General CHART OF ACCOUNTS

ASSETS
Current Assets Bank Accounts
Accounts Receivable Inventory/Stock
Deposits Paid
investment securities
NonCurrent Assets
Computer Equipment Motor Vehicles Furniture & Fixtures Plant & Equipment Website
Formation Costs
LIABILITIES
Current Liabilities Accounts Payable Credit Cards Deposits Received GST Paid
GST Collected
PAYG Withholding (if employing staff) Superannuation Payable (if employing staff)
NonCurrent Liabilities
Loans
EQUITY
Partner 1 Capital/Contributions
Partner 1 Drawings
Distribution of Profit Partner 1 Distribution of Profit
INCOME
Income Accounts as required
COST OF SALES
Cost of Sales Accounts as required Discounts Given
Freight (Direct Salesrelated) Merchant Bank Fees
Contractors (if any)
EXPENSES
Administrative Accounting Fees Asset < $1000 Bad Debts
Bank Charges BAS Rounding
Bookkeeping Charges Conferences & Seminars Consultant Fees Depreciation
Donations
Legal Fees
Computer Expense
Hardware Software Consumables Hire
Employment (if employing staff)
Wages & Salaries Superannuation Staff Amenities Worksafe Insurance
Entertainment
Client Gifts Employee Gifts
Meals (nontravel related)
Recreation
Interest Expense
Loans Bank ATO ICA
Insurance
Business
Professional Indemnity Public Liability
Memberships
Professional Memberships
Marketing
Advertising Marketing Expenses Branded Stationery Branded Uniforms Signage
Motor Vehicle
Fuel
Maintenance & Repairs Registration
Insurance
Roadside Assistance Road Tolls
Office Expense
Cleaning
Stationery & Printing Books & publications Postage
Repairs & Maintenance
Rent
Rent Charges
Subscriptions
Subscriptions as required
Training & Courses
Training Provided Courses Attended Webinars
Travel
Meals While Travelling (Domestic) Domestic Accommodation Domestic Flights
International Accommodation International Flights International Meals
Taxi Fares Train Fares Bus Fares
Parking Fees
Utilities
Telephone:
Office Mobile Fax Internet Skype
Electricity Gas
Waste Disposal
Website
Hosting Domain Name Maintenance
OTHER EXPENSES
Uncategorised Transactions
OTHER INCOME
Interest Income
CHART OF ACCOUNTS FOR PARTNERSHIPS
ASSETS
Current Assets Bank Accounts
Accounts Receivable Inventory/Stock
Deposits Paid
NonCurrent Assets
Computer Equipment Motor Vehicles Furniture & Fixtures Plant & Equipment Website
Formation Costs
LIABILITIES
Current Liabilities Accounts Payable Credit Cards Deposits Received GST Paid
GST Collected
PAYG Withholding (if employing staff) Superannuation Payable (if employing staff)
NonCurrent Liabilities
Loans
EQUITY
Partner 1 Capital/Contributions
Partner 2 Capital/Contributions
Partner 1 Drawings
Partner 2 Drawings
Distribution of Profit Partner 1 Distribution of Profit Partner 2 Current Year Earnings Historical Balancing
INCOME
Income Accounts as required
COST OF SALES
Cost of Sales Accounts as required Discounts Given
Freight (Direct Salesrelated) Merchant Bank Fees
Contractors (if any)
EXPENSES
Administrative Accounting Fees Asset < $1000 Bad Debts
Bank Charges BAS Rounding
Bookkeeping Charges Conferences & Seminars Consultant Fees Depreciation
Donations
Legal Fees
Computer Expense
Hardware Software Consumables Hire
Employment (if employing staff)
Wages & Salaries Superannuation Staff Amenities Worksafe Insurance
Entertainment
Client Gifts Employee Gifts
Meals (nontravel related)
Recreation
Interest Expense
Loans Bank ATO ICA
Insurance
Business
Professional Indemnity Public Liability
Memberships
Professional Memberships
Marketing
Advertising Marketing Expenses Branded Stationery Branded Uniforms Signage
Motor Vehicle
Fuel
Maintenance & Repairs Registration
Insurance
Roadside Assistance Road Tolls
Office Expense
Cleaning
Stationery & Printing Books & publications Postage
Repairs & Maintenance
Rent
Rent Charges
Subscriptions
Subscriptions as required
Training & Courses
Training Provided Courses Attended Webinars
Travel
Meals While Travelling (Domestic) Domestic Accommodation Domestic Flights
International Accommodation International Flights International Meals
Taxi Fares Train Fares Bus Fares
Parking Fees
Utilities
Telephone:
Office Mobile Fax Internet Skype
Electricity Gas
Waste Disposal
Website
Hosting Domain Name Maintenance
OTHER EXPENSES
Uncategorised Transactions
OTHER INCOME
Interest Income
CHART OF ACCOUNTS FOR TRUST
ASSETS
Current Assets Bank Accounts
Accounts Receivable Inventory/Stock
Deposits Paid
NonCurrent Assets
Computer Equipment Motor Vehicles Furniture & Fixtures Plant & Equipment Website
Formation Costs
LIABILITIES
Current Liabilities Accounts Payable Credit Cards Deposits Received GST Paid
GST Collected
PAYG Withholding (if employing staff) Superannuation Payable (if employing staff)
NonCurrent Liabilities
Loans
EQUITY
Partner 1 Capital/Contributions
Partner 1 Drawings
Distribution of Profit Partner 1 Distribution of Profit Partner 2 Current Year Earnings Historical Balancing
INCOME
SPECIAL REVENUE FUNDS
EXPENSES
Administrative Accounting Fees Asset < $1000 Bad Debts
Bank Charges BAS Rounding
Bookkeeping Charges Conferences & Seminars Consultant Fees Depreciation
Donations
Legal Fees
Computer Expense
Hardware Software Consumables Hire
Employment (if employing staff)
Wages & Salaries Superannuation Staff Amenities Worksafe Insurance
Entertainment
Client Gifts Employee Gifts
Meals (nontravel related)
Recreation
Interest Expense
Loans Bank ATO ICA
Insurance
Business
Professional Indemnity Public Liability
Memberships
Professional Memberships
Marketing
Advertising Marketing Expenses Branded Stationery Branded Uniforms Signage
Motor Vehicle
Fuel
Maintenance & Repairs Registration
Insurance
Roadside Assistance Road Tolls
Office Expense
Cleaning
Stationery & Printing Books & publications Postage
Repairs & Maintenance
Rent
Rent Charges
Subscriptions
Subscriptions as required
Training & Courses
Training Provided Courses Attended Webinars
Travel
Meals While Travelling (Domestic) Domestic Accommodation Domestic Flights
International Accommodation International Flights International Meals
Taxi Fares Train Fares Bus Fares
Parking Fees
Utilities
Telephone:
Office Mobile Fax Internet Skype
Electricity Gas
Waste Disposal
Website
Hosting Domain Name Maintenance
OTHER EXPENSES
Uncategorised Transactions
OTHER INCOME
Interest Income
TRIAL BALANCE WORKSHEET
Name
Year End
Beginning
Account Name Type Activity Period
Balance
Debit Credit
Cash at hand Cash account 0.00
Cash in checking / current account Cash account 0.00
Cash in savings account Cash account 0.00
Accounts receivable Account receivables 0.00
Provisions Current assets 0.00
Stock Stock 0.00
Prepaid insurance Current assets 0.00
Prepaid other expenses Current assets 0.00
Office supplies Other operational expenses 0.00
Utility deposits Current assets 0.00
Notes receivable Current assets 0.00
Investments Current assets 0.00
Organizational costs Other operational expenses 0.00
Vehicles Fixed assets 0.00
Accumulated depreciation - vehicles Fixed assets 0.00
Furniture and fixtures Fixed assets 0.00
Accumulated depreciation - furniture and
fixtures Fixed assets 0.00
Equipment Fixed assets 0.00

