Acct	Description	Pd 0	Pd 1	Pd 2	Pd 3	Pd 4	Pd 5	Pd 6	Pd 7	Pd 8	Pd 9	Pd 10	Pd 11	Pd 12	Total
0100	Goodwill	100,000													100,000
0105	Acc. depreciation goodwill	-50,000													-50,000
0400	Machinery and installations	41,450													41,450
0405	Cum. depreciation machinery and installa	-7,090	-1,346	-1,346											-9,782
0500	Inventory	43,790													43,790
0505	Cum. depreciation inventory	-4,512	-730	-730											-5,972
0600	Means of transport	49,500													49,500
0605	Cum. depreciation car park	-41,331	-1,669	-1,436											-44,436
0800	Freehold Property	-330,100													-330,100
0805	Drawings and deposits														0
0850	Earnings financial year														0
0950	Loans	-100,000													-100,000
0960	Leasing contracts														0
1000	Customers		29,434	29,544	-23,249										35,729
1005	Foreign Customers														0
1150	Suspended Payments				-300										-300
1200	Cash	835	-154	-35	300										946
1225	Bank	10,455	35,373	-19,880	20,601										46,549
1230	ECU Bank Account														0
1235	DEM Bank Account														0
1250	Giro	52,590													52,590
1260	Short term liabilities														0
1290	Cash sales														0
1300	Suppliers		-12,702	-5,467	-5,260										-23,429
1305	Foreign Suppliers														0
1310	Purchase invoices to receive														0
1350	Current account german GmbH														0
1400	Output VAT High Rate		-12,336	-6,783	-2,282										-21,401
1405	Output VAT Low Rate														0
1410	Input VAT High Rate		3,535	3,396	4,053										10,984
1415	Input VAT Low Rate														0
1420	VAT 0-rate														0
1440	VAT Sett Disc/Payment Penalty														0
1450	VAT Settlements			8,801											8,801
1470	Output import VAT														0
1475	Input import VAT														0
1500	Payroll tax due		-3,000												-3,000
1510	Employer contributions		-5,550	-5,550											-11,100
2000	Accrued income														0
2005	Accrued costs														0
2100	Goods received														0
2500	Net wage to pay														0
2900	Clearing Account														0
3000	Stock	226,756	-1,276	-96	11,083										236,468
3010	Stock furniture	7,657													7,657
3050	Direct stock														0
3100	Work in progress														0
4000	Gross wages		15,000	15,000											30,000
4010	Employer contributions		7,083	7,083											14,167
4090	Misc personnel costs														0
4105	Acc. depreciation plant & machinery		1,346	1,346											2,691
4110	Acc. depreciation furniture		730	730											1,460
4115	Acc depreciation motor vehicles		1,669	1,436											3,105
4200	Public relation costs														0
4210	Travel expenses														0
4300	Rent														0
4305	Gas, electricity and water														0
4310	Miscellaneous housing costs														0
4500	Telephone costs														0
4520	Office products		154	35											188
4600	Car costs														0
4700	Insurances														0
4800	Administrative expenses		322	989	1,170										2,481
4805	Stock shrinkage														0
4810	Stock differences														0
4815	Payment differences														0
4820	Exchange rate differences														0
4825	Settlement Discount Customers														0
4830	Settlement Discount Suppliers														0
4835	Bank Charges		50	50											100
4840	Rounding Differences														0
4895	Miscellaneous														0
4999	Transfer account account group 4														0
5000	Housing Department														0
5009	Transfer account of housing dpt														0
5010	Sales Department														0
5019	Transfer account of sales dpt														0
5020	Services Department														0
5029	Transfer account of services dpt														0
5030	Board														0
5039	Transfer account of board														0
5040	Accounts Department														0
5049	Transfer account of accounts dpt														0
5050	Product group hardware														0
5059	Coverage product group hardware														0
5060	Product group software														0
5069	Coverage product group software														0
5070	Product group services														0
5079	Coverage product group services														0
5080	Product group miscellaneous														0
5089	Coverage product group miscellaneous														0
6000	Passed on hours to departments		-10,480	-10,200	-5,865										-26,545
6030	Passed on travelling Allowance to dep.		-403	-808	-476										-1,687
6050	Payroll cost coverage														0
7000	Purchases hardware		20,493	18,856	10,295										49,644
7001	Surcharge product group hardware														0
7005	Purchases software														0
7006	Surcharge product group software														0
7010	Purchase services														0
7011	Surcharge product group services														0
7015	Passed on hours to projects		10,480	10,200	5,865										26,545
7020	Cost of materials projects														0
7030	Travelling Allowance Allocated to Projec		403	808	476										1,687
7040	Declarations Allocated to Projects														0
7050	Direct purchases														0
7090	Cost price sales furniture														0
7095	Purchases miscellaneous		1,276	1,549	1,272										4,097
7100	Purchase discounts hardware														0
7105	Purchase discounts software														0
7110	Purchase discounts services														0
7200	Price differences purchase of hardware		-616	-1,891	-663										-3,169
7205	Price differences purchase of software														0
7210	Price differences purchase of services														0
7900	Purchase profit/loss														0
7910	Stock revaluation														0
7920	Added value bill of materials														0
7930	Foreign currency revaluation														0
8000	Hardware sales		-29,960	-25,020	-14,901										-69,881
8005	Software sales														0
8010	Services sales		-45,000	-18,000											-63,000
8050	Direct sales														0
8090	Furniture sales														0
8095	Miscellaneous sales		-2,126	-2,582	-2,120										-6,828
8900	Sales discount														0
9025	Extraordinary assets & liabilities														0
	Totals	0	0	0	0	0	0	0	0	0	0	0	0	0	0