Example chart of accounts - Business Victoria
Here is an example of what a chart of accounts for a very small business may look like:Account ClassificationAccount NumberAccount TypeAccount NumberSub Account NameAccount NumberSub Account NameBalance Sheet1000Assets1100Current Assets1110Bank1120Cash on hand1130Petty Cash1140Debtors1150Stock on handNon- Current Assets1210Furniture and Fittings1220Office Equipment1230Company Car2000Liabilities2100Current Liabilities2110Bank Overdraft2120Creditors2130GST payable2140PAYE tax payable2200Non- Current Liabilities2210Company Car Loan2220Equipment Loan2230Long Term Loan3000Equity3110Owners Capital3220Retained Earnings3300Current ProfitProfit and Loss4000Revenue4100Product 1 sales4105Commissions paid on product 1 sales4200Product 2 Sales4210Freight on Product 2 sales4300Product 3 sales5000Cost of Goods Sold5100Product 1purchases5200Product 2 purchases5300Product 3 purchases6000Expenses6100Fixed6110Rent6120Wages/salaries6130Company car expenses6140Website hosting6150Utilities6200Variable6210Advertising6220Freight ................
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