Accumulated depreciation - equipment Fixed assets 0.00

Buildings Fixed assets 0.00
Accumulated depreciation - buildings Fixed assets 0.00
Land Fixed assets 0.00

Page 7
TRIAL BALANCE WORKSHEET
Name
Year End
Goodwill Other assets 0.00
Other intangible assets Other assets 0.00

Accumulated amortization - intangible assets Other assets

Accounts payable Accounts payable 0.00
Sales tax payable Current liabilities 0.00
Withholding taxes payable Current liabilities 0.00
Unemployment taxes payable Current liabilities 0.00
Accrued wages Current liabilities 0.00
Unearned revenue Current liabilities 0.00
Accrued income taxes Current liabilities 0.00
Bank overdraft payable Current liabilities 0.00
Short-term bank loan payable Current liabilities
Long-term bank loan payable Long term liabilities
Mortagage payable Long term liabilities
Short-term notes payable Current liabilities 0.00
Long-term notes payable Long term liabilities
Owner's equity Capital 0.00
Common stock Capital 0.00
Additional paid-in capital Capital 0.00
Preferred stock Capital 0.00
Retained earnings Capital 0.00
Sales Sales 0.00
Sales returns and allowances Sales 0.00
Discount received Other income 0.00
Investment income Other income 0.00
Rental income Other income 0.00
Interest received Other income 0.00
Page 8
TRIAL BALANCE WORKSHEET
Name
Year End
Commission received Other income 0.00
Gain (loss) on sale of assets Cost of good sold 0.00 0.00
Purchases Cost of good sold 0.00
Freight / Transport Other operational expenses 0.00
Purchase returns and allowances Cost of good sold 0.00
Cost of goods sold - materials Cost of good sold 0.00
Cost of goods sold - labor Cost of good sold 0.00
Cost of goods sold - direct expenses Cost of good sold 0.00

