United States - Chart of Accounts-8

Please login to fork and edit this chart

United States - Chart of Accounts-8

Assets - j0F
- Current Assets - j0F Cash
  - 10000 - Cash - j0F Cash
    - 10100 - Checking Accounts - j0F Bank
    - 10200 - Payroll Checking - j0F Bank
    - 10300 - Savings Accounts - j0F Bank
    - 10400 - Investment Accounts - j0F
    - 10500 - Petty Cash - j0F Cash
  - 11000 - A/R - j0F Receivable
    - 11100 - Accounts Receivable - j0F Receivable
    - 11900 - Allowance for Uncollectible Accounts - j0F
  - 12000 - N/R - j0F Receivable
    - 12100 - Notes Receivable - j0F
    - 12900 - Allowance for Bad Debts - j0F
  - 13000 - Other Current Assets - j0F
    - 13100 - Inventory - j0F Stock
    - 13120 - Pre-Paid Inventory - j0F Stock
    - 13150 - Reserve for Obscolescence - j0F
    - 13200 - Supplies - j0F
    - 13300 - Pre-Paid Expenses - j0F
    - 13400 - Misc Current Assets - j0F
    - 13500 - Deposits - j0F Cash
    - 13600 - Accruals - j0F Cash
    - 13900 - Undeposited Funds - j0F Cash
- Long Term Assets - j0F
  - 15000 - Property, Plant & Equipment - j0F Fixed Asset
    - 15100 - Land - j0F Fixed Asset
    - 15200 - Building - j0F Fixed Asset
    - 15300 - Machinery & Equipment - j0F Fixed Asset
    - 15400 - Vehicles - j0F Fixed Asset
    - 15500 - Furniture - j0F Fixed Asset
    - 15600 - Computer & Peripherals - j0F Fixed Asset
    - 15700 - Leasehold Improvements - j0F
  - 16000 - Accumulated Depreciation & Amortization - j0F Depreciation
    - 16100 - Building - Accumulated Depreciation/Amortization - j0F Accumulated Depreciation
    - 16200 - Equipment - Accumulated Depreciation/Amortization - j0F Accumulated Depreciation
    - 16300 - Vehicles - Accumulated Depreciation/Amortization - j0F Accumulated Depreciation
    - 16400 - Furniture - Accumulated Depreciation/Amortization - j0F Accumulated Depreciation
    - 16500 - Computer - Accumulated Depreciation/Amortization - j0F Accumulated Depreciation
    - 16600 - Leasehold - Accumulated Depreciation/Amortization - j0F Accumulated Depreciation
  - 17000 - Investments and Other Assets - j0F
    - 17200 - Investment in Coop - j0F
  - 18000 - Intercompany Receivables - j0F Receivable
  - 19000 - Other Non-Current Assets - j0F
    - 19100 - Organizational Costs (Startup) - j0F
    - 19200 - Trademarks & Patents - j0F
    - 19300 - Licenses - j0F
    - 19400 - Goodwill - j0F
    - 19500 - Intangible Assets - Capitalized Software Costs - j0F
Equity - j0F
- 30100 - Opening Balance - j0F
- 30200 - Contributions - j0F
- 30300 - Withdrawals - j0F
- 30400 - Retained Earnings - j0F
Expenses - j0F
- 50000 - Cost of Goods Sold - j0F Cost of Goods Sold
  - 51000 - Inventory Purchases - j0F Cost of Goods Sold
  - 52000 - Freight - j0F Cost of Goods Sold
  - 53000 - Inventory Adjustments - j0F Stock Adjustment
  - 54000 - Purchase Returns & Allowances - j0F Cost of Goods Sold
  - 55000 - Purchase Discounts - j0F Cost of Goods Sold
  - 59000 - Expenses Included in Valuation - j0F Expenses Included In Valuation
- 60000 - Cost of Services - j0F Cost of Goods Sold
  - 61000 - Labor - j0F Cost of Goods Sold
  - 62000 - Management Sourcing - j0F Cost of Goods Sold
  - 63000 - Licensing - j0F Cost of Goods Sold
- 70000 - Operating Expenses - j0F
  - 70100 - Advertising & Promotional Expense - j0F
    - 70110 - Amazon Charges - j0F
  - 70200 - Amortization Expense - j0F
  - 70300 - Auto Expense - j0F
  - 70400 - Bad Debt Expense - j0F
  - 70500 - Bank Service Charge - j0F
  - 70600 - Commission Expense - j0F
  - 70700 - Depreciation - j0F Depreciation
  - 70800 - Dues/Fees/Subscriptions - j0F
  - 70900 - Equipment Maintenance - j0F
  - 71000 - Equipment Leases/Rentals - j0F
  - 71100 - Freight & Shipping Expense - j0F
  - 71200 - Gift Expense - j0F
  - 71300 - Insurance Expense - j0F
  - 71400 - Interest Expense - j0F
  - 71500 - License Expense - j0F
