Accounting
Chart of Accounts
Every account is a live ledger — click through to record a transaction.
Assets
| Account | Category | Balance |
|---|---|---|
| Cash and Cash Equivalents | current asset | — |
| Accounts Receivable | current asset | — |
| Prepaid Expenses | current asset | — |
| Inventories | current asset | — |
| Other Current Assets | current asset | — |
| Property, Plant & Equipment | fixed asset | — |
| Leasehold Improvements | fixed asset | — |
| Vehicles | fixed asset | — |
| Furniture & Fixtures | fixed asset | — |
| Accumulated Depreciation | fixed asset | — |
| Equity and Other Investments | long term investment | — |
| Investment Capital | long term investment | — |
| Stocks Investments | long term investment | — |
| Bonds and Notes Receivable | long term investment | — |
| Goodwill | long term investment | — |
| Intangible Assets | long term investment | — |
| Security Deposits | other asset | — |
| Deferred Tax Assets | other asset | — |
| Other Noncurrent Assets | other asset | — |
Liabilities
| Account | Category | Balance |
|---|---|---|
| Accounts Payable | current liability | — |
| Accrued Wages | current liability | — |
| Accrued Compensation | current liability | — |
| Unearned Revenue | current liability | — |
| Taxes Payable | current liability | — |
| Other Current Liabilities | current liability | — |
| Notes Payable | long term liability | — |
| Long-Term Debt | long term liability | — |
| Lease Liabilities | long term liability | — |
| Deferred Tax Liabilities | long term liability | — |
| Pension/Employee Benefit Obligations | long term liability | — |
Equity
| Account | Category | Balance |
|---|---|---|
| Common Stock / Share Capital | owners equity | — |
| Additional Paid-In Capital | owners equity | — |
| Treasury Stock | owners equity | — |
| Retained Earnings | owners equity | — |
| Accumulated Other Comprehensive Income | owners equity | — |
| Dividends Declared | owners equity | — |
Revenue
| Account | Category | Balance |
|---|---|---|
| Sales Revenue | operating revenue | — |
| Service Revenue | operating revenue | — |
| Rental Income | operating revenue | — |
| Interest Income | operating revenue | — |
| Gain on Asset Disposal | other revenue | — |
| Unusual or Infrequent Gains | other revenue | — |
Expenses
| Account | Category | Balance |
|---|---|---|
| Cost of Goods Sold | cost of sales | — |
| Raw Materials Expense | cost of sales | — |
| Distribution Expense | cost of sales | — |
| Payroll Expense | operating expense | — |
| Rental Expense | operating expense | — |
| Utilities (Water & Electricity) | operating expense | — |
| Depreciation Expense | operating expense | — |
| Amortization Expense | operating expense | — |
| Repairs & Maintenance | operating expense | — |
| Advertising & Marketing | sga expense | — |
| Insurance Expense | sga expense | — |
| Office Supplies | sga expense | — |
| Professional Fees | sga expense | — |
| Travel & Entertainment | sga expense | — |
| Interest Expense | finance cost | — |
| Bank Fees | finance cost | — |
| Loan Amortization | finance cost | — |
| Loss on Asset Disposal | other expense | — |
| Income Tax Expense | other expense | — |
| Impairment Losses | other expense | — |