ACCOUNTING STANDARDS · FREE SPREADSHEET

Standard Chart of Accounts by Industry

A model hierarchical chart of accounts for general businesses, SaaS companies, retailers, and manufacturers, prepared for spreadsheet planning and testing.

176verified rowsJuly 29, 2026last checkedReviewed yearlyrefresh schedule

#	Account number	Account type	Account name	Industry template	Financial statement	Preparation note	Checked
01	1000	Assets	Cash	General	Balance sheet	SheetSteps model chart of accounts	2026-07-29
02	1010	Assets	Accounts receivable	General	Balance sheet	SheetSteps model chart of accounts	2026-07-29
03	1020	Assets	Inventory	General	Balance sheet	SheetSteps model chart of accounts	2026-07-29
04	1030	Assets	Prepaid expenses	General	Balance sheet	SheetSteps model chart of accounts	2026-07-29
05	1040	Assets	Property and equipment	General	Balance sheet	SheetSteps model chart of accounts	2026-07-29
06	1050	Assets	Accumulated depreciation	General	Balance sheet	SheetSteps model chart of accounts	2026-07-29
07	1001	Assets	Cash	SaaS	Balance sheet	SheetSteps model chart of accounts	2026-07-29
08	1011	Assets	Accounts receivable	SaaS	Balance sheet	SheetSteps model chart of accounts	2026-07-29
09	1021	Assets	Inventory	SaaS	Balance sheet	SheetSteps model chart of accounts	2026-07-29
10	1031	Assets	Prepaid expenses	SaaS	Balance sheet	SheetSteps model chart of accounts	2026-07-29
11	1041	Assets	Property and equipment	SaaS	Balance sheet	SheetSteps model chart of accounts	2026-07-29
12	1051	Assets	Accumulated depreciation	SaaS	Balance sheet	SheetSteps model chart of accounts	2026-07-29
13	1002	Assets	Cash	Retail	Balance sheet	SheetSteps model chart of accounts	2026-07-29
14	1012	Assets	Accounts receivable	Retail	Balance sheet	SheetSteps model chart of accounts	2026-07-29
15	1022	Assets	Inventory	Retail	Balance sheet	SheetSteps model chart of accounts	2026-07-29
16	1032	Assets	Prepaid expenses	Retail	Balance sheet	SheetSteps model chart of accounts	2026-07-29
17	1042	Assets	Property and equipment	Retail	Balance sheet	SheetSteps model chart of accounts	2026-07-29
18	1052	Assets	Accumulated depreciation	Retail	Balance sheet	SheetSteps model chart of accounts	2026-07-29
19	1003	Assets	Cash	Manufacturing	Balance sheet	SheetSteps model chart of accounts	2026-07-29
20	1013	Assets	Accounts receivable	Manufacturing	Balance sheet	SheetSteps model chart of accounts	2026-07-29
21	1023	Assets	Inventory	Manufacturing	Balance sheet	SheetSteps model chart of accounts	2026-07-29
22	1033	Assets	Prepaid expenses	Manufacturing	Balance sheet	SheetSteps model chart of accounts	2026-07-29
23	1043	Assets	Property and equipment	Manufacturing	Balance sheet	SheetSteps model chart of accounts	2026-07-29
24	1053	Assets	Accumulated depreciation	Manufacturing	Balance sheet	SheetSteps model chart of accounts	2026-07-29
25	2000	Liabilities	Accounts payable	General	Balance sheet	SheetSteps model chart of accounts	2026-07-29
26	2010	Liabilities	Accrued expenses	General	Balance sheet	SheetSteps model chart of accounts	2026-07-29
27	2020	Liabilities	Deferred revenue	General	Balance sheet	SheetSteps model chart of accounts	2026-07-29
28	2030	Liabilities	Payroll liabilities	General	Balance sheet	SheetSteps model chart of accounts	2026-07-29
29	2040	Liabilities	Sales tax payable	General	Balance sheet	SheetSteps model chart of accounts	2026-07-29
30	2050	Liabilities	Long-term debt	General	Balance sheet	SheetSteps model chart of accounts	2026-07-29
31	2001	Liabilities	Accounts payable	SaaS	Balance sheet	SheetSteps model chart of accounts	2026-07-29
32	2011	Liabilities	Accrued expenses	SaaS	Balance sheet	SheetSteps model chart of accounts	2026-07-29
33	2021	Liabilities	Deferred revenue	SaaS	Balance sheet	SheetSteps model chart of accounts	2026-07-29
