Chart of Accounts List for QuickBooks

Account	Type	Description
Checking/bank name here	Bank	Checking account
Petty Cash	Bank	Cash Kampsight/store
Savings/bank name here	Bank	Savings Account
Accounts Receivable	Accounts Receivable	Accounts Receivable
Credit Cards	Other Current Asset	Credit Card Receivable
Credit Cards:American Express	Other Current Asset	American Express Receivable
Credit Cards:Discover	Other Current Asset	Discover Card Receivable
Credit Cards:Master Card/Visa	Other Current Asset	Master Card/Visa Receivable
Due from KOA Inc	Other Current Asset	Due from KOA, Inc.
Due from KOA Inc:Gift Certificate	Other Current Asset	KOA, Inc Gift Certificates
Due from KOA Inc:Kamping Coupon	Other Current Asset	Kamping Coupon From KOA, Inc.
Due from KOA Inc:Other Deductions	Other Current Asset	KOA, Inc. Other Deductions
Due from KOA Inc:Tour Deduct Sheet	Other Current Asset	KOA, Inc. Tour Deduct Sheet
Due from KOA Inc:VKRC	Other Current Asset	KOA, Inc. VKRC
Due on Account	Other Current Asset	Due on Account
Food Inventory	Other Current Asset	Food Inventory
Store Inventory	Other Current Asset	Store inventory
Undeposited Funds	Other Current Asset	Cash to Deposit Kampsight
Utility Deposits	Other Current Asset	Utility Deposits
Utility Deposits:Elect Company	Other Current Asset	Elect Company Deposit
Utility Deposits:Gas Company	Other Current Asset	Gas Company Deposit
Utility Deposits:Phone Company	Other Current Asset	Phone Company Deposit
Utility Deposits:Water Company	Other Current Asset	Water Company Deposit
Accumulated Amortization	Fixed Asset	Accumulated Amortization
Buildings	Fixed Asset	Buildings
Buildings:Accumulated Depreciation	Fixed Asset	Depreciation
Furniture,Fixture,Equipment	Fixed Asset	Funniture,Fixture, Equipment
Furniture,Fixture,Equipment:Accumulated Depreciation	Fixed Asset	Depreciation
Kamping Kabins	Fixed Asset	Kamping Kabins I & 2 Room
Kamping Kabins:Accumulated Depreciation	Fixed Asset	Depreciation Kamping Kabins
Kamping Kottages	Fixed Asset	Kamping Kottages
Kamping Kottages:Accumulated Depreciation	Fixed Asset	Depreciation Kamping Kottage
Land	Fixed Asset	Land
Land:Original Cost	Fixed Asset	Original Cost of Land
Site Development	Fixed Asset	Site Development
Site Development:Accumulated Depreciation	Fixed Asset	Depreciation Site Development
Accounts Payable	Accounts Payable	Accounts Payable
Deposits	Other Current Liability	Deposits
Deposits:Damage Deposit	Other Current Liability	Damage Deposit
Deposits:Deposits Honored	Other Current Liability	Deposits Honored
Deposits:Deposits Received	Other Current Liability	Advance Deposits Received
KOA Care Camps	Other Current Liability	Money Collected Care Camps
Payroll Liabilities	Other Current Liability	Payroll Liabilities
Sales Tax Payable	Other Current Liability	Sales Tax Payable
Suspense	Other Current Liability	Suspense
Value Kard Due KOA Inc	Other Current Liability	50% of Value Kard Income
Loans Payable	Long Term Liability	Loans Payable
Loans Payable:Campground	Long Term Liability	Loan Campground
Loans Payable:Kamping Kabins	Long Term Liability	Kamping Kabin Loan
Loans Payable:Truck	Long Term Liability	2002 Ford F-350 Crew
Capital Stock	Equity	Capital Stock
Opening Bal Equity	Equity	Opening Balance Equity
Owner's Equity	Equity	Owner's Equity
Owner's Equity:Owner's Contributions	Equity	Owner's Contributions
Owner's Equity:Owner's Draw	Equity	Owner's Draw
Retained Earnings	Equity	Retained Earnings
Deposit Forfeited	Income	Deposit Forfeited/$5.00 only
Food Services	Income	Prepared Food Sales
Other Income	Income	Other Income
Other Income:Bike Rental	Income	Bike Rental
Other Income:Cable TV	Income	Cable TV
Other Income:Equipment Rental	Income	Equipment Rental
Other Income:Facility Rent	Income	Facility Rent
Other Income:Game Machines	Income	Game Machines
Other Income:Golf	Income	Golf
Other Income:Laundry	Income	Laundry
Other Income:Off-Site Storage	Income	RV Storage
Other Income:Tours	Income	Tours
Other Income:Vending Machines	Income	Vending Machines
Propane Sales	Income	Propane Sales
Registration	Income	Registration
Registration:Daily	Income	Revenue Daily Campers
Registration:Kamping Kabin 1 Room	Income	Revenue 1 rm Kamping Kabins
Registration:Kamping Kabin Two Room	Income	Revenue 2 rm Kamping Kabin
Registration:Kamping Kottage	Income	Revenue from Kamping Kottage
Registration:Kamping Lodge	Income	Revenue from Kamping Lodges
Registration:Monthly	Income	Revenue Monthly
Registration:Seasonal	Income	Revenue Seasonal
Registration:Other	Income	Revenue Other Types Camping
Store Sales	Income	Retail Store Sales
Store Sales:Apparel	Income	Apparel
Store Sales:Bakery Products	Income	Bakery Products
Store Sales:Beer & Wine	Income	Beer & Wine
Store Sales:Books & Magazines	Income	Books & Magazines
