Standard Chart of Accounts

	STANDARD BASIC ACCOUNTS
		STANDARD SUB-ACCOUNTS			ABACUS
			DETAILED SUB-ACCOUNTS		LINE
ASSETS (100000) (SEE NOTE 1)					--
	CASH (110000)				C
		111000	CASH IN BANK AND ON HAND		C
			111100	GENERAL CHECKING ACCOUNT	C
			111200	PAYROLL CHECKING ACCOUNT	C
			111300	SINGLE TITLE ORDER PLAN (STOP) CHECKING	C
			111400	MONEY MARKET	C
			111500	CERTIFICATES OF DEPOSIT	C
			111600	SAVINGS ACCOUNTS	C
			111700	CASH IN REGISTERS	C
			111800	CASH FOR OUT OF STORE EVENTS	C
			111900	PETTY CASH	C
	ACCOUNTS RECEIVABLE (120000)				D
		121000	ACCOUNTS RECEIVABLE - TRADE		D
			121100	ACCOUNTS RECEIVABLE - TRADE	D
			121200	ACCOUNTS RECEIVABLE - NON-SUFFICIENT FUNDS RETURNED CHECKS	D
			<121900>	ACCOUNTS RECEIVABLE TRADE - ALLOWANCE FOR BAD DEBT	D
		122000	IN TRANSIT FROM CREDIT CARD PROCESSORS		D
			122100	ACCOUNTS RECEIVABLE - AMEX	D
			122200	ACCOUNTS RECEIVABLE - DISCOVER	D
			122300	ACCOUNTS RECEIVABLE - MASTER CARD / VISA	D
			122400	ACCOUNTS RECEIVABLE - DEBIT / ATM CARDS	D
			<122900>	ACCOUNTS RECEIVABLE CREDIT CARDS - ALLOWANCE FOR BAD DEBT	D
		123000	PUBLISHER / VENDOR ADVERTISING ALLOWANCES RECEIVABLE		D
		124000	LOANS RECEIVABLE		D
			124100	LOANS RECEIVABLE - EMPLOYEES	D
			124200	LOANS RECEIVABLE - OWNERS	D
			124900	LOANS RECEIVABLE - OTHERS	D
		129000	A/R MISCELLANEOUS		D
	INVENTORY (140000)				E
		141000	GENERAL TRADE BOOKS (DISCOUNTS NORMALLY 40% OR MORE)		E
			141100	GENERAL TRADE - HARD COVER BOOKS	E
			141200	GENERAL TRADE - PAPER BACK BOOKS	E
			141300	GENERAL TRADE - MASS PAPERBACK BOOKS	E
			141400	GENERAL TRADE - PROMOTIONAL / REMAINDER BOOKS	E
		142000	PROFESSIONAL / SCI-TECH / OTHER SHORT DISCOUNTS BOOKS		E
		143000	USED BOOKS		E
		144000	PERIODICALS / NEWSPAPERS		E
			144100	MAGAZINES	E
			144200	NEWSPAPERS	E
		145000	ELECTRONIC PRODUCTS		E
			145100	RECORDED MUSIC	E
			145200	AUDIO BOOKS	E
			145300	NEW MEDIA (BOOK)	E
			145400	NEW MEDIA (NON-BOOK)	E
		146000	SIDELINES		E
			146100	CALENDARS	E
			146200	OTHER SIDELINES	E
		147000	INVENTORY SEGREGATED FOR OUT-OF-STORE SALES		E
		148000	OUT-OF-PRINT BOOKS		E
		149000	COURSE ADOPTION BOOKS		E
			149100	COURSE ADOPTION - NEW BOOKS	E
			149200	COURSE ADOPTION - USED BOOKS	E
	PREPAID EXPENSES, DEPOSITS, & OTHER CURRENT ASSETS (150000)				F
		151000	PREPAID EXPENSES		F
			151100	PREPAID INSURANCE	F
			151200	PREPAID RENT	F
			151300	PREPAID INTEREST	F
			151900	PREPAID OTHER	F
		152000	DEPOSITS		F
			152100	DEPOSIT - UPS	F
			152200	DEPOSIT - UTILITIES	F
			152300	DEPOSIT - RENT	F
			152900	DEPOSITS - OTHER	F
		153000	OTHER CURRENT ASSETS		F

