Small Business Chart of Accounts Template
Choose a service business, ecommerce seller, or contractor chart below, preview the account structure, and download the populated Excel or CSV file. Every line includes an account number, category, and plain description.
Choose a starter chart
Each file includes account numbers, account names, reporting categories, and a plain description for every line. Choose the business model that is closest to yours.
A practical chart for consultants, agencies, studios, and other businesses that sell expertise or time.
Sample accounts
| Number | Account | Category | Description |
|---|---|---|---|
| 1000 | Operating checking | Assets | Primary checking account for operating receipts and payments. |
| 1010 | Savings | Assets | Cash held outside the operating account. |
| 1100 | Accounts receivable | Assets | Customer invoices that have not been paid. |
| 1200 | Prepaid expenses | Assets | Costs paid before the related service period. |
| 1500 | Computer equipment | Assets | Capitalized computers and related equipment. |
| 1590 | Accumulated depreciation | Assets | Depreciation recorded against fixed assets. |
| 2000 | Accounts payable | Liabilities | Supplier bills that have not been paid. |
| 2100 | Business credit card | Liabilities | Amounts owed on business credit cards. |
| 2200 | Payroll liabilities | Liabilities | Payroll taxes and deductions not yet remitted. |
| 2300 | Sales tax payable | Liabilities | Sales tax collected and not yet remitted. |
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Use the result with current books
Use this result with the bookkeeping by industry guides and software comparisons that fit your business. GlacialBooks features explain how the underlying records stay current, and current pricing shows the path from a free tool into the product.
Starter account groups
Assets: bank accounts, accounts receivable, inventory, prepaid expenses, fixed assets, and accumulated depreciation. Liabilities: accounts payable, credit cards, payroll liabilities, sales tax payable, deferred revenue, and loans. Equity: owner contributions, distributions, retained earnings, and current year earnings.
Income statement groups
Separate operating revenue from other income. Put costs directly tied to delivery in cost of goods sold or cost of services. Group overhead into stable categories such as payroll, occupancy, software, insurance, professional services, marketing, and travel.
Keep it useful
Create an account only when the distinction supports reporting, tax preparation, controls, or decisions. Too many accounts make categorization inconsistent. Too few hide the economics of the business.
Frequently asked questions
How many accounts should a small business have?
There is no universal number. Use the smallest stable set that preserves material reporting and tax distinctions.
Should each customer have a revenue account?
Usually no. Track customers with customer or job dimensions, then keep the revenue account structure focused on types of revenue.
Can the chart change later?
Yes, but document changes and avoid frequent restructuring that breaks comparisons across periods.
Sources
Reviewed 2026-07-18.
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