The DETAILED CHART OF ACCOUNTS shows all NET transactions for all periods for all accounts. It is the master history of account activity for both the Current Year and Prior Year as well as for Budget Amounts.

    
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                          DETAILED CHART OF ACCOUNTS                 Page 1

                               Linux Demo Company

                                        Report Date:
                                             10:35 Tuesday 07/30/02



    Account Number:  1000                           Account Type:    T
    Account Title:         CURRENT ASSETS


    Account Number:  1010                           Account Type:    A
    Account Title:   Cash In Bank
    Prior Year Opening Balance:    $  85000.00
    Current Year Opening Balance:  $  10000.00

            CURRENT YR                 PRIOR YR
    PRD     ACTUAL AMT.        PRD     ACTUAL AMT.        PRD     BUDGET AMT.
     1.      13445.00           1.          0.00           1.          0.00
     2.        124.00           2.          0.00           2.          0.00
     3.      52134.00           3.          0.00           3.          0.00
     4.      12432.00           4.          0.00           4.          0.00
     5.       5545.33           5.          0.00           5.          0.00
     6.          0.52           6.          0.00           6.          0.00
     7.       2444.00           7.          0.00           7.          0.00
     8.          0.00           8.          0.00           8.          0.00
     9.          0.00           9.          0.00           9.          0.00
    10.          0.00          10.          0.00          10.          0.00
    11.          0.00          11.          0.00          11.          0.00
    12.          0.00          12.          0.00          12.          0.00


    Account Number:  1020                           Account Type:    A
    Account Title:   Accounts Receivable
    Prior Year Opening Balance:    $   4232.00
    Current Year Opening Balance:  $  32424.00

    PRD     ACTUAL AMT.        PRD     ACTUAL AMT.        PRD     BUDGET AMT.
     1.       2344.23           1.          0.00           1.          0.00
     2.      42352.24           2.          0.00           2.          0.00
     3.          3.23           3.          0.00           3.          0.00
     4.       4234.45           4.          0.00           4.          0.00
     5.       6455.00           5.          0.00           5.          0.00
     6.      43553.30           6.          0.00           6.          0.00
     7.        345.00           7.          0.00           7.          0.00
     8.          0.00           8.          0.00           8.          0.00
     9.          0.00           9.          0.00           9.          0.00
    10.          0.00          10.          0.00          10.          0.00
    11.          0.00          11.          0.00          11.          0.00
    12.          0.00          12.          0.00          12.          0.00

                          DETAILED CHART OF ACCOUNTS                 Page 2

                               Linux Demo Company

                                        Report Date:
                                             10:35 Tuesday 07/30/02



    Account Number:  2000                           Account Type:    T
    Account Title:         LIABILITIES



    Account Number:  2001                           Account Type:    T
    Account Title:         CURRENT LIABILITES


    Account Number:  2010                           Account Type:    L
    Account Title:   Accounts Payable
    Prior Year Opening Balance:    $    656.00
    Current Year Opening Balance:  $    435.00

    PRD     ACTUAL AMT.        PRD     ACTUAL AMT.        PRD     BUDGET AMT.
     1.       2435.00           1.          0.00           1.          0.00
     2.         66.64           2.          0.00           2.          0.00
     3.      54645.56           3.          0.00           3.          0.00
     4.         65.54           4.          0.00           4.          0.00
     5.        456.65           5.          0.00           5.          0.00
     6.       6454.63           6.          0.00           6.          0.00
     7.        354.80           7.          0.00           7.          0.00
     8.          0.00           8.          0.00           8.          0.00
     9.          0.00           9.          0.00           9.          0.00
    10.          0.00          10.          0.00          10.          0.00
    11.          0.00          11.          0.00          11.          0.00
    12.          0.00          12.          0.00          12.          0.00



    Account Number:  2050                           Account Type:    T
    Account Title:      LONG TERM LIABILITES


    Account Number:  2060                           Account Type:    L
    Account Title:   Note Payable - Mortgage
    Prior Year Opening Balance:    $ 260000.00
    Current Year Opening Balance:  $ 200000.00

    PRD     ACTUAL AMT.        PRD     ACTUAL AMT.        PRD     BUDGET AMT.
     1.     190000.00           1.          0.00           1.          0.00
     2.     180000.00           2.          0.00           2.          0.00
     3.     170000.00           3.          0.00           3.          0.00
     4.     160000.00           4.          0.00           4.          0.00
     5.     160000.00           5.          0.00           5.          0.00
     6.     140000.00           6.          0.00           6.          0.00
     7.     130000.00           7.          0.00           7.          0.00
     8.          0.00           8.          0.00           8.          0.00
     9.          0.00           9.          0.00           9.          0.00
    10.          0.00          10.          0.00          10.          0.00
    11.          0.00          11.          0.00          11.          0.00
    12.          0.00          12.          0.00          12.          0.00

