| 1001 |
Petty Cash - Omaha |
Cash Accounts |
| 1002 |
Petty Cash - Gary In |
Cash Accounts |
| 1003 |
Petty Cash - Minneapolis Mn |
Cash Accounts |
| 1004 |
Petty Cash - Pittsburg Pa |
Cash Accounts |
| 1005 |
Petty Cash - San Diego Ca |
Cash Accounts |
| 1053 |
Payroll Disbursement Account |
Cash Accounts |
| 1054 |
General Disbursement Account |
Cash Accounts |
| 1100 |
Short Term Investments |
Cash Accounts |
| 1101 |
Accounts Receivable, Trade |
Cash Accounts |
| 1110 |
Unbilled Revenue |
Receivable Accounts |
| 1149 |
Reserve For Doubtful Accounts |
Cash Accounts |
| 1150 |
Employees Accounts Receivable |
Receivable Accounts |
| 1180 |
Interest Receivable |
Receivable Accounts |
| 1190 |
Refundable Income Taxes |
Receivable Accounts |
| 1199 |
Other Misc Receivables |
Receivable Accounts |
| 1201 |
Product Inventory Omaha |
Inventory Accounts |
| 1202 |
Inventory - Gary |
Inventory Accounts |
| 1203 |
Inventory - Minneapolis |
Inventory Accounts |
| 1204 |
Inventory - Pittsburgh |
Inventory Accounts |
| 1205 |
Inventory - San Diego |
Inventory Accounts |
| 1210 |
Drop Shipment Clearing |
Inventory Accounts |
| 1220 |
Transfer Clearing |
Cash Accounts |
| 1250 |
Uniform Inventory - Omaha |
Inventory Accounts |
| 1252 |
Uniform Inventory - Gary |
Inventory Accounts |
| 1253 |
Uniform Inventory - Minneapolis |
Inventory Accounts |
| 1254 |
Uniform Inventory - Pittsburgh |
Inventory Accounts |
| 1255 |
Uniform Inventory - San Diego |
Inventory Accounts |
| 1350 |
Prepaid Insurance Premium |
Prepaid Accounts |
| 1365 |
Prepaid Equipment Maintenance Agreements |
Prepaid Accounts |
| 1500 |
Building Leasehold Improvements |
Depreciation Accounts |
| 1501 |
Accum Depr-Building Leasehold Improvements |
Depreciation Accounts |
| 1510 |
Furniture And Fixtures |
Depreciation Accounts |
| 1511 |
Accum Depre-Furniture & Fixtures |
Depreciation Accounts |
| 1520 |
Operating Machinery & Equipment |
Depreciation Accounts |
| 1521 |
Accum Depre-Operating Machinery & Equipment |
Depreciation Accounts |
| 1530 |
Vehicles |
Depreciation Accounts |
| 1531 |
Accum Depre-Vehicles |
Depreciation Accounts |
| 1950 |
Cash Value Officers Life Insurance |
Depreciation Accounts |
| 2000 |
Accounts Payable, Trade |
Payable Accounts |
| 2100 |
Accounts Payable Insurance |
Payable Accounts |
| 2125 |
Personnal Property Tax Payable |
Payable Accounts |
| 2130 |
Indiana Sales Tax Payable |
Payable Accounts |
| 2131 |
California Sales Tax Payable |
Payable Accounts |
| 2132 |
Minnesota Sales Tax Payable |
Payable Accounts |
| 2133 |
Nebraska Sales Tax Payable |
Payable Accounts |
| 2134 |
Pennsylvania Sales Tax Payable |
Payable Accounts |
| 2150 |
Income Tax Payable |
Payable Accounts |
| 2199 |
Other Miscellaneous Payables |
Payable Accounts |
| 2209 |
Medicare Tax Payable |
Payable Accounts |
| 2210 |
FICA Tax Payable |
Payable Accounts |
| 2211 |
Federal Withholding Payable |
Payable Accounts |
| 2212 |
Federal Unemployment Payable |
Payable Accounts |
| 2220 |
Indiana Withholding Payable |
Payable Accounts |
| 2221 |
Minneapolis Withholding Payable |
Payable Accounts |
| 2222 |
Nebraska Withholding Payable |
Payable Accounts |
| 2223 |
Pennsylvania Withholding Payable |
Payable Accounts |
| 2224 |
California Withholding Payable |
Payable Accounts |
| 2230 |
Indiana Unemployment Payable |
Payable Accounts |
| 2231 |
Minneapolis Unemployment Payable |
Payable Accounts |
| 2232 |
Nebraska Unemployment Payable |
Payable Accounts |
| 2233 |
Pennsylvania Unemployment Payable |
Payable Accounts |
| 2234 |
California Unemployment Payable |
Payable Accounts |
| 2240 |
California Disability Payable |
Payable Accounts |
| 2241 |
Pennsylvania Disability Payable |
Payable Accounts |
| 2250 |
Indiana County Tax Payable |
