Note: the yellow highlighted text has been added since you last viewed this page.

When would this process be used? Let's look at several scenarios. This process applies to scenarios 3 and 4.

1. You supply all the materials and supplies, and charge the client directly for them.
2. The client supplies some or all of the materials.
3. The client has an agreement with you that he will purchase or pay for the supplies or services. For whatever reason he wants the supplies to be included on your invoice as part of the job and to be handled through your bookkeeping. Or he doesn't want to have the purchase of the supplies to go through his bookkeeping.
4. For any other reason you just want to add other job costs to an invoice. When you want particular expenses to show up on reports as associated with a particular invoice.

The Problem: You've been given a job from a client, and the client has already paid some of the expenses of the job and has deducted that amount from the total that you will be paid. The challenge is that you are responsible for those expenses and you have to include them in your bookkeeping. How do you indentify and apply those expenses to that job's invoice? Those prepaid expenses have to show up as both income and expenses in your bookkeeping, so we have to do that part in a multi-step process.

Summary:

Using the Settlement sheet from your client:

A.) Enter the prepaid expenses into a bill made out to (each) company to whom the expenses were paid. Enter your client's name in the Customer:job column of the/each bill..

B.) Create a new invoice for your client (which will include all the items(both prepaid and unpaid) on the Settlement sheet.

B1.) Enter the Billable Expenses on your Invoice by means of the "Billable Time/Cost" form.

B2.) Enter the other income items from the Settlement sheet directly onto the invoice

C.) To apply the client's payment(s) (to the the supplier) and to show that those prepaid expenses are paid, create a credit memo from your invoice. All the items will by copied to the credit memo. Delete all the other items except the prepaid items.When you save the memo, it will apply the prepayments to the invoice and reduce the invoice total by that amount.

D.) Apply the Customer's Payment(s) to the Invoice using the "Receive Payments" window.

E.) Follow Up: Looking at the connected transactions that were recorded with this invoice

The follow tutorial shows and tells how to do it.

Before I start the tutorial, let me first prepare you with some explanations.

First, think about this:  your client is paying some expenses and deducting the cost from what they pay you, (yet you still run the expenses through your bookkeeping.) Even though they are not doing it this way, it’s almost as though you are paying the bill and then they are reimbursing you for the cost. The result is the same, the money comes from the client to pay the bill. I say this to prepare you to watch this video.

Next: watch this video (It goes so quickly you may want to watch it a couple times as I did.) How do I invoice a customer for expenses?

After watching the video, then read the info on this page about Credit Memos and Credits:  Applying a credit memo, credit or refund for a customer

With those explanations  as an introduction, I think the process would work something like this.

A.) First, Enter the prepaid expenses into a bill(s)

1. Your client pays the expense(s) and lists it/them as a deduction on his Settlement report that is sent with his check to you.
   1. Here is the tricky part. In order to claim those expenses as yours you must also claim the money used to pay those prepaid expenses as your income. You cannot claim those expenses as a business expense unless you also claim the income that was used to pay those expenses.
      1. Consequently, (as shown below) we have to create a bill for those prepaid expense items
      2. AND we need to include those same items on our invoice (see below) as income items.
   2. Then we will use a credit memo to show that those items have already been paid. It works kind of like "receive payments" and reduces that amount from the total due on your invoice.
2. (As shown on the above video) Now, let's enter those above mentioned expense(s) on a bill, (made out to the vendor who was paid) charged to the correct expense accounts. Use your client’s name in the Customer/Job column. (Shown circled in red below)

"

B.) Create a new invoice for your client

3. Click the link to "Create invoice" for your client. Before the invoice opens the "Billable Time/Costs" message box will open asking you to make a choice. . Choose "Select te outstanding billable time and costs to add to this invoice?" Then click OK.

B1.) Enter The Billable Costs On your Invoice

4. After that message box closes another window opens. Choose the same prepaid items that you entered on the bill(s). Click OK

Those prepaid items will automatically be entered on the invoice (as circled in red in the below picture).

B2.) Enter the other "income items" from the Settlement sheet onto the invoice

5. Now enter your other income items listed on your client's Settlement sheet onto the invoice. (Shown in green below.) Enter each line item from the settlement sheet onto a separate line using the correct account. When you have finished adding the  income items, enter a short descriptiion of this invoice at the bottom in the Memo field (circled in Yellow Your note here will show on reports). (Before finishing the invoice, take note of your invoice number (circled in purple). Now click on one of the "Save" buttons (circled in blue) for this invoice.

C.) Create a Credit Memo

Now we need to mark the prepaid items on this invoice as paid. So, create a Credit Memo for the invoice.

 

 

 

 

6.  (All the items on the invoice will automatically be filled into the Memo. If so, delete the non-prepaid items that you just added to the invoice. (shown crossed in red in the picture below.) [To delete a line item, click on it and then press ctrl+delete])  Now save this Credit Memo.

 

 

When you save the memo QB will ask you to make a choice, choose “Apply to an invoice. And press OK.

 

From the “Apply Credit to Invoices” window, click on the listing for your invoice (circled in red below), Verify that the listing is for the correct invoice number. Notice the amount that will be applied on your credit memo (circled in blue). Click on Done.

