I want you to use SQL program for this assignment. I uploaded the instruction please follow it step by step and do not number 3. Also I uploded a chart of account which based an the information (I post after this comment ) you should change it and use that chart to complete part 3 on SQL.

Instruction for chart of account :
Too many accounts! Please reduce your chart to 30 accounts EXACTLY. Also, please check the helpful hints document for a 4 digit account number.. This is not the most efficient use of numbers. An overall numbering change is not required, but please keep in mind that the numbering in a chart of accounts should be used efficiently. Each contra account should be placed in number sequence with the account it is related to. Allowance for Doubtful Accounts missing (related to 1020). Please add. 2010 Notes payable is listed as the most current asset. A discount on a current asset is unlikely. Please make this a long term note and put the related discount (2070) just after it in the numbering order. 2050 is a liability account, but it is not a “payable” account. it should just be “unearned revenue” 2040 Mortgage loan payable is in the current liabilities but should be numbered as a long term liability. Please see me if you do not understand how ti do this.. 3010 – 3060 = These are not appropriate equity accounts for a corporation. These are partnership accounts. Common Stock and Retain Earnings are examples of equity accounts for a corporation. Cost of Goods Sold should be 5000 accounts (exclude purchase accounts) Other expenses should be 6000 accounts. Sales discounts is not a contra account for expenses Revenues should be in 4000 section. The most important accounts here are the Sales account and the Sales Discounts. Purchases and Purchase discounts should not be included with cost of goods sold. These accounts are used with a periodic inventory system. Delete these accounts. Gains and losses…delete all these accounts clearing accounts – delete all these You do not have any subsidiary accounts. Please add 5. If you do not know what subsidiary accounts are, please see me. After all your changes, you should end up with 30 accounts EXACTLY.


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