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ID-GLACCTPRT                                      GENERAL LEDGER ACCOUNT LISTING

Thu Jul 23 02:57 PM 1998                                Sisca - Santiago                                           Page   1



                         SEQUENCE        DIV ACCOUNT   DESCRIPTION





                                         01  11100     CASH IN BANK AND CASHBOX                

                                         01  11101     GENERAL CASHBOX                         

                                         01  11102     PETTY CASH                              

                                         01  11103     BANCO DEL PROGRESO            

                                         01  11104     CITY BANK                             

                                         01  11105     TROPCAL BANK                              

                                         01  11106     WAREHOUSE PETTY CASH                    

                                         01  11107     CASH IN TRANSIT                         





                                         01  11200     RECEIVABLE DOCUMENTS                    





                                         01  11300     ACCOUNTS RECEIVABLE                     

                                         01  11301     CUSTOMER                                

                                         01  11302     EMPLOYEES AND MANAGERS                  

                                         01  11303     OTHERS                                  

                                         01  11304     BOUNCE CHECK              

                                         01  11305     CHEMICAL                                

                                         01  11306     COOPERATIVE                             

                                         01  11307     ACCOUNT RECEIVABLE PLASTIC              

                                         01  11308     OWNERS                                  



                                    



                                         01  11401     ZIPPERS                                 

                                         01  11401A    PURCHASE VARIANCE                       

                                         01  11402     FUSSING                                 

                                         01  11402A    PURCHASE VARIANCE                       

                                         01  11403     BUTTONS AND SNAPS                       

                                         01  11403A    PURCHASE VARIANCE                       

                                         01  11404     POLY BAGS                               

                                         01  11404A    PURCHASE VARIANCE                       

                                         01  11405     TREADS                                  

                                         01  11405A    PURCHASE VARIANCE                       

                                         01  11406     POCKETING                               

                                         01  11406A    PURCHASE VARIANCE                       

                                         01  11407     HANGERS                                 

                                         01  11407A    PURCHASE VARIANCE                       

                                         01  11408     CHEMICALS                               

ID-GLACCTPRT                                      GENERAL LEDGER ACCOUNT LISTING

Thu Jul 23 02:57 PM 1998                                Sisca - Santiago                                           Page   2



                         SEQUENCE        DIV ACCOUNT   DESCRIPTION



                                         01  11408A    PURCHASE VARIANCE                       

                                         01  11409     ELASTICS                                

                                         01  11409A    PURCHASE VARIANCE                       

                                         01  11410     LABELS                                  

                                         01  11410A    PURCHASE VARIANCE                       

                                         01  11411     SLIDERS                                 

                                         01  11411A    PURCHASE VARIANCE                       

                                         01  11412     MISCELANEOUS                            

                                         01  11412A    PURCHASE VARIANCE                       

                                         01  11413     OTHER CUT MATERIAL                      

                                         01  11413A    PURCHASE VARIANCE                       

                                         01  11414     CUT PAPERS                              

                                         01  11414A    PURCHASE VARIANCE                       

                                         01  11415     SHOULDER PADS                           

                                         01  11415A    PURCHASE VARIANCE                       

                                         01  11416     SPRAY                                   

                                         01  11416A    PURCHASE VARIANCE                       

                                         01  11417     SOABAR TICKETS                          

                                         01  11417A    PURCHASE VARIANCE                       

                                         01  11418     TAPE                                    

                                         01  11418A    PURCHASE VARIANCE                       

                                         01  11419     MATERIALS OF PACKING                    

                                         01  11419A    PURCHASE VARIANCE                       

                                         01  11420     SAMPLES                                 

                                         01  11420A    PURCHASE VARIANCE                       

                                         01  11421     MACHINERY                               

                                         01  11421A    PURCHASE VARIANCE                       





                                         01  11500     TRIM IN TRANSIT                         





                                         01  11600     PREPAID EXPENSES                        

                                         01  11601     INSURANCE                               





                                         01  12100     SHORT TERM INVESTMENTS                  





                                         01  13100     LANDS                                   





                                         01  13200     BUILDINGS                               

                                         01  13220     ACCUM. DEP. OF BUILDINGS                





                                         01  13300     FURNITURE AND EQUIPMENT                 

                                         01  13330     ACCUM. DEP OF FURN AND OFF EQP          





                                         01  13400     FURNITURE AND WAREHOUSE EQUIP           

                                         01  13440     ACCUM. DEP OF FURN AND WHR EQP          





                                         01  13500     LEASEHOLD IMPROVEMENTS                  

ID-GLACCTPRT                                      GENERAL LEDGER ACCOUNT LISTING

Thu Jul 23 02:57 PM 1998                                  Sisca - Santiago                                           Page   3



