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Default GL accounts

Updated over 3 months ago

Kube comes with preset GL accounts that you can use or edit. The list below includes all default GL accounts and their configurations. For more information, see Adding a GL account.

NOTE: Depending on your assigned role and permissions, and the version of Kube your organization uses, some or all these menus or services may not be available or displayed.

Default GL accounts list

Account Number

Description

Normal Balance

Account Type

Report Type

Total Into Account

1000

ASSETS

Debit

Heading

Balance Sheet

No Total Into Account

1100

CASH

Debit

Heading

Balance Sheet

TOTAL CASH

1110

Operating Cash

Debit

Regular

Balance Sheet

TOTAL CASH

1120

Escrow Cash

Debit

Regular

Balance Sheet

TOTAL CASH

1190

TOTAL CASH

Debit

Total

Balance Sheet

TOTAL ASSETS

1200

ACCOUNTS RECEIVABLE

Debit

Heading

Balance Sheet

No Total Into Account

1300

Accounts Receivable

Debit

Regular

Balance Sheet

TOTAL ACCOUNTS RECEIVABLE

1320

Suspense

Debit

Regular

Balance Sheet

TOTAL ACCOUNTS RECEIVABLE

1500

TOTAL ACCOUNTS RECEIVABLE

Debit

Total

Balance Sheet

TOTAL ASSETS

1600

PROPERTY

Debit

Heading

Balance Sheet

No Total Into Account

1610

Land

Debit

Regular

Balance Sheet

TOTAL PROPERTY

1700

Buildings

Debit

Regular

Balance Sheet

TOTAL PROPERTY

1890

TOTAL PROPERTY

Debit

Total

Balance Sheet

TOTAL ASSETS

1990

TOTAL ASSETS

Debit

Total

Balance Sheet

TOTAL OF ALL

2000

LIABILITIES AND CAPITAL

Credit

Heading

Balance Sheet

No Total Into Account

2100

LIABILITIES

Credit

Heading

Balance Sheet

No Total Into Account

2200

Accounts Payable

Credit

Regular

Balance Sheet

LIABILITIES

2210

Prepay Liability

Credit

Regular

Balance Sheet

TOTAL LIABILITIES

2250

Security Deposits

Credit

Regular

Balance Sheet

TOTAL LIABILITIES

2260

Interest on Security Deposits

Credit

Regular

Balance Sheet

TOTAL LIABILITIES

2270

Clearing Deposits

Credit

Regular

Balance Sheet

TOTAL LIABILITIES

2275

Clearing - Non Rent

Credit

Regular

Balance Sheet

TOTAL LIABILITIES

2310

Sales Tax Collected

Credit

Regular

Balance Sheet

TOTAL LIABILITIES

2311

Sales Tax 2 Collected

Credit

Regular

Balance Sheet

TOTAL LIABILITIES

2320

Sales Tax Intermediate

Credit

Regular

Balance Sheet

2990 TOTAL LIABILITIES

2321

Sales Tax 2 Intermediate

Credit

Regular

Balance Sheet

2990 TOTAL LIABILITIES

2330

Sales Tax Write-Off

Credit

Regular

Balance Sheet

2990 TOTAL LIABILITIES

2331

Sales Tax 2 Write-Off

Credit

Regular

Balance Sheet

2990 TOTAL LIABILITIES

2990

TOTAL LIABILITIES

Credit

Total

Balance Sheet

TOTAL LIABILITIES AND CAPITAL

3000

CAPITAL

Credit

Heading

Balance Sheet

No Total Into Account

3200

Owner Contribution

Credit

Regular

Balance Sheet

TOTAL CAPITAL

3400

Owner Draw

Credit

Regular

Balance Sheet

TOTAL CAPITAL

3800

Retained Earnings

Credit

Regular

Balance Sheet

TOTAL CAPITAL

3810

Prior Years Retained Earnings

Credit

Regular

Balance Sheet

TOTAL CAPITAL

3890

TOTAL CAPITAL

Credit

Total

Balance Sheet

TOTAL LIABILITIES AND CAPITAL

3990

TOTAL LIABILITIES AND CAPITAL

Credit

Total

Balance Sheet

TOTAL OF ALL

4000

INCOME

Credit

Heading

Income Statement

No Total Into Account

4400

Discounts Issued

Credit

Regular

Income Statement

TOTAL INCOME

4500

Rent

Credit

Regular

Income Statement

TOTAL INCOME

4510

Parking

Credit

Regular

Income Statement

TOTAL INCOME

4512

Rent-Percentage

Credit

Regular

Income Statement

TOTAL INCOME

4520

Prepaid Rent

Credit

Regular

Income Statement

TOTAL INCOME

4530

Telecommunications

Credit

Regular

Income Statement

TOTAL INCOME

4540

Copy and Print

Credit

Regular

Income Statement

TOTAL INCOME

4550

Bookings

Credit

Regular

Income Statement

TOTAL INCOME

4560

Packages

Credit

Regular

Income Statement

TOTAL INCOME

4570

Catering

Credit

Regular

Income Statement

TOTAL INCOME

4580

IT Services

Credit

Regular

Income Statement

TOTAL INCOME

4600

Application fees

Credit

Regular

Income Statement

TOTAL INCOME

4610

Setup Fees

Credit

Regular

Income Statement

TOTAL INCOME

4620

Other Monthly Charges

Credit

Regular

Income Statement

TOTAL INCOME

4630

Move In Charges

Credit

Regular

Income Statement

TOTAL INCOME

4650

Move Out Charges

Credit

Regular

Income Statement

TOTAL INCOME

4660

Deposit Forfeit

Credit

Regular

Income Statement

