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What is a chart of accounts?

  
  
  
  
  

the bean counter for accountingWe recently had a few inquiries submitted to the Bean Counter (Have a question? Submit it here) about chart of accounts, what they are, and why they matter.

A chart of accounts is a way of sorting the information gathered from all the activities of your business.  It is a list of categories used to collect information.

These categories could be something like:

  • A Bank Account for all your checks and deposits
  • A Sales account to accumulate all your information for invoices to you customers
  • A Cost of Goods account to accumulate all the costs for the materials or goods that you sell
  • Office Expenses for all the paper, ink, pens and pencils, etc that you purchase

A Chart of Accounts organizes these categories in a certain order so that you will know the status of your business and if you are making a profit.

Sample Chart of Accounts

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