Dentist Office Chart of Accounts

Page 1 of 4

Dentist Office Chart of Accounts

Help for This Specific Business Note: Equity accounts are not listed here, since these accounts are created based on the type of business you specify when setting up your company (Corporation, S Corporation, Partnership, Sole Proprietorship, or Limited Liability Company). For more information on the equity accounts created for each business type, see Business Types and Equity Accounts. Account 10000 10100 10200 10300 10400 10500 10600 10700 10800 11000 11400 11500 12000 14000 14100 14200 14700 15000 15100 15200 15300 15400 15500 15600 16900 17000 17100 17200 17300 17400 Description Petty Cash Cash on Hand Regular Checking Account Payroll Checking Account Savings Account Special Account Trust Account Money Market Savings Certificates of Deposit Accounts Receivable Other Receivables Allowance for Doubtful Account Inventory Prepaid Expenses Employee Advances Notes Receivable-Current Other Current Assets Furniture and Fixtures Equipment Automobiles Other Depreciable Property Leasehold Improvements Building Building Improvements Land Accum. Depreciation - Furniture Accum. Depreciation - Equipment Accum. Depreciation - Automobil Accum. Depreciation - Other Accum. Depreciation - Leasehold Type Cash Cash Cash Cash Cash Cash Cash Cash Cash Accounts Receivable Accounts Receivable Accounts Receivable Inventory Other Current Assets Other Current Assets Other Current Assets Other Current Assets Fixed Assets Fixed Assets Fixed Assets Fixed Assets Fixed Assets Fixed Assets Fixed Assets Fixed Assets Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation

mk:@MSITStore:C:\PROGRA~2\PEACHT~1\Help\Business.chm::/Dentist/Dentist_Offi... 12/19/2010

Dentist Office Chart of Accounts

Page 2 of 4

17500 17600 19000 19100 19150 19200 19900 20000 23000 23100 23200 23300 23400 23500 23600 23700 23800 23900 24000 24100 24200 24400 24800 24900 27000 27400 40000 40200 40400 40600 40800 41200 45400 45500 48000 49000 50000

Accum. Depreciation - Building Accum. Depreciation - Bldg Imp Deposits Organization Costs Accum. Amortiz. - Org. Costs Note Receivable-Noncurrent Other Noncurrent Assets Accounts Payable Accrued Expenses Sales Tax Payable Wages Payable Deductions 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 Long-Term Debt Customer Deposits Other Current Liabilities Suspense-Clearing Account Notes Payable-Noncurrent Other Long-Term Liabilities Income fee from practice Fee from second location Rent Income Overtime Fees Interest Income Other Income Finance Charge Income Shipping Charges Reimbursed Patient Refunds Fee Discounts Cost of Sales

Accumulated Depreciation Accumulated Depreciation Other Assets Other Assets Other Assets Other Assets Other Assets Accounts Payable Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Other Current Liabilities Long Term Liabilities Long Term Liabilities Income Income Income Income Income Income Income Income Income Income Cost of Sales

mk:@MSITStore:C:\PROGRA~2\PEACHT~1\Help\Business.chm::/Dentist/Dentist_Offi... 12/19/2010

Dentist Office Chart of Accounts

Page 3 of 4

Cost of Sales-Salaries and Wages 60000 60100 60500 61000 61500 62000 62500 63000 63500 64000 64500 65000 66000 66500 67000 67500 68000 68500 69000 69500 70000 70500 71000 71500 72000 72500 73000 73500 74500 75000 75500 76000 76500 77000 77500 78000 Default Purchase Expense Advertising Expense Amortization Expense Answering Service Expense Auto Expenses Bad Debt Expense Bank Charges Cash Over and Short Charitable Contributions Exp Commissions and Fees Exp Dental Supplies Dues and Subscriptions Exp Employee Benefit Programs Exp Freight Expense Gifts Expense Income Tax Expense Insurance Expense Interest Expense Lab Services Expense Laundry and Cleaning Exp Legal and Professional Expense Licenses Expense Loss on NSF Checks Maintenance Expense Payroll Tax Expense Penalties and Fines Exp Other Taxes Other Supplies Expense Medical Supplies Office Expense Meals and Entertainment Exp Postage Expense Professional Development Exp Salaries Expense Wages Expense Rent or Lease Expense

Cost of Sales Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses

mk:@MSITStore:C:\PROGRA~2\PEACHT~1\Help\Business.chm::/Dentist/Dentist_Offi... 12/19/2010

Dentist Office Chart of Accounts

Page 4 of 4

Repairs Expense 79000 79500 80000 80500 81000 81500 82000 89000 89500 90000 Professional Salaries-Billable Professional Salaries-Nonbillable Travel Expense Uniforms Utilities Expense Telephone Expense Depreciation Expense Other Expense Purchase Disc-Expense Items Gain/Loss on Sale of Assets

Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses

mk:@MSITStore:C:\PROGRA~2\PEACHT~1\Help\Business.chm::/Dentist/Dentist_Offi... 12/19/2010