Report
B7MF41.01
Company # 01 - Operator
Page 1
Chart of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
002-****
Descriptions of Major Accounts
01*-****
1**
Current Assets
02*-****
2** Property
and Equipment
03*-****
3** Other
Assets
04*-****
4** Liabilities
and Equity
05*-****
5** Revenue
06*-****
6** Oil &
Gas Operating Expenses
07*-****
7** Other
Operating Expenses
08*-****
8** General
and Administrative Expenses
09*-****
9** Other
Expenses
1**-**** *****Current
Assets*****
********************Current Assets**************************
100-**** ********Cash************
Require N/A # - Use name of bank
100-0100 Cash
In Bank
110 For
General Disbursements
CMA
100-0200 United
Bank- Money Mkt 120
Account #
For General Deposits
100-0300 Partnership
Cash Account 130
In Chicago - United Bank
100-0400 First
Republic-Money Mkt 140
100-0500 First
City-Money Mkt
150
105-**** ***Marketable
Securities 186
105-0100 Certificates
of Deposit 188
105-0200 Money
Market Trust Funds 190
130-**** ***Accounts
Receivable** 200
130-**** Accounts Require a Name/Address Number
130-0100 A/R-
Joint Interest Bill 210
130-0110 A/R-
JIB Suspense
205 Computer Generates Entries To This Clearing
Account
130-0200 A/R-
Accrued
220
130-0300 A/R
Owner
230
130-0400 A/R
General Partners
240
130-0500 A/R
Trade
250
130-0900 A/R-
Other
230
135-**** ****Other
Receivables*** 300
135-**** Accounts Require A Name/Address Number
135-0100 Employee
Advance 310
135-0900 Misc
Receivables 320
Report
B7MF41.01
01 Company # 01 - Operator
Page 2
Chart of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
140-**** ****Notes
Receivable****
150-**** ****Prepaid
Expenses**** 500
150-0100 Prepaid Insurance
510
150-0200 Prepaid
Rent
520
150-0900 Prepaid
Miscellaneous
530
160-**** Prepaid
Oil/Gas Expenses 500
160**** Accounts Require Both Name/Address and Lease Number
160-0100 Prepaid
Drilling Expense 560
160-0200 Prepaid
Workover Expense 570
160-0300 Prepaid
Project Costs
580
180-**** ********Inventory*******
600
180-0100 Oil/Gas
Equip Inventory 610
2**-**** *Property
and Equipment* 1000
*******************Property And Equipment*******************
201-**** Producing
Working Intrst 1010
0201 PWI
201-0100 Purchase
Producing WI 1011
0201
PWI
202-**** Producing
Royalty Intrst 1020
0202 PRI
220-**** ******L&W
Equipment***** 1100
220-**** Accounts Are Billable Through JIB Unless A Source
201E PWIEQP
220-01** ***Drilling
Tangibles*** 1105
Accounts Require Both Lease and AFE Number
220-0110 Surface
Casing 1110
220-0111 Intermediate
Casing
1112
220-0120 Surface
Wellhead Equip 1115
220-0121 Intermediate
WellHead 1117
220-0125 Surface
Casing Float Eqp 1118
220-0190 Other
Drilling Tangibles 1120
220-02** **Completion
Tangibles** 1125
220-0210 Production
Casing
1130
220-0215 Tubing
1132
220-0220 Completion
Wellhead
1135
220-0225 Prod
Casing Float Equip 1138
220-0230 Rods
1140
220-0231 Subsurface
Pump 1142
220-0232 Other
Downhold Prod Eqip 1144
Including Packers, Tubing Anchor, Plugs And Sleeves
220-0240 Pumping
Equip/Electrify 1145
Including Pumping Unit And Base and Prime Mover
220-0250 Store/Treat/Separate