TOTAL CURRENT ASSETS (C + D + E + F) (SEE NOTE 2)					G

	LAND AND BUILDING (160000)				H
		161000	LAND		H
		162000	BUILDING		H
		163000	LAND IMPROVEMENTS		H
		164000	BUILDING IMPROVEMENTS		H
		165000	LEASEHOLD IMPROVEMENTS		H
	FURNITURE, FIXTURES & EQUIP (170000)				H
		171000	FURNITURE, FIXTURES, & EQUIPMENT		H
		172000	DATA PROCESSING EQUIPMENT		H
		173000	DATA PROCESSING SOFTWARE		H
		174000	VEHICLES		H
	ACCUMULATED DEPRECIATION (180000)				H
		<181000>	ACCUMULATED DEPRECIATION - BUILDING		H
		<182000>	ACCUMULATED DEPRECIATION - LAND IMPROVEMENTS		H
		<183000>	ACCUMULATED DEPRECIATION - BUILDING IMPROVEMENTS		H
		<184000>	ACCUMULATED DEPRECIATION - LEASEHOLD IMPROVEMENTS		H
		<185000>	ACCUMULATED DEPRECIATION - FURNITURE FIXTURES & EQUIP		H
		<186000>	ACCUMULATED DEPRECIATION - DATA PROCESSING EQUIP		H
		<187000>	ACCUMULATED DEPRECIATION - DATA PROCESSING SOFTWARE		H
		<188000>	ACCUMULATED DEPRECIATION - VEHICLES		H
	OTHER ASSETS (190000)				H
		191000	INTANGIBLE ASSETS		H
			191100	COVENANT NOT TO COMPETE-PREVIOUS OWNER	H
			191200	GOODWILL	H
			191300	CUSTOMER LISTS	H
			191800	OTHER INTANGIBLE ASSETS	H
			<191900>	ACCUMULATED AMORTIZATION	H
		192000	CASH SURRENDER VALUE OF LIFE INSURANCE		H
		199000	OTHER ASSETS		H

FIXED AND OTHER ASSETS (SEE NOTE 2)					H

TOTAL ASSETS (G + H; EQUAL TO Q) (SEE NOTE 2)					J


::
LIABILITIES (200000) (SEE NOTE 1)					--
	ACCOUNTS PAYABLE (210000)				K
		211000	ACCOUNTS PAYABLE - MERCHANDISE		K
		212000	ACCOUNTS PAYABLE - OPERATING		K
		213000	CUSTOMER CREDITS		K
			213100	MERCHANDISE CREDITS UNREDEEMED	K
			213200	GIFT CERTIFICATES UNREDEEMED	K
			213300	SPECIAL ORDER DEPOSITS	K
			213400	MAIL ORDER DEPOSITS	K
	ACCRUED EXPENSES (220000)				L
		221000	ACCRUED PAYROLL		L
		222000	PAYROLL WITHHOLDINGS		L
			222100	FEDERAL WITHHOLDING	L
			222200	FICA WITHHOLDING	L
			222300	MEDICARE WITHHOLDING	L
			222400	STATE WITHHOLDING	L
			222500	LOCAL WITHHOLDING	L
			222600	401k / PENSION WITHHOLDING	L
			222700	GARNISHMENT WITHHOLDING	L
			222900	MISCELLANEOUS WITHHOLDING	L
		223000	ACCRUED PAYROLL TAXES		L
			223100	ACCRUED PAYROLL TAXES - FICA EMPLOYER'S SHARE	L
			223200	ACCRUED PAYROLL TAXES - MEDICARE EMPLOYER'S SHARE	L
			223300	ACCRUED PAYROLL TAXES - FEDERAL UNEMPLOYMENT TAX	L
			223400	ACCRUED PAYROLL TAXES - STATE UNEMPLOYMENT TAX	L
		224000	SALES TAX COLLECTED		L
		225000	ACCRUED USE TAX		L
		226000	ACCRUED RETIREMENT PLAN EXPENSE		L
		229000	OTHER ACCRUED EXPENSES		L
	CURRENT NOTES PAYABLE (230000)				L
		231000	SHORT TERM OBLIGATION		L
		239000	CURRENT PORTION OF LONG-TERM DEBT		L

TOTAL CURRENT LIABILITIES (SEE NOTE 2)					--

	LONG TERM NOTES PAYABLE (240000)				M
		241000	LONG TERM OBLIGATION		M
		242000	MORTGAGE NOTE PAYABLE (SEE NOTE 3)		M
		243000	LOAN FROM OWNER / STOCKHOLDER		M
		248000	OTHER LONG TERM OBLIGATION		M
		<249000>	CURRENT PORTION OF LONG-TERM DEBT		M

TOTAL LONG-TERM LIABILITIES (SEE NOTE 2)					M

TOTAL LIABILITIES (K + L + M) (SEE NOTE 2)					N

OWNERS' EQUITY / NET WORTH (300000) (SEE NOTE 1 & NOTE 4)					P

	FOR A SOLE PROPRIETOR				P
		310000	CAPITAL		P
		<311000>	DRAWINGS (CLOSED OUT INTO CAPITAL AT END OF YEAR)		P

			CURRENT PROFIT & LOSS (SEE NOTE 7)		P

	FOR A PARTNERSHIP				P
		310000	CAPITAL		P
			310100	CAPITAL - PARTNER 1	P
			310200	CAPITAL - PARTNER 2	P
			310300	CAPITAL - PARTNER 3	P
		<311000>	DRAWINGS (CLOSED OUT INTO CAPITAL AT END OF YEAR)		P
			<311100>	DRAWINGS - PARTNER 1	P
			<311200>	DRAWINGS - PARTNER 2	P
			<311300>	DRAWINGS - PARTNER 3	P

