Master Chart of Accounts


COMBINATION CHART OF ACCOUNTS FOR MULTIPLE TYPES OF COMPANIES
PREPARED BY GPS FINANCIAL - 11/01/98 -- revised 10/20.2005 sales@Cougarmtnsupport.com.

		Date:	12/20/98
ACCT #	DESCRIPTION

		1120	1120
		Schedule	Line #
CURRENT ASSETS

10xx Cash
1001	Petty Cash	Sch L	1 (b)
1011	Checking Account-Gen'l	Sch L	1 (b)
1031	Checking Account-Payroll	Sch L	1 (b)
1041	Savings/Money Market Accounts	Sch L	1 (b)
1051	Undeposited funds	Sch L	1 (b)
1061	Money Market	Sch L	1 (b)
1063	Certificates of Deposits	Sch L	1 (b)
1065	Bonds-Marketable	Sch L	4 (b)
1071	Stocks-Marketable	Sch L	9 (b)
1081	Mutual Funds	Sch L	9 (b)
1091	Less: Lower of Cost or Market Val..	Sch L	4 (b)

11xx Accounts Receivable
1101	Accounts Receivable-Trade	Sch L	2 a (a)
1121	Accounts Receivable-Billed Retention	Sch L	2 a (a)
1131	Accounts Receivable-Unbilled Retention	Sch L	2 a (a)
1141	Less: Customers with Credit Balances	Sch L	2 a (a)
1142	Plus: Vendors with Credit Balances	Sch L	2 a (a)
1151	Credit Card Processors (In Transit)	Sch L	2 a (a)
1161	Employee Purchases & Expense Advances	Sch L	2 a (a)
1171	Loan Receivable	Sch L	2 a (a)
1181	Allowance For Doubtful Accounts	Sch L	2 a (a)
1191	Other Receivable	Sch L	14 (b)

12xx Inventory
1201	Inventory-Raw Material	Sch L	3 (b)
1221	Inventory-Work In Process	Sch L	3 (b)
1251	Inventory-Finished Goods	Sch L	3 (b)
1261	Inventory-To Be Returned	Sch L	3 (b)
1265	Inventory-Variance	Sch L	3 (b)
1271	Inventory-Substandard	Sch L	3 (b)
1275	Inventory-Returned by Customer	Sch L	3 (b)
1281	Less: Inventory-Consignment	Sch L	3 (b)
1268	Inventory-Reserve For Obsolesce.	Sch L	11 b (a)

13xx Prepaids
1311	Prepaid-Insurance	Sch L	14 (b)
1331	Prepaid-Interest	Sch L	14 (b)
1351	Prepaid-Rent	Sch L	14 (b)
1371	Prepaid-Taxes	Sch L	14 (b)
1391	Prepaid-Other	Sch L	14 (b)
1395	Deposits-Refundable Within One Year	Sch L	14 (b)

14xx Inter-Company/Fund Due To/From
1401	I/C Due To/From-	Sch L	14 (b)
1411	I/C Due To/From-	Sch L	14 (b)




LONG TERM ASSETS


15xx FIXED ASSETS
1501	Land	Sch. L	12 (b)
1502	Buildings	Sch. L	10a (a)
1503	Leasehold Imp.	Sch. L	10a (a)
1504	Equipment	Sch. L	10a (a)
1505	Tooling	Sch. L	10a (a)
1506	Vehicles	Sch. L	10a (a)
1507	Furniture & Fixtures	Sch. L	10a (a)
1508	Computers & S/W	Sch. L	10a (a)
1509	Other	Sch. L	10a (a)
1571	Capitalized Leases	Sch. L	10a (a)
1591	Construction In Process	Sch. L	10a (a)
1595	Assets Held For Sale	Sch. L	10a (a)

16xx Accumulated Depreciation		Sch. L
1602	Accum.-Buildings	Sch. L	10b (a)
1603	Accum.-Leasehold Imp.	Sch. L	10b (a)
1604	Accum.-Equipment	Sch. L	10b (a)
1605	Accum.-Tooling	Sch. L	10b (a)
1606	Accum.-Vehicles	Sch. L	10b (a)
1607	Accum.-Furniture & Fixtures	Sch. L	10b (a)
1608	Accum.-Computers & S/W	Sch. L	10b (a)
1609	Accum.-Other	Sch. L	10b (a)
1681	Accum.-Computers & S/W	Sch. L	10b (a)
1671	Capitalized Leases	Sch. L	10b (a)
1695	Accum.-Assets Held For Sale	Sch. L	10b (a)

17xx Amortizable Assets
1765	Amortizable Assets-Tooling	Sch. L	11a (a)

18xx Notes Receivable
1851	Loans to Shareholders	Sch L	7 (b)
1861	Notes Receivable-Trade	Sch L	2 a (a)
1891	Notes Receivable-Other	Sch L	14 (b)