1150 Chemical
Pump
220-0251 Flowline/Battery
Equip 1152
220-0260 Gas
Compression/Measurmt 1155
220-0290 Other
Comp Tangibles
1160
Report B7MF41.01
01 Company # 01 - Operator
Page
3
Chart of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
220-0500 Prior
Years L&W
1102 Code Ending In '5' Is Used To
Enter The Transaction. These
220-0900 Transfer
To Dry Hole Exp 1180
Transfer Tangible Costs To Dry Hole Expense
230-**** ****Depreciation-
L&W*** 1200
230-0100 Accum
Depreciation- L&W 1210
260-**** *****Leasehold
Costs**** 1500
260-**** Accounts Are Billable Through JIB Unless A Source
260-01** ****Nonproducing
LHC**** 1504
Code Ending In '5' Is Used To Enter The Transaction. These
260-0100 Prior
Year Nonprod IDC 1505
Accounts Require A Lease Number
NWILHC
260-0110 Geological
Data 1508
NWILHC
260-0120 Maps
1512
NWILHC
260-0150 Lease
Bonus
1516
DMA
260-0170 Lease
Rentals 1524
NWILHC DMA
260-0190 Other
Nonproducing LHC 1528
NWILHC
DMA
260-02** ******Producing
LHC ***
1532
201A PWILHC
260-0200 Prior
Years Prod LHC
1535
201A
PWILHC
260-021 Geological
Data 1536
201A PWILHC
260-0210 Geological
Data 1536
201A
PWILHC
260-0220 Maps
1540
201A PWILHC
260-0250 Lease
Bonus
1544
201A
PWILHC DMA
260-0270 Lease
Rentals 1552
201A PWILHC DMA
260-0290 Other
Producing LHC
1556
201A
PWILHC
260-05** ****Prospect/Lead
LHC*** 1560
NWILHC
260-0500 Prior
Years Prospect LHC 1562
NWILHC
260-0510 Geological
Data 1564
NWILHC
260-0520 Maps
1568
NWILHC
260-0540 Landman
Brokerage Fees 1570
NWILHC DMA
260-0550 Lease
Bonus
1572
NWILHC
DMA
260-0560 Leasehold
Costs 1576
NWILHC DMA
260-0570 Lease
Rentals 1580
NWILHC
DMA
260-0575 Legal
Fees
1581
NWILHC DMA
260-0580 Recording
And Copy Fees 1582
260-0590 Other
Prospect/Lead LHC 1584
NWILHC DMA
261-**** ***Transfer
Leasehold*** 1585
Account Used To Transfer The Leasehold Cost Paid Which Is
261-0100 Transfer
Cost Over Basis 1586
Above The Cost Of The Retained Ownership Basis In The Prop
270-**** *****Accum
Depletion**** 1600
270-0100 Accum
Depletion- LHC-WI 1610
Accumulated depletion for PWI
PWIDPL
270-0200 Accumulated
Dpletion-LHC-RI
PRIDPL
275-**** Partnetships
275-0100 Genl
Prtn Mgmt. Fee
275-0190 Accum
Amort Genl Ptnr Mg
275-0200 Assumption
Fee
275-0290 Accum
Amort Assumption F
Report
B7MF41.01
01 Company # 01 - Operator
Page 4
Chart of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code
Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
280-**** **Other
Property/Equip** 1700
280-0100 Office
Furniture/Equip 1710
280-0190 Accum
Depr- OF&F
1820
280-0200
Automobiles
1730
280-0290 Accum Depr- Automobiles
1840
280-0300 Computer
1750
280-0390 Accum Depr- Computer
1860
280-0400 Leasehold Improvements
1770
280-0490 Accum
Amort-Leasehld Imp 1880
280-0500 Rental
Equipment 1780
280-0590 Accum
Depr-Rental Equip 1881
280-0600 Building
280-0690 Accum
Depr Building
280-0700 Personal
Property
280-0790 Accum
Depr Personal Pr
3**-**** ******Other
Assets****** 5000
************************Other Assets************************
310-**** **Investment
In Stocks** 5010
310-0100 Stocks
5011 Stocks
subledger must balance to this account
