NC ABC Boards Chart of Accounts
| Asset - 100 | Account Number |
|---|---|
| Checking Account | 101-00 |
| Payroll Account | 102-00 |
| Savings Account | 103-00 |
| Investments Account | 104-00 |
| Petty Cash | 108-00 |
| Depository Account - Store #1 | 109-01 |
| Change Fund - Store #1 | 110-01 |
| Claims Receivable | 120-00 |
| Accounts Receivable | 121-00 |
| Prepaid Insurance | 130-00 |
| Prepaid Other | 131-00 |
| Liquor Inventory – Store #1 | 141-01 |
| Liquor Inventory – Warehouse | 141-60 |
| Wine/Mixer Inventory – Store #1 | 142-01 |
| Wine/Mixer Inventory – Warehouse | 152-60 |
| Land | 150-00 |
| Buildings | 160-00 |
| Leasehold Improvements | 165-00 |
| Equipment – Store #1 | 170-01 |
| Equipment – Warehouse | 170-60 |
| Equipment – Office | 170-70 |
| Equipment – Law Enforcement | 170-80 |
| Vehicles | 175-00 |
| Construction in Progress | 180-00 |
| Accumulated Depreciation – Store #1 | 190-01 |
| Accumulated Depreciation – Office | 190-70 |
**First three digits (000-) identify the account and the last two digits identify the department or store.
Stores – xxx-01, xxx-02, etc.
Warehouse – xxx-60
Office – xxx-70
Law Enforcement – xxx-80
| Liabilities - 200 | Account Number |
|---|---|
| Accounts Payable – Merchandise* | 201-00 |
| Accounts Payable – Miscellaneous | 202-00 |
| Gift Card Payable | 206-00 |
| Distributions Payable | 210-00 |
| Law Enforcement | 211-00 |
| Alcohol Rehabilitation & Education Payable** | 212-00 |
| Federal Income Tax Withheld | 220-00 |
| FICA Tax Withheld | 221-00 |
| NC Income Tax Withheld | 222-00 |
| Alcohol Rehab Tax Payable to County (5¢ & 1¢) | 232-00 |
| Wine/Mixer Sales Tax Payable | 233-00 |
| Liquor Sales Tax Payable | 234-00 |
| Health Insurance Payable | 238-00 |
| Accrued Payroll | 240-00 |
| Accrued Interest | 242-00 |
| Accrued Other | 244-00 |
| Current Portion of Long-term Debt | 245-00 |
| Non-current Portion of Long-term Debt | 260-00 |
| OPEB Obligation | 270-00 |
| Net Pension Liability | 280-00 |
*Bailment and Surcharge are included in this account.
**At least 7% required by law if not spelled out in local act.
| Net Position - 300 | Account Number |
|---|---|
| Reserve for Law Enforcement | 300-00 |
| Designated for Capital Improvements | 301-00 |
| Designated for Working Capital | 302-00 |
| Revenue - 400 | Account Number |
|---|---|
| Liquor Sales – Store #1 | 401-01 |
| Wine/Mixer Sales – Store #1 | 402-01 |
| Mixed Beverage Sales – Store #1 | 405-01 |
| Mark Down | 409-00 |
| Investment Income | 410-00 |
| Miscellaneous Income | 420-00 |
| Taxes Based On Revenue – 500 | Account Number |
|---|---|
| Mixed Beverage Tax (Dept. of Revenue) | 530-00 |
| Mixed Beverage Tax (Dept of Human Resources) | 531-00 |
| NC Excise Tax – Store #1 | 532-01 |
| County Rehabilitation Tax – Store #1 | 533-01 |
| Cost of Sales – 600 | Account Number |
|---|---|
| Cost of Liquor – Store #1 | 601-01 |
| Cost of Wine/Mixers – Store #1 | 602-01 |
| Inventory Price Adjustment – Store #1 | 610-01 |
| Inventory Adjustment – Store #1 | 612-01 |
| Expenses - 700 | Account Number |
|---|---|
| Salaries and Wages | 701-00 |
| Payroll Taxes | 702-00 |
| Employee Retirement | 703-00 |
| Health Insurance | 704-00 |
| Insurance and Bond | 706-00 |
| Unemployment Insurance | 707-00 |
| Cash Over – Short | 708-00 |
| Rent | 710-00 |
| Depreciation | 711-00 |
| Repairs and Maintenance – Buildings | 712-00 |
| Repairs and Maintenance – Equipment | 713-00 |
| Utilities | 714-00 |
| Telephone | 715-00 |
| Insurance – General | 720-00 |
| Store Supplies | 722-00 |
| Travel | 724-00 |
| Licenses and Other Taxes | 726-00 |
| Delivery | 728-00 |
| Office Supplies | 730-00 |
| Janitorial Service | 732-00 |
| Maintenance Agreements | 734-00 |
| Professional Service | 740-00 |
| Dues and Subscriptions | 742-00 |
| Board Member Per Diem | 744-00 |
| Board Member Travel | 745-00 |
| Bank Credit Card Fees | 748-00 |
| Training | 749-00 |
| Alarm Service | 750-00 |
| Data Processing | 752-00 |
| Security | 754-00 |
| Vehicle Expense | 756-00 |
| Interest | 760-00 |
| OPEB Annual Req. Contribution | 770-00 |
| Miscellaneous | 780-00 |
| Alcohol Education and Rehabilitation | 785-00 |
| Law Enforcement (Contract Service – Outside Agency) | 800-00 |
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