                         SEQUENCE        DIV ACCOUNT   DESCRIPTION



                                         01  13550     ACCUM. DEP OF LEASEHOLD IMPRV           





                                         01  13600     TRANSPORTATION EQUIPMENT                

                                         01  13660     ACCUM. DEP. OF TRANS. EQUIPM.           





                                         01  13700     FURNITURE AND EQ. CHEMICAL LB.          

                                         01  13770     ACCUM. DEP. FURN. AND EQ. CHEM          





                                         01  13800     OTHERS FIXED ASSETS                     

                                         01  13880     ACCUM. DEP OF OTHER FIXED ASS           





                                         01  13900     CONSTRUCTION IN PROCESS                 

                                         01  13901     CONSTRUCTION IN PROCESS ATTAC1          



                                                                                   



                                         01  14001     INTANGIBLE FUNITURE                     



                                                  



                                         01  15100     PREPAID RENT                            

                                         01  15110     AMORTIZATION OF PREPAID RENT            





                                         01  15200     INST AND STABL OF COMP EXPENSE          

                                         01  15220     AMRT OF INST EXP & COMP STABLM          





                                         01  15300     ORGANIZATION EXPENSES                   

                                         01  15330     AMRT OF ORGANIZATION EXPENSES           





                                         01  16100     DEPOSITS AND BAILS                      





                                         01  16200     TELEPHONE INSTALLATIONS                 



                                                                                   



                                         01  16300     COMP. SYSTEM INSTALLATIONS              

                                         01  16330     AMORT. SYSTEMA E INST. COMPUTO          





ID-GLACCTPRT                                      GENERAL LEDGER ACCOUNT LISTING

Thu Jul 23 02:57 PM 1998                                 Sisca - Santiago                                           Page   4



                         SEQUENCE        DIV ACCOUNT   DESCRIPTION



                                         01  21100     PAYABLE DOCUMENTS                       





                                         01  21200     ACCOUNTS PAYABLE                        

                                         01  21201     EXTERNAL VENDORS                        

                                         01  21202     LOCAL VENDORS                           

                                         01  21203     OTHERS                                  





                                             PARYOLL                                 



                                         01  21300     ACCUMULATED EXPENSES                    

                                         01  21301     PARYOLL                                 





                                         01  21400     PAYABLE WITHHOLDING                     

                                         01  21401     INCOME TAX                              

                                         01  21402     SOCIAL SECURITY                         

                                         01  21403     MEDICAL INSURANCE                       

                                         01  21404     OTHERS                                  





                                         01  21500     DIVIDENDS PAYABLE                       





                                             LIQUIDATION                             



                                         01  21600     PROVISION                               

                                         01  21601     CHRISTMAS BONUS                         

                                         01  21602     VACATION                                

                                         01  21603     LIQUIDATION                             





                                         01  22100     PAYABLE DOCUMENTS                       





                                         01  31100     COMMON STOCKS                           





                                         01  31200     NOMINAL CAPITAL                         





                                         01  31300     RETAINED EARNINGS                       





                                         01  31400     ADJUSTMENTS TO PRIOR PERIODS            





                                         01  31500     OTHERS TYPES OF CAPITAL                 





                                         01  41100     PROFIT AND LOSS                         





                                                                                     

ID-GLACCTPRT                                      GENERAL LEDGER ACCOUNT LISTING

Thu Jul 23 02:57 PM 1998                                  Sisca - Santiago                                           Page   5