Cost of goods sold - indirect expenses Cost of good sold 0.00

Advertising Other operational expenses 0.00
Amortization Other operational expenses 0.00
Bad debt expense Financal expenses 0.00
Bank charges Financal expenses 0.00
Commissions expense Financal expenses 0.00
Contract labor Other operational expenses 0.00
Delivery expense Other operational expenses 0.00
Depreciation Financal expenses 0.00
Dues and subscriptions Other operational expenses 0.00
Entertainment Other operational expenses 0.00
Insurance Other operational expenses 0.00
Interest expense Financal expenses 0.00
Maintenance Other operational expenses 0.00
Miscellaneous Other operational expenses 0.00
Office expense Other operational expenses 0.00
Operating supplies Other operational expenses 0.00
Payroll taxes Personnel expenses 0.00
Permits and licenses Other operational expenses 0.00
Page 9
TRIAL BALANCE WORKSHEET
Name
Year End
Postage Other operational expenses 0.00
Professional fees Personnel expenses 0.00 0.00
Property taxes Other operational expenses 0.00
Rent Other operational expenses 0.00
Repairs Other operational expenses 0.00
Telephone Other operational expenses 0.00
Travel Other operational expenses 0.00
Utilities Other operational expenses 0.00
Vehicle expenses Other operational expenses 0.00
Wages Other operational expenses 0.00
Income taxes Other operational expenses 0.00

Totals 0.00 0.00

Difference 0.00

Page 10
Ending
Balance

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00

0.00
0.00
0.00
0.00

Page 11
 0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Page 12
 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Page 13
 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

Page 14
 Balance Sheet
ASSETS
FIXED ASSETS

Non-current Receivables
Investments (not short-term)
Property and Equipment
Land
Buildings
Accumulated Depreciation-Buildings
Leaseholds and Leasehold Improvements
Accumulated Depreciation-Leaseholds
Furniture and Fixtures
Accumulated Depreciation-Furniture and Fixtures
Rides/Attractions
Accumulated Depreciation-Machinery and Equipment
Information Systems Equipment
Accumulated Depreciation-Information Systems Equipment
Automobiles and Trucks
Accumulated Depreciation-Automobiles and Trucks
Construction in Progress
China
Glassware
Silver
Linen
Uniforms
Accumulated Depreciation-China, Glassware, Silver, Linen, and Uniforms
Other Assets
Security Deposits
Deferred Charges
Long-Term Deferred Tax Asset
Cash Surrender Value of Life Insurance
Goodwill
Miscellaneous

CURRENT ASSETS

Cash
House Funds/Banks
Checking Account
Payroll Account
Savings Account
Petty Cash
Short-Term Investments
Accounts Receivable
General Customer Accounts
Credit Card Accounts
Group Sales Accounts
Notes Receivable (Current)
 Due from Employees
Receivable from Owner
Other Accounts Receivable
Intercompany Receivables
Allowance for Doubtful Accounts
Inventory
Food
Liquor
Maintenance Supplies
Operating Supplies
Paper Supplies
Cleaning Supplies
China, Glassware, Silver, Linen, and Uniforms (Unopened Stock)
Other
Prepaids
Prepaid Insurance
Prepaid Taxes
Prepaid Workers' Compensation
Prepaid Supplies
Prepaid Contracts
Current Deferred Tax Asset
Barter Contracts Asset
Other Prepaids

TOTAL ASSETS
LIABILITIES
EQUITY

Capital Stock
Paid-in Capital
Retained Earnings
Treasury Stock
Unrealized Gain (Loss) on Marketable Equity Securities
Cumulative Foreign Currency Translation Adjustments
Income Summary

LONG TERM LIABILITIES

Long-Term Debt
Capital Leases
Other Long-Term Debt
Long-Term Deferred Tax Liability