 

When you go back to  the Credit memo window, make a note in the Memo section that says the client has prepaid this expense. Also enter the client’s invoice number. Save the Credit memo.

 

7. Now, when you are back on the Invoice window look at the bottom right corner, you should see that the credit has been applied to the invoice as a payment.

 

D.) Receive Payment for the balance of the Invoice

8. Now, using the Receive Payments window (see picture below),  you can apply the client’s payment to you on that invoice. You generally enter the Deposit to Undeposited Funds account, so it will show up in the Deposits window. Click on "Save & Close" (or one of the other Save buttons.)

 

 

Back at the Invoice window: Now that you've applied that customer payment, notice in the bottom right corner, the invoice balance is shown as 0.00.

You are finished! You may close out, or you may do a little follow up below.

E.) Follow Up

9. Any time that you want to see all the connected transactions to each invoice, just click on the History button. It will show both the credit memo and the client’s payment.

 

10. Now, whenever I print out an invoice for a client, I print out the history on the back of the invoice. That will show both you and the client the payments and credits that have been applied to this invoice.

 

11.  Now, do you remember that Bill that you created at the very beginning in step 2. When you applied all the payments and saved the invoice it just disappeared, deleted, gone! I didn’t see exactly at which point it was deleted, but I kept the bill opened and noticed that when I was done that bill was empty. So, you don’t have an extra bill around that hasn’t been paid.

 

When you are first learning how to use Quickbooks the process can be quite intimidating. You don't want to mess up the Company file for your business, so how can you learn without making any mistakes? The truth is that you will make lots of mistakes. It's all a part of the normal learning process. So,

Make An Experimenting Quickbooks File.

When you are first starting out I recommend that you create a separate Experimental Quickbooks File to practice and experiment in. This gives you the freedom to learn Quickbooks without messing up your real company file. You can create this file from scratch just as you did (or will do) you Business file, OR, as I do, you can first set up your company file and then  make a copy of that company file. 

When you have an Experimental file, you want to make sure that you don't get mixed up which is which. So, first change the color scheme to be a LOT different than your regular file. To change the color scheme go here: Edit/Preferences/Desktop View/Color Scheme. Next, change the name of your company under Company/Company Information/Company name. I general add "EXPERIMENTAL" to the end of my company name (i.e. "Winters Sewing - EXPERIMENTAL"). Using these two changes gives a better chance of not getting mixed which file you are in.

Learning Quickbooks

There are many places that teach Quickbooks, here are a couple.

Intuit has a number of Quickbooks tutorial videos here: Learn how to use QuickBooks with short video tutorials and step-by-step guides

Youtube Quickbooks Tutorials

This section deals with how you set up Quickbooks and handle making the payments in Quickbooks.

Setting up and Using Reports in Quickbooks

Quickbooks has many reports, both standard reports and reports that you can create yourself. This article is about self-created reports specifically directed at keeping track of upholstery projects in progress.

Here is a list of jobs in progress, which is called a Work Flow Chart. This list could also be called a list of invoices that have money not yet paid. Since we don't give credit, every open invoice with an unpaid balance is automatically added to this list. Whenever the job is paid in full, then that job is automatically removed from this list. 

Below is a report showing the list of items that need to be ordered. This list is automatically generated every time a new Work Order is created. The Items on the list are pulled from the Orders Items, as explained on "Setting Up Items in QuickBooks".

 

 

After you installed Quickbooks and created your company file some basic accounts were created. (If you need help setting up a new company file, go here: QuickBooks Desktop Support: Create a new company file in QuickBooks.)This article tells you how to create additional accounts.

Disclaimer: I am an upholsterer, not an accountant. So check what accounts you need and how your accounts are set up with your accountant.

This article will not go into opening a new company file 

Creating New Accounts

If you don't know how to create new accounts look in the Quickbooks Help to learn how to create and set up Accounts and Items. (OR just Press "Ctrl+A" to open the Accounts Window. Then press "Ctrl+N" to create a new Account.)

The idea is for you to set up the accounts first, based upon your own needs, then all the Items (see below) will flow into the Accounts. Create and use whatever names on the accounts make sense to you. The accounts will flow into the tax lines. You can see which tax lines I use. You should have your own accountant check over the tax lines to see which ones are right for you.

When you create the accounts, you can either create a lot of accounts or just a few. You can either create one account for all types on one use (such as an "Advertising" account for types of advertising, or you can make additional sub accounts for the various types of advertising (Advertising/Newspapers, Advertising/Phone Directories, etc.) OR, you can also add sub accounts to each type of account for each specific advertising business. (For example: Advertising/Newspapers/Valley Gazette). This all depends on how much detail you want to be able to generate in the reports. You only have to set it up once. I generally opt for having more detail, so I generally created my accounts like the last example, as you can see on the accounts Worksheet..

 

In working with Quickbooks you can use either Accounts or Items. Items can be used for all phases of both Income and Expenses. This article is directed only at creating and using items on Invoices (Which I use for Work Orders).

on the Invoices. ( All Items will flow into the Accounts, so in some ways it doesn't matter which you use. I prefer to use items because then I'm not creating lots of accounts. Instead, you can have many items connected to each account, which is what i prefer to do.

