Template Name (Industry Type)	Listed Accounts
Accounting or Bookkeeping	Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 41000 Accounting Services Income Income 42700 Consulting Income Income 49400 Tax Preparation Services Income Income   Markup Income   Services Income 50500 Contracted Services Cost of Goods Sold 60000 Advertising and Promotion Expenses 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61000 Business Licenses and Permits Expenses 61700 Computer and Internet Expenses Expenses 62000 Continuing Education Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 63300 Insurance Expense Expenses 63310 Insurance Expense:General Liability Insurance Expenses 63330 Insurance Expense:Life and Disability Insurance Expenses 63350 Insurance Expense:Professional Liability Expenses 63360 Insurance Expense:Worker's Compensation Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66500 Postage and Delivery Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 68600 Utilities Expenses 70000 Finance Charge Income Other Income
Advertising or Public Relations	15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 47900 Sales Income   Markup Income   Services Income 51700 Media Purchased for Clients Cost of Goods Sold 53500 Subcontracted Services Cost of Goods Sold 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64200 Marketing Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Agriculture or Ranching or Farming	15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 41200 Agricultural Program Payments Income 42500 Commodity Credit Loans Income 42800 Cooperative Distributions Income 42900 Crop Insurance Proceeds Income 43000 Crop Sales Income 44100 Fuel Tax Credits and Other Inc. Income   Markup Income   Services Income 60400 Bank Service Charges Expenses 61100 Car and Truck Expenses Expenses 61500 Chemicals Purchased Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 63000 Fertilizers and Lime Expenses 63100 Freight and Trucking Expenses 63200 Gasoline, Fuel and Oil Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 67500 Seeds and Plants Purchased Expenses 67800 Small Tools and Equipment Expenses 67900 Storage and Warehousing Expenses 68100 Telephone Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Art, Writing, or Photography	15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 24500 Advance Customer Payments Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 47900 Sales Income   Markup Income   Services Income 53500 Subcontracted Services Cost of Goods Sold 60000 Advertising and Promotion Expenses 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 62600 Equipment Rental Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66500 Postage and Delivery Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Automotive Sales or Repair	15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 24500 Advance Customer Payments Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 47900 Sales Income   Markup Income   Services Income 53500 Subcontracted Services Cost of Goods Sold 60000 Advertising and Promotion Expenses 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 62600 Equipment Rental Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66500 Postage and Delivery Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Church or Religious Organization	Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 41500 Benevolence Offerings Income 41800 Building Fund Income 42200 Children's Church Offering Income 46100 Mission Offerings Income 47000 Pledges Income 49100 Special Services Income Income 49500 Tithes/Offerings Income 49700 Youth Group Income   Markup Income   Services Income 60000 Advertising and Promotion Expenses 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 60800 Building and Property Security Expenses 61400 Charitable Contributions Expenses 61700 Computer and Internet Expenses Expenses 61800 Conferences and Meetings Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 62700 Evangelism and Special Events Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 63800 Landscaping Expenses Expenses 64600 Ministry Expenses Expenses 64900 Office Supplies Expenses 65200 Outside Services Expenses 66000 Payroll Expenses Expenses 66500 Postage and Delivery Expenses 66600 Printing and Reproduction Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 67800 Small Tools and Equipment Expenses 68100 Telephone Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Construction General Contractor	12600 Construction in Progress Other Current Assets 13400 Retainage Receivable Other Current Assets   Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 42600 Construction Income Income   Markup Income 50100 Blueprints and Reproduction Cost of Goods Sold 50200 Bond Expense Cost of Goods Sold 50400 Construction Materials Costs Cost of Goods Sold 50800 Equipment Rental for Jobs Cost of Goods Sold 51900 Other Construction Costs Cost of Goods Sold 53600 Subcontractors Expense Cost of Goods Sold 53800 Tools and Small Equipment Cost of Goods Sold 54100 Worker's Compensation Insurance Cost of Goods Sold 60100 Auto and Truck Expenses Expenses 60400 Bank Service Charges Expenses 61000 Business Licenses and Permits Expenses 62400 Depreciation Expense Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 68100 Telephone Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Construction Trades (Plumber, Electrician, HVAC, etc.)	Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 15300 Construction Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 24600 Customer Deposits Received Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 45100 Job Income Income   Markup Income 50800 Equipment Rental for Jobs Cost of Goods Sold 51400 Job Materials Purchased Cost of Goods Sold 52000 Other Job Related Costs Cost of Goods Sold 53600 Subcontractors Expense Cost of Goods Sold 53800 Tools and Small Equipment Cost of Goods Sold 54100 Worker's Compensation Insurance Cost of Goods Sold 60100 Auto and Truck Expenses Expenses 60400 Bank Service Charges Expenses 61000 Business Licenses and Permits Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 68100 Telephone Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Design, Architecture, or Engineering	15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 24500 Advance Customer Payments Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 42700 Consulting Income Income 43200 Design Income Income   Markup Income 50100 Blueprints and Reproduction Cost of Goods Sold 53500 Subcontracted Services Cost of Goods Sold 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61000 Business Licenses and Permits Expenses 61700 Computer and Internet Expenses Expenses 62000 Continuing Education Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 68100 Telephone Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Financial Services other than Accounting or Bookkeeping	Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 42400 Commission Income Income 48700 Services Income Income   Markup Income   Services Income 60000 Advertising and Promotion Expenses 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61000 Business Licenses and Permits Expenses 61700 Computer and Internet Expenses Expenses 62000 Continuing Education Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66500 Postage and Delivery Expenses 66600 Printing and Reproduction Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
General Product-based Business	Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 47900 Sales Income 48900 Shipping and Delivery Income Income   Markup Income   Services Income 51100 Freight and Shipping Costs Cost of Goods Sold 51800 Merchant Account Fees Cost of Goods Sold 52300 Product Samples Expense Cost of Goods Sold 52900 Purchases - Resale Items Cost of Goods Sold 60000 Advertising and Promotion Expenses 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66500 Postage and Delivery Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
General Service-based Business	Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 47900 Sales Income   Markup Income   Services Income 60000 Advertising and Promotion Expenses 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Hair Salon, Beauty Salon, or Barber Shop	15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 18700 Security Deposits Asset Other Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 47600 Retail Product Sales Income 48700 Services Income Income   Markup Income   Services Income 51800 Merchant Account Fees Cost of Goods Sold 52900 Purchases - Resale Items Cost of Goods Sold 60000 Advertising and Promotion Expenses 60400 Bank Service Charges Expenses 61000 Business Licenses and Permits Expenses 61700 Computer and Internet Expenses Expenses 62000 Continuing Education Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 67400 Salon Supplies, Linens, Laundry Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Information Technology (Computers, Software)	Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 42700 Consulting Income Income 48000 Sales - Hardware Income 48100 Sales - Software Income 48200 Sales - Support and Maintenance Income 48900 Shipping and Delivery Income Income   Markup Income   Services Income 51100 Freight and Shipping Costs Cost of Goods Sold 51800 Merchant Account Fees Cost of Goods Sold 52700 Purchases - Hardware for Resale Cost of Goods Sold 53000 Purchases - Software for Resale Cost of Goods Sold 60000 Advertising and Promotion Expenses 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61700 Computer and Internet Expenses Expenses 62000 Continuing Education Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Insurance Agency or Broker	Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 42400 Commission Income Income   Markup Income   Services Income 60000 Advertising and Promotion Expenses 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61000 Business Licenses and Permits Expenses 61700 Computer and Internet Expenses Expenses 62000 Continuing Education Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66500 Postage and Delivery Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Lawn Care or Landscaping	15000 Furniture and Equipment Fixed Assets 15800 Landscaping Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 44900 Installation Services Income 45700 Maintenance Services Income   Markup Income   Services Income 51600 Materials Costs Cost of Goods Sold 54100 Worker's Compensation Insurance Cost of Goods Sold 60000 Advertising and Promotion Expenses 60100 Auto and Truck Expenses Expenses 60400 Bank Service Charges Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66500 Postage and Delivery Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Legal Services	10900 Client Trust Account Bank 12300 Advanced Client Costs Other Current Assets 12310 Advanced Client Costs:Court Costs Other Current Assets 12320 Advanced Client Costs:Expert Witness Fees Other Current Assets 12330 Advanced Client Costs:Filing Fees Other Current Assets   Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 18700 Security Deposits Asset Other Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 45400 Legal Fee Income Income   Markup Income   Services Income 60000 Advertising and Promotion Expenses 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61700 Computer and Internet Expenses Expenses 62000 Continuing Education Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66500 Postage and Delivery Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 67300 Research Services Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Lodging (Hotel, Motel)	Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 