                          DETAILED CHART OF ACCOUNTS                 Page 3

                               Linux Demo Company

                                        Report Date:
                                             10:35 Tuesday 07/30/02



    Account Number:  3000                           Account Type:    T
    Account Title:         SHAREHOLDERS EQUITY


    Account Number:  3010                           Account Type:    O
    Account Title:   Common Stock
    Prior Year Opening Balance:    $ 900000.00
    Current Year Opening Balance:  $1000000.00

    PRD     ACTUAL AMT.        PRD     ACTUAL AMT.        PRD     BUDGET AMT.
     1.          0.00           1.          0.00           1.          0.00
     2.          0.00           2.          0.00           2.          0.00
     3.          0.00           3.          0.00           3.          0.00
     4.          0.00           4.          0.00           4.          0.00
     5.          0.00           5.          0.00           5.          0.00
     6.          0.00           6.          0.00           6.          0.00
     7.          0.00           7.          0.00           7.          0.00
     8.          0.00           8.          0.00           8.          0.00
     9.          0.00           9.          0.00           9.          0.00
    10.          0.00          10.          0.00          10.          0.00
    11.          0.00          11.          0.00          11.          0.00
    12.          0.00          12.          0.00          12.          0.00


    Account Number:  3020                           Account Type:    O
    Account Title:   Retained Earnings
    Prior Year Opening Balance:    $   2500.00
    Current Year Opening Balance:  $  30000.00

    PRD     ACTUAL AMT.        PRD     ACTUAL AMT.        PRD     BUDGET AMT.
     1.          0.00           1.          0.00           1.          0.00
     2.          0.00           2.          0.00           2.          0.00
     3.          0.00           3.          0.00           3.          0.00
     4.          0.00           4.          0.00           4.          0.00
     5.          0.00           5.          0.00           5.          0.00
     6.          0.00           6.          0.00           6.          0.00
     7.          0.00           7.          0.00           7.          0.00
     8.          0.00           8.          0.00           8.          0.00
     9.          0.00           9.          0.00           9.          0.00
    10.          0.00          10.          0.00          10.          0.00
    11.          0.00          11.          0.00          11.          0.00
    12.          0.00          12.          0.00          12.          0.00

                          DETAILED CHART OF ACCOUNTS                 Page 4

                               Linux Demo Company

                                        Report Date:
                                             10:35 Tuesday 07/30/02



    Account Number:  4000                           Account Type:    T
    Account Title:         REVENUE


    Account Number:  4010                           Account Type:    R
    Account Title:   Software Sales
    Prior Year Opening Balance:    $      0.00
    Current Year Opening Balance:  $      0.00

    PRD     ACTUAL AMT.        PRD     ACTUAL AMT.        PRD     BUDGET AMT.
     1.      45555.00           1.      46534.00           1.      46646.00
     2.      43256.46           2.        435.76           2.      45646.00
     3.          0.64           3.          0.76           3.       7656.60
     4.          0.45           4.        643.76           4.      47664.00
     5.      76465.60           5.      47564.00           5.      46665.00
     6.       4564.43           6.      77345.50           6.      75645.00
     7.      86565.44           7.        556.00           7.       3456.00
     8.          0.00           8.          0.00           8.          0.00
     9.          0.00           9.          0.00           9.          0.00
    10.          0.00          10.          0.00          10.          0.00
    11.          0.00          11.          0.00          11.          0.00
    12.          0.00          12.          0.00          12.          0.00



    Account Number:  5000                           Account Type:    T
    Account Title:         EXPENSES


    Account Number:  5010                           Account Type:    E
    Account Title:   Salaries
    Prior Year Opening Balance:    $      0.00
    Current Year Opening Balance:  $      0.00

    PRD     ACTUAL AMT.        PRD     ACTUAL AMT.        PRD     BUDGET AMT.
     1.        234.00           1.       2344.00           1.          0.00
     2.      24355.23           2.     435654.43           2.          0.00
     3.          0.32           3.          5.34           3.          0.00
     4.          4.34           4.          5.43           4.          0.00
     5.          2.24           5.       5434.00           5.          0.00
     6.       2234.00           6.          0.00           6.          0.00
     7.      23444.00           7.          0.00           7.          0.00
     8.          0.00           8.          0.00           8.          0.00
     9.          0.00           9.          0.00           9.          0.00
    10.          0.00          10.          0.00          10.          0.00
    11.          0.00          11.          0.00          11.          0.00
    12.          0.00          12.          0.00          12.          0.00

                          DETAILED CHART OF ACCOUNTS                 Page 5

                               Linux Demo Company

                                        Report Date:
                                             10:35 Tuesday 07/30/02


    Account Number:  5020                           Account Type:    E
    Account Title:   Insurance
    Prior Year Opening Balance:    $      0.00
    Current Year Opening Balance:  $      0.00

