Jun18 TB
Company X
10/11/19 Trial Balance
11":"15 AM 1/1/2018 - 6/30/2018
Account Account Description Beginning Bal. Debits Credits Balance
1000 Cash - Checking - UNITED - 1124 789,645.11 4,589,877.12 (4,650,534.18) 728,988.05
1001 Cash - Checking - PNC - 5291 80,856.12 0.00 (170.00) 80,686.12
1005 Cash - Payroll - VCB - 5009 (343.60) 3,883.66 (2,751.93) 788.13
1010 Cash - Savings - UNITED - 1371 250,436.27 520.48 0.00 250,956.75
1011 Cash - Savings - PNC - 5516 30,660.93 15.94 (45.00) 30,631.87
1050 Cash - Certificate of Deposit (0.00) 0.00 0.00 (0.00)
1200 Accounts receivable - trade 1,357,693.19 5,048,841.03 (4,470,100.33) 1,936,433.89
1260 Accounts receivable - miscellaneous (0.00) 0.00 0.00 (0.00)
1400 Prepaid - employee advances 582.30 7,230.00 (4,825.00) 2,987.30
1410 Prepaid - rent 4,739.25 28,450.25 (28,450.25) 4,739.25
1430 Prepaid - insurance 7,092.81 5,018.00 (7,003.81) 5,107.00
1490 Prepaid - miscellaneous 120.23 1,173.97 (579.65) 714.55
1650 Fixed asset - furniture and fixtures 15,337.36 0.00 0.00 15,337.36
1660 Fixed asset - office equipment 13,877.34 0.00 0.00 13,877.34
1670 Fixed asset - computer equipment 87,642.04 6,145.55 0.00 93,787.59
1675 Fixed asset - computer software 10,534.22 0.00 0.00 10,534.22
1775 Accumulated Depreciation (119,153.00) 0.00 (2,400.00) (121,553.00)
1910 Security deposits 7,035.25 0.00 0.00 7,035.25
2100 Accounts payable - trade (487,874.43) 3,838,871.49 (3,850,400.18) (499,403.12)
2105 Credit Card - Capital One (MKW) (1,070.27) 32,705.15 (39,672.78) (8,037.90)
2106 Credit Card - Capital One (HGL) (993.16) 29,012.14 (30,715.27) (2,696.29)
2120 Accounts payable - related party (935.88) 271,082.38 (270,456.22) (309.72)
2170 Accounts payable - subcontract/consult 0.01 0.00 0.00 0.01
2200 Salaries payable 2.76 2,038,133.77 (2,038,133.52) 3.02
2210 Wages payable (Part Time) 0.00 0.00 0.00 0.00
2250 Accrued Crew Premium 0.00 0.00 0.00 0.00
2300 FICA tax payable 0.01 0.00 0.00 0.01
2370 Pension plan withheld (25,152.76) 339,588.76 (344,451.32) (30,015.32)
2390 Payroll taxes / withholdings - misc. (2,170.07) 1,751.06 0.00 (419.01)
2400 Accrued PTO (123,022.25) 11,452.07 (30,283.60) (141,853.78)
2440 Accrued defe
ed salaries (35,601.73) 0.00 0.00 (35,601.73)
2445 Accrued defe
ed salaries - paid 35,601.73 0.00 0.00 35,601.73
2470 Accrued pension plan payable-empl match 0.05 0.00 0.00 0.05
2475 Accrued pension plan / profit share (187,825.33) 187,925.31 (142,669.37) (142,569.39)
2920 Defe
ed Compensation 0.00 54.76 (54.76) 0.00
3100 Common stock (6,000.00) 0.00 0.00 (6,000.00)
3400 Retained earnings (3,975,574.51) 0.00 0.00 (3,975,574.51)
3700 Dividends / distributions 2,273,860.00 275,526.00 0.00 2,549,386.00
4100105 Non GSA government contract revenue 0.00 0.00 (4,452,922.03) (4,452,922.03)
4100125 Non GSA government contract revenue - CO 0.00 0.00 (175,772.18) (175,772.18)
4100135 Non GSA government contract revenue - NM 0.00 0.00 (190,028.65) (190,028.65)
4150105 Non GSA government contract fee revenue 0.00 0.00 (230,118.14) (230,118.14)
4300000 Interest revenue 0.00 0.00 (603.95) (603.95)
4900000 Other revenue 0.00 0.00 (1,100.00) (1,100.00)
5000105 Direct labor 0.00 1,293,961.16 0.00 1,293,961.16
5000125 Direct labor - CO 0.00 85,250.26 0.00 85,250.26
