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198 lines
5.0 KiB
HTML
198 lines
5.0 KiB
HTML
<!DOCTYPE HTML PUBLIC "-//IETF//DTD HTML//EN">
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<html>
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<head>
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<title>Chart of Accounts and Account Numbering</title>
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</head>
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<body bgcolor=#eeeeee>
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<h1>Chart of Accounts</h1>
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Typically accounts are arranged as a tree, in heirarchical form.
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The main trunks represent entire categories or groups, while the
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leaves of the tree denote individual bank accounts or expense
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categories. When a summary report is requested, typically only
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the main branches are shown in the report, not each of the
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individual accounts. For example, a chart of accounts might look
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like the following:
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<pre>
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300 Expenses
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+--310 Living Expenses
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| +--311 Beer
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| +--312 Cable
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+--320 Business Expenses
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| +--321 8-inch Floppies
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: :
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</pre>
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Note that accounts are coded: when a report is generated,
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the sort order is determined entirely by the numbering.
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By tradition and common practice, accounts that are not
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leaf accounts have a number that ends in zero; each higher
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level has one more zero in the account code.
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<p>
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When you <a href="xacc-accwin.html">create a new account</a>,
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GnuCash offers a guess
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at what it thinks the account code might be; you are free
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to change this. GnuCash does not prevent duplicate numbering,
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although you are encouraged to avoid this. Account codes
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are treated as numbers, base-36: thus, if you run out of numbers,
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you can use the letters, a through z.
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<h2>A Bigger Example</h2>
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A "typical" chart of accounts is shown below. Each account
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is of a given <a href="xacc-acctypes.html">account type</a>.
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This example is a combination of some typical business
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and personal accounts.
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<p>
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<ul>
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<li>Assets
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<ul>
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<li>Cash On Hand
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<ul>
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<li>Checking account
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<li>Money Market Account
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<li>Certificate of Deposit
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</ul>
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<li>Fixed Assets
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<ul>
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<li>Furniture
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<li>Computers
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<li>Jewelry, Collectibles
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<li>Tools, Machinery
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</ul>
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<li>Investments
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<ul>
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<li>Stocks
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<li>Bonds
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<li>Mutual Funds
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<li>Real Estate
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</ul>
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</ul>
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<li>Liabilities
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<ul>
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<li>Taxes
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<ul>
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<li>Federal Income Tax
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<li>Social Security
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<li>Medicare
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<li>FUTA
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<li>State Income Tax
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</ul>
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<li>Accounts Payable
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<ul>
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<li>MasterCard
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<li>Visa
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<li>American Express
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<li>Diner's Club
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</ul>
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<li>Loans
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<ul>
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<li>Debentures
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<li>School Loan
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<li>Uncle Harry's Tide-me-over
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</ul>
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</ul>
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<li>Equity
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<ul>
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<li>Retained Earnings
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<li>Current Year Earnings
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<li>Historical Adjustments
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</ul>
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<li>Income
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<ul>
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<li>Interest Income
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<ul>
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<li>Bank Account Interest
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<li>Certificate of Deposit
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<li>Bond Interest
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</ul>
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<li>Dividends
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<ul>
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<li>Stock
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<li>Mutual Fund
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</ul>
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<li>Consulting
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<ul>
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<li>ABC Design
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<li>PQR Infomatics
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</ul>
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<li>Salary
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<ul>
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<li>My Day Job
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</ul>
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<li>Commissions
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<ul>
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<li>Royalties
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</ul>
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</ul>
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<li>Expenses
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<ul>
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<li>Rent and Utilities
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<ul>
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<li>Rent
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<li>Rent Late Fees
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<li>Electricity
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<li>Gas
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<li>Phone
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<li>Internet
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<li>Cable TV
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</ul>
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<li>Office Expenses
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<ul>
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<li>Accounting
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<li>Legal
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<li>Software
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<li>Postage
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<li>Bank Charges
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<li>Credit Card Charges
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<li>Toner, Paper, Paper Clips
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</ul>
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<li>Auto Expenses
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<ul>
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<li>Gas
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<li>Insurance
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<li>Repair
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<li>Rental
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</ul>
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<li>Taxes
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<ul>
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<li>Social Security
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<li>Unemployment
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<li>IRS penalties
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</ul>
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<li>Wages & Salaries
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<ul>
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<li>Consulting
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<li>Wages
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<li>Health Insurance
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</ul>
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<li>Travel
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<ul>
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<li>Air
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<li>Hotel
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<li>Meals
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<li>Auto
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</ul>
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<li>Marketing
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<ul>
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<li>Advertising
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<li>Trade Shows
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<li>Give Aways
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</ul>
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</ul>
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</ul>
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</body>
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</html>
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