Chart of accounts 會計科目表 (reference only)

A list of all account names available in the accounting system to record transactions of a
company. The chart of accounts consists of statement of financial position accounts (assets,
liabilities, and shareholders’ equity) and income statement accounts (revenues, expenses,
gains, losses). The chart of accounts can be expanded and tailored to reflect the operations of
the company.

STATEMENT OF FINANCIAL POSITION INCOME STATEMENT

ASSETS LIABILITIES REVENUES

Cash Accounts Payable Service Revenue

Petty Cash Notes Payable Sales Revenue
Accounts Receivable Unearned Revenue Interest Revenue
Less: Allowance for Impairment Salaries Payable Gain

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Notes Receivable Wages Payable
Interest Receivable Interest Payable
Shave
Supplies Income Tax Payable
Inventory Dividends Payable
Prepaid / Unexpired Advertising
Prepaid / Unexpired Insurance
Bonds Payable EXPENSES
Advertising Expense
歮
Investments Impairment Loss of Receivable
Land and Buildings Cost of Goods Sold
Equipment Delivery Expense
Less: Accumulated Depreciation Depreciation Expense
Equipment SHAREHOLDERS' EQUITY Insurance Expense
Patents Ordinary Share Interest Expense
Copyrights Preference Share Income Taxes Expense
Goodwill Share Premium Rent Expense
Retained Earnings Supplies Expense
Less: Treasury Share Utilities Expense
Gasoline Expense
Loss

DIVIDENDS**

Dividends (Cash)

** Reported in the statement

of retained earnings.

Note: You will see these account titles used in your textbook and in your homework.
In practice, companies often use variations of these account titles, many of which are specific to
industries or business e.g. banks and insurance companies.