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    Sample Chart of Accounts
      Number Account Type Balance Type  
    (under normal circumstances)
    Balance Sheet:    
           
    Assets:    
    1000 Checking Cash Debit
    1010 Savings Cash Debit
    1030 Short-Term Investments Cash Debit
    1200 Accounts Receivable Accounts Receivable Debit
    1201 Allowance for Doubtful Accounts Accounts Receivable Debit
    1250 Employee Loans Other Current Assets Debit
    1300 Prepaid Expenses Other Current Assets Debit
    1400 Inventory Inventory Debit
    1410 Work-In-Process Inventory Debit
    1500 Capitalized Equipment Fixed Assets Debit
    1510 Buildings and Real Estate Fixed Assets Debit
    1590 Amortized Assets Fixed Assets Debit
    1599 Accumulated Depreciation & Amortization Fixed Assets - Contra Account Debit
    1900 Other Assets Other Assets Debit
    Liabilities:      
    2000 Accounts Payable Accounts Payable
    Credit
    2010 Trade Accounts Payable Accounts Payable
    Credit
    2090 Credit Cards Payable Accounts Payable
    Credit
    2120 Payroll Taxes Withheld Other Current Liabilities
    Credit
    2160 Health Ins Withhold Liability Other Current Liabilities
    Credit
    2200 Sales Tax Payable Other Current Liabilities
    Credit
    2400 Income Taxes Payable Other Current Liabilities
    Credit
    2490 Short-Term Portion of Notes Payable Other Current Liabilities
    Credit
    2500 Notes Payable Long Term Liabilities
    Credit
    2600 Notes Payable Long Term Liabilities
    Credit
    2899 Less: Short-Term Portion of N/P Long Term Liab. - Contra Account
    Credit
    2900 Deferred Income Taxes Other Long Term Liabilities
    Credit
    Equity:      
    3000 Common Stock Equity
    Credit
    3100 Addition Paid in Capital Equity
    Credit
    3500 Retained Earnings Equity
    Credit
    Income Statement:
    Income:      
      4000 Income Income (Sales)   Credit  
    4010 Income Income (Sales)
    Credit
    4020 Income Income (Sales)
    Credit
    4030 Income Income (Sales)
    Credit
    4100
    Reimbursible Expenses
    Income (Sales)
    Credit
    4900
    Reimbursible Expenses
    Income (Sales) - Contra Account
    Credit
    4901
    Reimb. Exp. - Meals and Entertainment
    Income (Sales) - Contra Account
    Credit
    Cost of Goods Sold:      
      5000 Materials Cost of Goods sold Debit    
      5010 Materials Cost of Goods sold Debit    
    5020 Materials Cost of Goods sold Debit
    5100 Direct Labor Cost of Goods sold Debit
    5110 Direct Labor Cost of Goods sold Debit
    5120 Direct Labor Cost of Goods sold Debit
    Operating Expenses:      
    6000 Accounting Expenses Debit
    6020 Advertising and Marketing Expenses Debit
    6040 Bank Service Charges Expenses Debit
    6060 Books & Reference Items Expenses Debit
    6080 Charitable Contributions Expenses Debit
    6100 Continuing Education Expenses Debit
    6120 Hardware / Software Purchases Expenses Debit
    6121
    Capitalized Purchases
    Expenses - Contra Account Debit
    6140 Insurance - Liability Expenses Debit
    6160 Insurance - Health Expenses Debit
    6180 Licenses, Dues & Subscriptions Expenses Debit
    6190 Legal Fees Expenses Debit
    6200 Office Expenses Expenses Debit
    6300 Payroll Processing Fees Expenses Debit
    6310 Payroll Taxes Expenses Debit
    6400 Postage and Delivery Expenses Debit
    6450 Professional Fees Expenses Debit
    6500 Rent Expenses Debit
    6550 Repairs and Maintenance Expenses Debit
    6600 Salaries and Wages Expenses Debit
    6650 Staff Meetings & Kitchen Supplies Expenses Debit
    6670 Supplies Expenses Debit
    6680 Supplies - Printing & Repro. Expenses Debit
    6900 Telephone Expenses Debit
    6950 Travel Expenses Debit
    6951
    Travel - Meals & Entertainment
    Expenses Debit
    6990 Utilities Expenses Debit
    Other Income:      
    7010 Interest Income Income
    Credit
    7030 Other Income Income
    Credit
    Other Expenses      
    8100 Depreciation Expense Expenses Debit
    8200 Interest Expense Expenses Debit
    Income Tax Expenses:      
    9000 Income Taxes - Federal Expenses Debit
    9010 Income Taxes - State & Local Expenses Debit