34	2031	Liabilities	Payroll liabilities	SaaS	Balance sheet	SheetSteps model chart of accounts	2026-07-29
35	2041	Liabilities	Sales tax payable	SaaS	Balance sheet	SheetSteps model chart of accounts	2026-07-29
36	2051	Liabilities	Long-term debt	SaaS	Balance sheet	SheetSteps model chart of accounts	2026-07-29
37	2002	Liabilities	Accounts payable	Retail	Balance sheet	SheetSteps model chart of accounts	2026-07-29
38	2012	Liabilities	Accrued expenses	Retail	Balance sheet	SheetSteps model chart of accounts	2026-07-29
39	2022	Liabilities	Deferred revenue	Retail	Balance sheet	SheetSteps model chart of accounts	2026-07-29
40	2032	Liabilities	Payroll liabilities	Retail	Balance sheet	SheetSteps model chart of accounts	2026-07-29
41	2042	Liabilities	Sales tax payable	Retail	Balance sheet	SheetSteps model chart of accounts	2026-07-29
42	2052	Liabilities	Long-term debt	Retail	Balance sheet	SheetSteps model chart of accounts	2026-07-29
43	2003	Liabilities	Accounts payable	Manufacturing	Balance sheet	SheetSteps model chart of accounts	2026-07-29
44	2013	Liabilities	Accrued expenses	Manufacturing	Balance sheet	SheetSteps model chart of accounts	2026-07-29
45	2023	Liabilities	Deferred revenue	Manufacturing	Balance sheet	SheetSteps model chart of accounts	2026-07-29
46	2033	Liabilities	Payroll liabilities	Manufacturing	Balance sheet	SheetSteps model chart of accounts	2026-07-29
47	2043	Liabilities	Sales tax payable	Manufacturing	Balance sheet	SheetSteps model chart of accounts	2026-07-29
48	2053	Liabilities	Long-term debt	Manufacturing	Balance sheet	SheetSteps model chart of accounts	2026-07-29
49	3000	Equity	Common stock	General	Balance sheet	SheetSteps model chart of accounts	2026-07-29
50	3010	Equity	Additional paid-in capital	General	Balance sheet	SheetSteps model chart of accounts	2026-07-29
51	3020	Equity	Retained earnings	General	Balance sheet	SheetSteps model chart of accounts	2026-07-29
52	3030	Equity	Owner contributions	General	Balance sheet	SheetSteps model chart of accounts	2026-07-29
53	3040	Equity	Owner distributions	General	Balance sheet	SheetSteps model chart of accounts	2026-07-29
54	3050	Equity	Current-year earnings	General	Balance sheet	SheetSteps model chart of accounts	2026-07-29
55	3001	Equity	Common stock	SaaS	Balance sheet	SheetSteps model chart of accounts	2026-07-29
56	3011	Equity	Additional paid-in capital	SaaS	Balance sheet	SheetSteps model chart of accounts	2026-07-29
57	3021	Equity	Retained earnings	SaaS	Balance sheet	SheetSteps model chart of accounts	2026-07-29
58	3031	Equity	Owner contributions	SaaS	Balance sheet	SheetSteps model chart of accounts	2026-07-29
59	3041	Equity	Owner distributions	SaaS	Balance sheet	SheetSteps model chart of accounts	2026-07-29
60	3051	Equity	Current-year earnings	SaaS	Balance sheet	SheetSteps model chart of accounts	2026-07-29
61	3002	Equity	Common stock	Retail	Balance sheet	SheetSteps model chart of accounts	2026-07-29
62	3012	Equity	Additional paid-in capital	Retail	Balance sheet	SheetSteps model chart of accounts	2026-07-29
63	3022	Equity	Retained earnings	Retail	Balance sheet	SheetSteps model chart of accounts	2026-07-29
64	3032	Equity	Owner contributions	Retail	Balance sheet	SheetSteps model chart of accounts	2026-07-29
65	3042	Equity	Owner distributions	Retail	Balance sheet	SheetSteps model chart of accounts	2026-07-29
66	3052	Equity	Current-year earnings	Retail	Balance sheet	SheetSteps model chart of accounts	2026-07-29
67	3003	Equity	Common stock	Manufacturing	Balance sheet	SheetSteps model chart of accounts	2026-07-29
68	3013	Equity	Additional paid-in capital	Manufacturing	Balance sheet	SheetSteps model chart of accounts	2026-07-29
69	3023	Equity	Retained earnings	Manufacturing	Balance sheet	SheetSteps model chart of accounts	2026-07-29
