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2 2 2

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Sample Chart o f Accounts Asset Accounts 
Current Assets
1000 
j 
Petty Cash 
_ _ _
_ _
1010 
HfCash on Hand (e.g. in cash registers)
1020 
j Regular Checking A ccount 
____
1030 
[Payroll C hecking Account
1040 
j Savings Account 
_
1050 
j Special A ccount 
__
1060 
j Investments - Money Market
 
1070 
; Investm ents - Certifi cates o f Deposit
[_____1100 " [ A c counts R eceivabl e
 
_________
1140 
j Other Receivables 
_____ ___ ___
1150 
[ A llowance for Doubtful Accounts
1200 
j Raw Materials Inventory __________
J205 
Supplies Inventory 
______ _
J 210 
j Work in Progress Inventory
____
1215 
"[Finished Goods Inventory - Product # 1
1220 
[Finished Goods Inventory - Product #2
1230 [Finished Goods Inventory - Product # 3
1400 
j Prepaid Expenses 
___ ____
1410 
[E mployee A d v a n c e s 
 
___ _
1420 
j N otes Receivable - Current
_ _
1430 
i Prepaid Interest
__ 1470 
: Other Current Assets
Fixed Assets
1500 
Furniture and Fixtures
1510 
Equipment
1520 
Vehicles
1530 
! Other Depreciable Property
1540 
Leasehold Improvements
1550 
I Buildm a s

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Building Improvements
Land
Accumulated Depreciation, Furniture and Fixtures
1710 
j Accumulated Depreciation, Equipment
1720 
j Accumulated Depreciation, Vehicles
1730 ^ A ccu m u la ted Depreciation, Other
1740 
jAccumulated Depreciation, Leasehold
1750 
| Accumulated Depreciation, Buildings
1760 
[ Accumulated Depreciation, Building Improvements
Other Assets
Def
Organization Costs
A ccumulated Amortization, Organization Costs
Notes Receivable, Non-current
Other Non-current A ssets
Liability Accounts
Current Liabilities
A ccounts Payable
Accrued Expenses
2000
2300
2310
2320
2330
2335
2340
Sales Tax Payable
Wages Payable
401-K Deductions Payable
Health Insurance Payable
Federal Payroll Taxes Payable
2 2 4

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2350 
FUTA Tax Payable
2360 
j 
State Payroll Taxes Payable
2370 
T ~ ~ ^>UTA Payable
2380 
j 
Local Payroll Taxes Payable
2390 
j 
Income Taxes Payable
Z400 
i 
Other Taxes Payable
2410 
j 
Employee Benefits Payable
2420 
j 
Current Portion o f Long-term Debt
2440 
| 
Deposits from Customers
2480 
Г 
Other Current Liabilities
Long-term Liabilities
2700 
[ 
Notes Payable
2702 
|
Land Payable
2704 
5
 
Equipment Payable
2706 
Г 
Vehicles Payable
2708 j 
Bank Loans Payable
2710 
| 
Deferred Revenue
2740 
j 
Other Long-term Liabilities
Equity Accounts
3010 
■
 
Stated Capital
3020 
| 
Capital Surplus
3030 
j 
Retained Earnings
Revenue Accounts
4000 
: 
Product #1 Sales
4020 
i 
Product 
#2
Sales
4040 
i 
Product #3 Sales
4060 
! 
Interest Income

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Other Income
Finance Charge Income
Shipping Charges Reimbursed
Sales Returns and Allowances
Sales Discounts
Cost o f Goods Sold
5150
5200
Direct Labor Costs
Indirect Labor Costs
Heat and Power
5250 _ j  
5300 
[
5700 ~ T
5730 ~ T
j
I
l
I
5800 
| _
5850 ' ~~f~ 
5 9 0 0 ~ ~ p ~  
5950 
"f~ "
Expenses
(.ooo 
’ ; 
бою 
Г "
6050
6100 
" T f
6150
6200 'T ~ "
Commissions
M iscellaneous Factory Costs
Cost o f Goods Sold, Salaries and Wages
Cost o f Goods Sold, Contract Labor
Cost o f Goods Sold, Freight
Cost o fG o o d s Sold, Other _ _ _ _ _ _
Inventory Adjustments
[ 
6250
f 
6300 
j "
6550 
6400
Purchase Returns and A llow ances
Purchase Discounts
Default Purchase Expense
Advertising Expense
Amortization Expense
Auto E xpenses 
___
Bad Debt Expense
Bank Fees
Cash Over and Short
Charitable Contributions Expense
Commissions and Fees Expense
Depreciation Expense 
__

---

6450
6 500
6510
7Г_.
6520 ~ ~Г~
6535----- 1
6550 
1
6 600 ~ j
6650
6660
6 670
6700
6710
D u esan d Subscriptions E x p en se_
Em pi oy e e В e n efit Expense, Health Insurance
Em ployee B en efit Expense, Pension Plans
Employee B enefit Expense, Profit Sharing Plan
Employee Benefit Expense, Other 
___ _
Freight Expense 
 
