Ex 2.2: Chart of Accounts for Dilley & Company. Account Code 100 199 101 101.1 101.11 101.

.12 101.13 101.2 101.21 101.22 101.23 101.3 101.31 101.32 101.33 101.4 101.41 101.42 101.13 120 120.1 120.11 120.12 120.13 120.2 120.21 120.22 120.23 120.3 120.31 120.32 120.33 120.4 120.41 120.42 120.43 130 130.1 130.11 130.12 130.13 Account Name Assets Cash Cash Heat Treating Checking account Savings account Petty Cash Cash Extruding Checking account Savings account Petty Cash Cash Small Parts Stamping Checking account Savings account Petty Cash Cash Machining Checking account Savings account Petty Cash Receivables Heat Treating Accounts receivable Allowance for doubtful accounts Notes Receivable Extruding Accounts receivable Allowance for doubtful accounts Notes Receivable Small Parts Stamping Accounts receivable Allowance for doubtful accounts Notes Receivable Machining Accounts receivable Allowance for doubtful accounts Notes Receivable Inventories Heat Treating Raw material Work in progress Finished Goods

Account Code 130.2 130.21 130.22 130.23 130.3 130.31 130.32 130.33 130.4 130.41 130.42 130.43 140 140.1 140.11 140.12 140.13 140.2 140.21 140.22 140.23 140.3 140.31 140.32 140.33 140.4 140.41 140.42 140.43 150 150.1 150.11 150.12 150.13 150.14 150.15 150.16 150.17 150.18 150.2 150.21 150.22

Account Name Extruding Raw material Work in progress Finished goods Small Parts Stamping Raw material Work in progress Finished goods Machining Raw material Work in progress Finished goods Prepaid Expenses Heat Treating Prepaid rent Prepaid insurance Other Extruding Prepaid rent Prepaid insurance Other Small Parts Stamping Prepaid rent Prepaid insurance Other Machining Prepaid rent Prepaid insurance Other Plant and Equipment Heat Treating Land Building Accumulated Depreciation Building Equipment Accumulated Depreciation Equipment Furniture and Fixtures Accumulated Depreciation Furniture and Fixtures Other Assets Extruding Land Building

Account Code 150.23 150.24 150.25 150.26 150.27 150.28 150.3 150.31 150.32 150.33 150.34 150.35 150.36 150.37 150.38 150.4 150.41 150.42 150.43 150.44 150.45 150.46 150.47 150.48 200 - 299 200 200.1 200.2 200.3 200.4 201 201.1 201.2 201.3 201.4 203 205 206 208 209 211

Account Name Accumulated Depreciation Building Equipment Accumulated Depreciation Equipment Furniture and Fixtures Accumulated Depreciation Furniture and Fixtures Other Assets Small Parts Stamping Land Building Accumulated Depreciation Building Equipment Accumulated Depreciation Equipment Furniture and Fixtures Accumulated Depreciation Furniture and Fixtures Other Assets Machining Land Building Accumulated Depreciation Building Equipment Accumulated Depreciation Equipment Furniture and Fixtures Accumulated Depreciation Furniture and Fixtures Other Assets Liabilities Accounts payable Heat Treating Extruding Small Parts Stamping Machining Accrued interest payable Heat Treating Extruding Small Parts Stamping Machining Wages payable Employee Income Tax payable FICA Tax payable Federal Unemployment Tax payable State Unemployment Tax payable Other Liabilities

Account Code 300 399 300 310 400 499 400 400.1 400.11 400.12 400.13 400.14 400.15 400.2 400.21 400.22 400.23 400.24 400.25 400.3 400.31 400.32 400.33 400.34 400.35 400.4 400.41 400.42 400.43 400.44 400.45 404 404.1 404.11 404.12 404.13 404.14 404.15 404.2 404.21 404.22 404.23 404.24 404.25

Account Name Equity Accounts Common Stock Retained Earnings Revenue Cash Sales Cash sales - Heat Treating Product 1 Product 2 Product 3 Product 4 Product 5 Cash sales - Extruding Product 1 Product 2 Product 3 Product 4 Product 5 Cash Sales - Small Parts Stamping Product 1 Product 2 Product 3 Product 4 Product 5 Cash sales - Machining Product 1 Product 2 Product 3 Product 4 Product 5 Credit Sales Credit sales - Heat Treating Product 1 Product 2 Product 3 Product 4 Product 5 Credit sales - Extruding Product 1 Product 2 Product 3 Product 4 Product 5

