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Glossary of JDE Master Chart of Accounts

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10510
Land
10552
Buildings
10553
Furniture and Equipment
10554
Leasehold Improvements
10555
Fixed Assets-Conversion
10602
Held for Sale-Cost
10603
Held for Sale-A/D
10702
Construction In Progress
10703
Capitalized Interest
10704
Capitalized Fees
10810
A/D-Building
10811
A/D-Furniture and Equipment
10812
A/D-Leasehold Improvements
10813
A/D-Conversion
11050
Mortgage Loans
11100
Other Mortgage Loans
11201
Construction Loans
11251
Working Capital Loans
11550
Allowance for Losses
12003
Equity Investments-Public
12004
Equity Investments-Private
12062
Deferred Loan Expenses
12110
Cash-Conversion
12120
Cash-Main
12130
Cash-Payroll
12140
Cash-Operating
12150
Cash-Tax Escrows
12160
Cash-Mortgage Escrows
12170
Cash-CDs
12180
Cash-Investments
12190
Cash-Repurchase Agreements
12200
Cash-Petty Cash
12302
Interest Receivables
12303
Interest Receivables Reserved
12304
Loan Principal Receivable
12410
Cash Rent Receivables
12411
Cash Rent Reserved
12430
Straight Line Rent Receivables
12435
Prepaid Rent
12436
A/A Prepaid Rent
12440
S/L Rent Reserved
12455
Miscellaneous Receivables
12456
Miscellaneouse Receivables-Con
12457
Miscellaneous Receivables Rese
12501
Office Equipment
12502
A/D-Office Equipment
12551
Project Loans
12601
Derivative Assets
12701
Suspense
12702
Customer Deposits
12703
Corporate Card Sweep
12704
Organizational Expenses
12705
Due from Employees
12706
Prepaid Assets
12707
Other Assets
15010
InterCompany HUB Activity
15015
InterCompany Due to/Due From-C
15020
InterCompany Due to/Due From
15025
Investment in Sub
15030
InterCompany Note
15035
InterCompany Mngt Fees
15040
InterCompany Interest
15045
Allocation Contra
20510
Lines of Credit
21010
Senior Unsecured Notes
21015
Sr. Notes Premium/Discounts
21020
Senior Notes Derivative
21505
Mortgages Payable
22010
Accounts Payable
22015
AP-Conversion
22020
Accrued Bonus
22025
Deferred Loan Fees
22030
Misc Liabilities
22035
Deferred Acquisitions
22040
Suspense Liabilities
22045
Acc Interest Mortgages
22050
Acc Interest Senior Notes
22055
Acc Interest Lines of Credit
22060
FICA/FIT Withheld
22065
State Tax Withheld
22070
City Tax Withheld
22075
Insurance Withheld
22080
SUI/FUTA Tax Payable
22085
Workers Comp Payable
22090
School Tax Withheld
22095
Accrued SERP
22100
Unearned Revenues
22105
Acc Preferred Dividends
22110
Derivative Liabilities
25010
InterCompany Due to/Due From
25015
InterCompany Note Payable
25020
InterCompany Interest Payable
25025
InterCompany Management Fees P
27005
Minority Interest
30505
Preferred Stock
31010
Common Stock
31510
Capital in Excess of Par
32010
Treasury Stock
32510
Undistributed Net Inc
32515
Undistributed Net Inc
32520
Curr Yr Inc/Loss-JE's
32525
Curr Yr Inc/Loss
33010
Common Dividends
33015
Preferred Dividends
33020
DER Dividends
33510
Unrecognized Gain
33515
Foreign Currency AJE
34010
Accum Option Expense
40510
Cash Rental Income
40515
Strght Line Rental Income
40520
Amortized Rental Income
41010
Interest Mortgage
41015
Interest Other Mortgage
41020
Interest Construction
41025
Interest Working Cap
41510
Other Income
41515
Loan Fees
41520
Guaranty Income
42010
Prepayment Fees
45010
InterCo Interest Revenue
45015
InterCo Management Fee
45020