			CURRENT PROFIT & LOSS (SEE NOTE 7)		P

	FOR A CORPORATION				P
		310000	COMMON STOCK		P
		311000	PAID-IN CAPITAL IN EXCESS OF PAR ON COMMON STOCK		P
		312000	PREFERRED STOCK		P
		313000	PAID-IN CAPITAL IN EXCESS OF PAR ON PREFERRED STOCK		P
		<314000>	DIVIDENDS, COMMON STOCK (CLOSED OUT INTO RETAINED EARNINGS AT END OF YEAR)		P
		<315000>	DIVIDENDS, PREFERRED STOCK (CLOSED OUT INTO RETAINED EARNINGS AT END OF YEAR)		P
		316000	RETAINED EARNINGS		P

			CURRENT PROFIT & LOSS (SEE NOTE 7)		P

	FOR A SUBCHAPTER S CORPORATION				P
		310000	COMMON STOCK		P
		311000	PAID-IN CAPITAL IN EXCESS OF PAR ON COMMON STOCK		P
		<312000>	DIVIDENDS (CLOSED OUT INTO RETAINED EARNINGS AT END OF YEAR)		P
			<312100>	DIVIDENDS - SHAREHOLDER 1	P
			<312200>	DIVIDENDS - SHAREHOLDER 2	P
			<312300>	DIVIDENDS - SHAREHOLDER 3	P
		<313000>	DISTRIBUTIONS (CLOSED OUT INTO RETAINED EARNINGS AT END OF YEAR)		P
			<313100>	DRAWINGS - SHAREHOLDER 1	P
			<313200>	DRAWINGS - SHAREHOLDER 2	P
			<313300>	DRAWINGS - SHAREHOLDER 3	P
		314000	RETAINED EARNINGS		P

			CURRENT PROFIT & LOSS (SEE NOTE 7)		P

TOTAL OWNERS' EQUITY / NET WORTH (SEE NOTE 2)					P

TOTAL LIABILITIES AND EQUITY / NET WORTH (N + P; EQUAL TO J) (SEE NOTE 2)					Q
::
	SALES (400000) (SEE NOTE 1)				1
		401000	GENERAL TRADE BOOK SALES		1
			401100	GENERAL TRADE - HARD COVER SALES	1
			401200	GENERAL TRADE - PAPER BACK SALES	1
			401300	GENERAL TRADE - MASS PAPERBACK SALES	1
			401400	GENERAL TRADE - PROMOTIONAL / REMAINDER SALES	1
		402000	PROFESSIONAL / SCI-TECH / OTHER SHORT DISC BOOK SALES		1
		403000	USED BOOK SALES		1
		404000	PERIODICALS / NEWSPAPERS SALES		1
			404100	MAGAZINES SALES	1
			404200	NEWSPAPER SALES	1
		405000	ELECTRONIC PRODUCTS SALES		1
			405100	RECORDED MUSIC SALES	1
			405200	AUDIO BOOK SALES	1
			405300	NEW MEDIA SALES (BOOK)	1
			405400	NEW MEDIA SALES (NON-BOOK)	1
		406000	SIDELINES SALES		1
			406100	CALENDARS SALES	1
			406200	OTHER SIDELINES SALES	1
		407000	SALES OF INVENTORY SEGREGATED FOR OUT-OF-STORE SALES (O.O.S.S.)		1
		408000	OUT OF PRINT BOOKS SALES		1
		409000	COURSE ADOPTION SALES		1
			409100	COURSE ADOPTION SALES - NEW BOOKS	1
			409200	COURSE ADOPTION SALES - USED BOOKS	1
		<410000>	DISCOUNTS ON SALES		1
			<410100>	DISCOUNTS - GENERAL	1
			<410200>	DISCOUNTS - BESTSELLERS	1
			<410300>	DISCOUNTS - PROMOTIONAL	1
			<410400>	DISCOUNTS - EMPLOYEES	1
			<410900>	DISCOUNTS - OTHER	1