5000135 Direct labor - NM 0.00 94,606.42 0.00 94,606.42
5200105 Direct consultant labor 0.00 73,588.35 0.00 73,588.35
5300105 Direct subcontracts - Labor 0.00 1,227,156.03 0.00 1,227,156.03
5610105 Direct travel with G & A 0.00 136,857.72 (395.43) 136,462.29
5610125 Direct travel with G & A - CO 0.00 3,595.73 0.00 3,595.73
5610135 Direct travel with G & A - NM 0.00 8,727.91 0.00 8,727.91
6100000 Paid Time Off (PTO) 0.00 186,457.17 (11,452.07) 175,005.10
6110000 Comp Time 0.00 3,606.57 0.00 3,606.57
6120000 Sick leave 0.00 24,737.86 0.00 24,737.86
6200000 Bonus 0.00 10,000.00 0.00 10,000.00
6300000 Pension plan - 401k match 0.00 142,288.81 0.00 142,288.81
6310000 Pension plan - Profit Share 0.00 142,669.37 0.00 142,669.37
6400000 UHC/Guardian Insurance 0.00 9,895.98 (92.43) 9,803.55
6440000 Insurance - workmans' compensation 0.00 1,642.50 0.00 1,642.50
6450000 Cash in Lieu of Benefits 0.00 41,835.12 0.00 41,835.12
6700000 Education reimbursement 0.00 3,000.00 (546.44) 2,453.56
6900000 Miscellaneous fringe benefits 0.00 269,596.07 0.00 269,596.07
6910000 Commuter Benefits 0.00 4,091.45 0.00 4,091.45
7300000 Rent / Mortgage 0.00 37,682.45 0.00 37,682.45
7400000 Telephone expense 0.00 2,052.14 (126.00) 1,926.14
7405000 Telephone expense - mobile / pager / BB 0.00 7,471.30 (497.94) 6,973.36
7410000 Internet access 0.00 2,521.48 (0.02) 2,521.46
7420000 Postage 0.00 550.45 (0.14) 550.31
7440000 Office supplies 0.00 4,190.41 (69.80) 4,120.61
7450000 Furniture / rental / repair 0.00 283.49 0.00 283.49
7460000 Office equipment / rental / repair 0.00 199.49 0.00 199.49
7470000 Computer supplies / repair / software 0.00 5,618.89 0.00 5,618.89
7590000 Depreciation - other 0.00 2,400.00 0.00 2,400.00
8000100 Overhead labor 0.00 96,514.30 0.00 96,514.30
8000105 Overhead labor 0.00 29,297.68 0.00 29,297.68
8000125 Overhead labor - CO 0.00 88.18 0.00 88.18
8600105 Travel 0.00 138.27 0.00 138.27
8605100 Local travel - Overhead 0.00 254.36 0.00 254.36
8605105 Local Travel - Overhead 0.00 233.07 0.00 233.07
8660105 Business Meetings - Overhead 0.00 143.95 0.00 143.95
8665105 Business Meeting Meals - Overhead 0.00 446.60 0.00 446.60
8760105 Professional development - Overhead 0.00 1,500.00 0.00 1,500.00
9000000 G&A labor 0.00 168,190.48 0.00 168,190.48
9200000 Professional services - accounting 0.00 6,900.00 0.00 6,900.00
9210000 Professional services - legal 0.00 858.00 0.00 858.00
9260000 Professional services - accounting SW 0.00 4,899.67 0.00 4,899.67
9270000 Professional services - payroll 0.00 13,000.87 0.00 13,000.87
9290000 Professional services - other 0.00 3,044.59 0.00 3,044.59
9600000 Travel - G&A 0.00 548.38 0.00 548.38
9605000 Local travel - G&A 0.00 1,280.90 0.00 1,280.90
9660000 Business meetings - G&A 0.00 1,633.52 (290.97) 1,342.55
9665000 Business meeting meals - G&A 0.00 662.43 0.00 662.43
9700000 Employee interviews
ecruitment 0.00 8,151.77 0.00 8,151.77
9705000 Employee relocation 0.00 23,268.50 (1,672.20) 21,596.30
9710000 Dues/Memberships/Subscriptions/Pubs-G&A 0.00 3,486.08 0.00 3,486.08
9730000 Bank service charges 0.00 365.00 0.00 365.00
9740000 License fees 0.00 24,483.31 0.00 24,483.31
9750000 Insurance - general liability 0.00 2,514.33 0.00 2,514.33