320-**** Other
Investments
320-0100 Investment
in Snack Shac
350-**** ****Deferred
Charges**** 5100
350-0100 Organization
Costs
5110
350-0190 Accum
Amort-Organization 5115
350-0900 Other
Deferred Charges 5120
390-**** ****Other
Misc Assets*** 5200
390-**** Accounts Require A Name/Address Number
390-0100 Deposits
5210
390-0500 Club
Memberships 5220
390-0600 Syndication
Costs
390-0900 Other
Misc Assets
5230
4**-**** ***Liabilities/Equity***
10000 *******************Liabilities
And Equity*******************
410-**** ****Accounts
Payable**** 10010
410-**** Accounts Require A Name/Address Number
410-0100 Accounts
Payable- Trade 10030
410-0200 Accrued
Accounts Payable 10030
410-0300 Delay
Rentals Payable 10040
Computer Generates Entries To This Clearing Account
410-0400 Funds
Due (To) Partnr
410-0900 Other
Accounts Payable 10050
420-**** ****Advance
Payments**** 10100
420-**** Accounts Are Used To Record Prepayments We Receive
Report
B7MF41.01
01 Company # 01 - Operator
Page 5
Chart of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
420-0100 Drilling
Prepayment Liab 10110
From Joint Owners And Require Both Name/Address And Lease
420-0200 Workover
Prepayment Liab 10310
Number
430-**** *Other
Advance Payments* 10300
430-0100 Sublease
Prepayment Liab 10310
440-**** ***Roy/Revenue
Payable** 10200
440-0100 Royalties/Revenue
Pay 10210
Computer Generates Entries To This Clearing Account
440-0200 Revenue
Suspense Payable 10220
Computer Generates Entries To This Clearing Account
440-0300 Rev
Minimum Pay Payable 10230
Computer Generates Entries To This Clearing Account
440-0400 Revenue
Clearing 10240
Used As A Clearing Account For Revenue Deposit/Disbursement
440-0500 Revenue
Penny Rounding 10250
Computer Generates Entries to this clearing account
445-**** **Current
Notes Payable* 10460
These Accounts Contain The Current Portion Of Notes Payable
450-****
******Taxes Payable***** 10300
450-01** ****P/R Taxes Payable*** 10310
450-0110 Federal Income Tax Pay
10320
450-0120 FICA
Taxes W/H Payable 10330
450-0130 Employer
FICA Payable 10340
450-0150 FUTA
Taxes Payable
10350
450-0160 State
Unemployment Pay 10360
450-02** **Oil/Gas
Related Taxes* 10400
450-0210 Production
Tax Payable 10410
450-0220 WPT
Payable
10420
450-0230 Sales/Use
Tax Payable 10430
450-0240 Ad
Valorem Tax Payable 10440
460-**** *Other
Accrued Payables* 10500
460-**** Accounts Require Name/Address And Lease Number
460-0100 AFE
Commitments 10510
470-**** ******Notes
Payable***** 10600
470-02** *******United
Bank****** 10620
470-03** Mortgage
Payable 10630
470-0410 Contra
Account
470-09** ***Other
Notes Payable** 10640
480-0600 PRIOR
YEARS EARNINGS 20740
480-0700 Owner
Draw
20700
480-0800 Owner
Special Draw
20800
5**-**** *********Revenue********
30000 ***************************Revenue**************************
Report
B7MF41.01
01 Company # 01 - Operator
Page 6
Chart
of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code
Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
510-**** ******Oil/Gas
Sales***** 30100 510-**** Account Entries Are Computer Generated
