Liabilities including Current and Long-Term No entry required--This field is automatically calculated for you. Make sure it ties to your Balance Sheet. Total long-term debt reported on your Balance Sheet for all entities (include the current portion as well) Total Debt Service Payments made this year, including principal and interest Total Office Overhead Expense including all wages and operating expenses for administrative overhead reported on a separate office P&L Total Profit Sharing Total Volume Sharing

MENT ACCOUNTS Sales--Food Delivery Sales--Food Carryout Sales--Beverage Delivery Charge Non-Tax Exempt--Group Sales Tax Exempt Sales Bottle Deposits Bad Orders Sales Tax Coupons Royalty Sales Cost of Pizza Cost of Wings Cost of Other Food

Cost of Beverages Commissary Delivery Charge Hourly Wages--Driver Hourly Wages--Inside/Assistant Manager Overtime Wages--Driver Overtime Wages--Inside/Assistant Manager Manager Bonus Vacation/Sick Wages Temporary Labor Other Employee Benefits Incentives FICA Federal Unemployment Tax (FUT) State Unemployment Tax (SUT) Other Payroll Taxes Worker's Compensation Group Health Insurance Driver Mileage Reimbursement Delivery Vehicle--Lease Delivery Gas & Oil National Advertising DMA Advertising Local Advertising/Printing Marketing Postage Postage (non-marketing) Supplies--Operating Cartop Signs Uniforms Laundry Credit Card Expenses Royalties Expense Gas Electric Water Telephone--Local Telephone--Long Distance Pagers Real Estate Rent Euipment rent (non-computer) R&M--Equipment R&M--Leaseholds R&M--Delivery Vehicle Janitorial Services Accounting Fees Legal Fees Payroll Service Fees MVR Fees Computer Lease Computer Supplies Computer Repairs & Maintenance

Personal Property Tax Business Taxes Real Estate Taxes Store Insurance Vehicle Insurance--Non-owned Vehicle insurance--Owned Manager Wages Bad Checks Bad Checks--Recovery Cash (Over)/Short Bank Charges Security Licenses/Permits Dues/Subscriptions Personnel Recruitment Travel Store Office Supplies Training/Seminars Employee Relations Pest Control Trash Removal Penalties Theft/Robbery Miscellaneous Equipment Depreciation Leasehold Depreciation Other Depreciation Amortization Expense Interest Expense Administrative Fees Supervisory Fees or Costs Officer Salary Officer Life Insurance Non-delivery Vehicle Expense Interest Income Check Fee Income Advertising Rebates Royalty Rebates Commissary Rebates Profit Sharing Miscellaneous Income

A reason must be included if Manager Wages is 0 or left blank.