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The total number of accounts varies by company size, from small businesses with only a few dozen accounts to large corporations with hundreds. A numbering system supports easier organization and consistent recordkeeping. The document illustrates a sample account range and provides example accounts under each financial statement category.",{"@graph":63,"@context":112},[64,80,95],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/chart-of-accounts-a-companys-general-ledger-account-listing/571911/",4,{"url":78,"name":59,"@type":81,"author":82,"headline":59,"publisher":85,"fileFormat":88,"inLanguage":57,"description":61,"dateModified":89,"datePublished":89,"encodingFormat":88,"isAccessibleForFree":90,"interactionStatistic":91},"DigitalDocument",{"name":83,"@type":84},"Mimi","Person",{"url":68,"name":86,"@type":87},"DocShare","Organization","application/pdf","2026-10-13",true,{"@type":92,"interactionType":93,"userInteractionCount":4},"InteractionCounter",{"@type":94},"ViewAction",{"@type":96,"mainEntity":97},"FAQPage",[98,104,108],{"name":99,"@type":100,"acceptedAnswer":101},"What is a Chart of Accounts used for?","Question",{"text":102,"@type":103},"It lists all Asset, Liability, Equity, Revenue, and Expense accounts included in a company’s General Ledger to support structured financial recording.","Answer",{"name":105,"@type":100,"acceptedAnswer":106},"Why does a Chart of Accounts use a numbering system?",{"text":107,"@type":103},"A numbering system makes the chart easier to organize and helps streamline recordkeeping.",{"name":109,"@type":100,"acceptedAnswer":110},"How do account numbers relate to categories in the sample chart?",{"text":111,"@type":103},"In the sample, ranges map to financial statement categories, such as 101-199 for Asset accounts, 201-299 for Liability accounts, and 401-499 for Revenue accounts.","https://schema.org",{"og:url":78,"og:type":114,"og:title":59,"og:site_name":86,"og:description":61},"article",{"robots":116,"canonical":78},"index,follow",{"doc_id":118,"site_id":56},571911,1791924422,{"code":4,"msg":5,"data":121},{"doc_id":118,"user_id":122,"nickname":83,"user_avatar":123,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":124,"file_id":125,"file_url":126,"file_type":127,"file_size":128,"view_count":4,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":129,"language":130,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":131,"faqs":132,"seo_title":133,"seo_description":61,"update_tm":119,"read_time":73},2336477974920,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Chart of Accounts  \nA company’s Chart of Accounts is a list of all Asset, Liability, Equity, Revenue, and Expense accounts included in the company’s General Ledger. The number of accounts included in the Chart of Accounts varies depending on the size of the company. A small family run business may only have twenty total accounts whereas a worldwide company like General Electric will likely have hundreds of accounts.  \nA numbering system is used in a Chart of Accounts to make organization and recordkeeping easier. The following numbering system would be similar to that of a midsized business.  \n\n| 101-199 | Asset Accounts |\n| --- | --- |\n| 201-299 | Liability Accounts |\n| 301-399 | Equity Accounts |\n| 401-499 | Revenue Accounts |\n| 501-599 | Expense Accounts |\n\nThe following are examples of Asset accounts:  \n\n| 101 | Cash |\n| --- | --- |\n| 102 | Petty cash |\n| 103 | Cash equivalents |\n| 104 | Short-term investments |\n| 106 | Accounts receivable |\n| 107 | Allowance for doubtful accounts |\n| 109 | Interest receivable |\n| 110 | Rent receivable |\n| 111 | Notes receivable |\n| 119 | Merchandise inventory |\n| 124 | Office supplies |\n| 128 | Prepaid insurance |\n| 129 | Prepaid interest |\n| 131 | Prepaid rent |\n| 141 | Long-term Investments |\n| 151 | Automobiles |\n| 152 | Accumulated depreciation-Automobiles |\n| 153 | Trucks |\n| 154 | Accumulated depreciation-Trucks |\n\n| 159 | Library |\n| --- | --- |\n| 160 | Accumulated depreciation-Library |\n| 161 | Furniture |\n| 162 | Accumulated depreciation-Furniture |\n| 163 | Office Equipment |\n| 164 | Accumulated depreciation-Office equipment |\n| 169 | Machinery |\n| 170 | Accumulated depreciation-Machinery |\n| 175 | Building |\n| 176 | Accumulated depreciation-Building |\n| 179 | Land improvements |\n| 180 | Accumulated depreciation-Land improvements |\n| 183 | Land |\n| 185 | Mineral deposit |\n| 186 | Accumulated depreciation-Mineral deposit |\n| 191 | Patents |\n| 192 | Leasehold |\n| 193 | Franchise |\n| 194 | Copyrights |\n| 195 | Leaseholds improvements |\n| 196 | Licenses |\n| 197 | Accumulated amortization |\n\nThe following are examples of Liability accounts:  \n\n| 201 | Accounts payable |\n| --- | --- |\n| 202 | Insurance payable |\n| 203 | Interest payable |\n| 204 | Legal fees payable |\n| 207 | Office salaries payable |\n| 208 | Rent payable |\n| 209 | Salaries payable |\n| 210 | Wages payable |\n| 211 | Accrued payroll payable |\n| 214 | Estimated warranty liability |\n\n| 215 | Income taxes payable |\n| --- | --- |\n| 216 | Common dividend payable |\n| 217 | Preferred dividend payable |\n| 218 | State unemployment taxes payable |\n| 219 | Employee federal income taxes payable |\n| 221 | Employee medical insurance payable |\n| 222 | Employee retirement program payable |\n| 223 | Employee union dues payable |\n| 224 | Federal unemployment taxes payable |\n| 225 | FICA taxes payable |\n| 226 | Estimated vacation pay liability |\n| 230 | Unearned consulting fees |\n| 231 | Unearned legal fees |\n| 232 | Unearned property management fees |\n| 235 | Unearned janitorial revenue |\n| 238 | Unearned rent |\n| 240 | Short-term notes payable |\n| 245 | Notes payable |\n| 251 | Long-term notes payable |\n| 253 | Long-term lease liability |\n| 255 | Bonds payable |\n| 258 | Deferred income tax liability |\n\nThe following are examples of Equity accounts:  \n\n| 301 | Owner’s Capital |\n| --- | --- |\n| 302 | Owner’s Withdrawals |\n| 307 | Common stock, par value |\n| 308 | Common stock, no par value |\n| 309 | Common stock, stated value |\n| 310 | Common stock dividend distributable |\n| 311 | Paid-in capital in excess of par value, Common stock |\n| 312 | Paid-in capital in excess of stated value, Nopar common stock |\n| 313 | Paid-in capital from retirement of common stock |\n| 314 | Paid in capital, Treasury stock |\n| 315 | Preferred stock |\n\n| 316 | Paid-in capital in excess of par value, Preferred stock |\n| --- | --- |\n| 318 | Retained earnings |\n| 319 | Cash dividends |\n| 320 | Stock dividends |\n| 321 | Treasury stock, Common |\n| 322 | Unrealized gain-","cbCaiodSyYudmYci","https://ap.wps.com/l/cbCaiodSyYudmYci","pdf",531741,6,"English","# Chart of Accounts\n## Purpose and structure\n## Numbering system\n## Account ranges by category\n## Examples of Asset accounts\n## Examples of Liability accounts\n## Examples of Equity accounts\n## Examples of Revenue accounts\n## Examples of Expense accounts","[{\"question\":\"What is a Chart of Accounts used for?\",\"answer\":\"It lists all Asset, Liability, Equity, Revenue, and Expense accounts included in a company’s General Ledger to support structured financial recording.\"},{\"question\":\"Why does a Chart of Accounts use a numbering system?\",\"answer\":\"A numbering system makes the chart easier to organize and helps streamline recordkeeping.\"},{\"question\":\"How do account numbers relate to categories in the sample chart?\",\"answer\":\"In the sample, ranges map to financial statement categories, such as 101-199 for Asset accounts, 201-299 for Liability accounts, and 401-499 for Revenue accounts.\"}]","Chart of Accounts - A company’s general ledger account listing | PDF"]