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Chart of Accounts - DOC

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					1000 - 1999 1000 1010 1020 1030 1040 1050 1060 1070 1100 1140 1150 1200 1205 1210 1215 1220 1230 1400 1410 1420 1430 1470 1500 1510 1520 1530 1540 1550 1560 1690 1700 1710 1720 1730 1740 1750 1760 1900 1910 1915 1920 1990

Asset Accounts

Petty Cash Cash on Hand (e.g. in cash registers) Regular Checking Account Payroll Checking Account Savings Account Special Account Investments - Money Market Investments - Certificates of Deposit Accounts Receivable Other Receivables Allowance for Doubtful Accounts Raw Materials Inventory Supplies Inventory Work in Progress Inventory Finished Goods Inventory - Product #1 Finished Goods Inventory - Product #2 Finished Goods Inventory - Product #3 Prepaid Expenses Employee Advances Notes Receivable - Current Prepaid Interest Other Current Assets Furniture and Fixtures Equipment Vehicles Other Depreciable Property Leasehold Improvements Buildings Building Improvements Land Accumulated Depreciation, Furniture and Fixtures Accumulated Depreciation, Equipment Accumulated Depreciation, Vehicles Accumulated Depreciation, Other Accumulated Depreciation, Leasehold Accumulated Depreciation, Buildings Accumulated Depreciation, Building Improvements Deposits Organization Costs Accumulated Amortization, Organization Costs Notes Receivable, Non-current Other Non-current Assets

2000 - 2999 2000 2300 2310 2320 2330 2335 2340 2350 2360 2370 2380 2390 2400 2410 2420 2440 2480 2700 2702 2704 2706 2708 2710 2740

Liability Accounts

Accounts Payable Accrued Expenses Sales Tax Payable Wages Payable 401-K Deductions Payable Health Insurance Payable Federal Payroll Taxes Payable FUTA Tax Payable State Payroll Taxes Payable SUTA Payable Local Payroll Taxes Payable Income Taxes Payable Other Taxes Payable Employee Benefits Payable Current Portion of Long-term Debt Deposits from Customers Other Current Liabilities Notes Payable Land Payable Equipment Payable Vehicles Payable Bank Loans Payable Deferred Revenue Other Long-term Liabilities

3000 - 3999 Equity Accounts 3010 3020 3030 Stated Capital Capital Surplus Retained Earnings

4000 - 4999 Revenue Accounts 4000 4020 4040 4060 4080 4540 4550 4800 4900 Product #1 Sales Product #2 Sales Product #3 Sales Interest Income Other Income Finance Charge Income Shipping Charges Reimbursed Sales Returns and Allowances Sales Discounts

5000 - 5999 Cost of Goods Sold 5000 5010 5020 5050 5100 5150 5200 5250 5300 5700 5730 5750 5800 5850 5900 5950 Product #1 Cost Product #2 Cost Product #3 Cost Raw Material Purchases Direct Labor Costs Indirect Labor Costs Heat and Power Commissions Miscellaneous Factory Costs Cost of Goods Sold, Salaries and Wages Cost of Goods Sold, Contract Labor Cost of Goods Sold, Freight Cost of Goods Sold, Other Inventory Adjustments Purchase Returns and Allowances Purchase Discounts

6000 - 6999 Expense Accounts 6000 6010 6050 6100 6150 6200 6250 6300 6350 6400 6450 6500 6510 6520 6530 6550 6600 6650 6660 6670 6700 6710 6750 Default Purchase Expense Advertising Expense Amortization Expense Auto Expenses Bad Debt Expense Bank Fees Cash Over and Short Charitable Contributions Expense Commissions and Fees Expense Depreciation Expense Dues and Subscriptions Expense Employee Benefit Expense, Health Insurance Employee Benefit Expense, Pension Plans Employee Benefit Expense, Profit Sharing Plan Employee Benefit Expense, Other Freight Expense Gifts Expense Income Tax Expense, Federal Income Tax Expense, State Income Tax Expense, Local Insurance Expense, Product Liability Insurance Expense, Vehicle Interest Expense

6800 6850 6900 6950

Laundry and Dry Cleaning Expense Legal and Professional Expense Licenses Expense Loss on NSF Checks

7000 - 7999 Other Revenues (e.g. interest income) 7000 7100 7200 7300 7400 7500 7600 7700 7800 7900

Gain on Sale of Assets Other Revenues

8000 - 8999 Other Expenses (e.g. income taxes) 8000 8050 8060 8100 8150 8200 8250 8260 8270 8300 8350 8400 8450 8460 8500 8600 8700 8800 8900 Maintenance Expense Meals and Entertainment Expense Travel Expense Office Expense Utilities Expense Payroll Tax Expense Penalties and Fines Expense Salaries Expense, Officers Wages Expense Other Taxes Postage Expense Rent or Lease Expense Repair and Maintenance Expense, Office Repair and Maintenance Expense, Vehicle Supplies Expense, Office Telephone Expense Training Expense Loss on Sale of Assets Other Expenses


				
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posted:4/22/2008
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Description: Sample chart of accounts.
Jyll Heiden Stuart Jyll Heiden Stuart
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