19xx Other & Intangible Assets
1901	Deposits-More Than One Year	Sch L	14 (b)
1911	Life Insurance-Key Man-Cash Value	Sch L	14 (b)
1921	Organization Expense	Sch L	13 (a)
1928	Less: Org. Exp. Amortized	Sch L	13 (b)
1941	Goodwill	Sch L	13 (a)
1948	Less: Goodwill Amortized	Sch L	13 (b)
1961	Covenants Not Compete	Sch L	13 (a)
1968	Less: Covenants Amortized	Sch L	13 (b)

LIABILITIES SECTION

CURRENT LIABILITIES

20xx Accounts Payable & Customer Deposits
2007	Customer Deposits	Sch L	16 (b)
2011	Accounts Payable	Sch L	16 (b)
2021	A/P Payable-Vendors Credit Balances	Sch L	16 (b)
2031	Accounts Payable-Accrued	Sch L	16 (b)
2051	A/P-P.O. Rec'vd/Not Invoiced	Sch L	16 (b)
2061	A/P-Undistributed Charges	Sch L	16 (b)
2071	Reserved P.O.-Encumbrances	Sch L	16 (b)
2081	Credit Card Liabilities	Sch L	16 (b)

2095	Short Term Portion of LT Debt	Sch L	17 (b)

21xx Accrued Wages
2101	Wages & Salaries-Accrued	Sch L	18 (b)
2111	Wages & Salaries-Deceased Employees	Sch L	18 (b)
2121	Commissions Payable	Sch L	18 (b)
2141	Bonuses/Incentive Payable	Sch L	18 (b)
2151	Unclaimed Wages	Sch L	18 (b)
2161	Vacation Pay Accrued	Sch L	18 (b)
2171	Holiday Pay Accrued	Sch L	18 (b)
2181	Sick/Disability Pay Accrued	Sch L	18 (b)
2191	Other Accrued Wages	Sch L	18 (b)

22xx P/R Taxes Liabilities
2201	P/R Tax Payable-F.I.T.	Sch L	18 (b)
2211	P/R Tax Payable-F.I.C.A. EE/ER	Sch L	18 (b)
2221	P/R Tax Payable-F.U.I./FUTA	Sch L	18 (b)
2241	P/R Tax Payable-S.I.T.	Sch L	18 (b)
2251	P/R Tax Payable-S.D.I.	Sch L	18 (b)
2261	P/R Tax Payable-S.U.I./SUTA	Sch L	18 (b)
2271	P/R Tax Payable-Local/City/County	Sch L	18 (b)

23xx OTHER P/R RELATED
2301	Garnishments Payable	Sch L	18 (b)
2311	Charity P/R Deductions	Sch L	18 (b)
2331	Union Dues Payable	Sch L	18 (b)
2341	Retirement/Pension Plan Payable	Sch L	18 (b)
2351	Group Life/Health Payable	Sch L	18 (b)
2361	Dental Insurance Payable	Sch L	18 (b)
2371	Vision Care Insurance Payable	Sch L	18 (b)
2381	Workers Comp Insurance Payable	Sch L	18 (b)
2391	Other P/R Deductions Payable	Sch L	18 (b)

24xx Taxes Payable
2401	Sales Tax Payable	Sch L	18 (b)
2421	Property Tax Liability	Sch L	18 (b)
2471	Franchise Tax Payable-Corp.	Sch L	18 (b)
2481	Federal Tax Payable-Corp.	Sch L	18 (b)

25xx Other Current Liabilities
2531	Licenses/Permits Payable	Sch L	18 (b)
2551	Line Of Credit Unsecured-Bank, et al	Sch L	18 (b)
2581	Deferred Revenue	Sch L	18 (b)

LONG TERM LIABILITIES

2801	Capitalized Leases Payable	Sch L	20 (b)
2811	Mortgage Note Payable	Sch L	20 (b)
2831	Notes Payable-LT-Trade	Sch L	20 (b)
2851	Notes Payable-Principals/Affl	Sch L	19 (b)
2881	Less: Short Term Portion of LT Debt	Sch L	19 (b)

2931	Warranty Reserve	Sch L	21 (b)
2951	Claims Pending	Sch L	21 (b)
2971	Contingent Liabilities



EQUITY SECTION

	REGULAR CORPORATION (C-Corp.)
3101	Paid in Capital	Sch L	23 (b)
3111	Preferred Stock	Sch L	22 a (a)
3121	Common Stock - "C" Corp	Sch L	22 b (a)
3131	Treasury Stock	Sch L	27 (b)
3161	Current Year Earnings	Sch L	24&25 (b)
3171	Retained Earnings	Sch L	24 (b)
3181	Dividends		Please see Sch C

