CHART OF ACCOUNTS

CASH

ASSET-CURRENT

ACCOUNTS RECEIVABLE

ASSET-CURRENT

SUPPLIES

ASSET-CURRENT

PREPAID EXPENSES

ASSET-CURRENT

NOTES RECEIVABLE CURRENT OR NONCURRENT

ASSET

LAND

ASSET-NONCURRENT

BUILDINGS

ASSET-NONCURRENT

EQUIPMENT

ASSET-NONCURRENT

ACCUMULATED DEPRECIATION

NON CURRENT ASSET -CONTRA ACCOUNT

ACCOUNTS PAYABLE

LIABILITIES-CURRENT

DEFERRED REVENUES

LIABILITIES-CURRENT

SALARIES AND WAGES PAYABLE

LIABILITIES-CURRENT

INTEREST PAYABLE

LIABILITIES-CURRENT

INCOME TAXES PAYABLE

LIABILITY-CURRENT

NOTES PAYABLE - CURRENT OR NONCURRENT

LIABILITIES

COMMON STOCK

STOCKHOLDERS EQUITY

RETAINED EARNINGS

STOCKHOLDERS EQUITY

DIVIDENDS

STOCKHOLDERS EQUITY

SERVICE REVENUE

REVENUES

RENT REVENUE

REVENUES- OTHER

INTEREST REVENUE

REVENUE-OTHER

INSURANCE EXPENSE

EXPENSE

SALARIES AND WAGES EXPENSE

EXPENSE

RENT EXPENSE

EXPENSE

SUPPLIES EXPENSE

EXPENSE

UTILITIES EXPENSE

EXPENSE

INTEREST EXPENSE

EXPENSE-OTHER

INCOME TAX EXPENSE

EXPENSE-INCOME TAXES

ADVERTISING EXPENSE

EXPENSE

MAINTENANCE AND REPAIRS EXPENSE

EXPENSE

DEPRECIATION EXPENSE

EXPENSE