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Sample Chart of Accounts

Account Name Code Financial Statement Group Sub-Group Normally


Bank checking account 100 Balance sheet Current assets Cash and cash equivalents Debit
Bank savings account 110 Balance sheet Current assets Cash and cash equivalents Debit
Online savings account 120 Balance sheet Current assets Cash and cash equivalents Debit
Petty cash account 130 Balance sheet Current assets Cash and cash equivalents Debit
Paypal account 140 Balance sheet Current assets Cash and cash equivalents Debit
Short term marketable securities 200 Balance sheet Current assets Short term marketable securities Debit
Accounts receivable 300 Balance sheet Current assets Accounts receivable Debit
Allowance for doubtful debts account 310 Balance sheet Current assets Accounts receivable Credit
Raw materials 400 Balance sheet Current assets Inventory Debit
Work in progress 410 Balance sheet Current assets Inventory Debit
Finished goods 420 Balance sheet Current assets Inventory Debit
Other receivables 500 Balance sheet Current assets Other current assets Debit
Prepayments 510 Balance sheet Current assets Other current assets Debit
Long term marketable securities 600 Balance sheet Long term assets Long term marketable securities Debit
Property 700 Balance sheet Long term assets Property, plant and equipment Debit
Property Depreciation 710 Balance sheet Long term assets Property, plant and equipment Credit
Plant 720 Balance sheet Long term assets Property, plant and equipment Debit
Plant depreciation 730 Balance sheet Long term assets Property, plant and equipment Credit
Equipment 740 Balance sheet Long term assets Property, plant and equipment Debit
Equipment depreciation 750 Balance sheet Long term assets Property, plant and equipment Credit
Goodwill 800 Balance sheet Long term assets Goodwill Debit
Intellectual property 810 Balance sheet Long term assets Intellectual property Debit
Intellectual property amortization 820 Balance sheet Long term assets Intellectual property Credit
Other assets 840 Balance sheet Long term assets Other long term assets Debit
Notes payable 900 Balance sheet Current liabilities Notes payable Credit
Accounts payable 1000 Balance sheet Current liabilities Accounts payable Credit
Payroll payable 1100 Balance sheet Current liabilities Other current liabilities Credit
Interest payable 1110 Balance sheet Current liabilities Other current liabilities Credit
Accrued expenses 1120 Balance sheet Current liabilities Other current liabilities Credit
Unearned revenue 1130 Balance sheet Current liabilities Other current liabilities Credit
Sales Tax payable 1140 Balance sheet Current liabilities Other current liabilities Credit
Purchase Tax payable 1150 Balance sheet Current liabilities Other current liabilities Credit
Payroll tax payable 1160 Balance sheet Current liabilities Other current liabilities Credit
Income tax payable 1170 Balance sheet Current liabilities Other current liabilities Credit
Mortgage loan 1200 Balance sheet Long-term liabilities Mortgages Credit
Bonds payable 1210 Balance sheet Long-term liabilities Bonds Credit
Common stock 1300 Balance sheet Equity Capital Credit
Retained earnings 1400 Balance sheet Equity Retained earnings Credit
Sales 2000 Income Statement Income Revenue Credit
Discounts allowed 2100 Income Statement Income Revenue Debit
Materials purchased 2200 Income Statement Cost of sales Cost of sales Debit
Packaging 2210 Income Statement Cost of sales Cost of sales Debit
Discounts taken 2220 Income Statement Cost of sales Cost of sales Debit
Carriage 2230 Income Statement Cost of sales Cost of sales Debit
Import duty 2240 Income Statement Cost of sales Cost of sales Debit
Transport insurance 2250 Income Statement Cost of sales Cost of sales Debit
Opening inventory 2260 Income Statement Cost of sales Cost of sales Debit
Closing inventory 2270 Income Statement Cost of sales Cost of sales Credit
Productive Labour 2280 Income Statement Cost of sales Cost of sales Debit
Research and development 2300 Income Statement Expense Research and development Debit
Sales commissions 2400 Income Statement Expense Sales and marketing Debit
Sales promotion 2410 Income Statement Expense Sales and marketing Debit
Advertising 2420 Income Statement Expense Sales and marketing Debit
Gifts & samples 2430 Income Statement Expense Sales and marketing Debit
Marketing expenses 2440 Income Statement Expense Sales and marketing Debit
Payroll 2500 Income Statement Expense General and administrative Debit
Payroll expenses 2510 Income Statement Expense General and administrative Debit
Payroll benefits 2530 Income Statement Expense General and administrative Debit