Payable Accounts |
| 2255 |
Pennsylvania City Withholding Tax |
Payable Accounts |
| 2260 |
Payroll Savings Payable |
Payable Accounts |
| 2262 |
Savings Bond Payable |
Payable Accounts |
| 2265 |
Ira Savings Payable |
Payable Accounts |
| 2270 |
Employee Garnishments Payable |
Payable Accounts |
| 2275 |
Employee Child Support Payable |
Payable Accounts |
| 2280 |
Medical Insurance Withholding Payable |
Payable Accounts |
| 2290 |
401k Employee Payable |
Payable Accounts |
| 2295 |
Uniform Escrow |
Payable Accounts |
| 2299 |
Payroll Clearing Account |
Accrual Accounts |
| 2300 |
Accrued Workers Compensation |
Accrual Accounts |
| 2301 |
Accrued Liability |
Accrual Accounts |
| 2302 |
Accrued Umbrella |
Accrual Accounts |
| 2303 |
Accrued Professional Fees |
Accrual Accounts |
| 2304 |
Accrued Other 2 |
Accrual Accounts |
| 2450 |
Notes Payable - Vehicles |
Notes Payable |
| 2501 |
Visa Credit Card Clearing Acct |
Credit Card Account |
| 2502 |
Master Credit Card Clearing Acct |
Credit Card Account |
| 2503 |
American Express Credit Card Clearing Acct |
Credit Card Account |
| 2510 |
Line Of Credit |
Notes Payable |
| 2598 |
Accrued Wages |
Accrual Accounts |
| 2599 |
Accrued Taxes |
Accrual Accounts |
| 2900 |
Common Stock $.10 Par |
Equity |
| 2920 |
Contributed Capital |
Equity |
| 2940 |
Treasury Stock |
Equity |
| 2960 |
Retained Earnings |
Equity |
| 3010 |
Service Income |
Sales Income |
| 3020 |
Specialty Income |
Sales Income |
| 3040 |
Product Resale Income |
Sales Income |
| 3510 |
Interest Income |
Other Income |
| 3599 |
Other Miscellaneous Income |
Other Income |
| 3600 |
Finance Charges Income |
Other Income |
| 3601 |
Revenue Adjustments Income |
Sales Income |
| 4000 |
Direct Labor |
Labor Accounts |
| 4001 |
Overtime Premium Labor - Operations |
Labor Accounts |
| 4003 |
Training Labor |
Labor Accounts |
| 4004 |
Holiday Labor |
Labor Accounts |
| 4005 |
Vacation Labor |
Labor Accounts |
| 4006 |
Night Differential Labor |
Labor Accounts |
| 4007 |
Sick Pay |
Labor Accounts |
| 4010 |
Supervisory Labor |
Labor Accounts |
| 4011 |
Overtime Premium Supervision |
Labor Accounts |
| 4020 |
Contracted Labor |
Labor Accounts |
| 4030 |
Uniform Maintenance Allowance |
Direct Expense Accounts |
| 4046 |
Budget - Operations Payroll Tax & Insurance |
Budgeting Only |
| 4050 |
Product Expense - Consumable |
Direct Expense Accounts |
| 4060 |
Product Expense - Direct Purchases |
Direct Expense Accounts |
| 4070 |
Product Expense -Resale |
Direct Expense Accounts |
| 4080 |
Sales Tax Expense - Inventory |
Direct Expense Accounts |
| 4085 |
Shipping And Frieght Cost |
Direct Expense Accounts |
| 4090 |
General Supplies |
Direct Expense Accounts |
| 4100 |
Employee Benefits - Operation |
Direct Expense Accounts |
| 4120 |
Employee Recruitment Advertising |
Direct Expense Accounts |
| 4125 |
Employee Uniforms - Operations |
Direct Expense Accounts |
| 4130 |
Employee Training & Education |
Direct Expense Accounts |
| 4135 |
Employee Expense Other |
Direct Expense Accounts |
| 4140 |
Employee Honesty Inventory Cost |
Direct Expense Accounts |
| 4145 |
Employee Expense - Police Checks |
Direct Expense Accounts |
| 4150 |
Equipment Depreciation |
Direct Expense Accounts |
| 4155 |
Equipment - Non Depreciated |
Direct Expense Accounts |
| 4160 |
Equipment Maintenance - Operation |
Direct Expense Accounts |
| 4170 |
Equipment Leasing - Operation |
Direct Expense Accounts |
| 4180 |
Equipment Cost - Radios And Pagers |
Direct Expense Accounts |
| 4200 |
Vehicle Maintenance - Operations |
Direct Expense Accounts |
| 4205 |
Vehicle Gas & Oil - Operations |
Direct Expense Accounts |
| 4210 |
Vehicle Leasing - Operations |
Direct Expense Accounts |
| 4215 |
Vehicle - Depreciation Operations |