One of the places that Items are created is under Lists>Item List "Ctrl+N". Here is a example of setting of a "Fabric" Item as a subitem of "Orders" 

 

Below is a list of Sales Items, as displayed on the Item List. These items are used for selling of items or supplies that don't need to be ordered.

Below is a list of Orders Items. These items are used for any items that I don't stock and have to order, such as fabrics, vinyls, or special supplies for each job.

 

 

 

QuickBooks: More Than Just Bookkeeping

This section refers to the Intuit product called Quickbooks. Quickbooks comes in several versions, as shown here: Compare QuickBooks Products.

You can uses it from anything as just simple check register up to almost a full business management tool which keeps track of most of your business functions.

As a small business (1 man doing upholstery from my house) I've been using Quickbooks since 1998 (in recent years my wife has learned to help me with the bookkeeping). Quickbooks is more than just bookkeeping, it is more like the central knowlege base of what is going on in all phases of the business. As an example of what I mean, I use a number of different QB reports, that I've created, that show us what is going on in our business. Some of the Quickbooks Functions and Reports we use are:

QuickBooks Functions which are useful for upholstery.

• Customer Center: shows all the invoices, estimates, customer payments, bank deposits, job notes that are connected to each client.
• Estimates: Most of the estimates for the business can be created directly in Quickbooks. When a client decides to proceed, the estimates are converted into QB invoice/Work Order. (I've created specific invoice templates for each type of job I do. (for example, we have a variety of specific templates for upholstery, slip covers, RV cushions, etc.)
• Work Orders: I use the invoices (on custom designed templates) as work Orders. 
• Replacement Work Orders: The beauty of creating work orders in Quickbooks is the you can easily just print out another copy. I remember I would lose a Work Order from time to time. Oooh, what a mess. Since that was my only recorder of the work and the client's name and contact info, we just had to wait for the client to call us. I shudder when I think of that.
• Job Notes: Each job has a Notes sections so that it is easy to keep track of the notes of each job.
• Attach Files: you can attach documents, spreadsheets, pictures, drawings, etc. to each job and to each clent's file.
• Purchase Orders: I use purchase orders to order fabrics and supplies. When the shipments come in, we "check them in", creating a bill (with correct due dates) in the process.
• Enter Bills: Whenever we get bills in the mail (electricity, water, etc.) We create Bills in QB, complete with the due dates, making it easy to keep all the bills paid on time.
• Bill Payment: I love the bill payment window of Quickbooks.  Assuming that you have your bank records up to date and that you have entered all your bills, with due dates, correctly, then the Bill Payment window is a wonder. It lists all of your bills that are due or coming due. It also shows how much money you have in your bank account. As you click off the bills that you want to pay (A), which shows the amount of each bill (B), you can see the bank balance after you click on each bill. It clearly shows you how much money you will have left over after paying all or part of your bills. It makes it simple to decide how many bills you can or want to pay.
• Reasons for Using Quickbooks: I see the arguments about "not wasting time doing all that bookwork". As an encouragement to emphasize the importance of bookwork, I want to tell you about my dad. He was one of the hardest workers that I knew. He could work harder and faster than many men. However, he wasn't big on paperwork. As a result, as I was growing up, at least several times we were running and hiding from creditors, because the records weren't kept up and the bills didn't get paid, etc. When I got married, neither I nor my wife had any financial training. After going through some years of financial struggles ourselves, we got a computer and starting using Quickbooks. It took at least a year or two to learn how to use it, but it has been well worth it. During the years that we've been using QB, we've had a complete turn around in our financial areas. Although we don't make a lot of money, our bills are paid on time, we keep our business much more on track and organized. QB, and our appointment calendar (Microsoft Outlook) helps to keep us on track.

Useful QuickBooks Reports

Standard QuickBooks Reports

• Profit & Loss

Custom Reports (which we created)

• Work Flow Chart (Jobs in progress: a report that automatically shows any work orders (invoices) that have an open balance. As soon as the job is finished and paid, it drops off the list. Before we started keeping Quickbooks I tried to keep a manual or separate computerized Work Flow Chart. I was always forgetting to update it and it never would be accurate. Now it's always up to date and accurate with no hassle.
• Fabrics or supplies that need to be ordered (this report reads Work Orders and shows all the orderable items.)
• What's been ordered (for this I use both the "Open PO's" report, and the above report)
• Record of Purchases per supplier: How much (and what) we've bought from each supplier How much we are spending for each type of supplies, utilities, etc.
•  

 

I just want to finish by saying this. I've both seen and experienced what it's like to work hard, but still have everything come crashing down because of the lack of proper record-keeping. I'm throughly convinced of the need, and desirability, of "doing that "nit-picky" paperwork. Taking the time up front to work out the details saves so much time, and peace of mind, in the long run.

 

Quickbooks has a really nice Estimating feature that is linked up with the Sales Orders (Quickbooks Premier) and the Invoices. After you have created an estimate in Quickbooks this makes it really handy and really easy to convert the Estimate into a Sales Order or and Estimate. At a later date I may write more about the Quickbooks. In the meantime you can read more about the Quickbooks estimate feature here: Quickbooks Support: Overview of Using Estimates.

Although I do occassionally use the very nice estimate feature, I mainly use my Excel estimate spreadsheet form, which you can read more about and see here: Giving Estimates. For ease of use and simplicity I'd probably mainly use the Quickbooks estimate form. However, my Excel estimate form give the clients more options allows them to se the bigger picture.