TOTAL NET SALES (SEE NOTE 2)					1

	COST OF GOODS SOLD (500000) (SEE NOTE 1)				2
		501000	MERCHANDISE PURCHASES - GENERAL TRADE BOOKS (SEE NOTE 5)		2
			501100	MERCHANDISE PURCHASES - GENERAL TRADE - HARD COVER BOOKS	2
			501200	MERCHANDISE PURCHASES - GENERAL TRADE - PAPER BACK BOOKS	2
			501300	MERCHANDISE PURCHASES - GENERAL TRADE - MASS PAPER BACK SALES	2
			501400	MERCHANDISE PURCHASES - GENERAL TRADE - PROMOTIONAL / REMAINDER BOOKS	2
		502000	MERCHANDISE PURCHASES - PROFESSIONAL / SCI-TECH / OTHER SHORT DISCOUNT BOOKS (SEE NOTE 5)		2
		503000	MERCHANDISE PURCHASES - USED BOOKS (SEE NOTE 5)		2
		504000	MERCHANDISE PURCHASES - PERIODICALS & NEWSPAPERS (SEE NOTE 5)		2
			504100	MERCHANDISE PURCHASES - MAGAZINES	2
			504200	MERCHANDISE PURCHASES - NEWSPAPERS	2
		505000	MERCHANDISE PURCHASES - ELECTRONIC PRODUCTS (SEE NOTE 5)		2
			505100	MERCHANDISE PURCHASES - RECORDED MUSIC	2
			505200	MERCHANDISE PURCHASES - AUDIO BOOKS	2
			505300	MERCHANDISE PURCHASES - NEW MEDIA (BOOK)	2
			505400	MERCHANDISE PURCHASES - NEW MEDIA (NON-BOOK)	2
		506000	MERCHANDISE PURCHASES - SIDELINES (SEE NOTE 5)		2
			506100	MERCHANDISE PURCHASES - CALENDARS	2
			506200	MERCHANDISE PURCHASES - OTHER SIDELINES	2
		507000	MERCHANDISE PURCHASES - INVENTORY SEGREGATED FOR OUT-OF-STORE SALES (O.O.S.S.) (SEE NOTE 5)		2
		508000	MERCHANDISE PURCHASES - OUT-OF-PRINT BOOKS (SEE NOTE 5)		2
		509000	MERCHANDISE PURCHASES - COURSE ADOPTION (SEE NOTE 5)		2
			509100	MERCHANDISE PURCHASES - COURSE ADOPTION - NEW BOOKS	2
			509200	MERCHANDISE PURCHASES - COURSE ADOPTION - USED BOOKS	2
		510000	FREIGHT IN		2
			510100	FREIGHT IN - GENERAL TRADE BOOKS	2
			510200	FREIGHT IN - PROFESSIONAL / SCI-TECH / OTHER SHORT DISC	2
			510300	FREIGHT IN - USED BOOKS	2
			510400	FREIGHT IN - PERIODICALS & NEWSPAPERS	2
			510500	FREIGHT IN - ELECTRONIC PRODUCTS	2
			510600	FREIGHT IN - SIDELINES	2
			510700	FREIGHT IN - INVENTORY SEGREGATED FOR O.O.S.S.	2
			510800	FREIGHT IN - OUT-OF-PRINT BOOKS	2
			510900	FREIGHT IN - COURSE ADOPTION BOOKS	2
		<511000>	PROMPT PAYMENT DISCOUNTS		2
			<511100>	PROMPT PMT DISC - GENERAL TRADE BOOKS	2
			<511200>	PROMPT PMT DISC - PROFESSIONAL / SCI-TECH / OTHER SHORT DISC	2
			<511300>	PROMPT PMT DISC - USED BOOKS	2
			<511400>	PROMPT PMT DISC - PERIODICALS & NEWSPAPERS	2
			<511500>	PROMPT PMT DISC - ELECTRONIC PRODUCTS	2
			<511600>	PROMPT PMT DISC - SIDELINES	2
			<511700>	PROMPT PMT DISC - INVENTORY SEGREGATED FOR O.O.S.S	2
			<511800>	PROMPT PMT DISC - OUT-OF-PRINT BOOKS	2
			<511900>	PROMPT PMT DISC - COURSE ADOPTION BOOKS	2
		512000	RETURNS EXPENSE		2
			512050	RETURNS PENALTIES	2
			512100	RETURNS FREIGHT - GENERAL TRADE BOOKS	2
			512200	RETURNS FREIGHT - PROFESSIONAL / SCI-TECH / OTHER SHORT DISC	2
			512300	RETURNS FREIGHT - USED BOOKS	2
			512400	RETURNS FREIGHT - PERIODICALS / NEWSPAPERS	2
			512500	RETURNS FREIGHT - ELECTRONIC PRODUCTS	2
			512600	RETURNS FREIGHT - SIDELINES	2
			512700	RETURNS FREIGHT - INVENTORY SEGREGATED FOR O.O.S.S	2
			512800	RETURNS FREIGHT - OUT-OF-PRINT BOOKS	2
			512900	RETURNS FREIGHT - COURSE ADOPTION BOOKS	2
		<513000>	RETURNS TO VENDORS (SEE NOTE 5)		2
			<513100>	RETURNS TO VENDORS - GENERAL TRADE BOOKS	2
			<513200>	RETURNS TO VENDORS - PROFESSIONAL / SCI-TECH / OTHER SHORT DISC	2
			<513300>	RETURNS TO VENDORS - USED BOOKS	2
			<513400>	RETURNS TO VENDORS - PERIODICALS / NEWSPAPERS	2
			<513500>	RETURNS TO VENDORS - ELECTRONIC PRODUCTS	2
			<513600>	RETURNS TO VENDORS - SIDELINES	2
			<513700>	RETURNS TO VENDORS - INVENTORY SEGREGATED FOR O.O.S.S.	2
			<513800>	RETURNS TO VENDORS - OUT-OF-PRINT BOOKS	2
			<513900>	RETURNS TO VENDORS - COURSE ADOPTION BOOKS	2
		514000	INVENTORY SHRINKAGE (SEE NOTE 6)		2
		515000	WRITE DOWNS BELOW COST		2
			515100	WRITE DOWNS BELOW COST - GENERAL TRADE BOOKS	2
			515200	WRITE DOWNS BELOW COST - PROFESSIONAL / SCI-TECH / OTHER SHORT DISC	2
			515300	WRITE DOWNS BELOW COST - USED BOOKS	2
			515400	WRITE DOWNS BELOW COST - PERIODICALS / NEWSPAPERS	2
			515500	WRITE DOWNS BELOW COST - ELECTRONIC PRODUCTS	2
			515600	WRITE DOWNS BELOW COST - SIDELINES	2
			515700	WRITE DOWNS BELOW COST - INVENTORY SEGREGATED FOR O.O.S.S.	2
			515800	WRITE DOWNS BELOW COST - OUT-OF-PRINT BOOKS	2
			515900	WRITE DOWNS BELOW COST - COURSE ADOPTION BOOKS	2
		519000	INVENTORY ADJUSTMENT		2
			519100	INVENTORY ADJUSTMENT - GENERAL TRADE	2
			519200	INVENTORY ADJUSTMENT - PROFESSIONAL / SCI-TECH / OTHER SHORT DISC	2
			519300	INVENTORY ADJUSTMENT - USED BOOKS	2
			519400	INVENTORY ADJUSTMENT - PERIODICALS / NEWSPAPERS	2
			519500	INVENTORY ADJUSTMENT - ELECTRONIC PRODUCTS	2
			519600	INVENTORY ADJUSTMENT - SIDELINES	2
			519700	INVENTORY ADJUSTMENT - INVENTORY SEGREGATED FOR O.O.S.S.	2
			519800	INVENTORY ADJUSTMENT - OUT-OF-PRINT BOOKS	2
			519900	INVENTORY ADJUSTMENT - COURSE ADOPTION BOOKS	2

