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Chart of Accounts: Current Assets (Account Numbers 10000 - 16999)
Chart of Accounts: Current Assets (Account Numbers 10000 - 16999)
Land
Buildings
Equipment
Vehicles
Accumulated Depreciation - Buildings
Accumulated Depreciation - Equipment
Accumulated Depreciation - Vehicles
Sales
Sales
Sales
Sales
Division
Division
Division
Division
#1,
#1,
#2,
#3,
Product
Product
Product
Product
Line
Line
Line
Line
010
022
015
110
COGS
COGS
COGS
COGS
Division
Division
Division
Division
#1,
#1,
#2,
#3,
Product
Product
Product
Product
Line
Line
Line
Line
010
022
015
110
Marketing
Marketing
Marketing
Marketing
Dept.
Dept.
Dept.
Dept.
Salaries
Payroll Taxes
Supplies
Telephone
Payroll
Payroll
Payroll
Payroll
Dept.
Dept.
Dept.
Dept.
Salaries
Payroll Taxes
Supplies
Telephone
Chart of Accounts
A chart of accounts is a listing of the names of the accounts that a company has
identified and made available for recording transactions in its general ledger.
Assets (1000-1999)
1000-Cash in Banks
1001-Petty Cash Fund
1002-Accounts Receivable
1003-Inventory
1005-Materials and Supplies
1007-Prepaid Expenses
1008-Deposits
1200-Land
1201-Buildings
1202-Accumulated Depreciation
1203-Tools and Equipment
1204-Accumulated Depreciation
1205-Vehicles
1206-Accumulated Depreciation
1207-Furniture and Fixtures
1208-Accumulated Depreciation
1300-Organization Expenses
-- Buildings
-- Tools and Equipment
-- Vehicles
-- Furniture and Fixtures
Liabilities (2000-2999)
2000-Accounts Payable
2001-Notes Payable
2005-Sales Taxes-Payable
2006-FICA Taxes-Payable
2007-Federal Withholding Taxes
2008-State Withholding Taxes
2009-Unemployment Taxes
2200-Long-Term Debt
2205-Miscellaneous Accruals
Capital Accounts (3000-3999)
3000-Owner's Capital Account
3001-Owner's Withdrawals
Sales (Revenue) Accounts (4000-4999)
4000-Retail Sales
4001-Wholesale Sales
4002-Sales-Service
Cost Of Sales (5000-5999)
5000-Cost Of Goods Sold
Expenses (6000-6999)
6000-Salaries and Wages
6001-Contract Labor
6002-Payroll Taxes
6003-Utilities
6004-Telephone
6005-Rent
6006-Office Supplies
6007-Postage
6008-Maintenance Expense
6009-Insurance
6100-Interest
6101-Depreciation
6103-Entertainment
6102-Travel Expense
6104-Advertising
6105-Dues and Contributions
Other Revenue (7000-7999)
7000-Miscellaneous Income
Other Expenses (8000-8999)
8000-Miscellaneous Expenses
Chart of Accounts
A chart of accounts is a list of all accounts used by a company in its accounting
system. It makes the bookkeeper's life easier.
ASSETS
Current Assets (10000-19999)
10000
Cash
10100
Accounts Receivable
10101
10200
Notes Receivable
10300
Interest Receivable
10400
Service Supplies
Leasehold Improvements
20100
20101
20200
Service Equipment
20201
LIABILITIES (30000-39999)
30000
Accounts Payable
30100
Notes Payable
30200
Salaries Payable
30300
Rent Payable
30400
Interest Payable
30500
Unearned Revenue
30600
Loans Payable
40100
INCOME (50000-59999)
50000
Service Revenue
50100
Interest Income
50200
EXPENSE (60000-69999)
60000
Rent Expense
60100
Salaries Expense
60200
Supplies Expense
60300
Utilities Expense
60400
Interest Expense
60500
60600
Depreciation Expense
60700
70000
Income Summary