Before I started using QuickBooks I had a printed Work Order which I filled out by hand. I still occasionally (but rarely) use this if I'm out at a client's location and don't have access to my computer. Here is a sample of that old Work Order.

Since we started using QuickBooks for our bookkeeping, I've also learned to create just about all of our Work Orders in Quickbooks. This has several benefits. 1.) Once we've created the Work Order, the bookkeeping is also done at the same time. 2.) No more lost Work Order tags. When I was filling out the Work Orders by hand, every once in a while I would lose a Work Order. What a challenge. Now, if I misplace the Work Order, just print out another one. 3.) At the same time that I create the Work Order, the job is automatically put on my job schedule.

In QuickBooks, depending upon which version of Quickbooks you have, you can use either Sales Orders or Invoices as your Work Order. Probably because we've started using QuickBooks since 1998 with the Basic version (and then progressed to the Pro and now to the Premiere version), we learned to use Invoices as our Work Orders. We have created a number of Invoice templates that we have labeled as Work Orders. Depending upon what type of job or service, we use any of a selection of templates that we have created. In addition, we've created several templates with various sizes of text. For small jobs that don't require much explanation we've created a template with large sized text so that it will better fill up the sheet. Conversely, we've also created a template with small text, with the columns readjusted. This we use for jobs that require a lot of items with detailed descriptions. We also have other templates with regular sized text for average jobs.

How much detail you put on a Work Order depends on the size and the complexity of the job. Write out as much detail as needed to do the job correctly.

Here are some samples of Work Orders with various amounts of detail on them. (Click on each of them picture to see a full sized image. Then close that window to come back to this page.) All of these templates use a template with regular sized text.

Here is a short Work Order and a medium sized Work Order.

  

Here is a long Work Order and a full page Work Order

  

To make it easier to fill out the Work Orders I've prefilled many of the Item descriptions in Quickbooks with the generic text that is common to each item on all Work Orders. Here is a sample of the Orderable Fabrics Item. At the left click on the Item type "Orders:Fabric". The text shown in the middle is then automatically filled in. Then, just add, change, or delete any of the text as needed for each job:

Here is a sample of a Work Order as viewed when filling it out. The items were chosen in the left collumn, then all the text that you see in the wide Description collumn in the middle was automatically filled in. Then it's a matter of just altering each item line description as needed as needed for each particular job.

Generally I choose and alter one item at a time, but the all the items on the above invoice were all chosen to demonstrate the capability.

I've also set up these Work Orders to work with Reports that automatically keep track of the jobs that are in process.

 

 

Below is an example of how a set of Items and accounts were set up for an upholstery business. This list just gives you a starting point. You won't need them all. Only pick and choose the accounts and the items that would be appropriate for your business or for your needs.

Create the accounts first, because when you create the items you will need to choose which account each item is connected.

Both the items and accounts have parent  items/accounts and child items/accounts, which are separated with a colon ":". So, that means, in the example below of  the Accounts of "Sales:Auto Upholstery" you first create an account called "Sales"(which will be the parent account), then later you create another account called "Auto Upholstery" and mark it as a subaccount of "Sales". Similarly, in another example, that of the items "Dec items:Accessories" you first create an item called "Dec items" (Decorating) . Then create another item called "Accessories" and mark it as subitem of "Dec items".

Here is an example of the items (on the left) as shown in the Quickbooks Items & Accounts listing at the bottom. Although they are listed as in the left below, you should understand them as in the right column. The "Dec items" is the parent item and the other items below are subitems. (The Acounts work the same way.)

Items as Listed in Quickbooks	Items as shown in a typical outline
Dec items Dec items:Accessories Dec items:Alterations Dec items:Bed Access's Dec items:Cascades Dec items:Cornice(s) Dec items:Cornice(s):Pattern Match Dec items:Cornice(s):Additions Dec items:Cornice(s):Alterations Dec items:Cornice(s):lining Dec items:Curtains Dec items:Extras Dec items:Panels Dec items:Shades-Window Dec items:Swags/Cascade Dec items:Throw Pillow Dec items:Valance(s)	Dec items Accessories Alterations Bed Access's Cascades Cornice(s) Pattern Match Additions Alterations lining Curtains Extras Panels Shades-Window Swags/Cascade Valance(s)

 

Disclaimer:  I am not an accountant, so check with your own accountant for proper set up of accounts and items for your particular Quickbooks Company File.

