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Chart of Accounts.

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Presentation on theme: "Chart of Accounts."— Presentation transcript:

1 Chart of Accounts

2 A list of accounts used by a business.
Chart of Accounts A list of accounts used by a business.

3 A list of accounts used by a business.
Chart of Accounts Balance Sheet Accounts Income Statement Accounts A list of accounts used by a business.

4 A list of accounts used by a business.
Assets (100) Chart of Accounts Liabilities (200) Balance Sheet Accounts Income Statement Accounts A list of accounts used by a business. Owner’s Equity (300)

5 A list of accounts used by a business.
Cash must be 110 Assets (100) Chart of Accounts Liabilities (200) Balance Sheet Accounts Income Statement Accounts A list of accounts used by a business. Owner’s Equity (300) Capital 310 Drawing 320

6 A list of accounts used by a business.
Cash must be 110 Revenue (400) Assets (100) Chart of Accounts Liabilities (200) Balance Sheet Accounts Income Statement Accounts A list of accounts used by a business. Owner’s Equity (300) Expenses (500) Capital 310 Drawing 320

7 A list of accounts used by a business.
Cash must be 110 Revenue (400) Assets (100) Chart of Accounts Liabilities (200) Balance Sheet Accounts Income Statement Accounts A list of accounts used by a business. Owner’s Equity (300) Expenses (500) Capital 310 Drawing 320


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