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Chart of Accounts

Assets
Account
Codes Account Titles Description
Current assets
100 Cash  It is the most liquid asset and is vital for the solvency of a company.
 is classified as a current asset on the balance sheet and is
therefore increased on the debit side and decreased in the credit
side.
 will usually appear at the top of the current asset section of the
balance sheet because these items are listed in order of liquidity.
103 Cash Equivalents  are short-term investments that are readily convertible known
amounts of cash which are subject to an insignificant risk to
changes in value.
 Examples:
Certificate of Deposit Commercial Paper Money Market Funds
Short-term Government bonds Marketable Securities
Treasury Bills
105 Marketable Securities  are stocks and bonds purchased by enterprise and are to be held
for only a short span of time. They are usually purchased a business
has an excess cash.
120 Accounts Receivable  amounts owed to the for services performed or products sold but
not yet paid for.
 is the money that a company has a right to receive because it had
provided customers with goods and/or services
101 Notes Receivable  represents claims for which formal instruments of credit are issued
as evidence of debt, such as a promissory note.
 are financial assets of a business which arise when other parties
make a documented promise to pay a certain sum on demand or on
a specific date.
124 Interest Receivable  The current asset that represents the amount of interest revenue
that was reported as earned, but has not yet been received.
104 Accrued Income  is earnings from investments that have not yet been received by the
investing entity, and to which the investing entity is entitled.
 is earned in a fund or by a company for providing a service or
selling a product that has yet to be received.
106 Prepaid Insurance  Cost of insurance that is paid in advance and includes a future
accounting period.
108 Inventories  consist of raw material, work-in-process and finished goods which
are held by a business in ordinary course of business, either for
sale or for the purpose of using them in the process of producing
goods and services.
107 Merchandise Inventory  cost of merchandise purchased but has not yet been sold.

112 Supplies  cost of supplies that haven’t been used. Supplies that have been
used are recorded in Supplies Expense.
111 Allowance for Bad Debt  also known as an allowance for doubtful accounts
 reduces the reported amount of accounts receivable.
118 Advances to Employees  used to record amounts given to an employee with the expectation
of repayment.
153 Trade Receivables  is the total amount receivable to a business for sale of goods or
services provided as a part of their business operations.
Non-Current assets
115 Long term INvestment  represents the company's investments, including stocks, bonds, real
estate and cash, that it intends to hold for more than a year.
170 Land  cost to acquire and prepare land for use by the company.
171 Building  cost to purchase or construct buildings for use by the company.
175 Equipment  cost to acquire and prepare equipment for use by the company
181 Furniture and Fixtures  items considered as personal property unless they are affixed to the
real property, such as chairs, desks, filing cabinets, computer
equipment, copier, fax machine, telephone equipment.
199 Intangible Assets  are the long-term resources of an entity, but have no physical
existence.
 It includes patents, copyrights, franchises, goodwill, trademarks,
trade names, the general interpretation also includes software and
other intangible computer based assets.
169 Accumulated  is an asset account with a credit balance (also known as a contra
Depreciation asset account).
 is the total depreciation for a fixed asset that has been charged to
expense since that asset was acquired and made available for use.
Liabilities
Current Liabilities
200 Trade Payables  is an amount billed to a company by its suppliers for goods delivered to
or services consumed by the company in the ordinary course of
business.
205 Accounts Payable  is the aggregate amount of an entity's short-term obligations to
pay suppliers for products and services which the entity purchased
on credit.
206 Notes Payable  The amount of principal due on a formal written promise to pay.
Loans from banks are included in this account.
208 Loan Payable  is a loan you have received from someone and so is "payable" by
you.
234 Utilities Payable  is the amount owed to suppliers for electricity, gas, Internet
connections, telephones, and water.
 This liability is considered a current liability, since the amounts
owed are typically payable in less than one year.
255 Unearned Revenue  also called deferred revenue, is the liability or amount of money
owed for payment of goods or services by a customer before the
goods or services have been delivered to that customer.
284 Accrued Liabilities  are liabilities that reflect expenses that have not yet been paid or
logged under accounts payable during an accounting period.
 a company's obligation to pay for goods and services that have
been provided for which invoices have not yet been received.
299 Salaries Payable  is a liability account that contains the amounts of any salaries
owed to employees, which have not yet been paid to them.
280 Interest Payable  is a current liability account that is used to report the amount of
interest that has been incurred but has not yet been paid as of the
date of the balance sheet.
Non-current Liabilities
247 Mortgage Payable  is the liability of a property owner to pay a loan that is secured by
property.
271 Bonds Payable  generally a long term liability account containing the face amount,
par amount, or maturity amount of the bonds issued by a company
that are outstanding as of the balance sheet date.
Owner’s equity
302 Capital  refers to financial assets or the financial value of assets, such as
funds held in deposit accounts, as well as the tangible machinery
and production equipment used in environments such as factories
and other manufacturing facilities.
305 Drawing  The withdrawal of business cash or other assets by the owner for
the personal use of the owner.
318 Income Summary  The net revenue or loss that a company made over a particular
accounting period that is typically one year.
 The resulting profit or loss in the income summary is then shifted
into retained earnings.
Income/revenues
410 Service Income  is an operating revenue account and includes work that has been
fully performed, irrespective of whether or not it has yet been billed
for.
411 Interest Income  is the amount of interest that has been earned during a specific time
period. This amount can be compared to the investments balance to
estimate the return on investment that a business is generating.
426 Sales Discount  is a reduction in the price of a product or service that is offered by
the seller, in exchange for early payment by the buyer. This
approach is commonly used when a seller is in immediate need of
cash.
401 Sales  the number of goods, products, or services that a company sells
within a certain time period.

expenses
504 Salary  fixed compensation paid regularly for services.
 is paid, most frequently, in a bi-weekly paycheck to an exempt or
professional employee.
507 Utility Expenses  is the cost consumed in a reporting period related to the following
types of expenditures: Electricity. Heat (gas) Sewer. Water.
543 Taxes (Income Taxes)  Annual charge levied on both earned income (wages, salaries,
commission) and unearned income (dividends, interest, rents).
515 Rent Expenses  equals how much money you must pay a lessor every month or
quarter, depending on the lease agreement
512 Cost of Good Sold  is the direct costs attributable to the production of the goods sold in
a company.
576 Purchases  is the organized acquisition of goods and services on behalf of the
buying entity.
531 Purchase Discount  is an offer from the supplier to the purchaser, to reduce the
payment amount if the payment is made within a certain period of
time.
505 Salaries Expenses  expenses incurred for the work performed by salaried employees
during the accounting period. These employees normally receive a
fixed amount on weekly, monthly or annual basis.
510 Wages Expenses  expenses incurred for the work performed by non-salaried
employees during the accounting period. These employees normally
receive a hourly rate of pay.
540 Supplies Expenses  cost of supplies used up during the accounting period.
511 Telephone Expenses  cost of telephone using during the accounting period.
599 Advertising Expenses  costs incurred by the company during the accounting period for ads,
promotions, and other selling and expenses (other than salaries).
582 Depreciation Expenses  cost of long-term assets allocated to expense during the current
accounting period.