70	3033	Equity	Owner contributions	Manufacturing	Balance sheet	SheetSteps model chart of accounts	2026-07-29
71	3043	Equity	Owner distributions	Manufacturing	Balance sheet	SheetSteps model chart of accounts	2026-07-29
72	3053	Equity	Current-year earnings	Manufacturing	Balance sheet	SheetSteps model chart of accounts	2026-07-29
73	4000	Revenue	Subscription revenue	General	Income statement	SheetSteps model chart of accounts	2026-07-29
74	4010	Revenue	Product revenue	General	Income statement	SheetSteps model chart of accounts	2026-07-29
75	4020	Revenue	Services revenue	General	Income statement	SheetSteps model chart of accounts	2026-07-29
76	4030	Revenue	Usage revenue	General	Income statement	SheetSteps model chart of accounts	2026-07-29
77	4040	Revenue	Returns and allowances	General	Income statement	SheetSteps model chart of accounts	2026-07-29
78	4050	Revenue	Other operating revenue	General	Income statement	SheetSteps model chart of accounts	2026-07-29
79	4001	Revenue	Subscription revenue	SaaS	Income statement	SheetSteps model chart of accounts	2026-07-29
80	4011	Revenue	Product revenue	SaaS	Income statement	SheetSteps model chart of accounts	2026-07-29
81	4021	Revenue	Services revenue	SaaS	Income statement	SheetSteps model chart of accounts	2026-07-29
82	4031	Revenue	Usage revenue	SaaS	Income statement	SheetSteps model chart of accounts	2026-07-29
83	4041	Revenue	Returns and allowances	SaaS	Income statement	SheetSteps model chart of accounts	2026-07-29
84	4051	Revenue	Other operating revenue	SaaS	Income statement	SheetSteps model chart of accounts	2026-07-29
85	4002	Revenue	Subscription revenue	Retail	Income statement	SheetSteps model chart of accounts	2026-07-29
86	4012	Revenue	Product revenue	Retail	Income statement	SheetSteps model chart of accounts	2026-07-29
87	4022	Revenue	Services revenue	Retail	Income statement	SheetSteps model chart of accounts	2026-07-29
88	4032	Revenue	Usage revenue	Retail	Income statement	SheetSteps model chart of accounts	2026-07-29
89	4042	Revenue	Returns and allowances	Retail	Income statement	SheetSteps model chart of accounts	2026-07-29
90	4052	Revenue	Other operating revenue	Retail	Income statement	SheetSteps model chart of accounts	2026-07-29
91	4003	Revenue	Subscription revenue	Manufacturing	Income statement	SheetSteps model chart of accounts	2026-07-29
92	4013	Revenue	Product revenue	Manufacturing	Income statement	SheetSteps model chart of accounts	2026-07-29
93	4023	Revenue	Services revenue	Manufacturing	Income statement	SheetSteps model chart of accounts	2026-07-29
94	4033	Revenue	Usage revenue	Manufacturing	Income statement	SheetSteps model chart of accounts	2026-07-29
95	4043	Revenue	Returns and allowances	Manufacturing	Income statement	SheetSteps model chart of accounts	2026-07-29
96	4053	Revenue	Other operating revenue	Manufacturing	Income statement	SheetSteps model chart of accounts	2026-07-29
97	5000	Cost of revenue	Hosting costs	General	Income statement	SheetSteps model chart of accounts	2026-07-29
98	5010	Cost of revenue	Payment processing	General	Income statement	SheetSteps model chart of accounts	2026-07-29
99	5020	Cost of revenue	Direct labor	General	Income statement	SheetSteps model chart of accounts	2026-07-29
100	5030	Cost of revenue	Product costs	General	Income statement	SheetSteps model chart of accounts	2026-07-29

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SheetSteps model chart of accounts based on standard financial-statement classifications. Third-party list posts can help discover candidates, but they do not qualify as the final source for a retained row.

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Standard Chart of Accounts by Industry

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