Number
101
Account Title
Petty Cash
102
Cash on Hand
103
104
105
savings Account
106
Investments-Money market
107
Investments-Certificate of deposit
108
accounts receivable
109
other receivable
110
111
112
Supplies inventory
113
114
115
116
117
Prepaid Expenses
118
Employee advances
119
Notes Receivable-Current
120
Prepaid Interest
121
Chart of Accounts
Current Assets
Fixed Assets
Account
Number
Account Title
122
123
Equipment
124
Vehicles
125
126
Leasehold Improvements
127
Buildings
128
Building Improvements
129
Land
130
131
132
133
134
135
Other Assets
Account Number
Account Title
136
Deposits
137
Organization costs
138
139
140
Current Liabilities
Account Number
Account Title
141
Accounts Payable
142
Accrued Expenses
143
144
Wages Payable
145
146
147
148
149
150
SUTA Payable
151
152
153
154
155
156
157
Equity Accounts
158
Notes Payable
159
Land Payable
160
Equipment Payable
161
Vehicles Payable
162
163
Deferred Revenue
164
Revenue Accounts
4000
Product #1 Sales
4020
Product #2 Sales
4040
Product #3 Sales
4060
Interest Income
4080
Other Income
4540
4550
4800
4900
Sales Discounts
Product #1 Cost
5010
Product #2 Cost
5020
Product #3 Cost
5050
5100
5150
5200
5250
Commissions
5300
5700
5730
5750
5800
5850
Inventory Adjustments
5900
5950
Purchase Discounts
Expenses
6000
6010
Advertising Expense
6050
Amortization Expense
6100
Auto Expenses
6150
6200
Bank Fees
6250
6300
6350
6400
Depreciation Expense
6450
6500
6510
6520
6530
6550
Freight Expense
6600
Gifts Expense
6650
6660
6670
6700
6710
6750
Interest Expense
6800
6850
6900
Licenses Expense
6950
7000
Maintenance Expense
7050
7100
Office Expense
7200
7250
7300
Other Taxes
7350
Postage Expense
7400
7450
7460
7550
7600
Telephone Expense
7620
Training Expense
7650
Travel Expense
7700
7750
Wages Expense
7800
Utilities Expense
8900
Other Expense
9000