 

Quickbooks Items and Accounts

Item:Child-items	Description	Type	Account:Child Accounts
Auto & Vehicle Upholstery	autos, trucks, tractors, ATV's, etc	Service	Sales:Auto Upholstery
Auto & Vehicle Upholstery:Additions		Service	Sales:Auto Upholstery
Auto & Vehicle Upholstery:Repairs & Alterations		Service	Sales:Auto Upholstery
Consultation	In shop consultation	Service	Sales:Consulting
Boat Upholstr		Service	Sales:Boat upholstery
Boat Upholstr:Extras		Service	Sales:Boat upholstery
Dec items		Service	Sales:Wholesale Decorators
Dec items:Accessories		Service	Sales:Wholesale Decorators
Dec items:Alterations		Service	Sales:Wholesale Decorators
Dec items:Bed Access's		Service	Sales:Wholesale Decorators
Dec items:Cascades		Service	Sales:Wholesale Decorators
Dec items:Cornice(s)		Service	Sales:Wholesale Decorators
Dec items:Cornice(s):Pattern Match		Service	Sales:Wholesale Decorators
Dec items:Cornice(s):Additions		Service	Sales:Wholesale Decorators
Dec items:Cornice(s):Alterations		Service	Sales:Wholesale Decorators
Dec items:Cornice(s):lining		Service	Sales:Wholesale Decorators
Dec items:Curtains		Service	Sales:Wholesale Decorators
Dec items:Extras		Service	Sales:Wholesale Decorators
Dec items:Panels		Service	Sales:Wholesale Decorators
Dec items:Shades-Window		Service	Sales:Wholesale Decorators
Dec items:Swags/Cascade		Service	Sales:Wholesale Decorators
Dec items:Throw Pillow		Service	Sales:Cushions & Pillows
Dec items:Valance(s)		Service	Sales:Wholesale Decorators
Equipment Repairs		Service	Repairs:Machinery Repair
Labor		Service	Sales:Upholstery
Labor:Alterations		Service	Sales:Repairs
Labor:Cushions		Service	Sales:Cushions & Pillows
Labor:Cushions:Alterations		Service	Sales:Sewing
Labor:Cushions:filling		Service	Sales:Cushions & Pillows
Labor:Cushions:lining		Service	Sales:Cushions & Pillows
Labor:Cushions:Extras		Service	Sales:Cushions & Pillows
Labor:Cushions:Repairs	..Labor:  charge is for sewing of the cover only. There will be an extra charge for any repairs to foam or padding, or any other work.	Service	Sales:Cushions & Pillows
Labor:Extras		Service	Sales:Upholstery
Labor:Extras:Cushion Covers		Service	Sales:Upholstery
Labor:Extras:Arm covers		Service	Sales:Upholstery
Labor:Extras:Assembly		Service	Sales:Upholstery
Labor:Extras:Attached cush	Extra charge for Attached cushions	Service	Sales:Upholstery
Labor:Extras:Button tuft'g		Service	Sales:Upholstery
Labor:Extras:buttons		Service	Sales:Upholstery
Labor:Extras:Channel back		Service	Sales:Upholstery
Labor:Extras:Channels		Service	Sales:Upholstery
Labor:Extras:Head Covers		Service	Sales:Upholstery
Labor:Extras:Matching Patt		Service	Sales:Upholstery
Labor:Extras:Matching Patt:Moderate Matching		Service	Sales:Upholstery:Pattern Match
Labor:Extras:Matching Patt:CenterPattern	Extra charge for Center Pattern Match on ..... Center patterns as much as reasonably possible. Patterns will be centered on each piece and on the runners, as much as reasonably possible, as determined by the upholsterer.  (in some cases some patterns m...	Service	Sales:Upholstery:Pattern Match
Labor:Extras:Matching Patt:Flow Match	Extra charge for Flow Pattern Match on ..... Match patterns as much as reasonably possible.  (some patterns may not be fully matched in some instances.) Welts will not be matched. If requested Welts can be made out of a different fabric, if different f...	Service	Sales:Upholstery:Pattern Match
Labor:Extras:Matching Patt:Plaid Match	Extra charge for Plaid Pattern Match on ...... Match patterns both ways as much as reasonably possible.  (some patterns  may not be fully matched in some instances.) Welts will not be matched but are to be cut on the diagonal or can be made out of diff...	Service	Sales:Upholstery:Pattern Match
Labor:Extras:Matching Patt:Stripe Match	Extra charge for Vertical Stripe Pattern Match on ..... Match stripes vertically as much as reasonably possible.  (some stripes may not be fully matched in some instances.) Welts will not be matched but are to be made out of one of the stripes, or colo...	Service	Sales:Upholstery:Pattern Match
Labor:Extras:Matching Patt:Unmatched	Unmatched. Unless specifically otherwise stated, all labor charges are for using fabrics than don't require any matching of fabric patterns. Extra labor charges apply, and extra fabric will be needed, when we use fabrics that need any type of matching.	Service	Sales:Upholstery
Labor:Extras:Matching Patt:VerticleMatch	Extra charge for Verticle Pattern Match on .....Align pattern vertically as much as reasonably possible. (This is not a flow match) (some patterns may not be fully vertically matched in some instances.) Welts will not be matched but are just made out o...	Service	Sales:Upholstery:Pattern Match
