The SUMMARY CHART OF ACCOUNTS is used as a quick reference for coding checks and other documents with account numbers before entry into the LINUX GENERAL LEDGER and as a general reference to your bookkeeping system. No predefined accounts are used so you are able to create the Chart of Accounts exactly as you need for your business. You can always see this account list on the screen at any time by pressing <F10>.

   
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                           SUMMARY CHART OF ACCOUNTS                 Page 1

                               Linux Demo Company

                                        Report Date:
                                             9:59 Tuesday 07/30/02


             ACCOUNT    ACCOUNT         ACCOUNT
             NUMBER      TYPE*          TITLE


               1000       T            CURRENT ASSETS
               1010       A      Cash In Bank
               1020       A      Accounts Receivable

               2000       T            LIABILITIES

               2001       T            CURRENT LIABILITES
               2010       L      Accounts Payable

               2050       T         LONG TERM LIABILITES
               2060       L      Note Payable - Mortgage

               3000       T            SHAREHOLDERS EQUITY
               3010       O      Common Stock
               3020       O      Retained Earnings

               4000       T            REVENUE
               4010       R      Software Sales

               5000       T            EXPENSES
               5010       E      Salaries
               5020       E      Insurance
               5030       E      Interest
               5040       E      Health Insurance
               5050       E      Travel Expense
               5060       E      Utilities

   * ACCOUT TYPE LEGEND: T = Title,  A = Asset,  L = Liability,
                         O = Ownership, R = Revenue, E = Expense