Chart of Accounts
Derived from transaction history.
| Acct # | Account Name | Category | Normal Bal | # Entries | Balance |
|---|---|---|---|---|---|
| Assets | |||||
| 1000 | Cash — Brokerage | asset | Dr | — | — |
| 1010 | Cash — Money Market | asset | Dr | — | — |
| 1200 | Dividends Receivable | asset | Dr | — | — |
| 1210 | Interest Receivable | asset | Dr | — | — |
| Liabilities | |||||
| 2050 | Accounts Payable | liability | Cr | — | — |
| 2300 | Taxes Payable | liability | Cr | — | — |
| 2320 | Other Liabilities | liability | Cr | — | — |
| Equity | |||||
| 3501 | Partner Capital | equity | Cr | — | — |
| 3800 | Retained Earnings | equity | Cr | — | — |
| Income | |||||
| 4100 | Investment Income — Realized G/L | income | Cr | — | — |
| 4200 | Dividend Income | income | Cr | — | — |
| 4300 | Interest Income | income | Cr | — | — |
| 4800 | Other Income | income | Cr | — | — |
| Expenses | |||||
| 5100 | Investment Expenses | expense | Dr | — | — |
| 6100 | Non-Investment Expenses | expense | Dr | — | — |
| 7100 | Interest Expense | expense | Dr | — | — |
| 9500 | Applicable Income Taxes | expense | Dr | — | — |
Account 1000 (Cash) may show a negative balance. This is an accounting artifact: securities received as in-kind contributions were recorded as purchases (cash outflow) without a matching cash deposit. The negative cash exactly offsets the cost basis of those transferred positions — it does not reflect an actual cash shortfall.