Chart of Accounts by Center

DATE    3/24/93                           ANDERSEN CONSULTING APPLICATIONS, INC                                        PAGE        4

TIME   17:38:41                           ANDERSEN SOFTWARE - MGMT ACCOUNTING DIV                                      CO        001

REPORT GL781                                                                                                           LOC       MAY

                                                 CHART OF ACCOUNTS BY CENTER

                                                SINGLE COMPANY/SINGLE LOCATION

                                                                                     R ACT  STM        DTA  PCT          REV CUR CUR

  CENTER          CENTER DESCRIPTION        ACCOUNT        ACCOUNT DESCRIPTION       C TYP  COD  RESP  TYP  DEN  UM ACTV FLG REV TRN

 ---------- ------------------------------ ---------- ------------------------------ - ---  ---  ----  ---  ---  -- ---- --- --- ---

 C3                                        1210F      A/R INTERCOMPANY FISCAL        F  1   121         B        EA  Y    Y      01

                                           1210M      A/R INTERCOMPANY MANAGEMENT    M  1   121         B        EA  Y    Y      01

                                           1230C      A/R EXPORTS - BELGIUM          C  1   123         F            Y    Y      01

                                           2110C      A/P INTERCOMPANY COMMON        C  2   500         B        EA  Y    Y      01

                                           2110M      A/P INTERCO MANAGEMENT BELGIUM M  2   500         B        EA  Y    Y      01

                                           2130C      A/P IMPORTS BELGIUM            C  2   500         F            Y    Y      01

                                           2150C      VAT COLL INTERMED-BEL NON-EXP  C  2   215         F            Y    Y      01

                                           2250M      ACCRUED RECEIVABLES-BELGIUM    M  2   225         F            Y    Y      01

                                           4130C      EXPORTS - BELGIUM              C  4   413         F            Y    Y      01

                                           6140C      VAT COLLECT A/R BEL NON-EXPORT C  2   614         F            Y    Y      01

                                           7120C      COST OF EXPORT SALES           C  5   712         F            Y    Y      01

 C4                                        0110F      A/P INTERCO FISCAL GERMANY     F  2   500         B        EA  Y    Y      01

                                           1200C      A/R INTERCOMPANY COMMON        C  1   120         B        EA  Y    Y      01

                                           1210F      A/R INTERCOMPANY FISCAL        F  1   121         B        EA  Y    Y      01

                                           1210M      A/R INTERCOMPANY MANAGEMENT    M  1   121         B        EA  Y    Y      01

                                           1230C      A/R - EXPORTS - GERMANY        C  1   123         F            Y    Y      01

                                           2110C      A/P INTERCO COMMON GERMANY     C  2   500         B        EA  Y    Y      01

                                           2110M      A/P INTERCO MANAGEMENT GERMANY M  2   500         B        EA  Y    Y      01

                                           2130C      A/P IMPORTS - GERMANY          C  2   500         F            Y    Y      01

                                           2150C      VAT COLL INTERMED-GER NON-EXP  C  2   215         F            Y    Y      01

                                           2250M      ACCRUED RECEIVABLES-GERMANY    M  2   225         F            Y    Y      01

                                           4130C      EXPORTS - GERMANY              C  4   413         F            Y    Y      01

                                           6140C      VAT COLLECTED A/R GER NON-EXP  C  2   614         F            Y    Y      01

                                           7120C      COST OF EXPORT SALES - GERMANY C  5   712         F            Y    Y      01

 C5                                        1230C      A/R - EXPORTS - ITALY          C  1   123         F            Y    Y      01

                                           2130C      A/P IMPORTS - ITALY            C  2   500         F            Y    Y      01

                                           2150C      VAT COL INTERMED-ITALY NON-EXP C  2   215         F            Y    Y      01

                                           2250M      ACCRUED RECEIVABLES-ITALY      M  2   225         F            Y    Y      01

                                           4130C      EXPORTS-ITALY                  C  4   413         F            Y    Y      01

                                           6140C      VAT COLLECT A/R -ITALY NON-EXP C  2   614         F            Y    Y      01

                                           7120C      COST OF EXPORT SALES - ITALY   C  5   712         F            Y    Y      01

 C6                                        1230C      A/R - EXPORTS FRANCE           C  1   123         F            Y    Y      01

                                           2150C      VAT COL INTER-FRANCE NON-EXP   C  2   215         F            Y    Y      01

                                           2250M      ACCRUED RECEIVABLES-FRANCE     M  2   225         F            Y    Y      01

                                           4130C      EXPORTS - FRANCE               C  4   413         F            Y    Y      01

                                           6140C      VAT COLLECT A/R FRANCE NON-EXP C  2   614         F            Y    Y      01

                                           7120C      COST OF EXPORT SALES - FRANCE  C  5   712         F            Y    Y      01