510-01** ********Oil
Sales******* 30200
510-0110 Oil
Sales- WI 30300
201B PWIOIL
510-0120 Oil
Sales- RI 30400
202B PRIOIL
510-0130 Oil
Sales- ORRI 30500
202B PRIOIL
510-02** ********Gas
Sales******* 30600
510-0210 Gas
Sales- WI 30700
201C PWIGAS
510-0220 Gas
Sales- RI 30800
202C
PRIGAS
510-0230 Gas
Sales- ORRI 30700
202C PRIGAS
510-03** ****Condensate
Sales**** 31000
510-0310 Condensate
Sales- WI 31100
201B
PWIOIL
510-0320 Condensate
Sales- RI 31200
202B PRIOIL
510-0330 Condensate
Sales- ORRI 31300
202B
PRIOIL
510-04** **Plant
Products Sales** 31400
510-0410 Plant
Products Sales- WI 31500
201C PWIPLT
510-0420 Plant
Products Sales- RI 31600
202C PRIPLT
510-0430 Plant
Prod Sales- ORRI 31700
202C PRIPLT
510-09** **Accrued
Oil/Gas Sales* 31800
This Accrual Account Allows Manual Journal Entries
510-0900 Accrued
Oil/Gas Sales 31900
515-**** ******Copas
Income****** 43000
515-**** Accounts Require Lease Number
515-0100 Overhead
Fees 43200
515-0200 Engineering/Supervision
43300
515-0300 Pumper
Services 43350
515-0600 Income
from SWD 43500
517-**** Oil
& Gas Service Sales 43600
517-0210 Oil
& Gas Service Sales
520-**** ******Other
Income****** 44000
520-01** ***Property
OP Income*** 44100
520-0100 Gain/Loss
On Inventory 44500
520-02** *****Interest
Income**** 44600
520-0200 Interest
Income 44700
520-03** ****Gains/Losses-S
T**** 44800 Gain
Or Loss On Sales - Short Term
520-0310 Gain/Loss
Sale Prop-S T 44900
520-0320 Gain/Loss
Sale Prop-S T 44100
Report
B7MF41.01
01 Company # 01 - Operator
Page
7
Chart of Accounts
Date
run 11/09/89 06:19 AM
Report Date 10/31/89
W1 SAM
*----------------------------------------------------------------------------------------------------------------------------------*
Account
P&L
O&G Ctgy
1099
Number
Description
Code Comments
Code Code Code
*----------------------------------------------------------------------------------------------------------------------------------*
520-0330 Prospect
Generation Fee
520-0390 Other
Gains/Losses- S T 45100
520-04** ****Gains/Losses-L
T**** 47000 Gain
Or Loss On Sales - Long Term
520-0410 Gain/Loss
Sale Prop-L T 47100
520-0420 Gain/Loss
Sale Lease-L T 47200
520-0490 Other
Gain/Loss-L T
47300
520-05** Stocks
and Bonds Income 47400
520-0501 Stock
Income 47501
520-09** **********Other*********
48000
520-0910 Miscellaneous
Income 48100
520-0950 Penny
Rounding Account 48200
Computer Generates Entries For Revenue Rounding Differences
201Y
520-0990 Purse
Income 48900
520-0991 Dist.
Of Purse Income 48910
530-**** ****Discounts
Earned**** 48490
530-0100 Discounts
Earned 48500
This Account Is Billable And Requires A Lease Number
540-**** **Breeding
Farm Income**
540-0100 Misc.Farm
Income
540-0110 Booking
Fees
540-0115 Breeding
Fees
540-0120 Day
Care Charges
540-0125 Shoeing
540-0130 Trimming
540-0140 Vet
Charges
540-0145 Testing
540-0150 Post
Surgicial Care
540-0155 Surgicial
540-0160 Embryo
Transplant
540-0165 Vaccinations
540-0170 Foaling
540-0175 Sales
Preparation
540-0180 Layups
540-0185 Transportation
540-0190 Training
580-01** Real
Estate Income
580-0200 Rental
Income
580-0300
