NAHB Proposed Chart of Accounts

Account Number Description

Current Assets
1000.000 Cash in Bank
1010.000 Petty Cash
1020.000 Cash on Deposit, General
1030.000 Cash on Deposit, Payroll
1040.000 Cash on Deposit, Savings
1050.000 Cash Deposit, Held Escrow
1090.000 Cash Clearing Account
1210.000 Accounts Receivable, Trade
1220.000 Accounts Receivable, Other
1230.000 Notes Receivable, Trade
1240.000 Notes Receivable, Other
1250.000 Mortg Nots Recvbls, Currnt Yr
1260.000 Due Constructn and Develp. Lns
1270.000 Contracts Receivable
1280.000 Accrued Interes Receivable
1290.000 Allowance for doubtful accnts
1320.000 Land held for Development
1400.000 Indirect Cost of Construction
1415.000 Land / Land Development Costs
1420.000 Developed Lots
1430.000 Construction in Progress
1600.000 Costs in Excess of Billings
1610.000 Refundable Deposits
1620.000 Prepaid Expenses
1630.000 Employee Advances
1650.000 Due from Aff. Companies/Sbsdrs
1670.000 Deposits on Plans
1690.000 Other Current Assets
Non-Current Assets
1710.000 Investments, Long Term
1720.000 Csh surrndr Val/Offcrs Lif Ins
1750.000 Mortgage Notes Recvbl, Lng Trm
1760.000 Due from Affl. Cmpns/Sbsdrs LT
1770.000 Due frm Offcrs, Ownrs, Stk. LT
1780.000 Organization Cost
1810.000 Land
1820.000 Buildings
1830.000 Office Furniture and Equipment
1840.000 Vehicles
1850.000 Construction Equipment
1880.000 Leasehold Improvements
1890.000 Computer Equipment and Softwar
1920.000 Accum Depr., Buildings
1930.000 Accum Depr.,Offic Frntr/Eqpmnt
1940.000 Accum Depr., Vehicles
1950.000 Accum Depr., Constructn Eqpmnt

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1960.000 Accum Depr., Model Home Prprty
1970.000 Accum Dpr, Modl Hom Prp. Frntr
1980.000 Accum Depr., Leashld Imprvmnts
1990.000 Accum Depr., Computr Eqp/Sftwr
Current Liability
2020.000 Option Deposits
2030.000 Tenant Security Deposit
2110.000 Accounts Payable, Trade
2120.000 Accounts Payable, Retainage
2210.000 Notes Payable, Trade
2290.000 Notes Payable, Other
2360.000 Real Estate Taxes Payable
2370.000 Income Tax Payable
2380.000 Other Accrued Taxes and Expens
2390.000 Accrued Interest Payable
2400.000 Accrued Salars and Wages Paybl
2410.000 Accrued Commissions Payable
2430.000 Deferred Income
2440.000 Due Aff. Companies/Subsidiars
2450.000 Due Officers, Stckhldrs, Ownrs
2480.000 Billings in Excess of Costs
2490.000 Other Current Liabilities
2495.000 Line of Credit from Bank
Non-Current Liability
2510.000 Long Term Notes Payable
2520.000 Development/Cnstrctn Lns Paybl
2530.000 Mortgage Notes Payable
2600.000 Deferred Income Tax Payable
2610.000 Due Affl. Companies/Subsidiars
2620.000 Due Offcrs, Stckhldrs, Ownr LT
2700.000 Other Long Term Liabilities
Equity
2900.000 Common Stock
2910.000 Additional Paid in Capital
Retained Earnings
2920.000 Retained Earnings
Income (from Business Operations)
3000.000 Sales, Land held for Develpmnt
3050.000 Sales, Developed Lots
3100.000 Sales, Single Family Speculatv
3120.000 Sales, Singl Famly Cstm Desgnd
3160.000 Sales Concessions
3200.000 Property Rental Income
3210.000 Common Area Reimbursements
3300.000 Investment Income
3350.000 Brokerage Fees
3360.000 Management Income
3400.000 Miscellaneous Income
3450.000 Earned Discounts

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 Cost (from Business Operations)
3500.000 Cst Sals, Lnd Hld for Devlpmnt
3550.000 Cost of Sales, Developed Lots
3600.000 Cost of Sales, Singel Family
3620.000 Cost Sales, SF Custom Designed
3690.000 Cost of Sales, Other
3700.000 Dirct Cst Adjstmnts for Pr Per
Expense
4010.000 Salaries and Wags, Suprntndnts
4020.000 Salaries and Wages, Laborers
4040.000 Salrs and Wags, Arch,Drft,Es,P
4050.000 Salrs and Wags, Othr Cnst Wags
4110.000 Payroll Taxes
4120.000 Workers' Compensation Insuranc
4130.000 Health and Accident Insurance
4140.000 Retiremnt, Pnsn and Prft Shrng
4190.000 Other Benefits
4210.000 Rent, Field Office
4230.000 Repairs and Maintenc, Fld Offc
4250.000 Utilities, Field Office
4260.000 Telephone, Field Office
4290.000 Other Field Office Expense
4310.000 Rend, Field Warehouse and Strg
4330.000 Repairs and Maintnc, Fld Warhs
4350.000 Utilities, Fld Warehs and Strg
4360.000 Telephone, Fld Warehs and Strg
4410.000 Lease Paymnts, Cnstrctn Vehcls
4420.000 Mileage Reimbursement
4430.000 Reprs and Mintnc, Cnst. Vehcls
4440.000 Operating Expens, Cnst. Vehcls
4450.000 Taxs, Licns, Insr., Cnst. Vehc
4460.000 Travel, Construction Dept
4470.000 Custmr Busnss Entrtnmnt, Cnst.
4510.000 Rent, Field Equipment
4530.000 Repairs and Maintenc, Fld Eqp.
4540.000 Operating Expenses, Fld Eqpmnt
4550.000 Taxes and Insuranc, Fld Eqpmnt
4560.000 Small Tools and Supplies
4640.000 Lawn Care, Completed Units
4660.000 Repairs and Mntnc, Cmpltd Unts
4700.000 Warranty Expense
4790.000 Other Warranty Expense
4840.000 Depreciation, Constrctn Vehcls
4850.000 Depreciation, Constrctn Eqpmnt
4910.000 Insurance and Bonding Expenses
4920.000 Builders Risk Insurance
5000.000 Interest Notes and Mortgages
5010.000 Interest on Notes & Mortgages
5110.000 Interest Modl Homs/Cmpltd Unts
5120.000 Service Charges