                         SEQUENCE        DIV ACCOUNT   DESCRIPTION





                                         01  51100     SALES                                   

                                         01  51101     ZIPPERS                                 

                                         01  51102     FUSSING                                 

                                         01  51103     BUTTONS AND SNAPS                       

                                         01  51104     PLASTIC COVERS                          

                                         01  51105     THREADS                                 

                                         01  51106     POCKETING                               

                                         01  51107     HANGERS                                 

                                         01  51108     CHEMICALS                               

                                         01  51109     ELASTICS                                

                                         01  51110     LABELS                                  

                                         01  51111     COPY SERVICES                           

                                         01  51112     MISCELANEOUS                            

                                         01  51113     OTHER CUT MATERIALS                     

                                         01  51114     CUT PAPERS                              

                                         01  51115     SHOULDER PADS                           

                                         01  51116     SPRAY                                   

                                         01  51117     SOABAR TICKETS                          

                                         01  51118     TAPE                                    

                                         01  51119     SALES OF MATERIALS PACKING              

                                         01  51120     SAMPLES                                 

                                         01  51121     MACHINERY                               





                                         01  51200     SALES DISCOUNT AND ALLOWANCES           





                                                                                     



                                         01  61100     COST OF GOODS SOLD                      

                                         01  61101     ZIPPERS                                 

                                         01  61102     FUSSING                                 

                                         01  61103     BUTTONS AND SNAPS                       

                                         01  61104     POLY BAGS                               

                                         01  61105     TREADS                                  

                                         01  61106     POCKETING                               

                                         01  61107     HANGERS                                 

                                         01  61108     CHEMICALS                               

                                         01  61109     ELASTICS                                

                                         01  61110     LABELS                                  

                                         01  61111     COPY SERVICES                           

                                         01  61112     MISCELANEOUS                            

                                         01  61113     OTHER CUT MATERIAL                      

                                         01  61114     CUT PAPERS                              

                                         01  61115     SHOULDER PADS                           

                                         01  61116     SPRAY                                   

                                         01  61117     SOABAR TICKETS                          

                                         01  61118     TAPE                                    

                                         01  61119     MATERIALS OF PACKING                    

                                         01  61120     SAMPLES                                 

                                         01  61121     MACHINERY                               





                                         01  61200     DEV DISC & REBT UNDER PURCHASE          

ID-GLACCTPRT                                      GENERAL LEDGER ACCOUNT LISTING

Thu Jul 23 02:57 PM 1998                                  Sisca - Santiago                                           Page   6



                         SEQUENCE        DIV ACCOUNT   DESCRIPTION



                                         01  61220     ANNUAL EXPENSES                         

                                         01  61230     SEA FREIGHT                             

                                         01  61240     INLAND FREIGHT                          

                                         01  61250     INSURANCE OVER TRIM                     





                                         01  71100     SALES EXPENSES                          

                                         01  71101     SALARY                                  

                                         01  71102     COMMISION                               

                                         01  71103     SOCIAL SECURITY                         

                                         01  71104     MEDICAL AND LIFE INSURANCE              

                                         01  71105     LABOR ACCIDENT INSURANCE                

                                         01  71106     CHRISTMAS BONUS                         

                                         01  71107     VACATION                                

                                         01  71108     LIQUIDATION                             

                                         01  71109     PERSONNEL ENTERTAIMENT                  

                                         01  71110     TRAINNING                               

                                         01  71111     INCENTIVES                              

                                         01  71112     INFOTED (TECHNICAL SCHOOL)              

                                         01  71113     ASSIGNATION FOR VEHICLES                

                                         01  71114     REWARD BONUS                            

                                         01  71115     FREIGHT OVER SALES                      

                                         01  71116     LICENSES, PLATES AND TAGS               

                                         01  71117     REPAIR AND MANT. OF VEHICLE             

                                         01  71118     VEHICLE EXPENSES                        

                                         01  71119     UNIFORM                                 

                                         01  71120     DEPRECIATION                            

                                         01  71121     INSURANCE                               

                                         01  71122     CUSTOM OFFICER EXPENSES                 

                                         01  71123     REPRESENTATION EXPENSES                 

                                         01  71124     TRAVELLING AND TRANSP EXPENSES          

                                         01  71125     TELEPHONES AND COMUNICATION             

                                         01  71126     GAS AND LUBRICANT                       

                                         01  71127     GENERAL REPAIR AND MAINTENANCE          

                                         01  71128     CUSTOM SERVICES                         

                                         01  71129     MARKETING AND ADVERTISING               

                                         01  71130     ENTERTAIMENT                            

                                         01  71131     SOCIAL ACTIVITIES                       

                                         01  71132     TRANSPORTATION                          

                                         01  71133     BONUS TO EMPLOYEES                      

                                         01  71134     LOADING AND UNLOADING CONTAIN.          