Account Code 404.3 404.31 404.32 404.33 404.34 404.35 404.4 404.41 404.42 404.43 404.44 404.45 408 408.1 408.11 408.12 408.13 408.14 408.15 408.2 408.21 408.22 408.23 408.24 408.25 408.3 408.31 408.32 408.33 408.34 408.35 408.4 408.41 408.42 408.43 408.44 408.45 412 412.1 412.11 412.12

Account Name Credit Sales Small Parts Stamping Product 1 Product 2 Product 3 Product 4 Product 5 Credit sales - Machining Product 1 Product 2 Product 3 Product 4 Product 5 Sales Returns and Allowances Heat Treating Product 1 Product 2 Product 3 Product 4 Product 5 Extruding Product 1 Product 2 Product 3 Product 4 Product 5 Small Parts Stamping Product 1 Product 2 Product 3 Product 4 Product 5 Machining Product 1 Product 2 Product 3 Product 4 Product 5 Sales Discounts Sales Discounts - Heat Treating Product 1 Product 2

Account Code 412.13 412.14 412.15 412.2 412.21 412.22 412.23 412.24 412.25 412.3 412.31 412.32 412.33 412.34 412.35 412.4 412.41 412.42 412.43 412.44 412.45 418 420 500 599 500 500.1 500.11 500.12 500.13 500.14 500.15 500.2 500.21 500.22 500.23 500.24 500.25 500.3 500.31 500.32 500.33 500.34 500.35

Account Name Product 3 Product 4 Product 5 Sales Discounts - Extruding Product 1 Product 2 Product 3 Product 4 Product 5 Sales Discounts Small Parts Stamping Product 1 Product 2 Product 3 Product 4 Product 5 Sales Discounts - Machining Product 1 Product 2 Product 3 Product 4 Product 5 Interest Revenue Miscellaneous Revenue Expenses Cost of goods sold COGS - Heat Treating Product 1 Product 2 Product 3 Product 4 Product 5 COGS - Extruding Product 1 Product 2 Product 3 Product 4 Product 5 COGS Small Parts Stamping Product 1 Product 2 Product 3 Product 4 Product 5

Account Code 500.4 500.41 500.42 500.43 500.44 500.45 505 505.1 505.2 505.3 505.4 507 507.1 507.2 507.3 507.4 508 509 510 510.1 510.2 510.3 510.4 514 514.1 514.2 514.3 514.4 515 515.1 515.2 515.3 515.4 519 519.1 519.2 519.3

Account Name COGS - Machining Product 1 Product 2 Product 3 Product 4 Product 5 Wage Expense Heat Treating Extruding Small Parts Stamping Machining Commission Expense Heat Treating Extruding Small Parts Stamping Machining Insurance Expense Payroll Tax expense Rent Expense Heat Treating Extruding Small Parts Stamping Machining Supplies Expense Heat Treating Extruding Small Parts Stamping Machining Bad debts Expense Heat Treating Extruding Small Parts Stamping Machining Freight out Expense Heat Treating Extruding Small Parts Stamping

Account Code 519.4 520 520.1 520.2 520.3 520.4 522 522.1 522.2 522.3 522.4 524 524.1 524.2 524.3 524.4 526 526.1 526.2 526.3 526.4 530 532 600 699 610

Account Name Machining Freight in Expenses Heat Treating Extruding Small Parts Stamping Machining Depreciation Expenses - Building Heat Treating Extruding Small Parts Stamping Machining Depreciation Expenses - Equipment Heat Treating Extruding Small Parts Stamping Machining Depreciation Expenses Furniture and Fixtures Heat Treating Extruding Small Parts Stamping Machining Income Tax Expense Advertising Expense Summary Accounts Income summary

Ex. 2.11 (a) Make an airline reservation - Real Time (b) Register for a university course Real Time (c) Prepare Bi-weekly payroll Batch (d) Process an order through an ecommerce web site Real Time (e) Prepare a bank deposit Batch (f) Prepare customer bills for local utility Batch (g) Accumulate costs from a production run of a single automobile part Batch

(h) Identify the replacement drill bit size for a drill bit broken during a recent production run Real time.