A Sample Chart of Accounts

A "typical" chart of accounts is shown below. Each account is of a given account type. This example is a combination of some typical business and personal accounts.

• Assets

  • Cash On Hand

    • Checking account

    • Money Market Account

    • Certificate of Deposit

  • Fixed Assets

    • Furniture

    • Computers

    • Jewelry, Collectibles

    • Tools, Machinery

  • Investments

    • Stocks

    • Bonds

    • Mutual Funds

    • Real Estate

• Liabilities

  • Taxes

    • Federal Income Tax

    • Social Security

    • Medicare

    • FUTA

    • State Income Tax

  • Accounts Payable

    • MasterCard

    • Visa

    • American Express

    • Diner's Club

  • Loans

    • Debentures

    • School Loan

    • Uncle Harry's Tide-me-over

• Equity

  • Retained Earnings

  • Current Year Earnings

  • Historical Adjustments

• Income

  • Interest Income

    • Bank Account Interest

    • Certificate of Deposit

    • Bond Interest

  • Dividends

    • Stock

    • Mutual Fund

  • Consulting

    • ABC Design

    • PQR Infomatics

  • Salary

    • My Day Job

  • Commissions

    • Royalties

• Expenses

  • Rent and Utilities

    • Rent

    • Rent Late Fees

    • Electricity

    • Gas

    • Phone

    • Internet

    • Cable TV

  • Office Expenses

    • Accounting

    • Legal

    • Software

    • Postage

    • Bank Charges

    • Credit Card Charges

    • Toner, Paper, Paper Clips

  • Auto Expenses

    • Gas

    • Insurance

    • Repair

    • Rental

  • Taxes

    • Social Security

    • Unemployment

    • IRS penalties

  • Wages and Salaries

    • Consulting

    • Wages

    • Health Insurance

  • Travel

    • Air

    • Hotel

    • Meals

    • Auto

  • Marketing

    • Advertising

    • Trade Shows

    • Give Aways