COST OF GOODS SOLD (SEE NOTE 2)					2

GROSS MARGIN (LINE 1 MINUS LINE 2) (SEE NOTE 2)					3

OPERATING EXPENSES (600000 - 700000) (SEE NOTE 1)					--
	PAYROLL EXPENSE (600000)				--
		601000	WAGES		--
			601100	WAGES - EMPLOYEES	4b
			601200	WAGES - OWNERS	4a
		602000	VACATION PAY		--
			602100	VACATION PAY - EMPLOYEES	4b
			602200	VACATION PAY - OWNERS	4a
		603000	SICK PAY		--
			603100	SICK PAY - EMPLOYEES	4b
			603200	SICK PAY - OWNERS	4a
		603500	BONUSES
			603600	BONUSES - EMPLOYEES
			603700	BONUSES - OWNERS
		603800	PROFIT SHARING (TAXABLE)
			603850	PROFIT SHARING - EMPLOYEES
			603900	PROFIT SHARING - OWNERS
		604000	FICA TAX		--
			604100	FICA TAX - EMPLOYEES	4b
			604200	FICA TAX - OWNERS
		604300	MEDICARE TAX
			604400	MEDICARE TAX - EMPLOYEES
			604500	MEDICARE TAX - OWNERS	4a
		604500	FEDERAL / STATE UNEMPLOYMENT TAX		--
			604600	FEDERAL / STATE UNEMPLOYMENT - EMPLOYEES	4b
			604700	FEDERAL / STATE UNEMPLOYMENT - OWNERS	4a
		605000	GROUP HEALTH INSURANCE		--
			605100	GROUP HEALTH INSURANCE PREMIUMS	4c
			605200	GROUP HEALTH INSURANCE PREMIUMS OWNER / STOCKHOLDER	4c
			<605800>	EMPLOYEE HEALTH INSURANCE PREMIUM CONTRIBUTION	4c
			<605900>	FORMER EMPLOYEE'S COBRA PAYMENTS	4c
		605500	GROUP DENTAL INSURANCE
			605600	DENTAL INSURANCE PREMIUMS - EMPLOYEES
			605700	DENTAL INSURANCE PREMIUMS - OWNERS/STOCKHOLDERS
			<605800>	EMPLOYEE DENTAL INSURANCE CONTRIBUTIONS
		606000	WORKERS COMP. INSURANCE		4c
		607000	DISABILITY INCOME INSURANCE		4c
			607100	DISABILITY INSURANCE PREMIUMS	4c
			607200	DISABILITY INSURANCE PREMIUMS OWNER / STOCKHOLDER	4c
			<607400>	EMPLOYEE DISABILITY INSURANCE CO-PAYMENTS	4c
		607500	LIFE INSURANCE		4c
			607600	GROUP LIFE INSURANCE PREMIUMS	4c
			607700	GROUP LIFE INSURANCE PREMIUMS OWNER / STOCKHOLDER	4c
			<607900>	EMPLOYEE LIFE INSURANCE CO-PAYMENTS	4c
		608000	RETIREMENT (PENSION / PROFIT SHARING / 401k)		4c
			608100	RETIREMENT PLAN CONTRIBUTIONS - EMPLOYEES
			608200	RETIREMENT PLAN ADMINISTRATION FEES - EMPLOYEES
			608300	RETIREMENT PLAN CONTRIBUTIONS - OWNERS
			608400	RETIREMENT PLAN ADMINISTRATION FEES - OWNERS
		609000	OTHER BENEFIT EXPENSE		4c
			609100	STAFF GIFTS & PERKS	4c
			609200	STAFF PICNIC / CHRISTMAS PARTY (100% DEDUCTIBLE)	4c
		609500	PAYROLL PROCESSING EXPENSE		4d
	OCCUPANCY COST (610000)				5
		611000	RENT EXPENSE		5
			611100	BASIC RENT	5
			611200	PERCENTAGE RENT	5
			611300	COMMON AREA MAINTENANCE (CAM) CHARGES	5
			611400	REAL ESTATE TAXES
			611500	REAL ESTATE INSURANCE
			<611600>	RENTS RECEIVED
		612000	UTILITIES		5
			612100	UTILITIES - HEATING	5
			612200	UTILITIES - ELECTRICITY	5
			612300	UTILITIES - WATER & SEWER	5
			612400	UTILITIES - RUBBISH REMOVAL & RECYCLING	5
		612500	REPAIRS, MAINTENANCE, CLEANING
			612600	REPAIRS
			612700	MAINTENANCE
			612800	CLEANING
		613000	OTHER OCCUPANCY COSTS		5
			613100	CUSTOMER PARKING SUBSIDY	5
			613200	JANITORIAL & OTHER CONTRACT SERVICES	5
			613300	OTHER OCCUPANCY COSTS	5
	ADVERTISING & PROMOTION (620000)				6
		621000	ADVERTISING		6
			621100	ADVERTISING - PRINT	6
			621200	ADVERTISING - RADIO	6
			621300	ADVERTISING - TELEVISION	6
			621400	ADVERTISING - YELLOW PAGES	6
			621500	ADVERTISING - ONLINE	6
			621600	ADVERTISING - OTHER
		622000	NEWSLETTER		6
			622100	NEWSLETTER - LAYOUT / PRODUCTION / PRINT	6
			622200	NEWSLETTER - POSTAGE / HANDLING/DISTRIBUTION	6
		622500	CATALOG
			622600	CATALOG - LAYOUT/PRODUCTION/PRINT
			622700	CATALOG - POSTAGE/HANDLING/DISTRIBUTION
		623000	STORE EVENTS		6
			623100	AUTHOR EVENTS	6