Labor:Extras:Seam binding	*Seams may be bound with 1 of 3 methods (sewing the edges, using a seam binding fabric, or using an adhesive), depending on what we think is most appropriate in regards to the type of fabric, application, or availability of supplies, etc.  ..... Per ft...	Service	Sales:Upholstery
Labor:Extras:Skirt		Service	Sales:Upholstery
Labor:Extras:Throw Pillows		Service	Sales:Cushions & Pillows
Labor:Extras:Trim, custom		Service	Sales:Upholstery
Labor:Frame		Service	Sales:Upholstery
Labor:Frame:Frame Alterations		Service	Sales:Upholstery
Labor:Frame:Frame repairs		Service	Sales:Repairs
Labor:labor on foam	Labor to cut, shape, glue, etc. the foam to a furniture frame	Service	Sales:Repairs
Labor:Repairs		Service	Sales:Repairs
Labor:Rush Fee		Service	Sales:Upholstery
Labor:RV		Service	Sales:RV Upholstery
Labor:RV:RV Furniture		Service	Sales:RV Upholstery
Labor:RV:extras		Service	Sales:RV Upholstery
Labor:RV:Goucho Beds	RV goucho bed (folding cushions  that are connected), recover only, re-use existing foam,  seat cushion aprox " X  " X  " thick - back cushions aprox size "X "X " thick Labor each	Service	Sales:RV Upholstery
Labor:RV:RV Uph-Labor	RV cushions, recover only,re-use existing foam, aprox size  " X  " X  " - Labor each	Service	Sales:RV Upholstery
Labor:Sewing		Service	Sales:Sewing
Labor:Slipcover		Service	Sales:Slip Covers
Labor:Slipcover:Cushions		Service	Sales:Slip Covers
Labor:Slipcover:Extras		Service	Sales:Slip Covers
Labor:Spring Repair	Retieing or repairing springs in furniture	Service	Sales:Repairs
Labor:Upholster		Service	Sales:Upholstery
Labor:Upholster:Alterations		Service	Sales:Upholstery
Labor:Upholster:Chairs		Service	Sales:Upholstery
Labor:Upholster:Extra Work		Service	Sales:Upholstery
Labor:Upholster:Frame Prep		Service	Sales:Upholstery
Labor:Upholster:Sofas		Service	Sales:Upholstery
Labor:Upholster:Sofas:6 cushion sofa	Labor to recover 6 cushion sofa, with 3 seat cushions and 3 back cushions, no skirt, not buttons.	Service	Sales:Upholstery
late fee		Service	Winters Sewing 2 Checking
Note		Service	Sales:Other
Other Income		Service	Other Income:Miscellaneous Income
Outdoor		Service	Outdoor
Outdoor:Outdoor cushions		Service	Outdoor
Prof Mem.	Professional Memberships	Service	Dues and Subscriptions
Refinish-Sub		Service	Sales:Refinish/Repair
Shop		Service	Time
Shop:Clean		Service	Time
Time		Service	Time
Time:Journal		Service	Time
Thread		Inventory Part	Sales:Supplies
Thread:Star Ultra De		Inventory Part	Sales:Supplies
Thread:Star Ultra De:368	Lt. Blue #6 Polyester thread, 4 oz. spool / size DB92	Inventory Part	Sales:Supplies:Thread
Thread:Star Ultra De:6162	White	Inventory Part	Sales:Supplies:Thread
Customer's		Non-inventory Part	Sales:Other
Customer's:Leather	Client provided leather.	Non-inventory Part	Sales:Other
Customer's:Customer supplied items		Non-inventory Part	Sales
Customer's:Fabric	yds of customer's own fabric. plain or all over design fabric, no matching required. (Extra charges apply and extra fabric will be needed if fabric has a design needing to be matched.)..Note: If this fabric is a loose weave or unravels easily, There wi...	Non-inventory Part	Sales:Other
Customer's:Vinyl	yards of customer's own vinyl. plain or all over design fabric, no matching required. (Extra charge if fabric has a design needing to be matched.)	Non-inventory Part	Sales:Fabric
Discounts/Fab		Non-inventory Part	Cost of Goods Sold:Fabric
Estimate		Non-inventory Part	Sales:Other
Estimate:Fabric needed	Yds of, plain or allover print, Fabric, needed for job. Allow more fabric & labor if the fabric you get is a plaid or fabric that requires matching.	Non-inventory Part	Sales:Other
Orders		Non-inventory Part	Sales
Orders:Thread		Non-inventory Part	Cost of Goods Sold:Thread
Orders:Leather		Non-inventory Part	Cost of Goods Sold:Leather
Orders:Fabric	FABRIC: Yds of Pattern:   / Color:  / Number: / Sample Book:  / From Company:..Note: Extra charge if we match patterns...Also, if this fabric is a loose weave or unravels easily, There will be an extra charge if we bind the seams...We reserve the right...	Non-inventory Part	Sales:Fabric
Orders:Fabric-blank	Yds of Pattern: _______________  / Color: ______________ / Number: __________/.... Sample Book: _____________ / From Company: ______________________..Note: Extra charge if we match patterns...Also, if this fabric is a loose weave or unravels easily, Th...	Non-inventory Part	Sales:Fabric
Orders:Foam	FOAM: Piece(s) of new foam for  .... cushion(s), size  " X  "  X  " thick, grade:       or similar	Non-inventory Part	Sales:Foam
