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SAMPLE CHART OF ACCOUNTS FOR A SERVICE ORIENTED BUSINESS
NAME ACCNUM
Cash Accounts 1000
Cash Accounts:Bank of America - 49NNNNNNN 1001
Cash Accounts:Bank of America - 49NNNNNNN 1002
Cash Accounts:Petty Cash 1099
Accounts Receivable 1200
Other Current Assets 1300
Undeposited Funds 1400
Fixed Assets 1500
Fixed Assets:Computer & Electronic 1510
Fixed Assets:Computer & Electronic:Hardware 1520
Fixed Assets:Computer & Electronic:Software 1530
Fixed Assets:Furniture & Fixtures 1540
Fixed Assets:Machinery & Equipment 1550
Fixed Assets:Computer & Electronic:Accum Deprec 1591
Fixed Assets:Accumulated Amortization 1593
Fixed Assets:Accumulated Depreciation 1595
Accounts Payable 2000
Long Term Liabilities 2500
Equity Accounts 3003
Equity Accounts:Opening Bal Equity 3004
Equity Accounts:Capital Account 3122
Retained Earnings 3999
Revenues 4000
Revenues:Consulting Income 4010
Revenues:Professional Fees 4020
Revenues:Reimbursed Expenses 4030
Revenues:Rental Income 4040
Revenues:Uncategorized Income 4999
Expenses 6000
Depreciation Expense 6127
Computer Expense 6125
Deposit Refunds 6126
Charitable Contributions 6121
Dues and Subscriptions 6128
Equipment Expense 6167
Furniture Expense 6175
Insurance 6180
Insurance:Disability Insurance 6181
Insurance:Liability Insurance 6185
Interest Expense 6200
Interest Expense:Finance Charge 6210
Interest Expense:Loan Interest 6220
Postage and Delivery:Express Mail 6256
Postage and Delivery:Mail Forwarding 6257
Postage and Delivery:Postal Services - Other 6258
Printing & Reproduction 6260
Marketing 6230
Marketing:Advertising Expense 6231
Marketing:Business Gifts & Premiums 6232
Marketing:Business Meals 6233
Marketing:Commission Expense 6234
Marketing:Entertainment Expense 6235
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NAME ACCNUM
Marketing:Meeting Expense 6236
Professional Fees 6400
Professional Fees:Accounting Expense 6401
Professional Fees:Administrative Services 6402
Professional Fees:Consulting Services 6403
Professional Fees:Legal Fees 6404
Professional Fees:Management Fees 6405
Professional Fees:Outside Services 6406
Professional Fees:Resident Agent 6407
Rentals 6510
Rentals:Equipment Rental 6511
Rentals:Temporary Housing 6512
Repairs & Maint 6522
Repairs & Maint:Computers & Electronics 6523
Repairs & Maint:Facility 6524
Repairs & Maint:Janitorial 6525
Supplies 6530
Supplies:Computer & Electronics 6531
Supplies:Crew Meals/Food 6532
Supplies:Office Expense 6533
Telecommunications 6540
Telecommunications:Cell Phone 6541
Telecommunications:Office Lines 6542
Telecommunications:Web & E-mail 6543
Tools 6550
Training & Education 6830
Transportation Expense 6570
Transportation Expense:Auto/Truck Rental 6571
Transportation Expense:Gas & Oil 6572
Transportation Expense:Mileage Reimbursements 6573
Transportation Expense:Parking 6574
Transportation Expense:Repair & Maint 6575
Travel Expense 6580
Travel Expense:Airfare 6581
Travel Expense:Ground Transportation 6582
Travel Expense:Lodging 6583
Utilities 6590
Utilities:Electricity 6591
Taxes 6820
Taxes:Income 6821
Taxes:Income:Federal Income Taxes 6822
Taxes:Licenses and Permits 6823
Taxes:Property 6824
Provision for Income Taxes 6825
Miscellaneous 6900
Miscellaneous:Void Checks 6998
Miscellaneous:Uncategorized Expenses 6999
Other Income:Interest Income 7010
Other Income 7030
Other Expenses 8010
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