Direct Expense Accounts |
| 4220 |
Vehicle Insurance - Operations |
Direct Expense Accounts |
| 4230 |
Vehicle Taxes & Registration - Operations |
Direct Expense Accounts |
| 4235 |
Vehicle Mileage Reimbursement - Operations |
Direct Expense Accounts |
| 4240 |
Direct Travel Expenses |
Direct Expense Accounts |
| 4245 |
Customer Claims |
Direct Expense Accounts |
| 4250 |
Bonding Insurance Cost |
Direct Expense Accounts |
| 4275 |
Operation FICA Tax |
Direct Expense Accounts |
| 4276 |
Operation Medicare Tax |
Direct Expense Accounts |
| 4277 |
Operations SUI Tax |
Direct Expense Accounts |
| 4278 |
Operations FUTA Tax |
Direct Expense Accounts |
| 4279 |
Operations SDI Tax |
Direct Expense Accounts |
| 4280 |
Operations Workers Comp |
Direct Expense Accounts |
| 4281 |
Operations Liability |
Direct Expense Accounts |
| 4282 |
Operations Umbrella |
Direct Expense Accounts |
| 4283 |
Operations Professional Fees |
Direct Expense Accounts |
| 4284 |
Operations Other 2 |
Direct Expense Accounts |
| 4295 |
Customer Paid Expenses |
Direct Expense Accounts |
| 4299 |
Miscellaneous Other Expenses |
Direct Expense Accounts |
| 4310 |
Leasehold Depreciation |
Facilities Expense Accounts |
| 4315 |
Property Rental |
Facilities Expense Accounts |
| 4320 |
Building Maintenance And Repair |
Facilities Expense Accounts |
| 4325 |
Real Estate Tax Expense |
Facilities Expense Accounts |
| 4330 |
Utilities Expense |
Facilities Expense Accounts |
| 4349 |
Other Facilites Expense |
Facilities Expense Accounts |
| 4350 |
Personal Property Taxes |
Facilities Expense Accounts |
| 4500 |
Sales Salaries & Commissions |
Labor Accounts |
| 4501 |
Overtime Premium - Sales |
Labor Accounts |
| 4506 |
Budget Sales Payroll Tax & Insurance |
Budgeting Only |
| 4510 |
Employee Benefits - Sales |
Sales Expense Accounts |
| 4515 |
Vehicle Allowance - Sales |
Sales Expense Accounts |
| 4520 |
Vehicle Mileage Reimbursement - Sales |
Sales Expense Accounts |
| 4530 |
Convention Expense |
Sales Expense Accounts |
| 4540 |
Travel & Entertainment - Sales |
Sales Expense Accounts |
| 4541 |
Non Deductible - Travel & Entertainment - Sales |
Sales Expense Accounts |
| 4560 |
Reproduction And Printing - Sales |
Sales Expense Accounts |
| 4570 |
Advertising |
Sales Expense Accounts |
| 4575 |
Sales Fica Tax |
Sales Expense Accounts |
| 4576 |
Sales Medicare Tax |
Sales Expense Accounts |
| 4577 |
Sales SUI Tax |
Sales Expense Accounts |
| 4578 |
Sales Futa Tax |
Sales Expense Accounts |
| 4579 |
Sales Sdi Tax |
Sales Expense Accounts |
| 4580 |
Sales Workers Compensation |
Sales Expense Accounts |
| 4581 |
Sales Liability |
Sales Expense Accounts |
| 4582 |
Sales Umbrella |
Sales Expense Accounts |
| 4583 |
Sales Professional Fees |
Sales Expense Accounts |
| 4584 |
Sales Other 2 |
Sales Expense Accounts |
| 4599 |
Other Miscellaneous Sales Expense |
Sales Expense Accounts |
| 4600 |
Administrative Salaries |
Labor Accounts |
| 4601 |
Overtime Premium - Administration |
Labor Accounts |
| 4602 |
Incentive Bonuses |
Labor Accounts |
| 4606 |
Budget - Admin Payroll Tax And Insurance |
Budgeting Only |
| 4608 |
Officers Life Insurance |
Administration Expense Accounts |
| 4610 |
Employee Benefits - Administration |
Administration Expense Accounts |
| 4620 |
Employee Newsletter |
Administration Expense Accounts |
| 4640 |
Employee - Travel |
Administration Expense Accounts |
| 4645 |
Employee Training And Education |
Administration Expense Accounts |
| 4649 |
Employee Other Expenses |
Administration Expense Accounts |
| 4650 |
Furniture And Fixture Depreciation |
Administration Expense Accounts |
| 4655 |
Equipment Non Depreciated -Administration |
Administration Expense Accounts |
| 4660 |
Equipment Maintenance - Administration |
Administration Expense Accounts |