    PRD     ACTUAL AMT.        PRD     ACTUAL AMT.        PRD     BUDGET AMT.
     1.       2344.00           1.        455.00           1.          0.00
     2.        654.00           2.        345.00           2.          0.00
     3.          0.00           3.          0.00           3.          0.00
     4.          0.00           4.          0.00           4.          0.00
     5.          0.00           5.          0.00           5.          0.00
     6.          0.00           6.          0.00           6.          0.00
     7.          0.00           7.          0.00           7.          0.00
     8.          0.00           8.          0.00           8.          0.00
     9.          0.00           9.          0.00           9.          0.00
    10.          0.00          10.          0.00          10.          0.00
    11.          0.00          11.          0.00          11.          0.00
    12.          0.00          12.          0.00          12.          0.00


    Account Number:  5030                           Account Type:    E
    Account Title:   Interest
    Prior Year Opening Balance:    $      0.00
    Current Year Opening Balance:  $      0.00

    PRD     ACTUAL AMT.        PRD     ACTUAL AMT.        PRD     BUDGET AMT.
     1.        546.65           1.          0.00           1.          0.00
     2.        645.65           2.          0.00           2.          0.00
     3.          4.65           3.          0.00           3.          0.00
     4.          4.54           4.          0.00           4.          0.00
     5.        645.00           5.          0.00           5.          0.00
     6.        654.00           6.          0.00           6.          0.00
     7.        644.00           7.          0.00           7.          0.00
     8.          0.00           8.          0.00           8.          0.00
     9.          0.00           9.          0.00           9.          0.00
    10.          0.00          10.          0.00          10.          0.00
    11.          0.00          11.          0.00          11.          0.00
    12.          0.00          12.          0.00          12.          0.00

                          DETAILED CHART OF ACCOUNTS                 Page 6

                               Linux Demo Company

                                        Report Date:
                                             10:35 Tuesday 07/30/02


    Account Number:  5040                           Account Type:    E
    Account Title:   Health Insurance
    Prior Year Opening Balance:    $      0.00
    Current Year Opening Balance:  $      0.00

    PRD     ACTUAL AMT.        PRD     ACTUAL AMT.        PRD     BUDGET AMT.
     1.      65466.00           1.       4566.64           1.        100.00
     2.      65454.00           2.          0.54           2.       1000.00
     3.      45455.00           3.       6454.65           3.       2000.00
     4.      64544.00           4.       4654.64           4.       3000.00
     5.      75456.00           5.       5654.64           5.       4000.00
     6.      46545.00           6.          0.64           6.       5000.00
     7.      15645.00           7.       5654.00           7.       5000.00
     8.          0.00           8.          0.00           8.          0.00
     9.          0.00           9.          0.00           9.          0.00
    10.          0.00          10.          0.00          10.          0.00
    11.          0.00          11.          0.00          11.          0.00
    12.          0.00          12.          0.00          12.          0.00


    Account Number:  5050                           Account Type:    E
    Account Title:   Travel Expense
    Prior Year Opening Balance:    $      0.00
    Current Year Opening Balance:  $      0.00

    PRD     ACTUAL AMT.        PRD     ACTUAL AMT.        PRD     BUDGET AMT.
     1.      54054.60           1.          2.44           1.          0.00
     2.      65465.00           2.          0.15           2.          0.00
     3.         64.00           3.          6.57           3.          0.00
     4.         64.63           4.        746.57           4.          0.00
     5.        445.00           5.        198.74           5.          0.00
     6.      46545.00           6.        894.65           6.          0.00
     7.        545.55           7.       4455.00           7.          0.00
     8.          0.00           8.          0.00           8.          0.00
     9.          0.00           9.          0.00           9.          0.00
    10.          0.00          10.          0.00          10.          0.00
    11.          0.00          11.          0.00          11.          0.00
    12.          0.00          12.          0.00          12.          0.00

                          DETAILED CHART OF ACCOUNTS                 Page 7

                               Linux Demo Company

                                        Report Date:
                                             10:35 Tuesday 07/30/02


    Account Number:  5060                           Account Type:    E
    Account Title:   Utilities
    Prior Year Opening Balance:    $      0.00
    Current Year Opening Balance:  $      0.00

    PRD     ACTUAL AMT.        PRD     ACTUAL AMT.        PRD     BUDGET AMT.
     1.        465.00           1.        565.00           1.          0.00
     2.        565.00           2.        545.00           2.          0.00
     3.        654.75           3.        545.66           3.          0.00
     4.        555.00           4.        645.67           4.          0.00
     5.        754.00           5.        154.50           5.          0.00
     6.        788.00           6.        544.00           6.          0.00
     7.        800.00           7.        755.00           7.          0.00
     8.          0.00           8.       5454.00           8.          0.00
     9.          0.00           9.        524.35           9.          0.00
    10.          0.00          10.         47.54          10.          0.00
    11.          0.00          11.       1221.54          11.          0.00
    12.          0.00          12.        455.66          12.          0.00


                                                                    Page 8