9760000 Professional development - G&A 0.00 2,166.33 0.00 2,166.33
9780000 Miscellaneous taxes 0.00 4,480.30 (4,376.00) 104.30
9801000U FAR XXXXXXXXXXPublic relations and advert 0.00 500.00 0.00 500.00
9803000U FAR XXXXXXXXXXBad debts 0.00 0.00 (4.49) (4.49)
9812000U FAR XXXXXXXXXXEmployee morale (gifts, re 0.00 810.14 0.00 810.14
9814000U FAR XXXXXXXXXXEntertainment costs 0.00 1,049.15 0.00 1,049.15
9815000U FAR XXXXXXXXXXFines, penalties, and misc 0.00 10.07 (0.03) 10.04
9819000U FAR XXXXXXXXXXInsurance 0.00 3,042.98 0.00 3,042.98
9846000U FAR XXXXXXXXXXTravel Costs - Unallowable 0.00 1,815.38 0.00 1,815.38
9851000U FAR XXXXXXXXXXCosts of alcoholic beverag 0.00 58.48 (32.10) 26.38
P000100 B&P labor 0.00 27,618.68 0.00 27,618.68
P500100 B&P materials 0.00 43.37 0.00 43.37
P700100 B&P meals 0.00 252.36 0.00 252.36
S000100 Subcontract admin employee labor 0.00 6,253.25 0.00 6,253.25
Grand Total: 0.00 20,983,798.18 (20,983,798.18) 0.00
Sep18 TB
Company X
10/11/19 Trial Balance
11":"17 AM 1/1/2018 - 9/30/2018
Account Account Description Beginning Bal. Debits Credits Balance
1000 Cash - Checking - UNITED - 1124 789,645.11 7,676,372.05 (7,048,252.43) 1,417,764.73
1001 Cash - Checking - PNC - 5291 80,856.12 0.00 (170.00) 80,686.12
1005 Cash - Payroll - VCB - 5009 (343.60) 5,595.53 (2,751.93) 2,500.00
1010 Cash - Savings - UNITED - 1371 250,436.27 771.07 (1,041.77) 250,165.57
1011 Cash - Savings - PNC - 5516 30,660.93 23.55 (45.00) 30,639.48
1050 Cash - Certificate of Deposit (0.00) 0.00 0.00 (0.00)
1200 Accounts receivable - trade 1,357,693.19 7,691,252.13 (7,551,455.68) 1,497,489.64
1260 Accounts receivable - miscellaneous (0.00) 0.00 0.00 (0.00)
1400 Prepaid - employee advances 582.30 9,000.00 (9,032.30) 550.00
1410 Prepaid - rent 4,739.25 42,668.00 (42,668.00) 4,739.25
1430 Prepaid - insurance 7,092.81 21,437.00 (12,361.81) 16,168.00
1490 Prepaid - miscellaneous 120.23 1,173.97 (848.15) 446.05
1650 Fixed asset - furniture and fixtures 15,337.36 0.00 0.00 15,337.36
1660 Fixed asset - office equipment 13,877.34 0.00 0.00 13,877.34
1670 Fixed asset - computer equipment 87,642.04 6,145.55 0.00 93,787.59
1675 Fixed asset - computer software 10,534.22 0.00 0.00 10,534.22
1775 Accumulated Depreciation (119,153.00) 0.00 (3,600.00) (122,753.00)
1910 Security deposits 7,035.25 0.00 0.00 7,035.25
2100 Accounts payable - trade (487,874.43) 5,777,856.51 (5,856,931.65) (566,949.57)
2105 Credit Card - Capital One (MKW) (1,070.27) 51,628.64 (51,282.65) (724.28)
2106 Credit Card - Capital One (HGL) (993.16) 46,842.29 (46,423.59) (574.46)
2120 Accounts payable - related party (935.88) 556,082.38 (555,675.97) (529.47)
2130 Accounts payable - accrued expenses 0.00 0.00 (2,396.04) (2,396.04)
2170 Accounts payable - subcontract/consult 0.01 0.00 0.00 0.01
2200 Salaries payable 2.76 3,009,366.97 (3,009,366.59) 3.15
2210 Wages payable (Part Time) 0.00 0.00 0.00 0.00
2250 Accrued Crew Premium 0.00 0.00 0.00 0.00
2300 FICA tax payable 0.01 0.00 0.00 0.01
2370 Pension plan withheld (25,152.76) 511,976.89 (514,932.84) (28,108.71)
2390 Payroll taxes / withholdings - misc. (2,170.07) 1,751.06 0.00 (419.01)
2400 Accrued PTO (123,022.25) 15,365.30 (32,887.05) (140,544.00)