SHORT TERM LIABILITIES

Payables
Accounts Payable
Dividends Payable
Notes Payable
Intercompany Payables
Employee Withholdings
FICA-Employee
State Disability-Employee
SUTA-Employee
Medical Insurance-Employee
Life Insurance-Employee
Dental Insurance-Employee
Credit Union
United Way
Miscellaneous Deductions
Employer Payroll Taxes
FICA-Employer
FUTA-Employer
SUTA-Employer
Medical Insurance-Employer
Life Insurance-Employer
Dental Insurance-Employer
Disability-Employer
Workers' Compensation-Employer
Miscellaneous Contributions
Taxes
 Federal Withholding Tax
State Withholding Tax
County Withholding Tax
City Withholding Tax
Sales Tax
Property Tax
Federal Income Tax
State Income Tax
City Income Tax
Advance Deposits
Accruals
Accrued Payables
Accrued Utilities
Accrued Vacation
Accrued Taxes
Barter Contracts Liability
Accrued Expenses-Other
Current Portion-Long-Term Debt
Other Current Liabilities
Current Deferred Tax Liability
PROFIT AND LOSS STATEMENT

REVENUES

Admission Revenue
Revenue
Other
Concessions
Other Rental Income
Other Income
Sponsorship
Laundry/Valet Commissions
Games and Vending Machines
In-house Shows
Cash Discounts
Interest Income
Foreign Currency Exchange Gains
Salvage
Other

TOTAL REVENUES

COST OF SALES

Cost of Food Sales

Food Purchases
Trade Discounts
Transportation Charges
Other Cost of Food Sales
Cost of Beverage Sales
Liquor Purchases
Wine Purchases
Beer Purchases
Other Beverage Purchases
Trade Discounts
Transportation Charges
Other Cost of Beverage Sales

TOTAL COST OF SALES

GROSS MARGIN 0 (=Total Revenues minus Total Cost of Sales)

EXPENSES
Salaries and Wages
Departmental Management and Supervisory Staff
Departmental Employees
Payroll Taxes
Payroll Taxes-FICA
Payroll Taxes-FUTA
Payroll Taxes-SUTA
 Workers' Compensation
Employee Benefits
Vacation, Holiday, and Sick Pay
Medical Insurance
Life Insurance
Dental Insurance
Disability
Pension and Profit Sharing Contributions
Employee Meals
Payroll Tax and Benefit Allocation
Operating Supplies
Cleaning Supplies
Guest Supplies
Paper Supplies
Postage and Telegrams
Printing and Stationery
Menus
Utensils
Maintenance Supplies
Contract Cleaning Expenses
Laundry and Dry Cleaning Expenses
Laundry Supplies
Licenses
Kitchen Fuel
Music and Entertainment Expenses
Admission Expenses
Information Systems Expenses
Hardware Maintenance
Software Maintenance
Service Bureau Fees
Other Information Systems Expenses
Human Resources Expenses
Dues and Subscriptions
Employee Housing
Employee Relations
Medical Expenses
Recruitment
Relocation
Training
Transportation
Administrative Expenses
Credit Card Commissions
Donations
Insurance-General
Credit and Collections Expenses
Professional Fees
Losses and Damages
Provision for Doubtful Accounts
Cash Over/Short
Travel and Entertainment
Marketing Expenses
Commissions
Direct Mail Expenses
 In-house Graphics
Outdoor Advertising
Point-of-Sale Material
Print Materials
Radio and Television Expenses
Selling Aids
Franchise Fees
Property Operation Expenses
Building Supplies
Electrical and Mechanical Equipment
Engineering Supplies
Furniture, Fixtures, Equipment
Grounds and Landscaping
Painting and Decorating
Removal of Waste Matter
Swimming Pool Expenses
Utility Costs
Electrical Cost
Fuel Cost
Steam Cost
Water Cost
Other Utility Costs
Vehicles
Fuel and Oil
Insurance
Repairs and Maintenance
Other Expenses
Management Fees
Rent or Lease Expenses
Land
Buildings
Equipment
Telecommunications Equipment
Information Systems Equipment
Software (includes any license fees)
Vehicles
Tax Expense
Real Estate Taxes
Personal Property Taxes
Utility Taxes
Business and Occupation Taxes
Building and Contents Insurance

TOTAL EXPENSES

Earnings before Interest, Dep 0 (=Gross Margin minus Total Expenses)

740 Interest Expense

Mortgage Interest
Notes Payable Interest
Interest on Capital Leases
Amortization of Deferred Financing Costs
Depreciation and Amortization
 Building and Improvements
Leaseholds and Leasehold Improvements
Furniture and Fixtures
Machinery and Equipment
Information Systems Equipment
Automobiles and Trucks
Capital Leases
Preopening Expenses

Earnings before taxes and ext 0

770 Gain or Loss on Sale of Property

Earnings before taxes (EBT) 0

Income Taxes
Current Federal Income Tax
Deferred Federal Income Tax
Current State Income Tax
Deferred State Income Tax

Net Income, Earnings after ta 0