Store Sales:Cigarettes & Tobacco Sales	Income	Cigarette & Tabacco Sales
Store Sales:Dairy Products	Income	Dairy Products
Store Sales:Groceries	Income	Groceries
Store Sales:Groceries Taxable	Income	Groceries Taxable
Store Sales:Health & Beauty Aids	Income	Health & Beauty Aids
Store Sales:Household Sales	Income	Household Sales
Store Sales:Ice Sales	Income	Ice Sales
Store Sales:Jewelry Sales	Income	Jewelry Sales
Store Sales:Pre Prepared Foods	Income	Pre Prepared Foods
Store Sales:RV Accessories	Income	RV Accessories
Store Sales:Soft Drinks	Income	Soft Drinks
Store Sales:Souvenirs/Gifts	Income	Souvenirs/Gifts
Store Sales:Sporting Goods	Income	Sporting Goods
Store Sales:Toys	Income	Toy Sales
Store Sales:Wood Sales	Income	Wood Sales
Value Kard Income	Income	Net A/C Split 50% KOA, Inc
Cost of Food Sales	Cost of Goods Sold	Cost of Food
Cost of Propane Sales	Cost of Goods Sold	Cost of Propane
Cost Store Sales	Cost of Goods Sold	Cost of Merchandise
Advertising & Promotion	Expense	Advertising & Promotion
Bad Debt	Expense	Bad Debt
Bank & Credit Card Charge	Expense	Bank & Credit Card Fee Chgs
Campground Entertainment	Expense	Entertainment for Campers
Campground Rent/Lease	Expense	Campground Rent/Lease
Cash Over or Short	Expense	Cash over or Short
Contract Labor	Expense	Contract Labor
Contributions	Expense	Contributions
Depreciation Expense	Expense	Depreciation Expense
Discounts	Expense	Discounts
Discounts:Employee Discounts	Expense	Employee Discounts
Discounts:Other Discounts	Expense	Other Discounts Kampsight
Discounts:Store Sales Discounts	Expense	Discounts Kampstore
Dues and Subscriptions	Expense	Dues and Subscriptions
Education & Training	Expense	Education & Training
Equipment Rental	Expense	Equipment Rental
Insurance	Expense	Insurance
Insurance:Campground	Expense	Campground Insurance
Insurance:Disability Insurance	Expense	Disability Insurance
Insurance:Employee	Expense	Employee Insurance
Insurance:Owner	Expense	Owner Insurance
Insurance:Vehicle	Expense	Vehicle Insurance
Insurance:Worker's Comp	Expense	Worker's Comp
Interest Expense	Expense	Interest Expense
Interest Expense:Finance Charge	Expense	Finance Charge
Interest Expense:Loan Interest	Expense	Loan Interest Expense
Interest Expense:Mortgage Interest	Expense	Mortgage Interest
Inventory Variance Food Sales	Expense	Inventory Variance Food
Inventory Variance Store Sales	Expense	Inventory Variance Store Sale
KOA Administrative Fee	Expense	Fee Due to KOA,Inc Yearly
KOA 2% Advertising	Expense	2% Registration due KOA, Inc.
KOA 8% Royalties	Expense	8% Registration due KOA, Inc
Licenses and Permits	Expense	Licenses & Permits
Miscellaneous	Expense	Miscellaneous
Operating Supplies	Expense	Operating Supplies
Operating Supplies:Food	Expense	Food Service operating
Operating Supplies:Office	Expense	Office Supplies
Operating Supplies:Other	Expense	Other Operating Supplies
Operating Supplies:Pool	Expense	Pool Operating Supplies
Operating Supplies:Restroom	Expense	Restroom Supplies
Payroll Expenses	Expense	Payroll
Postage and Delivery	Expense	Postage and Delivery
Printing and Reproduction	Expense	Printing and Reproduction
Professional Fees	Expense	Professional Fees
Professional Fees:Accounting	Expense	Accounting Fees
Professional Fees:Legal	Expense	Legal Fees
Repairs & Maintenance	Expense	Repairs & Maintenance
Repairs & Maintenance:Building	Expense	Building Repairs
Repairs & Maintenance:Equipment	Expense	Equipment Repairs
Repairs & Maintenance:Grounds	Expense	Grounds Repair & Maintenance
Taxes	Expense	Taxes
Taxes:Federal Income Taxes	Expense	Federal Income Taxes
Taxes:Other Taxes	Expense	Other Taxes
Taxes:Property Taxes	Expense	Property Taxes
Taxes:State Income Tax	Expense	State Income Tax
Telephone	Expense	Telephone
Telephone:800 Service	Expense	800 service
Telephone:Local Service	Expense	Local Service
Telephone:Long Distance Service	Expense	Long Distance Service
Travel & Entertainment	Expense	Travel/meals/entertainment
Travel & Entertainment:Meals	Expense	Record Meals Seperate
Travel & Entertainment:T & E Expense	Expense	Travel & Entertainment
Uniforms	Expense	Uniforms
Utilities	Expense	Utilities
Utilities:Cable TV	Expense	Cable TV
Utilities:Electricity	Expense	Electricity
Utilities:Garbage	Expense	Garbage
Utilities:Internet Service	Expense	Internet Service
Utilities:Natural Gas/Propane	Expense	Heating Fuel
Utilities:Sewer	Expense	Sewer
Utilities:Water	Expense	Water
Vehicle Expense	Expense	Vehicle Expense
VKRC Campground Expense	Expense	VKRC Campground Expense
Dividend Income	Other Income	Dividend Income
Interest Income	Other Income	Interest Income
Miscellaneous Expenses	Other Expense	Micellaneous Expenses
Paidouts Kampsight	Other Expense	Cash Paidouts from Kampsight