2440 Accrued defe
ed salaries (35,601.73) 0.00 0.00 (35,601.73)
2445 Accrued defe
ed salaries - paid 35,601.73 0.00 0.00 35,601.73
2470 Accrued pension plan payable-empl match 0.05 0.00 0.00 0.05
2475 Accrued pension plan / profit share (187,825.33) 187,925.31 (210,655.69) (210,555.71)
2920 Defe
ed Compensation 0.00 54.76 (54.76) 0.00
3100 Common stock (6,000.00) 0.00 0.00 (6,000.00)
3400 Retained earnings (3,975,574.51) 0.00 0.00 (3,975,574.51)
3700 Dividends / distributions 2,273,860.00 561,101.01 0.00 2,834,961.01
4100105 Non GSA government contract revenue 0.00 0.00 (6,877,902.76) (6,877,902.76)
4100125 Non GSA government contract revenue - CO 0.00 0.00 (263,583.64) (263,583.64)
4100135 Non GSA government contract revenue - NM 0.00 0.00 (264,138.17) (264,138.17)
4150105 Non GSA government contract fee revenue 0.00 0.00 (285,627.51) (285,627.51)
4300000 Interest revenue 0.00 0.00 (890.96) (890.96)
4900000 Other revenue 0.00 0.00 (1,460.00) (1,460.00)
5000105 Direct labor 0.00 1,933,834.44 0.00 1,933,834.44
5000125 Direct labor - CO 0.00 128,540.08 0.00 128,540.08
5000135 Direct labor - NM 0.00 125,922.81 0.00 125,922.81
5200105 Direct consultant labor 0.00 108,881.30 0.00 108,881.30
5300105 Direct subcontracts - Labor 0.00 2,046,820.46 0.00 2,046,820.46
5500105 Direct materials 0.00 409.97 0.00 409.97
5600105 Direct travel - SubC 0.00 165.00 0.00 165.00
5610105 Direct travel with G & A 0.00 228,049.94 (463.44) 227,586.50
5610105U Direct travel with G & A - unbilled 0.00 2,396.04 0.00 2,396.04
5610125 Direct travel with G & A - CO 0.00 4,692.33 0.00 4,692.33
5610135 Direct travel with G & A - NM 0.00 12,772.84 (71.00) 12,701.84
6100000 Paid Time Off (PTO) 0.00 285,179.05 (15,365.30) 269,813.75
6110000 Comp Time 0.00 12,733.75 0.00 12,733.75
6120000 Sick leave 0.00 28,094.83 0.00 28,094.83
6200000 Bonus 0.00 11,000.00 0.00 11,000.00
6300000 Pension plan - 401k match 0.00 212,347.42 0.00 212,347.42
6310000 Pension plan - Profit Share 0.00 210,655.69 0.00 210,655.69
6400000 UHC/Guardian Insurance 0.00 9,895.98 (2,214.30) 7,681.68
6440000 Insurance - workmans' compensation 0.00 1,642.50 0.00 1,642.50
6450000 Cash in Lieu of Benefits 0.00 60,261.30 0.00 60,261.30
6700000 Education reimbursement 0.00 4,500.00 (546.44) 3,953.56
6900000 Miscellaneous fringe benefits 0.00 375,857.38 0.00 375,857.38
6910000 Commuter Benefits 0.00 5,906.45 0.00 5,906.45
7300000 Rent / Mortgage 0.00 56,642.30 0.00 56,642.30
7370000 Personal property taxes 0.00 605.76 0.00 605.76
7400000 Telephone expense 0.00 3,205.99 (126.00) 3,079.99
7405000 Telephone expense - mobile / pager / BB 0.00 10,595.83 (623.92) 9,971.91
7410000 Internet access 0.00 3,700.09 (0.02) 3,700.07
7420000 Postage 0.00 660.57 (0.14) 660.43
7440000 Office supplies 0.00 5,235.14 (700.66) 4,534.48
7450000 Furniture / rental / repair 0.00 283.49 0.00 283.49
7460000 Office equipment / rental / repair 0.00 199.49 0.00 199.49
7470000 Computer supplies / repair / software 0.00 6,468.38 0.00 6,468.38
7590000 Depreciation - other 0.00 3,600.00 0.00 3,600.00
8000100 Overhead labor 0.00 118,439.97 0.00 118,439.97
8000105 Overhead labor 0.00 45,930.15 0.00 45,930.15
8000125 Overhead labor - CO 0.00 88.18 0.00 88.18
8600105 Travel 0.00 1,319