15200 Buildings and Improvements Fixed Assets 15600 Land Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 24700 Customer Deposits Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 43900 Food and Beverage Sales Income 44300 Gift Shop and Vending Sales Income 45600 Lodging Sales Income   Markup Income   Services Income 51500 Linens and Lodging Supplies Cost of Goods Sold 51800 Merchant Account Fees Cost of Goods Sold 52900 Purchases - Resale Items Cost of Goods Sold 60000 Advertising and Promotion Expenses 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61000 Business Licenses and Permits Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 63700 Landscaping and Groundskeeping Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66700 Professional Fees Expenses 67200 Repairs and Maintenance Expenses 67800 Small Tools and Equipment Expenses 68100 Telephone Expense Expenses 68500 Uniforms Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Manufacturer Representative or Agent	15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 42400 Commission Income Income   Markup Income   Services Income 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66500 Postage and Delivery Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 80000 Ask My Accountant Other Expense
Manufacturing	Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 47900 Sales Income 48900 Shipping and Delivery Income Income   Markup Income   Services Income 51100 Freight and Shipping Costs Cost of Goods Sold 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Medical, Dental, or Health Service	15000 Furniture and Equipment Fixed Assets 16100 Medical Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 18700 Security Deposits Asset Other Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 42000 Capitation Fees Income 43700 Fee for Service Income Income 46200 Nonmedical Income Income 47300 Refunds Income   Markup Income   Services Income 60000 Advertising and Promotion Expenses 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61000 Business Licenses and Permits Expenses 61700 Computer and Internet Expenses Expenses 62000 Continuing Education Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 63500 Janitorial Expense Expenses 63600 Laboratory Fees Expenses 64300 Meals and Entertainment Expenses 64400 Medical Records and Supplies Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66700 Professional Fees Expenses 67000 Reference Materials Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 67700 Small Medical Equipment Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 68500 Uniforms Expenses 68600 Utilities Expenses 68700 Vaccines and Medicines Expenses 80000 Ask My Accountant Other Expense
Non-Profit	Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 18000 Marketable Securities Other Assets 18600 Other Assets Other Assets 18700 Security Deposits Asset Other Assets 24000 Payroll Liabilities Other Current Liabilities 27200 Other Liabilities Long Term Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 43400 Direct Public Support Income 43410 Direct Public Support:Corporate Contributions Income 43440 Direct Public Support:Gifts in Kind - Goods Income 43450 Direct Public Support:Individ, Business Contributions Income 44800 Indirect Public Support Income 44820 Indirect Public Support:United Way, CFC Contributions Income 45000 Investments Income 45030 Investments:Interest-Savings, Short-term CD Income 46400 Other Types of Income Income 46430 Other Types of Income:Miscellaneous Revenue Income 47200 Program Income Income 47230 Program Income:Membership Dues Income 47240 Program Income:Program Service Fees Income   Markup Income   Services Income 60900 Business Expenses Expenses 60920 Business Expenses:Business Registration Fees Expenses 62100 Contract Services Expenses 62110 Contract Services:Accounting Fees Expenses 62140 Contract Services:Legal Fees Expenses 62150 Contract Services:Outside Contract Services Expenses 62800 Facilities and Equipment Expenses 62810 Facilities and Equipment:Depr and Amort - Allowable Expenses 62830 Facilities and Equipment:Donated Facilities Expenses 62840 Facilities and Equipment:Equip Rental and Maintenance Expenses 62870 Facilities and Equipment:Property Insurance Expenses 62890 Facilities and Equipment:Rent, Parking, Utilities Expenses 65000 Operations Expenses 65010 Operations:Books, Subscriptions, Reference Expenses 65020 Operations:Postage, Mailing Service Expenses 65030 Operations:Printing and Copying Expenses 65040 Operations:Supplies Expenses 65050 Operations:Telephone, Telecommunications Expenses 65100 Other Types of Expenses Expenses 65120 Other Types of Expenses:Insurance - Liability, D and O Expenses 65160 Other Types of Expenses:Other Costs Expenses 66000 Payroll Expenses Expenses 68300 Travel and Meetings Expenses 68310 Travel and Meetings:Conference, Convention, Meeting Expenses 68320 Travel and Meetings:Travel Expenses 80000 Ask My Accountant Other Expense
