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Charts of Accounts Number Description Account Type Finacial Statements

The document outlines a chart of accounts with account numbers, descriptions, account types, and associated financial statements. It lists asset, liability, equity, revenue, and expense accounts that are used to record transactions and appear on the balance sheet and income statement. The chart of accounts provides a standardized system for categorizing financial transactions using uniform account numbers and descriptions.

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0% found this document useful (0 votes)

37 views1 page

Charts of Accounts Number Description Account Type Finacial Statements

Uploaded by

Karen Manalo

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Download as DOCX, PDF, TXT or read online on Scribd

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CHARTS OF ACCOUNTS

NUMBER DESCRIPTION ACCOUNT TYPE FINACIAL STATEMENTS

101 Cash Asset Financial Position ( Balance Sheet )

111 Accounts Receivable Asset Financial Position ( Balance Sheet )

121 Prepaid Expenses Asset Financial Position ( Balance Sheet )

131 Inventory Asset Financial Position ( Balance Sheet )

141 Fixed Assets Asset Financial Position ( Balance Sheet )

151 Accumulated Depreciation Asset Financial Position ( Balance Sheet )

161 Other Assets Asset Financial Position ( Balance Sheet )

201 Accounts Payable Liability Financial Position ( Balance Sheet )

211 Accrued Expenses Liability Financial Position ( Balance Sheet )

221 Taxes Payable Liability Financial Position ( Balance Sheet )

231 Noted Payable Liability Financial Position ( Balance Sheet )

301 Capital Equity Financial Position ( Balance Sheet )

302 Drawings Equity Financial Position ( Balance Sheet )

401 Revenue Revenue Income Statement

411 Other Revenue/Income Revenue Income Statement

501 Salaries Expense Expense Income Statement

511 Rents Expense Expense Income Statement

521 Supplies Expense Expense Income Statement

531 Utilities Expense Expense Income Statement

541 Other Expenses Expense Income Statement

ACCOUNTS NUMBER CODES

Assets 100-199

Liabilities 200-299

Equity 300-399

Revenues 400-499

Expenses 500-599

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Charts of Accounts Number Description Account Type Finacial Statements

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Charts of Accounts Number Description Account Type Finacial Statements

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CHARTS OF ACCOUNTS

NUMBER DESCRIPTION ACCOUNT TYPE FINACIAL STATEMENTS

101 Cash Asset Financial Position ( Balance Sheet )

111 Accounts Receivable Asset Financial Position ( Balance Sheet )

121 Prepaid Expenses Asset Financial Position ( Balance Sheet )

131 Inventory Asset Financial Position ( Balance Sheet )

141 Fixed Assets Asset Financial Position ( Balance Sheet )

151 Accumulated Depreciation Asset Financial Position ( Balance Sheet )

161 Other Assets Asset Financial Position ( Balance Sheet )

201 Accounts Payable Liability Financial Position ( Balance Sheet )

211 Accrued Expenses Liability Financial Position ( Balance Sheet )

221 Taxes Payable Liability Financial Position ( Balance Sheet )

231 Noted Payable Liability Financial Position ( Balance Sheet )

301 Capital Equity Financial Position ( Balance Sheet )

302 Drawings Equity Financial Position ( Balance Sheet )

401 Revenue Revenue Income Statement

411 Other Revenue/Income Revenue Income Statement

501 Salaries Expense Expense Income Statement

511 Rents Expense Expense Income Statement

521 Supplies Expense Expense Income Statement

531 Utilities Expense Expense Income Statement

541 Other Expenses Expense Income Statement

ACCOUNTS NUMBER CODES

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