                                         01  71135     BAIL OVER TRIM                          

                                         01  71136     CUSTOM TAXES                            

                                         01  71199     MISCELANEOUS                            





                                                                                     



                                         01  71200     GENERAL AND ADMINISTRATIVE EXP          

                                         01  71201     SALARY                                  

                                         01  71202     SOCIAL SECURITY                         

                                         01  71203     MEDICAL AND LIFE INSURANCE              

                                         01  71204     INCENTIVE                               

                                         01  71205     CHRISTMAS BONUS                         

                                         01  71206     VACATION                                

ID-GLACCTPRT                                      GENERAL LEDGER ACCOUNT LISTING

Thu Jul 23 02:57 PM 1998                                  Sisca - Santiago                                           Page   7



                         SEQUENCE        DIV ACCOUNT   DESCRIPTION



                                         01  71207     LIQUIDATION                             

                                         01  71208     LABOR ACCIDENT INSURANCE                

                                         01  71209     CONTRIBUTIONS                           

                                         01  71210     REWARD BONUS                            

                                         01  71211     PERSONNEL ENTERTAIMENT                  

                                         01  71212     SOCIAL ENTERTAIMENT                     

                                         01  71213     PERSONELL TRAINNING                     

                                         01  71214     TRANSPORTATION                          

                                         01  71215     SUSCRIPTION AND CUOTA                   

                                         01  71216     VIGILANCE AND SECURITY                  

                                         01  71217     UNCOLLECTABLE ACCOUNT                   

                                         01  71218     VEHICLE EXPENSES                        

                                         01  71219     INFOTEP (TECHNICAL SCHOOL)              

                                         01  71220     PRINTED                                 

                                         01  71221     SHIPPING AND COMMUNICATION              

                                         01  71222     TELEPHONE                               

                                         01  71223     ELECTRIC POWER                          

                                         01  71224     WATER AND GARBAGE SERVICES              

                                         01  71225     UNIFORM                                 

                                         01  71226     REP & MANT OF OFFICE SUP & SUP          

                                         01  71227     VEHICLE REPAIR AND MAINTENANCE          

                                         01  71228     GENERAL REPAIR                          

                                         01  71229     DEPRECIATION                            

                                         01  71230     AMORT OF ORG AND COMP STAB EXP          

                                         01  71231     KITCHEN SUPPLIES                        

                                         01  71232     CLEANING                                

                                         01  71233     GENERAL INSURANCE                       

                                         01  71234     GAS AND LUBRICANT                       

                                         01  71235     REPRESENTATION EXPENSES                 

                                         01  71236     TRAVELLING                              

                                         01  71237     FOOD EXPENSES                           

                                         01  71238     PROFESSIONAL SALARIES                   

                                         01  71239     LEGAL EXPENSES                          

                                         01  71240     PLATES, LICENCES AND TAGS               

                                         01  71241     RENT (BUILDING)                         

                                         01  71242     MATERIAL AND OFFICE SUPPLIES            

                                         01  71243     MEDICINES                               

                                         01  71244     EXPENSES INSTALATION                    

                                         01  71245     INSENTIVES                              

                                         01  71246     RENT EQUIPMENT                          

                                         01  71247     SISTEM COMPUTER REPAIR                  

                                         01  71299     MISCELANEOUS                            





                                         01  71301     INTEREST                                

                                         01  71302     BANK CHARGES AND COMMISSION             





                                         01  81100     INCOME BY FLUC OF US$ EXCHG RT          





                                         01  81200     DISP OF CAPT ASSETS PROF & LOS          





                                         01  81300     OTHER INCOMES                           

ID-GLACCTPRT                                      GENERAL LEDGER ACCOUNT LISTING

Thu Jul 23 02:57 PM 1998                                 Sisca - Santiago                                           Page   8



                         SEQUENCE        DIV ACCOUNT   DESCRIPTION







                                         01  91100     ACCOUNT A/P SUSPENSES