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Chart of Accounts: The Ultimate Guide with examples

September 12, 2025
in Bookkeeping

sample chart of accounts for a small company

Desktop COA tends to be more flexible and robust, which is ideal for complex startups with more advanced business models. Online COA is more streamlined and user-friendly, better suited sample chart of accounts for a small company for early-stage startups with fewer total accounts. Not only does this enhance the benefits mentioned above, but it also helps you to demonstrate ROI.

sample chart of accounts for a small company

Contents

Importing Excel COA Templates into QuickBooks Online

The only difference is that today, you don’t need pen and paper (or quill and paper, though I like that idea) and use accounting software (or any other electronic means of accounting) to do your books. Ultimately, your chart of accounts serves as the foundation for smarter business decisions. It supports everything from routine bookkeeping or accounting tasks to high-level strategy, helping you stay compliant, confident, and in control.

  • A good Excel template can help serve as the COA map that your startup needs to unlock its full potential and take control of your business finances.
  • And when it comes to audits (those thorough checks of financial records), having a clear COA makes everything a lot easier, keeping everyone happy and following the rules.
  • Maybe you want to demonstrate the effectiveness of your sales/marketing department, relative to your revenue.
  • Ensure that all transactions are coded correctly so they appear in the correct financial statement columns (e.g., revenue should go into the income statement column).
  • QuickBooks offers both desktop and online versions, which offer distinct COA setups.

How to Create a Chart of Accounts for Your Business

Here’s an example chart of accounts for Maple Tech Solutions, a small business in the technology sector. We’ll use this example to contextualize the information as we explain each element of the chart of accounts below. The accounts are identified with unique account numbers, and are usually grouped according to their financial statement classification. Take note, however, that the chart of accounts vary from company to company. The contents depend upon the needs and preferences of the company using it. You would continue in the same pattern for equity, revenue, expenses and any other categories.

  • Accounting software typically gives you an out-of-the-box chart of accounts to work with; you can ask your bookkeeper or CPA to customize it to make sure it gives you everything you need.
  • There’s nothing special about the balance sheet accounts you use within your COA since they flow into the balance sheet you already know and love.
  • The number of accounts depends on your business’s complexity and reporting requirements.
  • Assets are listed on the balance sheet in order of liquidity (the term to denote how easily and quickly an asset can be turned into cash without losing its value).
  • In this chart of accounts for small business, the code is a number, but could be any appropriate system which allows accounts to be grouped together.
  • It’s safe to assume larger companies will typically have more transactions and accompanying GL accounts than smaller ones.

To create a chart of accounts, start by identifying the specific accounts your business needs based on the goods or services you offer. You can use a standard chart of accounts as a template and customize it to fit your business. A well-organized COA, especially one that tracks both current and non-current liabilities, is essential for maintaining healthy cash flow.

For starters, your accounting data can quickly become unreliable and outdated, which is an especially poor turn of events when timely insights are essential. A chart of accounts is arranged with a numbering system to help keep the recordkeeping process more organized. Below, we’ll delve into the different types of accounts and how to number them. A chart of accounts for a small business is a list of all the accounts used to track financial transactions.

Tailoring the chart of accounts to reflect the specific characteristics of your industry allows you to optimize your financial organization for maximum efficiency and clarity. The account names will depend on your type of business, but the classification and grouping should be similar to this example chart of accounts for small business. For a small business it is important not to over complicate the chart of accounts. A small business does not need many of the accounts required for a large corporation. Accounting software typically gives you an out-of-the-box chart of accounts to work with; you can ask your bookkeeper or CPA to customize it to make sure it gives you everything you need. Deleting, renaming, or merging obsolete accounts should be reserved for the end of the fiscal year.

Your people are one of your greatest investments, and also one of your costliest investments. You want to be able to analyze the money you’re spending on labor to determine your future decisions. Designate a starting number for each category (e.g., revenue, COGS and OPEX).

Now that we have the high-level information behind us, let’s roll up our sleeves a bit and zero in on building the ideal chart of accounts for your company. As we said before, an effective COA begins with two essential building blocks – balance sheet accounts and income statement accounts. The article explains that for small businesses, a simple chart of accounts can be used that includes only a few major categories such as assets, liabilities, income, and expenses. Doing the hard work of setting your accounts up correctly makes calculating margin by product or service line easy. The simplified example PnL below shows what happens when you setup your chart of accounts the wrong way versus the right way. If your chart of accounts is right, you’ll know your true margin and be able to compare your products or services to one another.

With multiple revenue streams and expenses to manage, it is more so important that cleaning businesses take extra care in maintaining their books. Bookkeeping is vital in ensuring that your cleaning business remains financially healthy and compliant with tax regulations. Accounts are classified into assets, liabilities, capital, income, and expenses; and each is given a unique account number. Insurance Expense, Wages Expense, Advertising Expense, Interest Expense are expenses matched with the period of time in the heading of the income statement. Under the accrual basis of accounting, the matching is NOT based on the date that the expenses are paid. You should consider our materials to be an introduction to selected accounting and bookkeeping topics (with complexities likely omitted).

It provides a standardized framework for organizing and categorizing your financial data, making it easier to track and analyze your income and expenses. Add an account statement column to your COA to record which statement you’ll be using for each account, like cash flow, balance sheet, or income statement. For example, balance sheets are typically used for asset and liability accounts, while income statements are used for expense accounts.

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