 
 
___ _ _
G ifts E x p e n s e
 
 
 
 
 
__
Income Tax Expense, Federal
6750
6 8 0 0 _
6 850
6900 _
6950
7000
7050
7100
720° _
7250
7300_[
7350
7400
7450 _
74t>0 
" f
7550
7600 _ '
7 620™
Г
7 6 5 0 J
7700
775!)
7800 
j ’
8900 
j
9000 ~ ;
Income Tax Expense, State 
_____
Income Tax Expense, Local____
Insurance Expense. Product Liability __
Insurance Expense, Vehicle
Interest Expense 
_
Laundry and Dry Cleaning Expense 
__
Legal and Professional Expense ...
Licenses Expense 
_
_
__
Loss on NSF Checks
Maintenance Expense 
 
 
_
M eals and Entertainment Expense
Office Expense 
 
__
Payroll Tax Expense 
____
Penalties and Fines Expense
Other Taxes 
__
Postage Expense _
_
_ _
Rent or Lease Expense
Repair and Maintenance Expense. Office
Repair and Maintenance Expense, Vehicle
Supplies Expense, Office 
_
Telephone Expense
Training, Expense _ _
Travel Expense 
___
Salaries Expense. Officers
Wages Expense 
__
Utilities Expense
Other Expense
Gain/Loss on Sale of Assets

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This is an example o f an account plan for a company called Kafue Super.
Kafue Super runs a shop and a tailoring workshop.
Structure o f an account plan
M ost business account plans are structured like this:
A sset accounts - show the value in the company (Assets)
Liability accounts - show the debt/financing o f the company (Liabilities)
Incom e and Expenses accounts - show the day-to-day running o f the
company - (Profit and loss)
I
A C CO UN T PL A N FOR K A F U E S U P E R M A R K E T
г—
ASSETS
000 Cash in hand
010 Cash in bank
030 Staff debtors
040 Other debtors
Buildings
100 Shop
110 Tailoring workshop
Tools and equipment
120
in the shop
130 in the tailoring workshop
LIABILITIES
200 Creditors, Owner
210 Other creditors
220 Donations
230 Capital account
240 Sale tax
IN C O M E A N D EX PEN SES
Activity centre: Shop
300 Shop sale
310 Shop purchase
320 Shop salary
Activity centre: Tailors
400 Tailoring sale
410 Tailoring purchase
420 Tailoring salary
Fixed costs
500 Stationary
510 Salary Administration
520 Sundry
530 Cash deviations
540 Fuel/transport
M aintenance o f building
600 Shop
610 Tailoring workshop
Other income
700 Interest
710 Other income
An alm ost identical chart o f accounts is used in Norway.
Balance Sheet Accounts
Asset accounts
1000 Immaterial assets
1100 Buildings and land assets
1200 Inventories, M achines, Vehicles & Equipment assets
1300 Financial relations with other near companies
1400 Stored products and work in progress
1500-1699 Receivables
2 2 8

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1700 Pre-payments and accrued income
1800 Securities market assets
1900 Cash & Bank Accounts
by A M A Computer University - sasa hio ndo ukweli
Liabilities accounts
2000 Equity 1
2100 Reserves
2200 Deposits (staff pensions etc.)
2300 Loans
2400 Short debts (payables 2440)
2500 Income Tax Payable
2600 VAT Payable
2700 Staff income Payable
2800-2999 other liabilities
Profit & Loss accounts
Revenue accounts
3000 Revenue Accounts
Expense accounts
4000 Costs directly related to revenues
5000-7999 General expense Accounts
8000 Financial Accounts
9000 Contra-accounts
229

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G L O SSA R IY
3 -ilova
Aylanma vedomostlar 
- buxgalteriya hisobi schyotlarining 
hisob registrlari m a’lumotlarini umumlashtirish usuli. Aylanma 
vedomostlar schyotlaming oy boshiga va oxiriga qolgan q o ld ig l 
ham da oy b o ‘yicha aylanma m a’lumotlarga asosan oy oxirida tuz- 
iladi, aylanma vedomostlar sintetik va analitik schyotlar b o ‘yicha 
tuzilishi mumkin.
Aylanma mablag‘lar 
- x o ‘jalik yurituvchi subyektlarning 
aylanma fondlari va muomala fondlarini tashkil etuvchi m ablagiar. 
Aylanm a fondlar tarkibiga ishlab chiqarish zahiralari, tugallan- 
magan ishlab chiqarish, kelgusi davr xarajatlari kiradi.
Aktiv 
- m a’lum bir sanaga pul ko‘rsatkichida korxonaning 
m ablaglari, ulaming tarkibi va joylashishini aks ettiruvchi bux­
galteriya balansining qismi. Buxgalteriya balansi aktivdan tashqari 
passivga ham ega. Aktiv va passiv b o ‘lim hamda moddalardan ibo­
rat. Balansning aktiv tomonining j a ’mi passiv tomonining ja'm iga 
teng b o lis h i kerak. Aktiv faol degan m a’noni ham anglatadi.