Orders:Hardware		Non-inventory Part	Sales:Supplies
Orders:Loan Samples	Loan Sample	Non-inventory Part	Cost of Goods Sold
Orders:Lumber		Non-inventory Part	Sales:Lumber
Orders:Parts		Non-inventory Part	Sales:Parts
Orders:Pillow Wrap		Non-inventory Part	Sales:Pillow Wrap
Orders:Supplies		Non-inventory Part	Sales:Supplies
Orders:Vinyl	Yds of Pattern:   / Color:  / Number: / Sample Book:  / From Company:	Non-inventory Part	Sales:Fabric
Orders:Vinyl blank	Yds of Pattern: _______________  / Color: ______________ / Number: __________/.... Sample Book: _____________ / From Company: ______________________	Non-inventory Part	Sales:Fabric
Purchases		Non-inventory Part	Cost of Goods Sold
Purchases:Parts		Non-inventory Part	Shop items
Purchases:Personal Use	Items withdrawan for personal use	Non-inventory Part	Cost of Goods Sold:Personal Use Account
Purchases:Fabric		Non-inventory Part	Cost of Goods Sold:Fabric
Purchases:Foam	new foam	Non-inventory Part	Cost of Goods Sold:Foam
Purchases:Lumber	Lumber for Job	Non-inventory Part	Cost of Goods Sold:Lumber
Purchases:Shop Items		Non-inventory Part	Shop items
Purchases:Supplies		Non-inventory Part	Cost of Goods Sold:Supplies
Purchases:Supplies:Cotton Battng		Non-inventory Part	Cost of Goods Sold:Supplies
Purchases:Supplies:glue/adhesive		Non-inventory Part	Cost of Goods Sold:Glue/Ahesive
Purchases:Supplies:Hardware		Non-inventory Part	Cost of Goods Sold:Hardware
Purchases:Supplies:Pillow Wrap		Non-inventory Part	Cost of Goods Sold:Pillow Wrap
Purchases:Supplies:rodding 3/8"	3/8" metal rodding	Non-inventory Part	Cost of Goods Sold:Window Treatment hardware
Purchases:Supplies:Thread		Non-inventory Part	Cost of Goods Sold:Thread
Purchases:Supplies:Trim		Non-inventory Part	Cost of Goods Sold:Trim
Purchases:tools etc.		Non-inventory Part	Tools, etc.
Sales		Non-inventory Part	Sales
Sales:Extras		Non-inventory Part	Sales:Extras
Sales:Fabric	Yds of Pattern:           Color:      Number:  Sample Book:      From Company:..Note: Extra charge if we match patterns...Also, if this fabric is a loose weave or unravels easily, There will be an extra charge if we bind the seams.	Non-inventory Part	Sales:Fabric
Sales:Foam	Piece(s) of new foam for  .... cushion(s), size  " X  "  X  " thick, grade:       or similar	Non-inventory Part	Sales:Foam
Sales:Lumber		Non-inventory Part	Sales:Lumber
Sales:Parts		Non-inventory Part	Sales:Supplies
Sales:Pillow wrap	WRAP: add 1 layer of our standard pillow wrap, or other padding, over ....	Non-inventory Part	Sales:Pillow Wrap
Sales:Spring Cush's		Non-inventory Part	Sales:Spring Cush's
Sales:Supplies	SUPPLIES: Standard supplies to do job. (thread, staples, our standard amount of added cotton, dust cloth, tack strips, standard cording ..... (This does not include any additional non standard amounts or types of any supplies that may be needed. There ...	Non-inventory Part	Sales:Supplies
Sales:Supplies:Glue cost	Cost of glue	Non-inventory Part	Sales:Supplies
Sales:Trim		Non-inventory Part	Sales:Trim
Sales:vinyl		Non-inventory Part	Sales:Fabric
Internet Pers	Personal Internet use	Non-inventory Part	Owner's Capital:Draws:Occupancy-personal:Utilities:Internet-pers
Shipping to us	costs of shipping freight to get products to us.	Other Charge	Shipping & Freight to us
Advertising		Other Charge	Advertising
Advertising:Internet	business website	Other Charge	Advertising:Internet Advertising
Advertising:Newspapers		Other Charge	Advertising:Newspaper
Advertising:Newspapers:West Side Newspaper		Other Charge	Advertising:Newspaper:West Side Newspaper
Advertising:Newspapers:Itemizer Observer		Other Charge	Advertising:Newspaper:Itemizer Observer
Advertising:Telephone Books		Other Charge	Advertising:Telephone Books
Advertising:Telephone Books:Explore Polk County		Other Charge	Advertising:Telephone Books:Polk County Phone Directory
Advertising:Telephone Books:Polk County Phone Book		Other Charge	Advertising:Telephone Books:Polk County Phone Directory
Advertising:Telephone Books:Dex Phone Directory	Dex Yellow pages advertising	Other Charge	Advertising:Telephone Books:US West Dex
Advertising:Telephone Books:YellowBook Dirx	YellowBook Directory phone book payment	Other Charge	Advertising:Telephone Books:Regional Directory
Owner's Equity Item		Other Charge	Owner's Capital:Draws
auto insuranc	To Personal Account to pay for auto insurance	Other Charge	Owner's Capital:Draws
Credit toward		Other Charge	Other Expenses
Dues & Subscr		Other Charge	Dues and Subscriptions
Freight		Other Charge	Cost of Goods Sold:Freight
Freight:Packaging		Other Charge	Cost of Goods Sold:Freight