			623200	OTHER EVENTS	6
		623500	IN-STORE PROMOTIONS/DISPLAYS
			623600	SIGNS, HANDOUTS, ETC.
			623700	DISPLAY MATERIALS
		624000	JOINT ADVERTISING		6
			624100	JOINT ADVERTISING - MALL ASSOCIATION	6
			624200	JOINT ADVERTISING - FRANCHISER	6
			624300	JOINT ADVERTISING - TRADE ASSOCIATION	6
		625000	OTHER ADVERTISING & PROMOTION		6
		<626000>	PUBLISHER / VENDOR ADVERTISING ALLOWANCES		6
			<626100>	CO-OPERATIVE ADVERTISING ALLOWANCES	6
			<626200>	RETAIL DISPLAY AND SHELF ALLOWANCES	6
			<626300>	NEWSLETTER SPACE SALES REVENUES/ALLOWANCES
			<626400>	CATALOG SPACE SALES REVENUES	6
			<626500>	WEBSITE PLACEMENT ALLOWANCES
			<626600>	OTHER ADVERTISING ALLOWANCES	6
	TELEPHONE AND OTHER COMMUNICATIONS (630000)				7
		631000	TELEPHONE USE CHARGES		7
			631100	TELEPHONE CO CHARGES - LINE RENTALS & LOCAL CALL CHARGES	7
			631200	TELEPHONE CO CHARGES - LONG DISTANCE	7
			631300	TELEPHONE CO CHARGES - FAX	7
			631400	CELL PHONE EXPENSE
		631500	EQUIPMENT RENTAL/LEASING
			631600	TELEPHONE EQUIPMENT RENTAL
			631700	TELEPHONE EQUIPMENT LEASING
		631800	EQUIPMENT REPAIRS & SERVICE
			631900	TELEPHONE EQUIPMENT REPAIRS
			631950	TELEPHONE EQUIPMENT SERVICE CONTRACTS
		632000	INTERNET/NETWORK CHARGES		7
		633000	OTHER COMMUNICATIONS COSTS
	PROFESSIONAL SERVICES (640000)				8
		641000	LEGAL FEES		8
		642000	ACCOUNTING FEES		8
		643000	INVENTORY VERIFICATION		8
		649000	CONSULTING FEES		8
		649500	OTHER PROFESSIONAL FEES
	STATIONERY & SUPPLIES (650000)				--
		651000	STATIONERY & SUPPLIES - OFFICE USE		9
		652000	WRAPPINGS & BAGS		9
		653000	BOOKMARKS & OTHER GIVE-AWAYS		9
		653500	GIFT CARDS/GIFT CERTIFICATES
		654000	JANITORIAL SUPPLIES		5
		659000	OTHER		9
	DATA PROCESSING EXPENSE (660000)				10
		661000	DATA PROCESSING SUPPLIES		10
		662000	DATA PROCESSING EQUIP & SOFTWARE RENTAL		10
		663000	OUTSIDE COMPUTER SERVICES		10
		669000	OTHER DATA PROCESSING EXPENSE		10
	DEPRECIATION EXPENSE (670000)				--
		671000	DEPRECIATION - BUILDING		5
		672000	DEPRECIATION - LAND IMPROVEMENTS		5
		673000	DEPRECIATION - BUILDING IMPROVEMENTS		5
		674000	DEPRECIATION - LEASEHOLD IMPROVEMENTS		11
		675000	DEPRECIATION - FURNITURE, FIXTURES, & EQUIPMENT		11
			675100	DEPRECIATION - FURNITURE, FIXTURE, & EQUIP	11
			675200	DEPRECIATION - DATA PROCESSING EQUIP	10
			675300	DEPRECIATION - DATA PROCESSING SOFTWARE	10
			675400	DEPRECATION - VEHICLES	11
	TRAVEL & ENTERTAINMENT (680000)				12
		681000	BUSINESS TRAVEL		12
		682000	BUSINESS MEALS & ENTERTAINMENT (50% DEDUCTIBLE)		12
		683000	FOOD - STAFF MEETINGS, ETC. (100% DEDUCTIBLE - DE MINIMIS)		12
	INSURANCE (690000)				--
		691000	BUSINESS INSURANCE		13
		692000	NON-REAL ESTATE PROPERTY INS.		5
		693000	VEHICLE INSURANCE		13
		694000	OTHER INSURANCE		13
	CREDIT CARD AND OTHER SERVICE CHARGES (700000)				--
		701000	CREDIT CARD SERVICE CHARGES		14
			701100	CREDIT CARD SERVICE CHARGE MASTER CARD / VISA	14
			701200	CREDIT CARD SERVICE CHARGE AMEX	14
			701300	CREDIT CARD SERVICE CHARGE DISCOVER	14
			701400	CREDIT CARD SERVICE CHARGE DEBIT / ATM CARD	14
		702000	GIFT CARD SERVICE FEES
		702000	BANK SERVICE CHARGES		16
		709000	OTHER SERVICE CHARGES		16
	DUES & SUBSCRIPTIONS (710000)				15
		711000	ASSOCIATION MEMBERSHIP FEES		15
		712000	SUBSCRIPTION FEES		15
			712100	SUBSCRIPTION FEES - PROFESSIONAL PUBLICATIONS	15
			712200	SUBSCRIPTION FEES - BOUND REFERENCE TOOLS	15
			712300	SUBSCRIPTION FEES - ELECTRONIC REFER TOOLS	15
	OFFICE EXPENSE (720000)				16
		721000	OFFICE RENT		16
		722000	OTHER OFFICE EXPENSE