InterCo Net Income/Loss
51010
Depr Building
51015
Depr Furniture and Equip
51020
Depr Leasehold
60510
Capitalized Interest
60515
Interest Mortgage Loans
60520
Interest SWAPs
60525
Interest Senior Notes
60530
Interest Lines of Credit
60535
Amortization of Premiums/Disco
60540
Bank Fees
61210
Impairment of Assets
61510
Wage Expense
61515
Bonus Expense
61520
FICA/FIT Expense
61525
Insurance Expense
61530
SUI/FUTA Tax Expense
61535
Workers Comp Expense
61540
SERP Expense
61545
401K Expense
61550
Payroll Taxes
61555
Deferred Compensation
61560
Restricted Stock Expense
61565
Stock Option Expense
61581
Professional Services
61582
Legal Fees
61583
Audit Fees
61591
Insurance Expense
61592
Taxes Expense
61601
Stockholders' Relations
61611
Inspection Fees
61612
T&E Deductible
61613
T&E NonDeductible
61614
Marketing Suspense
61615
Marketing Expense
61701
Rent Expense
61702
Phone Expense
61703
Depreciation Office Equipment
61704
Contributions
61705
Office Expense
61706
Planning Meeting Expense
61721
Amort of Org Expenses
61722
Directors Fees
61723
Directors Stock Comp
61724
Property Expenses
61725
Other Expenses
61726
Dues & Subscriptions
61727
Transfer Fees
61728
Bond Trustee Fees
61729
Excise Taxes
61730
Special Projects
61731
Relocation
61910
Loan Expense
63010
Loss on Debt Extinguish
63210
Provision for Loan Loss
65015
InterCo Interest Expense
65020
InterCo Management Fee
75020
Gain on Sales
75025
Loss on Sales
75030
Asset Clearing Account
75060
Rent from Disc Op
75061
Interest from Disc Op
75062
Depreciation from Disc Op
82003
Preferred Dividends
83010
Preferred Stock Redemp
90100
Preferred Shares
90200
Common Shares
90300
Indepent Living Beds/Units
90310
Assisted Living Beds/Units
90320
Skilled Nursing Beds/Units
90330
Speciality Care Beds/Units
90400
Independent Living Revenue
90410
Assisted Living Revenue
90420
Skilled Nursing Revenue
90430
Specialty Care Revenue
Land
10510
Buildings
10552
Furniture and Equipment
10553
Leasehold Improvements
10554
Fixed Assets-Conversion
10555
Held for Sale-Cost
10602
Held for Sale-A/D
10603
Construction In Progress
10702
Capitalized Interest
10703
Capitalized Fees
10704
A/D-Building
10810
A/D-Furniture and Equipment
10811
A/D-Leasehold Improvements
10812
A/D-Conversion
10813
Mortgage Loans
11050
Other Mortgage Loans
11100
Construction Loans
11201
Working Capital Loans
11251
Allowance for Losses
11550
Equity Investments-Public
12003
Equity Investments-Private
12004
Deferred Loan Expenses
12062
Cash-Conversion
12110
Cash-Main
12120
Cash-Payroll
12130
Cash-Operating
12140
Cash-Tax Escrows
12150
Cash-Mortgage Escrows
12160
Cash-CDs
12170
Cash-Investments
12180
Cash-Repurchase Agreements
12190
Cash-Petty Cash
12200
Interest Receivables
12302
Interest Receivables Reserved
12303
Loan Principal Receivable
12304
Cash Rent Receivables
12410
Cash Rent Reserved
12411
Straight Line Rent Receivables
12430
Prepaid Rent
12435
A/A Prepaid Rent
12436
S/L Rent Reserved
12440
Miscellaneous Receivables
12455
Miscellaneouse Receivables-Con
12456
Miscellaneous Receivables Rese
12457
Office Equipment
12501
A/D-Office Equipment
12502
Project Loans
12551
Derivative Assets
12601
Suspense
12701
Customer Deposits
12702
Corporate Card Sweep
12703
Organizational Expenses
12704
Due from Employees
12705
Prepaid Assets
12706

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