The Chart of Accounts

Level: Beginner Module: Accounting Foundations 3 min read Lesson 4 of 67

Overview

What you’ll learn: What a chart of accounts is, the five major account categories, common numbering systems, and how to design a chart of accounts for a business.
Prerequisites: Lesson 3 — Double-Entry Bookkeeping
Estimated reading time: 14 minutes

Introduction

The Grand Historian records: If the accounting equation is the constitution of the financial realm, then the Chart of Accounts is its census register — a master catalog of every account the enterprise maintains, organized with the precision of an imperial archive. Without it, the accountant is a librarian without a catalog, a general without a map, a chef without a recipe book. Transactions would be recorded in random accounts with inconsistent names, and chaos would reign where order must prevail.

The chart of accounts is simply a numbered list of all accounts used by a business, organized by category. It is the skeleton upon which the entire accounting system hangs.

The Five Major Account Categories

Every account in the chart belongs to one of five families, arranged in the order they appear on the financial statements:

#	Category	Appears On	Normal Balance	Examples
1	Assets	Balance Sheet	Debit	Cash, A/R, Inventory, Equipment
2	Liabilities	Balance Sheet	Credit	A/P, Notes Payable, Unearned Revenue
3	Equity	Balance Sheet	Credit	Common Stock, Retained Earnings
4	Revenue	Income Statement	Credit	Sales Revenue, Service Revenue, Interest Income
5	Expenses	Income Statement	Debit	Rent, Salaries, Utilities, Depreciation

Some organizations add a sixth category for Other Income/Expenses (gains and losses), and a seventh for Contra Accounts (such as Accumulated Depreciation or Allowance for Doubtful Accounts), though these are often embedded within their parent categories.

Account Numbering Systems

Each account is assigned a number that indicates its category and position. The most common system uses ranges:

Number Range	Category
1000–1999	Assets
2000–2999	Liabilities
3000–3999	Equity
4000–4999	Revenue
5000–5999 (or 6000–9999)	Expenses

Sample Chart of Accounts

Account #	Account Name	Type
1010	Cash — Checking	Asset
1020	Cash — Savings	Asset
1100	Accounts Receivable	Asset
1200	Inventory	Asset
1300	Prepaid Insurance	Asset
1500	Equipment	Asset
1510	Accumulated Depreciation — Equipment	Contra Asset
2010	Accounts Payable	Liability
2100	Wages Payable	Liability
2200	Unearned Revenue	Liability
2500	Notes Payable	Liability
3010	Common Stock	Equity
3020	Retained Earnings	Equity
4010	Service Revenue	Revenue
4020	Sales Revenue	Revenue
5010	Rent Expense	Expense
5020	Salaries Expense	Expense
5030	Utilities Expense	Expense
5040	Depreciation Expense	Expense
5050	Insurance Expense	Expense

Designing a Chart of Accounts

A well-designed chart of accounts follows these principles:

Leave gaps in numbering: Use 1010, 1020, 1030 — not 1001, 1002, 1003 — so you can insert new accounts later without renumbering.
Group related accounts: All cash accounts together, all receivables together, all payables together.
Match your reporting needs: If you need to report expenses by department, create sub-accounts (5010-01 for Marketing Rent, 5010-02 for Operations Rent).
Keep it as simple as possible: A small business may need 30 accounts; a multinational may need 3,000. Do not create accounts you will never use.
Use consistent naming: Decide on a convention (e.g., “Expense” at the end of expense accounts) and stick to it throughout.

ERP Systems and the Chart of Accounts

In modern ERP systems like iDempiere, the chart of accounts is a core configuration element. Every transaction posted through the system — sales invoices, purchase orders, payroll entries — flows through the chart of accounts. A poorly designed chart creates reporting nightmares that haunt the organization for years.