	POSTAGE / SHIPPING EXPENSE (730000)				16
		731000	POSTAGE EXPENSE		16
			731100	CUSTOMER PACKAGE CHARGES	16
			<731200>	POSTAGE & HANDLING FEES RECEIVED	16
		739000	OTHER POSTAGE EXPENSE		16
	TAXES (740000)				--
		741000	INVENTORY & USE TAXES		17
		742000	REAL ESTATE TAXES		5
		743000	BUSINESS LICENSES & FEES		17
		749000	OTHER BUSINESS TAXES & FEES		17
	EDUCATION (750000)				18
		751000	EDUCATION - COURSE FEES		18
		752000	EDUCATION - TRAVEL		18
		753000	EDUCATION - MEALS & ENTERTAINMENT ( 50% DEDUCTIBLE)		18
		759000	EDUCATION - OTHER		18
	EQUIPMENT RENT (760000)				--
		761000	OFFICE EQUIPMENT RENT		16
		762000	STORE EQUIPMENT RENT		18
		769000	OTHER EQUIPMENT RENT		18
	REPAIRS & MAINTENANCE (770000)				--
		771000	REPAIRS & MAINTENANCE - BUILDING EQUIP		5
		772000	REPAIRS & MAINTENANCE - FURNITURE, FIXTURES, & EQUIPMENT		18
		773000	REPAIRS & MAINTENANCE - DATA PROCESSING EQUIP		10
		774000	REPAIRS & MAINTENANCE - VEHICLE		18
		779000	REPAIRS & MAINTENANCE - OTHER		18
	OTHER OPERATING EXPENSES (780000)				18
		781000	BAD DEBTS		18
		782000	COLLECTION EXPENSE		18
		783000	CASH OVER / SHORT		18
		784000	RECRUITMENT EXPENSE		18
		785000	CONTRIBUTIONS		18
		786000	VEHICLE EXPENSE		18
		787000	AMORTIZATION EXPENSE		18
		788000	PENALTIES		18
		789000	FRANCHISE FEE / ROYALTY		18
		790000	MISCELLANEOUS EXPENSE		18