	SPECIAL CORPORATION (S-Corp.)
3201	Paid in Capital	Sch L	23 (b)
3211	Preferred Stock	Sch L	22 (b)
3221	Common Stock - "S" Corp	Sch L	27 (b)
3231	Treasury Stock	Sch L	24 (b)
3261	Current Year Earnings	Sch L	25 (b)
3271	Retained Earnings	Sch L	5
3281	Shareholder Distribution - Shareholder A	Sch M-2	5
3291	Shareholder Distribution - Shareholder B	Sch M-2

	PARTNERSHIPS
3421	Partnership Capital-Partner A	N/A
3431	Partnership Capital-Partner B	N/A
3441	Partnership Drawing Account-Partner A	N/A
3451	Partnership Drawing Account-Partner B	N/A
3521	Current Year Earnings	N/A
3531	Retained Earnings

	SOLE PROPRIETORSHIP
3621	Owner's Draw	N/A
3651	Current Year Earnings	N/A
3661	Retained Earnings	N/A
	SALES SECTION
4011	Sales- 1	1120 Face	1 a
	by Product Line	1120 Face	1 a
	by Retail/Wholesale	1120 Face	1 a
	by Class of Customer-Gov't vs Public	1120 Face	1 a
	by Domestic/International	1120 Face	1 a
	by Taxable Vs Resale	1120 Face	1 a
	by Cost Component-Labor/Material/Other	1120 Face	1 a

4021	Sales- 2	1120 Face	1 a
	by Product Line	1120 Face	1 a
	by Retail/Wholesale	1120 Face	1 a
	by Class of Customer-Gov't vs Public	1120 Face	1 a
	by Domestic/International	1120 Face	1 a
	by Taxable Vs Resale	1120 Face	1 a
	by Cost Component-Labor/Material/Other	1120 Face	1 a
		1120 Face
4611	Returns Allowances	1120 Face	1 b
4661	Reimbursed Expenses	1120 Face	2
4701	Freight Out On Sales	1120 Face	2
4771	Credit Card Discount Fees	1120 Face	2
4831	Early Payment Discounts Taken on Sales	1120 Face	2
4881	Billed Finance Charges	1120 Face	2

	COST OF SALES SECTION
50.01	Beginning Inventory	Sch. A	1
50.07	Ending Inventory	Sch. A	7
5011	Material CGS-Product Line 1	Sch. A	2
5021	Material CGS-Product Line 2	Sch. A	2
5101	Cost Recovery-Sale Of Scrap	Sch. A	2
5121	Raw Material Adjustment	Sch. A	2
5131	Physical Inventory Adjustment	Sch. A	2
5141	Standard Cost Price Variance	Sch. A	2
5151	Inventory Shrinkage/Obsolesce Expense	Sch. A	2
5153	Inventory Variance-Price (std cost)	Sch. A	2
5155	Inventory Variance-Usage (std cost)	Sch. A	2
5157	Inventory Variance-Scrap	Sch. A	2
5171	Freight In-Inventory/CGS	Sch. A	2
5211	Dir Labor-Product Line 1	Sch. A	3
5221	P/R Tax-DL-Product Line 1	Sch. A	4
5231	W/C Ins.-DL-Product Line 1	Sch. A	4
5241	Temp Direct Labor-Product Line 1	Sch. A	4
5299	Fringe Benefits-Other	Sch. A	4
5711	Warranty Expense on Sales	Sch. A	4
5777	Packaging Materials	Sch. A	??????
5801	Early Pay Discounts On Purchases	Sch. A	2

	Operations & Direct Support Functions

60xx Salaries & Hourly Wages
6001	Salaries	1120 Face	13
6002	Bonuses/Incentive Pay	1120 Face	13
6003	Premium Portion of Overtime	1120 Face	13
6004	Holiday Pay	1120 Face	25
6005	Sick/Disability Pay	1120 Face	25
6006	Vacation Pay	1120 Face	25
6008	Jury Duty Pay	1120 Face	13
6021	Indirect Labor-Supervision	1120 Face	13
6091	Indirect Labor-Other	1120 Face	13

61xx Fringe Benefits
6103	Insurance-Workers Comp.	1120 Face	25
6105	Payroll Taxes-Employer Exp.	1120 Face	25
6109	Pension Plan/Retirement Exp.	1120 Face	24
6161	Insurance-Group Life	1120 Face	25
6171	Insurance-Group Health	1120 Face	25
6182	Insurance-Dental	1120 Face	25
6185	Insurance-Vision	1120 Face	25
6199	Fringe Benefits-Other	1120 Face	25

62xx Temporary Help & P/R Related
6201	Temporary Help	1120 Face	13
6221	Pagers	1120 Face	26
6241	Moving/Relocation Expense	1120 Face	26
6244	Per Diem	1120 Face	26
6251	Mileage Reimbursement	1120 Face	26
6261	Travel-Air Line	1120 Face	26
6263