Professional Consulting	Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 42700 Consulting Income Income   Markup Income   Services Income 60000 Advertising and Promotion Expenses 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61700 Computer and Internet Expenses Expenses 62000 Continuing Education Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 63300 Insurance Expense Expenses 63310 Insurance Expense:General Liability Insurance Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Property Management or Home Association	15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 24800 Tenant Security Deposits Held Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity   Markup Income   Services Income 60200 Automobile Expense Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 63700 Landscaping and Groundskeeping Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66500 Postage and Delivery Expenses 66700 Professional Fees Expenses 66800 Property Management Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 67800 Small Tools and Equipment Expenses 68100 Telephone Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Real Estate Brokerage or Developer	Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 42400 Commission Income Income   Markup Income   Services Income 50300 Commissions Paid Cost of Goods Sold 60000 Advertising and Promotion Expenses 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61000 Business Licenses and Permits Expenses 61700 Computer and Internet Expenses Expenses 62000 Continuing Education Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66500 Postage and Delivery Expenses 66600 Printing and Reproduction Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 68100 Telephone Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Rental	Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 24800 Tenant Security Deposits Held Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 47400 Rental Income Income   Markup Income   Services Income 60000 Advertising and Promotion Expenses 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 62500 Dues and Subscriptions Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66700 Professional Fees Expenses 67200 Repairs and Maintenance Expenses 67800 Small Tools and Equipment Expenses 68000 Taxes - Property Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 68600 Utilities Expenses 70300 Late Fees Income Other Income 80000 Ask My Accountant Other Expense
Repair and Maintenance	15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 46600 Parts and Materials Sales Income 48700 Services Income Income   Markup Income   Services Income 52800 Purchases - Parts and Materials Cost of Goods Sold 60000 Advertising and Promotion Expenses 60100 Auto and Truck Expenses Expenses 60400 Bank Service Charges Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66700 Professional Fees Expenses 68100 Telephone Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Restaurant, Caterer, or Bar	12400 Food Inventory Other Current Assets 15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 18700 Security Deposits Asset Other Assets 24000 Payroll Liabilities Other Current Liabilities 25100 Employee Tips Payable Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 43800 Food Sales Income   Markup Income   Services Income 50900 Food Purchases Cost of Goods Sold 51800 Merchant Account Fees Cost of Goods Sold 53100 Restaurant Supplies Cost of Goods Sold 60000 Advertising and Promotion Expenses 60400 Bank Service Charges Expenses 61000 Business Licenses and Permits Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 63300 Insurance Expense Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 68100 Telephone Expense Expenses 68500 Uniforms Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Retail Shop or Online Commerce	15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 18700 Security Deposits Asset Other Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 46000 Merchandise Sales Income 48300 Sales Discounts Income   Markup Income 51800 Merchant Account Fees Cost of Goods Sold 60000 Advertising and Promotion Expenses 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 63500 Janitorial Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 68100 Telephone Expense Expenses 68500 Uniforms Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Sales: Independent Agent	Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 42400 Commission Income Income   Markup Income   Services Income 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66700 Professional Fees Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 80000 Ask My Accountant Other Expense
Transportation, Trucking, or Delivery	12700 Driver Advances Other Current Assets 13100 Prepaid Insurance Other Current Assets   Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 16300 Tractors and Trailers Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 44000 Fuel Surcharge Income 44600 Gross Trucking Income Income   Markup Income   Services Income 51300 Fuel for Hired Vehicles Cost of Goods Sold 53900 Travel Expenses for Drivers Cost of Goods Sold 54000 Truck Maintenance Costs Cost of Goods Sold 60200 Automobile Expense Expenses 60400 Bank Service Charges Expenses 61000 Business Licenses and Permits Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 67800 Small Tools and Equipment Expenses 68100 Telephone Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense
Wholesale Distribution and Sales	Undeposited Funds Other Current Assets 15000 Furniture and Equipment Fixed Assets 16300 Tractors and Trailers Fixed Assets 16500 Warehouse Equipment Fixed Assets 17000 Accumulated Depreciation Fixed Assets 24000 Payroll Liabilities Other Current Liabilities 30000 Opening Balance Equity {3} Equity 32000 Retained Earnings Equity 47900 Sales Income 48900 Shipping and Delivery Income Income   Markup Income   Services Income 51200 Freight Costs Cost of Goods Sold 51800 Merchant Account Fees Cost of Goods Sold 60000 Advertising and Promotion Expenses 60100 Auto and Truck Expenses Expenses 60400 Bank Service Charges Expenses 61700 Computer and Internet Expenses Expenses 62400 Depreciation Expense Expenses 63300 Insurance Expense Expenses 63400 Interest Expense Expenses 64300 Meals and Entertainment Expenses 64900 Office Supplies Expenses 66000 Payroll Expenses Expenses 66600 Printing and Reproduction Expenses 66700 Professional Fees Expenses 67100 Rent Expense Expenses 67200 Repairs and Maintenance Expenses 68000 Taxes - Property Expenses 68100 Telephone Expense Expenses 68400 Travel Expense Expenses 68600 Utilities Expenses 80000 Ask My Accountant Other Expense