Account	Description	Type	Balance
0100	Goodwill	BS	100,000.00
0105	Acc. depreciation goodwill	BS	-50,000.00
0400	Machinery and installations	BS	41,450.00
0405	Cum. depreciation machinery and installa	BS	-9,781.66
0500	Inventory	BS	43,790.00
0505	Cum. depreciation inventory	BS	-5,971.89
0600	Means of transport	BS	49,500.00
0605	Cum. depreciation car park	BS	-44,435.56
0800	Freehold Property	BS	-330,099.67
0805	Drawings and deposits	BS	0.00
0850	Earnings financial year	BS	0.00
0950	Loans	BS	-100,000.00
0960	Leasing contracts	BS	0.00
1000	Customers	BS	35,728.91
1005	Foreign Customers	BS	0.00
1150	Suspended Payments	BS	-300.00
1200	Cash	BS	946.45
1225	Bank	BS	46,549.05
1230	ECU Bank Account	BS	0.00
1235	DEM Bank Account	BS	0.00
1250	Giro	BS	52,590.00
1260	Short term liabilities	BS	0.00
1290	Cash sales	BS	0.00
1300	Suppliers	BS	-23,428.50
1305	Foreign Suppliers	BS	0.00
1310	Purchase invoices to receive	BS	0.00
1350	Current account german GmbH	BS	0.00
1400	Output VAT High Rate	BS	-21,400.83
1405	Output VAT Low Rate	BS	0.00
1410	Input VAT High Rate	BS	10,983.66
1415	Input VAT Low Rate	BS	0.00
1420	VAT 0-rate	BS	0.00
1440	VAT Sett Disc/Payment Penalty	BS	0.00
1450	VAT Settlements	BS	8,801.00
1470	Output import VAT	BS	0.00
1475	Input import VAT	BS	0.00
1500	Payroll tax due	BS	-3,000.00
1510	Employer contributions	BS	-11,100.00
2000	Accrued income	BS	0.00
2005	Accrued costs	BS	0.00
2100	Goods received	BS	0.00
2500	Net wage to pay	BS	0.00
2900	Clearing Account	BS	0.00
3000	Stock	BS	236,467.60
3010	Stock furniture	BS	7,657.05
3050	Direct stock	BS	0.00
3100	Work in progress	BS	0.00
4000	Gross wages	PL	30,000.00
4010	Employer contributions	PL	14,166.66
4090	Misc personnel costs	PL	0.00
4105	Acc. depreciation plant & machinery	PL	2,691.38
4110	Acc. depreciation furniture	PL	1,459.66
4115	Acc depreciation motor vehicles	PL	3,104.60
4200	Public relation costs	PL	0.00
4210	Travel expenses	PL	0.00
4300	Rent	PL	0.00
4305	Gas, electricity and water	PL	0.00
4310	Miscellaneous housing costs	PL	0.00
4500	Telephone costs	PL	0.00
4520	Office products	PL	188.47
4600	Car costs	PL	0.00
4700	Insurances	PL	0.00
4800	Administrative expenses	PL	2,481.20
4805	Stock shrinkage	PL	0.00
4810	Stock differences	PL	0.00
4815	Payment differences	PL	0.00
4820	Exchange rate differences	PL	0.00
4825	Settlement Discount Customers	PL	0.00
4830	Settlement Discount Suppliers	PL	0.00
4835	Bank Charges	PL	100.00
4840	Rounding Differences	PL	0.00
4895	Miscellaneous	PL	0.00
4999	Transfer account account group 4	PL	0.00
5000	Housing Department	PL	0.00
5009	Transfer account of housing dpt	PL	0.00
5010	Sales Department	PL	0.00
5019	Transfer account of sales dpt	PL	0.00
5020	Services Department	PL	0.00
5029	Transfer account of services dpt	PL	0.00
5030	Board	PL	0.00
5039	Transfer account of board	PL	0.00
5040	Accounts Department	PL	0.00
5049	Transfer account of accounts dpt	PL	0.00
5050	Product group hardware	PL	0.00
5059	Coverage product group hardware	PL	0.00
5060	Product group software	PL	0.00
5069	Coverage product group software	PL	0.00
5070	Product group services	PL	0.00
5079	Coverage product group services	PL	0.00
5080	Product group miscellaneous	PL	0.00
5089	Coverage product group miscellaneous	PL	0.00
6000	Passed on hours to departments	PL	-26,545.00
6030	Passed on travelling Allowance to dep.	PL	-1,687.20
6050	Payroll cost coverage	PL	0.00
7000	Purchases hardware	PL	49,644.00
7001	Surcharge product group hardware	PL	0.00
7005	Purchases software	PL	0.00
7006	Surcharge product group software	PL	0.00
7010	Purchase services	PL	0.00
7011	Surcharge product group services	PL	0.00
7015	Passed on hours to projects	PL	26,545.00
7020	Cost of materials projects	PL	0.00
7030	Travelling Allowance Allocated to Projec	PL	1,687.20
7040	Declarations Allocated to Projects	PL	0.00
7050	Direct purchases	PL	0.00
7090	Cost price sales furniture	PL	0.00
7095	Purchases miscellaneous	PL	4,096.69
7100	Purchase discounts hardware	PL	0.00
7105	Purchase discounts software	PL	0.00
7110	Purchase discounts services	PL	0.00
7200	Price differences purchase of hardware	PL	-3,169.43
7205	Price differences purchase of software	PL	0.00
7210	Price differences purchase of services	PL	0.00
7900	Purchase profit/loss	PL	0.00
7910	Stock revaluation	PL	0.00
7920	Added value bill of materials	PL	0.00
7930	Foreign currency revaluation	PL	0.00
8000	Hardware sales	PL	-69,881.00
8005	Software sales	PL	0.00
8010	Services sales	PL	-63,000.00
8050	Direct sales	PL	0.00
8090	Furniture sales	PL	0.00
8095	Miscellaneous sales	PL	-6,827.84
8900	Sales discount	PL	0.00
9025	Extraordinary assets & liabilities	PL	0.00
		Total:	0.00