Chart of Accounts in QuickBooks Online – Full List

Here is a comprehensive Chart of Accounts (COA) structure commonly found in QuickBooks Online (QBO). This list includes standard account types and categories, which may vary slightly depending on your business type (service, retail, nonprofit, etc.), but this is a full, general-purpose template covering most businesses.

Chart of Accounts

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🧾 Chart of Accounts in QuickBooks Online – Full List (Standard Categories)

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🔷 ASSETS

🔹 Current Assets

• Bank Accounts

  • Checking Account

  • Savings Account

  • Petty Cash

  • Undeposited Funds

• Accounts Receivable (A/R)

• Inventory Asset

• Prepaid Expenses

• Employee Advances

• Other Current Assets

🔹 Fixed Assets

• Furniture and Fixtures

• Office Equipment

• Machinery

• Vehicles

• Accumulated Depreciation – [Asset Name]

• Computers and Peripherals

• Leasehold Improvements

🔹 Other Assets

• Security Deposits

• Long-term Investments

• Intangible Assets (Patents, Trademarks)

• Goodwill

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🔷 LIABILITIES

🔹 Current Liabilities

• Accounts Payable (A/P)

• Credit Card Accounts

• Payroll Liabilities

  • Federal Payroll Taxes Payable

  • State Payroll Taxes Payable

• Sales Tax Payable

• Accrued Expenses

• Customer Deposits

• Short-term Loans Payable

🔹 Long-Term Liabilities

• Notes Payable

• Loans Payable – [Bank Name]

• Mortgage Payable

• Lease Liability

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🔷 EQUITY

• Owner’s Equity

• Owner’s Draw / Contributions

• Retained Earnings

• Opening Balance Equity

• Partner Equity (for partnerships)

• Share Capital (for corporations)

• Shareholder Distributions / Dividends

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🔷 INCOME (REVENUE)

• Sales of Product Income

• Service Income

• Consulting Income

• Rental Income

• Interest Income

• Other Income

• Refunds & Reimbursements Received

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🔷 COST OF GOODS SOLD (COGS)

• Cost of Goods Sold

• Direct Labor

• Materials and Supplies

• Freight & Shipping Costs (related to sales)

• Inventory Shrinkage / Adjustments

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🔷 EXPENSES

🔹 Operating Expenses

• Advertising & Marketing

• Automobile Expenses

• Bank Charges & Fees

• Computer & Internet Expenses

• Consulting Fees

• Continuing Education

• Depreciation Expense

• Dues & Subscriptions

• Insurance Expense

• Interest Expense

• Legal & Professional Fees

• Meals & Entertainment (with 50% rule)

• Office Supplies

• Payroll Expenses

  • Salaries & Wages

  • Employee Benefits

  • Payroll Taxes

• Postage & Delivery

• Rent or Lease Expense

• Repairs & Maintenance

• Software Subscriptions

• Telephone & Communications

• Travel Expenses

• Utilities

🔹 Other Expenses

• Charitable Contributions

• Penalties & Fines

• Bad Debts

• Miscellaneous Expense

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🔷 OTHER INCOME / OTHER EXPENSES

• Gain/Loss on Asset Disposal

• Unrealized Currency Gains/Losses

• Investment Income

• Prior Period Adjustments

• Interest Income/Expense (Non-Operating)

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🛠️ Notes:

• QuickBooks Online allows customization — you can rename, add, or deactivate accounts.

• Some accounts (like A/R and A/P) are system accounts and cannot be deleted.

• Use account numbers for better sorting and reference (enable from Settings > Advanced > Chart of Accounts).

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