Sample Chart of Accounts

Account Data Set
Assets = Claims
Claims = Liabilities + Equity

Debit: inc asset or dec claim
Credit: dec asset or inc claim

CHART OF ACCOUNTS

Assets

-Cash
--on hand
--in bank
---PayPal
---Wells Fargo
--Reciepts

-Recievable
--Accounts
--Other
--Allowance

-Stock
--Parts (parametric parts data)
--Kits
--Finished
--Consignment

-Current
--Prepayed Expences
--Loans
--Other

-Fixed
--Investments
--Equipment.

Liabilities

-Payable
--Cost of sales
--Accounts

-Owed
--Equipment Financeing
--Debt
--Consignment

Equity

-Retained
--Profit
-Capital

Income

- Sales

- Services
- - Consulting (sub for each client)
- - Salary

- Commissions
- - Royalties

- Interest
- - Bank Account
- - Certificate of Deposit
- - Bond

- Dividends
- - Stock
- - Mutual Fund

Expense

- Sales Cost

- Service Cost

- Rent
- - Late Fees

- Utilities
- - Electricity
- - Gas
- - Phone
- - Internet
- - Cable TV

- Office
- - Accounting
- - Legal
- - Software
- - Postage
- - Bank Charges
- - Credit Card Charges
- - Supplies

- Transportation
- - Gas
- - Insurance
- - Repair
- - Rental

- Taxes
- - Social Security
- - Unemployment
- - IRS penalties

- Labor
- - Consulting
- - Wages
- - Benifits

- Travel
- - Ticketed
- - Hotel
- - Meals
- - Miles

- Marketing
- - Advertising
- - Trade Shows
- - Give Aways

DATA TABLES

-Transactions

--id

--order/batch.id

--item/type.id

--store.id

--amount

--guantity

-Order/batch

--id

--date

--status.id

--in.contact.id

--out.contact.id

--store.id

--terms

-Item/Type

--id

--cr.acct.id

--dr.acct.id

--store.id

--units/class

--name

--default.amount

--default.quantity

-Chart of accounts

--id

--name

--is.a

-contacts

--id

--member.id

--name

--passcode

--date

-store

--id

--name

--owner

-status

--id

--name

-status change

--id

--from.status.id

--to.status.id