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378 lines
8.0 KiB
378 lines
8.0 KiB
<!DOCTYPE html PUBLIC "-//IETF//DTD HTML//EN">
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<html>
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<head>
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<meta name="generator" content="HTML Tidy, see www.w3.org">
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<link rel="stylesheet" title="normal" type="text/css" href=
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"gnucash.css">
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<title>Chart of Accounts and Account Numbering</title>
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</head>
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<body>
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<h1>Chart of Accounts</h1>
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<p>Typically accounts are arranged as a tree, in hierarchical
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form.</p>
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<p>The main branches represent entire categories or groups,
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while the leaves of the tree denote individual bank accounts or
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expense categories.</p>
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<p>When a summary report is requested, typically only the main
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branches are shown in the report, rather than the individual
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accounts. For example, a chart of accounts might look like the
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following:</p>
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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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<p>Note that accounts not only have names; they have <b>
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codes,</b> in order to provide <em>order.</em> When a report is
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generated, the <a name="SORTORDER">sort order is determined by
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the numbering.</a></p>
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<p>A sensible hierarchy generally will have the "leaf" accounts
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end in non-zero digits, whilst parent nodes have increasing
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numbers of zeros. For instance, "cash" accounts might logically
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be arranged thus:</p>
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<ul>
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<li>
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Overall Assets: <tt>100</tt>
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<ul>
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<li>
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Overall Cash: <tt>110</tt>
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<ul>
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<li>Cash in Wallet: <tt>111</tt></li>
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<li>Cash in Sock in Closet: <tt>112</tt></li>
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<li>Cash in Mattress: <tt>113</tt></li>
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<li>Petty Cash Box: <tt>114</tt></li>
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</ul>
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</li>
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<li>
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Overall Banking Assets <tt>120</tt>
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<ul>
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<li>Checking Account <tt>121</tt></li>
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<li>Savings Account <tt>122</tt></li>
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</ul>
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</li>
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</ul>
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<p>When you <a href="xacc-accwin.html">create a new
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account</a>, GnuCash offers a guess at what an appropriate
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account code might be; you are free to change this. GnuCash
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does not prevent duplicate numbering, although we would
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encourage you to avoid this. Account codes are treated as
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numbers in base-36, thus, if you run out of numbers, you
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can use the letters, <tt>a</tt> through <tt>z</tt>.</p>
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<h1>A Sample Chart of Accounts</h1>
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<a name="SAMPLECHART"></a>
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<p>A "typical" chart of accounts is shown below. Each
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account is of a given <a href="xacc-acctypes.html">account
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type</a>. This example is a combination of some typical
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business and personal accounts.</p>
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<ul>
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<li>
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Assets
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<ul>
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<li>
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Cash On Hand
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<ul>
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<li>Checking account</li>
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<li>Money Market Account</li>
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<li>Certificate of Deposit</li>
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</ul>
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</li>
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<li>
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Fixed Assets
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<ul>
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<li>Furniture</li>
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<li>Computers</li>
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<li>Jewelry, Collectibles</li>
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<li>Tools, Machinery</li>
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</ul>
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</li>
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<li>
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Investments
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<ul>
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<li>Stocks</li>
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<li>Bonds</li>
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<li>Mutual Funds</li>
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<li>Real Estate</li>
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</ul>
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</li>
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</ul>
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</li>
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<li>
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Liabilities
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<ul>
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<li>
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Taxes
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<ul>
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<li>Federal Income Tax</li>
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<li>Social Security</li>
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<li>Medicare</li>
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<li>FUTA</li>
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<li>State Income Tax</li>
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</ul>
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</li>
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<li>
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Accounts Payable
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<ul>
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<li>MasterCard</li>
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<li>Visa</li>
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<li>American Express</li>
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<li>Diner's Club</li>
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</ul>
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</li>
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<li>
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Loans
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<ul>
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<li>Debentures</li>
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<li>School Loan</li>
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<li>Uncle Harry's Tide-me-over</li>
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</ul>
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</li>
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</ul>
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</li>
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<li>
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Equity
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<ul>
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<li>Retained Earnings</li>
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<li>Current Year Earnings</li>
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<li>Historical Adjustments</li>
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</ul>
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</li>
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<li>
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Income
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<ul>
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<li>
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Interest Income
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<ul>
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<li>Bank Account Interest</li>
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<li>Certificate of Deposit</li>
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<li>Bond Interest</li>
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</ul>
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</li>
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<li>
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Dividends
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<ul>
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<li>Stock</li>
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<li>Mutual Fund</li>
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</ul>
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</li>
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<li>
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Consulting
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<ul>
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<li>ABC Design</li>
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<li>PQR Infomatics</li>
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</ul>
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</li>
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<li>
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Salary
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<ul>
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<li>My Day Job</li>
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</ul>
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</li>
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<li>
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Commissions
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<ul>
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<li>Royalties</li>
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</ul>
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</li>
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</ul>
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</li>
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<li>
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Expenses
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<ul>
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<li>
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Rent and Utilities
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<ul>
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<li>Rent</li>
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<li>Rent Late Fees</li>
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<li>Electricity</li>
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<li>Gas</li>
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<li>Phone</li>
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<li>Internet</li>
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<li>Cable TV</li>
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</ul>
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</li>
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<li>
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Office Expenses
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<ul>
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<li>Accounting</li>
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<li>Legal</li>
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<li>Software</li>
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<li>Postage</li>
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<li>Bank Charges</li>
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<li>Credit Card Charges</li>
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<li>Toner, Paper, Paper Clips</li>
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</ul>
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</li>
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<li>
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Auto Expenses
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<ul>
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<li>Gas</li>
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<li>Insurance</li>
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<li>Repair</li>
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<li>Rental</li>
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</ul>
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</li>
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<li>
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Taxes
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<ul>
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<li>Social Security</li>
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<li>Unemployment</li>
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<li>IRS penalties</li>
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</ul>
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</li>
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<li>
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Wages and Salaries
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<ul>
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<li>Consulting</li>
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<li>Wages</li>
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<li>Health Insurance</li>
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</ul>
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</li>
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<li>
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Travel
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<ul>
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<li>Air</li>
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<li>Hotel</li>
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<li>Meals</li>
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<li>Auto</li>
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</ul>
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</li>
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<li>
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Marketing
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<ul>
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<li>Advertising</li>
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<li>Trade Shows</li>
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<li>Give Aways</li>
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</ul>
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</li>
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</ul>
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</li>
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</ul>
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</li>
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</ul>
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<hr>
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<p>Return to <a href="xacc-main.html">Main Documentation
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Page.</a></p>
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</body>
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</html>
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