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A chart of accounts (COA) is the complete list of accounts your business uses to record transactions. Every invoice, payment and expense lands in one or more of these accounts, so a clean chart makes reports easy to read.
The five account types
- Assets – what you own: cash, bank, stock, receivables, equipment.
- Liabilities – what you owe: payables, loans, tax payable.
- Income – what you earn: sales, service income, other income.
- Expenses – what you spend: rent, salaries, utilities, cost of goods sold.
- Equity – the owners' stake: capital, retained earnings.
Grouping accounts
Accounts are normally gathered into groups so reports can show subtotals. Examples:
- Current assets: cash in hand, bank accounts, accounts receivable, stock.
- Fixed assets: furniture, machinery, vehicles.
- Current liabilities: accounts payable, tax payable.
- Direct expenses: purchases, freight inward.
- Indirect expenses: rent, electricity, marketing.
Onyx Bills ships with seventeen ready-made account groups across assets, liabilities, income, expenses and equity, so you can start without building the structure yourself.
Tips for a good chart
- Keep it as simple as it can be. Add an account only when you want to report on it separately.
- Use clear, consistent names. "Electricity" is better than "Misc 2".
- Separate tax accounts. Keep GST or VAT input and output apart from revenue and cost so your Profit & Loss is not distorted.
- Review yearly. Retire accounts that are no longer used.
Related reading
Frequently asked questions
How many accounts should a small business have?
Usually a few dozen is enough. More detail can always be added later.
Can I rename or delete accounts?
You can rename accounts freely. Accounts that already have transactions should normally be made inactive rather than deleted, so history stays intact.
What is the difference between a ledger and a chart of accounts?
The chart is the list of accounts; a ledger is the record of transactions in one account.
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