| Panel |
|---|
| borderColor | blue |
|---|
| bgColor | #B3D4FF |
|---|
| borderWidth | 1 |
|---|
| borderStyle | solid |
|---|
| Chart of Accounts - Example |
Balance Sheet AccountsAssets |
| Current Assets (account numbers 10000 - 16999) |
| - 10100 Cash - Regular Checking
- 10200 Cash - Payroll Checking
- 10600 Petty Cash Fund
- 12100 Accounts Receivable
- 12500 Allowance for Doubtful Accounts
- 13100 Inventory
- 14100 Supplies
- 15300 Prepaid Insurance
|
| Property, Plant, and Equipment (account numbers 17000 - 18999) |
| - 17000 Land
- 17100 Buildings
- 17300 Equipment
- 17800 Vehicles
- 18100 Accumulated Depreciation - Buildings
- 18300 Accumulated Depreciation - Equipment
- 18800 Accumulated Depreciation - Vehicles
| Liabilities |
| Current Liabilities (account numbers 20030 - 24999) |
| - 20130 Notes Payable - Credit Line #1
- 20230 Notes Payable - Credit Line #2
- 21000 Accounts Payable
- 22100 Wages Payable
- 23100 Interest Payable
- 24500 Unearned Revenues
|
| Long-term Liabilities (account numbers 25000 - 26999) |
| - 25100 Mortgage Loan Payable
- 25600 Bonds Payable
- 25650 Discount on Bonds Payable
| Owner's Equity |
| Stockholders' Equity (account numbers 27000 - 29999) |
Income Statement AccountsOperating Revenue |
| Operating Revenues (account numbers 30000 - 39999) |
| - 31010 Sales - Division #1, Product Line 010
- 31022 Sales - Division #1, Product Line 022
- 32018 Sales - Division #2, Product Line 015
- 33110 Sales - Division #3, Product Line 110
| Operating Expenses |
| Cost of Goods Sold (account numbers 40000 - 49999) |
| - 41010 COGS - Division #1, Product Line 010
- 41022 COGS - Division #1, Product Line 022
- 42018 COGS - Division #2, Product Line 015
- 43110 COGS - Division #3, Product Line 110
|
| Marketing Expenses (account numbers 50000 - 50999) |
| - 50100 Marketing Dept. Salaries
- 50150 Marketing Dept. Payroll Taxes
- 50200 Marketing Dept. Supplies
- 50600 Marketing Dept. Telephone
|
| Payroll Dept. Expenses (account numbers 59000 - 59999) |
| - 59100 Payroll Dept. Salaries
- 59150 Payroll Dept. Payroll Taxes
- 59200 Payroll Dept. Supplies
- 59600 Payroll Dept. Telephone
| Non-operating Revenue and Gains |
| Other (account numbers 90000 - 99999) |
| - 91800 Gain on Sale of Assets
| Non-operating Expenses and Losses |
| Other (account numbers 90000 - 99999) |
| - 96100 Loss on Sale of Assets
|
Source: Chart of Accounts | Explanation | AccountingCoach
http://www.accountingcoach.com/chart-of-accounts/explanation
Accesses 7-30-2018 |