Ledger account numbering example.
1000 ASSETS
2000 LIABILITIES
3000 OWNERS EQUITIES
4000 REVENUE
5000 COST OF GOODS SOLD
6000 – 7000 OPERATING EXPENSES
Simple Example Chart of Accounts
Asset Accounts
- 101 Bank/Cash at Bank[
- 102 Cash
- 108 Deferred Expense
- 110 Other A52312
- 112 Accounts Receivable
- 116 Supplies
- 130 Prepaid Insurance
- 157 Equipment
- 158 Accumulated Depreciation Equipment
Liability Accounts
- 200 Notes Payable
- 201 Accounts Payable
- 209 Unearned Service Revenue
- 230 Interest Payable
- 231 Deferred Gross profit
Equity Accounts (for sole proprietorship and partnerships)
- 300 Owner’s capital
- 311 Share Capital-Ordinary
- 320 Retained Earnings
- 330 Capital contributions
- 332 Dividends
- 350 Income Summary
- 360 Drawings (Distributions)
Equity Accounts (for corporations)
- 300 Dividend
- 310 Capital in excess of par
- 330 Retained earnings
Profit & Loss Accounts
Revenue Accounts
- 400 Rental Income
- 410 Sales Income
- 420 Interest Income
- 430 Other Income
Expense Accounts
- 570 0000Office Expense
- 585 Computer Expenses
- 595 Communication Expense
- 597 Labour & Welfare Expenses
- 610 Advertising Expenses
- 599 Printing & Stationery Expenses
- 631 Supplies Expense
- 007 Depreciation Expense
- 722 Insurance Expense
- 726 Salaries and Wages Expense
- 729 Rent Expense
- 732 Utilities Expense
- 905 Interest Expense
Swedish BAS chart of accounts layout
Asset accounts
- 1150 Buildings and land assets
- 1200 Inventories, Machines
- 1210 Alterna
- 1220 IngDirect Savings
- 1230 Tangerine chequing
- 1240 Account Receivable
Liability accounts
- 2300 Loans
- 2400 Short debts (payables 2440)
- 2500 Income Tax Payable
- 2600 VAT Payable
- 2700 Wages Payable
- 2800-2999 other liabilities
Profit & Loss accounts
Revenue accounts
- 3000 Revenue Accounts
Expense accounts
- 4000 Costs directly related to revenues
- 5000-7999 General expense Accounts
- 8000 Financial Accounts
- 9000 Contra-accounts
Source:
https://en.wikipedia.org/wiki/Chart_of_accounts#Example_Chart_of_Accounts
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