| 4665 |
Equipment Lease - Administration |
Administration Expense Accounts |
| 4668 |
Equipment Radio And Pagers - Administration |
Administration Expense Accounts |
| 4670 |
Postage |
Administration Expense Accounts |
| 4671 |
Freight And Shipping |
Administration Expense Accounts |
| 4672 |
Reproduction And Printing |
Administration Expense Accounts |
| 4675 |
Office Supplies |
Administration Expense Accounts |
| 4677 |
Computer Supplies |
Administration Expense Accounts |
| 4680 |
Telephone Expense |
Administration Expense Accounts |
| 4685 |
Donations |
Administration Expense Accounts |
| 4690 |
Dues & Subscriptions |
Administration Expense Accounts |
| 4700 |
Vehicle Depreciation - Administration |
Administration Expense Accounts |
| 4705 |
Vehicle Maintenance - Administration |
Administration Expense Accounts |
| 4710 |
Vehicle Gas And Oil - Administration |
Administration Expense Accounts |
| 4715 |
Vehicle Insurance - Administration |
Administration Expense Accounts |
| 4720 |
Vehicle Tax And Registration - Administration |
Administration Expense Accounts |
| 4725 |
Vehicle Leasing - Administration |
Administration Expense Accounts |
| 4730 |
Vehicle Mileage Reimbursements - Administration |
Administration Expense Accounts |
| 4750 |
Fees Accounting |
Administration Expense Accounts |
| 4755 |
Fees Legal |
Administration Expense Accounts |
| 4760 |
Fees Collection Agency |
Administration Expense Accounts |
| 4765 |
Fees Profit Sharing Plan |
Administration Expense Accounts |
| 4770 |
Fees Banking Services |
Administration Expense Accounts |
| 4775 |
Fees Recruitment Employees |
Administration Expense Accounts |
| 4780 |
401k Employer Match |
Administration Expense Accounts |
| 4851 |
Interest Expense |
Administration Expense Accounts |
| 4853 |
Service & Late Charges |
Administration Expense Accounts |
| 4855 |
Accounts Payable Discount |
Administration Expense Accounts |
| 4858 |
Accounts Receivable Write Offs |
Administration Expense Accounts |
| 4859 |
Accounts Receivable Discounts |
Administration Expense Accounts |
| 4860 |
Miscellaneous Other Taxes |
Administration Expense Accounts |
| 4865 |
Miscellaneous Other Expenses |
Administration Expense Accounts |
| 4875 |
Admin Fica Tax |
Administration Expense Accounts |
| 4876 |
Admin Medicare Tax |
Administration Expense Accounts |
| 4877 |
Admin Sui Tax |
Administration Expense Accounts |
| 4878 |
Admin Futa Tax |
Administration Expense Accounts |
| 4879 |
Admin Sui Tax |
Administration Expense Accounts |
| 4880 |
Admin Workers Compensation |
Administration Expense Accounts |
| 4881 |
Admin Liability Insurance |
Administration Expense Accounts |
| 4882 |
Admin Umbrella Insurance |
Administration Expense Accounts |
| 4883 |
Admin Professional Fees |
Administration Expense Accounts |
| 4884 |
Admin Other 2 |
Administration Expense Accounts |
| 4903 |
Good Will Amortization |
Administration Expense Accounts |
| 4920 |
Gain- Loss Sale Of Assets |
Administration Expense Accounts |
| 4950 |
Social Security Tax Employer's |
Employer Tax Expense Accounts |
| 4951 |
Federal Unemployment Tax Control |
Employer Tax Expense Accounts |
| 4952 |
State Unemployment Tax Control |
Employer Tax Expense Accounts |
| 4953 |
Workman Compensation Control |
Employer Tax Expense Accounts |
| 4954 |
Liability Insurance Control |
Administration Expense Accounts |
| 4990 |
Income Tax Expense |
Administration Expense Accounts |
| 5100 |
Fica Expense Control |
Employer Tax Expense Accounts |
| 5101 |
Medicare Expense Control |
Employer Tax Expense Accounts |
| 5102 |
Sui Expense Control |
Employer Tax Expense Accounts |
| 5103 |
Futa Expense Control |
Employer Tax Expense Accounts |
| 5104 |
Sdi Expense Control |
Employer Tax Expense Accounts |