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Sample Chart of Accounts
Account Name Code Financial Statement Group Sub-Group Normally
Payroll taxes 2540 Income Statement Expense General and administrative Debit
Pensions 2570 Income Statement Expense General and administrative Debit
Recruitment expenses 2580 Income Statement Expense General and administrative Debit
Rent 2620 Income Statement Expense General and administrative Debit
Water 2630 Income Statement Expense General and administrative Debit
Property taxes 2640 Income Statement Expense General and administrative Debit
Premises insurance 2650 Income Statement Expense General and administrative Debit
Electricity 2660 Income Statement Expense General and administrative Debit
Gas 2670 Income Statement Expense General and administrative Debit
Oil 2680 Income Statement Expense General and administrative Debit
Other heating costs 2690 Income Statement Expense General and administrative Debit
Motor fuel 2700 Income Statement Expense General and administrative Debit
Motor repairs 2710 Income Statement Expense General and administrative Debit
Licenses 2720 Income Statement Expense General and administrative Debit
Vehicle insurance 2730 Income Statement Expense General and administrative Debit
Miscellaneous motor 2740 Income Statement Expense General and administrative Debit
Travelling 2760 Income Statement Expense General and administrative Debit
Car hire 2770 Income Statement Expense General and administrative Debit
Hotels 2780 Income Statement Expense General and administrative Debit
Entertainment 2790 Income Statement Expense General and administrative Debit
Subsistence 2800 Income Statement Expense General and administrative Debit
Printing 2810 Income Statement Expense General and administrative Debit
Postage & carriage 2820 Income Statement Expense General and administrative Debit
Telephone 2830 Income Statement Expense General and administrative Debit
Office stationery 2840 Income Statement Expense General and administrative Debit
Books 2850 Income Statement Expense General and administrative Debit
Legal fees 2860 Income Statement Expense General and administrative Debit
Audit & accountancy fees 2870 Income Statement Expense General and administrative Debit
Consultancy fees 2880 Income Statement Expense General and administrative Debit
Professional fees 2890 Income Statement Expense General and administrative Debit
Equipment hire 2900 Income Statement Expense General and administrative Debit
Equipment maintenance 2910 Income Statement Expense General and administrative Debit
Repairs & renewals 2920 Income Statement Expense General and administrative Debit
Cleaning 2930 Income Statement Expense General and administrative Debit
Laundry 2940 Income Statement Expense General and administrative Debit
Premises expenses 2950 Income Statement Expense General and administrative Debit
Bad debt expense 2960 Income Statement Expense General and administrative Debit
Donations 2970 Income Statement Expense General and administrative Debit
Subscriptions 2980 Income Statement Expense General and administrative Debit
Clothing costs 2990 Income Statement Expense General and administrative Debit
Training costs 3000 Income Statement Expense General and administrative Debit
Insurance 3010 Income Statement Expense General and administrative Debit
Refreshments 3020 Income Statement Expense General and administrative Debit
Suspense account 3030 Income Statement Expense General and administrative Debit
Mispostings account 3040 Income Statement Expense General and administrative Debit
Property depreciation 3100 Income Statement Expense Depreciation Debit
Plant depreciation 3110 Income Statement Expense Depreciation Debit
Equipment depreciation 3120 Income Statement Expense Depreciation Debit
Intellectal property amortization 3130 Income Statement Expense Depreciation Debit
Interest expense 3200 Income Statement Expense Finance costs Debit
Bank fees 3210 Income Statement Expense Finance costs Debit
Currency charges 3220 Income Statement Expense Finance costs Debit
Gain on sale of assets 3300 Income Statement Income Other Income Credit
Interest income 3310 Income Statement Income Other Income Credit
Insurance claims 3320 Income Statement Income Other Income Credit
Rent income 3330 Income Statement Income Other Income Credit
Income tax expense 3400 Income Statement Expense Income tax expense Debit

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