Key Takeaways

The chart of accounts is the master list of all accounts used by a business, organized by category.
Five major categories: Assets (1000s), Liabilities (2000s), Equity (3000s), Revenue (4000s), Expenses (5000s+).
Account numbers indicate category and allow systematic organization with gaps for future expansion.
A well-designed chart matches the organization’s reporting needs and remains as simple as possible.
In ERP systems, the chart of accounts is the backbone of all financial reporting.

What’s Next

In Lesson 5, you will learn the complete Accounting Cycle — the step-by-step process from recording a transaction to producing financial statements.

繁體中文

概述

學習目標：會計科目表的定義、五大帳戶類別、編號系統，以及如何為企業設計會計科目表。
先決條件：第 3 課——複式簿記
預計閱讀時間：14 分鐘

簡介

太史公曰：若會計等式為財務王國之憲法，則會計科目表為其戶籍冊——企業所設每一帳戶之總目錄，其組織精密如帝國檔案。無科目表之會計師，猶無目錄之圖書館員、無地圖之將軍、無食譜之廚師。交易將以隨意帳戶、不一致名稱記錄，秩序必當崩壞之地，混亂橫行。

五大帳戶類別

#	類別	出現於	正常餘額	範例
1	資產	資產負債表	借方	現金、應收帳款、存貨
2	負債	資產負債表	貸方	應付帳款、應付票據
3	權益	資產負債表	貸方	普通股、保留盈餘
4	收入	損益表	貸方	銷貨收入、服務收入
5	費用	損益表	借方	租金、薪資、水電

帳戶編號系統

編號範圍	類別
1000–1999	資產
2000–2999	負債
3000–3999	權益
4000–4999	收入
5000–5999	費用

設計會計科目表

編號留空隙：使用 1010、1020、1030——非 1001、1002、1003——以便日後插入新帳戶。
相關帳戶歸類：所有現金帳戶放一起，所有應收帳戶放一起。
配合報告需求：若需按部門報告費用，建立子帳戶。
盡量簡單：小型企業或需 30 個帳戶；跨國企業或需 3,000 個。勿建不使用之帳戶。

重點摘要

會計科目表是企業所有帳戶之總清單，按類別組織。
五大類別：資產、負債、權益、收入、費用。
帳戶編號指示類別，留有空隙以供未來擴展。
在 ERP 系統中，科目表是所有財務報告的骨幹。

下一步

在第 5 課中，您將學習完整的會計循環——從記錄交易到編製財務報表的逐步流程。

日本語

概要

学習内容：勘定科目表とは何か、5大勘定科目カテゴリ、番号体系、設計方法。
前提条件：レッスン3——複式簿記
推定読了時間：14分

はじめに

太史公曰く：会計等式が財務王国の憲法ならば、勘定科目表はその戸籍台帳である——企業が維持するすべての勘定科目の総目録であり、帝国文書館の如き精密さで整理される。勘定科目表なき会計士は、目録なき司書、地図なき将軍の如し。

5大勘定科目カテゴリ

#	カテゴリ	表示先	正常残高
1	資産	貸借対照表	借方
2	負債	貸借対照表	貸方
3	資本	貸借対照表	貸方
4	収益	損益計算書	貸方
5	費用	損益計算書	借方

勘定番号体系

番号範囲	カテゴリ
1000–1999	資産
2000–2999	負債
3000–3999	資本
4000–4999	収益
5000–5999	費用

勘定科目表の設計

番号に隙間を残す：1010、1020、1030を使い、将来の追加に備える。
関連勘定をグループ化：現金勘定は一箇所に、売掛金は一箇所に。
報告ニーズに合わせる：部門別費用報告が必要なら、補助勘定を作成。
可能な限りシンプルに：使わない勘定科目を作らない。

重要ポイント

勘定科目表は企業のすべての勘定科目のマスターリストである。
5大カテゴリ：資産、負債、資本、収益、費用。
勘定番号はカテゴリを示し、将来の拡張用に隙間を残す。
ERPシステムでは、勘定科目表がすべての財務報告の骨格である。

次のステップ

レッスン5では、完全な会計サイクル——取引の記録から財務諸表の作成までのプロセス——を学ぶ。