TOTAL OPERATING EXPENSES (SUM OF LINES 4 THROUGH 18) (SEE NOTE 2)					19

OPERATING INCOME (LINE 3 MINUS LINE 19) (SEE NOTE 2)					20

	OTHER INCOME (800000) (SEE NOTE 1)				21
		801000	INCOME / LOSS FROM CAFE (NET OF EXPENSES)		21
		802000	RENTAL INCOME		21
		803000	SALES TAX COMMISSION		21
		804000	SPECIAL ORDER FEES COLLECTED		21
		805000	OUT OF PRINT SEARCH FEES COLLECTED		21
		806000	BOOK CLUB MEMBERSHIPS		21
		810000	INTEREST INCOME - FINANCE CHARGES CUSTOMER. ACCOUNTS		21
		811000	INTEREST INCOME		21
		812000	DIVIDEND INCOME		21
		813000	CAPITAL GAINS INCOME		21
		814000	GAIN ON SALE OF FIXED ASSETS		21
		819000	OTHER INCOME		21
	OTHER EXPENSE (820000) (SEE NOTE 1)				--
		821000	INTEREST EXPENSE		22 & 24
		822000	MORTGAGE INTEREST EXPENSE		5
		823000	LOSS ON SALE OF FIXED ASSETS		22
		824000	UNINSURED CASUALTY LOSS		22
		829000	OTHER EXPENSES		22

NET INCOME BEFORE TAXES (LINE 20 PLUS LINE 21 MINUS LINE 22) (SEE NOTE 2)					23

	INCOME TAX (900000) (SEE NOTE 1)				N/A
		901000	FEDERAL INCOME TAX		N/A
		902000	STATE INCOME TAX		N/A
		903000	LOCAL INCOME TAX		N/A


NET INCOME (SEE NOTE 2)					N/A
AMERICAN BOOKSELLERS ASSOCIATION
STANDARD CHART OF ACCOUNTS
NOTES


1.	This account represents a heading and indicates the general manner in which the chart of accounts and its numbering is organized.

2.	This is a total which is normally shown on financial statements and is also required by ABACUS. It does not represent an account per se. It is therefore not numbered and should not be posted to.

3.	Payments of principal on a mortgage note are debits or decreases to this account. Such debits may be reported on line 5 of the profit and loss statement as part of occupancy expense.

4.	Depending on the type of business organization, use one of the following set of accounts.

5.	The total of these accounts is used in the calculation of returns percentages required on line 26 following ABACUS's profit and loss statement.

6.	This account is used in the calculation of inventory shrinkage required on line 27 following ABACUS's profit and loss statement.

7.	The "Current profit & loss" is a total that is added to the retained earnings account in the equity section at the end of the year and is required by ABACUS to be included in line P of the Balance Sheet. I should not be posted to.

Note: Where a "--" is shown in the column ABACUS line, it means that the account or total is not required by ABACUS. An example of this is where the detailed sub-accounts under a standard sub-account account are posted to various ABACUS lines but the total doesn't go anywhere on ABACUS.

Adopted by ABA Board of Directors 2/10/96, updated 09/2008

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