TOTAL INCOME

4700

Miscellaneous Income

Credit

Regular

Income Statement

TOTAL INCOME

4800

Late Fee

Credit

Regular

Income Statement

TOTAL INCOME

4810

NSF Fees

Credit

Regular

Income Statement

TOTAL INCOME

4820

Bank Interest

Credit

Regular

Income Statement

TOTAL INCOME

4830

Cleanup

Credit

Regular

Income Statement

TOTAL INCOME

4840

Service Fees

Credit

Regular

Income Statement

TOTAL INCOME

4850

Booking Cancellation Fees

Credit

Regular

Income Statement

TOTAL INCOME

4900

Partial Refund

Credit

Regular

Income Statement

TOTAL INCOME

4990

TOTAL INCOME

Credit

Total

Income Statement

NET INCOME

5000

EXPENSES

Debit

Heading

Income Statement

No Total Into Account

5100

RECOVERABLE EXPENSES

Debit

Heading

Income Statement

No Total Into Account

5110

Recoverable Improvements

Debit

Regular

Income Statement

TOTAL RECOVERABLE EXPENSES

5200

Recoverable Maintenance

Debit

Regular

Income Statement

TOTAL RECOVERABLE EXPENSES

5210

Recoverable Repair

Debit

Regular

Income Statement

TOTAL RECOVERABLE EXPENSES

5220

Recoverable Janitorial

Debit

Regular

Income Statement

TOTAL RECOVERABLE EXPENSES

5230

Recoverable Painting

Debit

Regular

Income Statement

TOTAL RECOVERABLE EXPENSES

5240

Recoverable HVAC

Debit

Regular

Income Statement

TOTAL RECOVERABLE EXPENSES

5250

Recoverable Elevator

Debit

Regular

Income Statement

TOTAL RECOVERABLE EXPENSES

5260

Recoverable Gardening

Debit

Regular

Income Statement

TOTAL RECOVERABLE EXPENSES

5300

Recoverable Management

Debit

Regular

Income Statement

TOTAL RECOVERABLE EXPENSES

5310

Recoverable Security Services

Debit

Regular

Income Statement

TOTAL RECOVERABLE EXPENSES

5320

Recoverable Insurance

Debit

Regular

Income Statement

TOTAL RECOVERABLE EXPENSES

5350

Recoverable Property Tax

Debit

Regular

Income Statement

TOTAL RECOVERABLE EXPENSES

5400

Recoverable Utilities

Debit

Regular

Income Statement

TOTAL RECOVERABLE EXPENSES

5410

Recoverable Electricity

Debit

Regular

Income Statement

TOTAL RECOVERABLE EXPENSES

5420

Recoverable Gas

Debit

Regular

Income Statement

TOTAL RECOVERABLE EXPENSES

5430

Recoverable Water & Sewer

Debit

Regular

Income Statement

TOTAL RECOVERABLE EXPENSES

5450

Recoverable Trash

Debit

Regular

Income Statement

TOTAL RECOVERABLE EXPENSES

5990

TOTAL RECOVERABLE EXPENSES

Debit

Total

Income Statement

TOTAL EXPENSES

6000

PROPERTY EXPENSES

Debit

Heading

Income Statement

No Total Into Account

6210

Repair

Debit

Regular

Income Statement

TOTAL PROPERTY EXPENSES

6220

Janitorial

Debit

Regular

Income Statement

TOTAL PROPERTY EXPENSES

6230

Painting

Debit

Regular

Income Statement

TOTAL PROPERTY EXPENSES

6240

HVAC

Debit

Regular

Income Statement

TOTAL PROPERTY EXPENSES

6260

Gardening

Debit

Regular

Income Statement

TOTAL PROPERTY EXPENSES

6320

Insurance

Debit

Regular

Income Statement

TOTAL PROPERTY EXPENSES

6350

Property Tax

Debit

Regular

Income Statement

TOTAL PROPERTY EXPENSES

6410

Electricity

Debit

Regular

Income Statement

TOTAL PROPERTY EXPENSES

6420

Gas

Debit

Regular

Income Statement

TOTAL PROPERTY EXPENSES

6430

Water and Sewer

Debit

Regular

Income Statement

TOTAL PROPERTY EXPENSES

6450

Trash Disposal

Debit

Regular

Income Statement

TOTAL PROPERTY EXPENSES

6510

Bank Fees

Debit

Regular

Income Statement

TOTAL PROPERTY EXPENSES

6610

Mortgage Interest

Debit

Regular

Income Statement

TOTAL PROPERTY EXPENSES

6800

Administrative Expenses

Debit

Regular

Income Statement

TOTAL PROPERTY EXPENSES

6820

Management Fees

Debit

Regular

Income Statement

TOTAL PROPERTY EXPENSES

6880

Miscellaneous Expenses

Debit

Regular

Income Statement

TOTAL PROPERTY EXPENSES

6990

TOTAL PROPERTY EXPENSES

Debit

Total

Income Statement

TOTAL EXPENSES

7000

OTHER EXPENSES

Debit

Total

Income Statement

EXPENSES

7010

Bad Debt

Debit

Regular

Income Statement

TOTAL OTHER EXPENSES

7020

Write-Off

Debit

Regular

Income Statement

TOTAL OTHER EXPENSES

7030

Sales Tax Write-Off

Debit

Regular

Income Statement

TOTAL OTHER EXPENSES

7990

TOTAL OTHER EXPENSES

Debit

Regular

Income Statement

TOTAL OTHER EXPENSES

8990

TOTAL EXPENSES

Debit

Total

Income Statement

NET INCOME

9090

NET INCOME

Credit

Total

Income Statement

No Total Into Account

9990

TOTAL OF ALL

Debit

Total

Balance Sheet

No Total Into Account

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