Chart of accounts

Examples

Simple chart of accounts

Balance Sheet Accounts

Asset Accounts

• 101 Bank/Cash at Bank<ref>Template:Cite book</ref>
• 102 Cash
• 108 Deferred Expense
• 110 Other A52312
• 112 Accounts Receivable
• 116 Supplies
• 130 Prepaid Insurance
• 157 Equipment
• 158 Accumulated Depreciation Equipment

Liability Accounts

• 200 Notes Payable
• 201 Accounts Payable
• 209 Unearned Service Revenue

• 230 Interest Payable
• 231 Deferred Gross profit

Equity Accounts (for sole proprietorship and partnerships)

• 300 Owner's capital
• 311 Share Capital-Ordinary
• 320 Retained Earnings
• 330 Capital contributions
• 332 Dividends
• 350 Income Summary
• 360 Drawings (Distributions)

Equity Accounts (for corporations)

• 300 Dividend
• 310 Capital in excess of par
• 330 Retained earnings

Profit & Loss Accounts

Revenue Accounts

• 400 Rental Income
• 410 Sales Income
• 420 Interest Income

Expense Accounts

• 570 Office Expense
• 585 Computer Expenses
• 595 Communication Expense
• 597 Labour & Welfare Expenses
• 610 Advertising Expenses
• 599 Printing & Stationery Expenses
• 631 Supplies Expense
• 711 Depreciation Expense
• 722 Insurance Expense
• 726 Salaries and Wages Expense
• 729 Rent Expense
• 732 Utilities Expense
• 905 Interest Expense