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5130.000 Appraisal and Related Fees
5210.000 Closing Costs
5220.000 Title and Recording Fees
5400.000 Fees, Commitments
5500.000 Discounts on Mortgages
5900.000 Other Finance Expenses
6010.000 Sales Managers Compensation
6040.000 Sales Commissions, In House
6050.000 Sales Commissions, Outsiders
6200.000 Rent, Sales Office
6230.000 Repairs and Maintnc, Sals Offc
6250.000 Utilities, Sales Office
6260.000 Telephone, Sales Office
6270.000 Supplies, Sales Office
6310.000 Newspaper Advertising
6320.000 Radio Advertising
6340.000 Brochures and Catalogues
6350.000 Signs
6360.000 Television Advertising
6370.000 Agency Commissions
6380.000 Multiple Listing Fees
6460.000 Travel, Sales and Marketing
6470.000 C. Busnss Entrtnmnt, Sals/Mrkt
6610.000 Rent Lse Pymnts, Modl Hom Frn.
6630.000 Repairs and Maintnc, Modl Homs
6650.000 Utilities, Model Homes
6670.000 Lawn Care, Model Homes
6680.000 Clean Up, Model Homes
6710.000 Market Research and Consultatn
6770.000 Recruiting Fs Sals/Mrktng Prs.
6780.000 Training and Eductn, Sals/Mrkt
6860.000 Depreciation, Model Homes
6870.000 Depreciatn, Model Hom Frnshngs
7110.000 Advertising, Rental
7120.000 Commissions, Rental
7190.000 Other Rental Expense
8050.000 Salaries, Office and Clerical
8090.000 Other Genrl and Admnstrtv Salr
8110.000 Payroll Taxes
8120.000 Workers Compensation Insurance
8130.000 Health and Accident Insurance
8140.000 Retiremnt, Pnsn and Prft Shrng
8190.000 Other Employee Benefits
8210.000 Rent
8220.000 Office Equipment Rental
8230.000 Repairs/ Maint, Admin Offc Spc
8240.000 Repairs/Maintnc, Admn Offc Eqp
8250.000 Utilities, Admin Offic
8260.000 Telephone, Admin Office
8270.000 Office Supplies, Admin Office
8290.000 Misc Expenses, Admin Office

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8310.000 Computer Supplies
8320.000 Leases, Computer Equip, Admin
8330.000 Leases, Computer Softwar, Admn
8340.000 Repairs, Computer Equip, Admin
8350.000 Maint, Computer Equip, Admin
8360.000 Maint, Computer Software, Admn
8410.000 Leases, Admin Vehicles
8420.000 Mileage Reimbursemnt, Admn Veh
8430.000 Repairs and Maint, Admn Vehcls
8440.000 Operating Expense, Admn Vehcls
8450.000 Taxes, Licns, Ins, Admn Vehcls
8460.000 Travel
8470.000 Customer Business Entertainmnt
8480.000 Meeting Expense
8520.000 Real Estate Taxes
8530.000 Personal Property Taxes
8540.000 License Fees
8590.000 Other Taxes
8620.000 Proprty Damg/Lblty Insrnc, Veh
8630.000 General Liability Insurance
8690.000 Other Insurance
8710.000 Accounting Services
8720.000 Legal Services
8730.000 Consulting Services
8770.000 Recruiting and Hiring
8780.000 Training and Education Expens
8790.000 Other Professional Services
8810.000 Depreciation, Buildings
8820.000 Depreciation, Frntr and Eqpmnt
8830.000 Depreciation, Vehicles
8840.000 Amortization Leashld Imprvmnts
8850.000 Amortization Organization Cost
8860.000 Depreciation, Comptr Eqp/Sftwr
8890.000 Depreciation, Other
8900.000 Bad Debts
8910.000 Contributions
8920.000 Dues and Subscriptions
8990.000 Miscellaneous
9200.000 Other Expenses
9300.000 Provision for Federal Incm Tax
9320.000 Provision for State Income Tax
9330.000 Provision for Local Income Tax
Other Income
9500.000 Other Income
Suspense
9999.000 Suspense

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