  - 71600 - Maintenance Expense - j0F
  - 71700 - Meals & Entertainment - j0F
  - 71800 - Office Supplies & Equipment - j0F
  - 71900 - Printing - j0F
  - 72000 - Postage & Mailing - j0F
  - 72100 - Security - j0F
  - 72200 - Supplies - j0F
  - 72300 - Telecommunications/Internet - j0F
  - 72400 - Transportation - j0F
  - 72500 - Travel & Lodging - j0F
- 73000 - Professional Fees - j0F
  - 71200 - Advertising & Marketing Fees - j0F
  - 71300 - Legal Fees - j0F
  - 71400 - Patent & Trademark Fees - j0F
  - 73100 - Accounting Fees - j0F
- 74000 - Building & Grounds - j0F
  - 74100 - Facility Rent/Parking/Storage - j0F
  - 74200 - Building & Grounds Maintenance - j0F
  - 74300 - Repair & Maintenace Supplies - j0F
  - 74400 - Utilities - j0F
  - 74500 - Property Taxes & Assessments - j0F
  - 74600 - Property & Liability Insurance - j0F
- 75000 - Salaries & Benefits - j0F
  - 75100 - Wages & Allowances - j0F
  - 75200 - Employee Benefits - j0F
  - 75300 - Employer Payroll Taxes - j0F
  - 75400 - Payroll Processing Fees - j0F
  - 75500 - Employer Retirement Contribution - j0F
  - 75600 - Workers Comp Insurance - j0F
  - 75700 - Staff Training & Development - j0F
- 75900 - Gain/(Loss) on Asset Sale - j0F
- 78000 - Other Expenses - j0F
  - 78100 - Round Off - j0F Round Off
Income - j0F
- 40000 - Merchandise Sales - j0F
  - 40100 - Amazon Sales - j0F
  - 40150 - Amazon Sales Discounts - j0F
  - 40160 - Amazon Returns & Allowances - j0F
  - 40500 - Non-Amazon Sales - j0F
  - 40550 - Non-Amazon Sales Discounts - j0F
  - 40560 - Non-Amazon Sales Discounts - j0F
- 41000 - Consulting & Services - j0F
- 42000 - Rental Income - j0F
- 43000 - Coop Income - j0F
- 44000 - Interest & Dividends - j0F
- 45000 - Gain/(Loss) on Investments - j0F
- 46000 - Gain/(Loss) on Sale of Assets - j0F
- 49000 - Other Income - j0F
Liabilities - j0F
- Current Liabilities - j0F Payable
  - 20000 - A/P - j0F Payable
    - 20100 - Accounts Payable - j0F Payable
    - 20300 - Vendor Pre-Payment - j0F Payable
    - 20400 - Inventory Received But Not Billed - j0F Stock Received But Not Billed
    - 20500 - Credit Card Payable - j0F Payable
  - 21000 - Other Current Liabilities - j0F Payable
    - 21100 - Bank Loan Payable - j0F Bank
    - 21150 - Notes Payable - j0F Payable
    - 21200 - Current Portion of Long Term Debt - j0F Payable
    - 21250 - Salaries and Wages Payable - j0F Payable
    - 21300 - Withholding - FICA/Medical/401k - j0F Payable
    - 21350 - Payroll/Employment Taxes Payable - j0F Payable
    - 21400 - Accrued Payroll - j0F Payable
    - 21450 - Accrued Commissions - j0F Payable
    - 21500 - Accrued Vacation - j0F Payable
    - 21550 - Accrued Payroll Taxes & Benefits - j0F Payable
    - 21600 - Other Accrued Liabilities - j0F Payable
    - 21650 - Estimated Warranty Costs - j0F Payable
    - 21700 - Sales Tax Payable - j0F Payable
    - 21750 - State Excise Tax Payable - j0F Payable
    - 21800 - Federal Excise Tax Payable - j0F Payable
    - 21850 - Other Payables & Liabilities - j0F Payable
  - 25000 - Other Accrued Expenses - j0F Payable
    - 25100 - Accrued - Federal Income Taxes - j0F Payable
    - 25200 - Accrued - State Income Taxes - j0F Payable
    - 25300 - Deferred - State Income Taxes - j0F Payable
- Long Term Liabilities - j0F Payable
  - 27000 - Long Term Debt - j0F Payable
    - 27100 - Note Payable - j0F Payable
    - 27500 - Mortgage Payable - j0F Payable
  - 28000 - Intercompany Payables - j0F Payable
  - 29000 - Other Non-Current Liabilities - j0F Payable

MOHAMMAD JUMA September 24, 2019

Dear Sir . thank you first for helping . just I want to ask you about (gain/loss on sale of assets) account in the charts . is it in expenses item or revenue item ? as you know in erp chart it must be put your items in the chart before . so this account Duplicate with two accounts . thanks

Add Comment