Judie charge		Other Charge	Professional Fees
Loan Sample		Other Charge	Sales:Other
Loan Sample:Book	Sample Book name or number:      From Company:	Other Charge	Sales:Other
Loan Sample:Collection	Number of pages or samples:    From Company:	Other Charge	Sales:Other
Loan Sample:Page - single	Pattern  or Number:   /From Sample Book:      /From Company:	Other Charge	Sales:Other
Occupancy		Other Charge	Occupancy
Occupancy:Shop Space	Shop/Business portion of house payment	Other Charge	Occupancy:Shop Space
Occupancy:House Payment	House Payment to USDA-Rural Development - personal	Other Charge	Owner's Capital:Draws
Occupancy:Electric-Busi	Electricity, Business	Other Charge	Occupancy:Utilities:Electric Business
Occupancy:Electric-Pers	Electricity, Personal	Other Charge	Other Expenses:Owner's Occupancy Share:Electricity - Personal
Occupancy:Garbage-Busi	Garbage - Business	Other Charge	Occupancy:Utilities:Garbage Business
Occupancy:Garbage-Pers	Garbage - Personal	Other Charge	Other Expenses:Owner's Occupancy Share:Garbage - Personal
Occupancy:InternetServ Bus.	Business Internet Service	Other Charge	Occupancy:Utilities:Internet Service-bus
Occupancy:InternetServ-Pers	Personal Internet Service	Other Charge	Owner's Capital:Draws:Occupancy-personal:Utilities:Internet-pers
Occupancy:Nat Gas-busi	Natural Gas - Business	Other Charge	Occupancy:Utilities:NatGas Business
Occupancy:Nat Gas-pers	Natural Gas Personal - 78% - enter .78 in Quatity	Other Charge	Other Expenses:Owner's Occupancy Share:NatGas - Personal
Occupancy:Rent-Business	Business rent	Other Charge	Occupancy:Rent-Business
Occupancy:Rent-Personal	Personal Share of rent	Other Charge	Other Expenses:Owner's Occupancy Share:Rent - Personal
Occupancy:Phone-Business	Business Telephone	Other Charge	Occupancy:Telephone-Business
Occupancy:Phone-Business:Bus. Fax line	Business fax phone number	Other Charge	Occupancy:Telephone-Business
Occupancy:Phone-Personal	Personal telephone	Other Charge	Owner's Capital:Draws:Occupancy-personal:Utilities:Telephone - pers
Occupancy:Water-Busines	Water & Sewer for business	Other Charge	Occupancy:Utilities:Water-Sewer Business
Occupancy:Water - Pers	Wate & Sewer for  personal	Other Charge	Other Expenses:Owner's Occupancy Share:Water-Sewer Personal
Office-Bus.		Other Charge	Office Supplies
Office-Bus.:Computer Expense		Other Charge	Repairs:Computer Repairs
Personal		Other Charge	Owner's Capital:Draws
Refunds		Other Charge	Miscellaneous
Retainer	retainer applied	Other Charge	Retainers
service charg		Other Charge	Service Charge
Shipping	SHIPPING  and Handling charges on your fabric or other.	Other Charge	Sales:Other
Shipping:Cutting Charge		Other Charge	Sales:Other
Tip/Bonus	Tips & Bonuses	Other Charge	Other Income:Tips
Trip charge		Other Charge	Sales:Trip Charge
Trip charge:Consultation		Other Charge	Sales:Trip Charge
Trip charge:Delivery	DELIVERY: Charge for 1 person, extra charge if 2 people needed. (no charge if customer brings furniture to our shop.)	Other Charge	Sales:Trip Charge
Trip charge:Measure-Fit'g	Slipcover Measure &/or Fitting	Other Charge	Sales:Trip Charge
Trip charge:Mileage Charg		Other Charge	Sales:Trip Charge
Trip charge:Pick up	PICKUP: Charge for 1 person, extra charge if 2 people needed (no charge if customer brings furniture to our shop.)	Other Charge	Sales:Trip Charge
Trip charge:Service call		Other Charge	Sales:Trip Charge
Visa Payment	Personal Visal Credit card Payment	Other Charge	B of A Visa
Amount Due	Amount Due	Subtotal
Reimb Subt	Reimbursable Expenses Subtotal	Subtotal
Subtotal	SubTotal ------------------------------------------->>>>>>	Subtotal
Phone/Internet	Busines Telephone & Internet	Group
CustSlip COM Group		Group
USDA - House Payments		Group
Phone 000-0000	Group of personal & business Internet Service, & personal phone	Group
Rent Ind BusPer		Group
Cush-Lab&Sup	Cushion(s), Labor and supplies	Group
CushGroup		Group
Electric-all	Total Electric bill	Group
foam on frame	foam & labor to put foam on frame	Group
Garbage-all	Combined Personal and Business Garbage	Group
Gas-Nat-all	Natural Gas all combined	Group
ISP	Internet Service Provider charge	Group
Reimb Group	Total Reimbursable Expenses	Group
Rent-all	Total Combined Rent	Group
UphGroup	Recovery	Group
Water-all		Group
Discount		Discount	Contra-Income
Barter Pay-Ju	Barter pay from Client	Payment	Barter:Barter with Client
Deposit	Deposit paid on job	Payment	Undeposited Funds
Payment-cash	Payment by cash received	Payment	Undeposited Funds
Payment-check	Payment by check received	Payment	Business Checking
Payment Rec'd	Payment Received on Work Order	Payment	Undeposited Funds