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Documentation -> Accounting/Bookkeeping -> Chart of Accounts -> CoA Example: small service business - cash method


Below is a Chart of Accounts example for a small service business. A sole proprietorship using the cash method of accounting, in this case. The accounts included are just to demonstrate what types of accounts go where. You can use the accounts that you need for your business, and drop the ones you don't. Name them how you wish, and be as specific as you wish, in regards to the accounts you use.

For example: you can have one account for utilities, or you can have separate accounts for each utility. It's a tradeoff between convenience, clutter (or lack thereof), and the level of detail flowlog can show you in it's pages, graphs and reports. For instance, if you only choose to use 'utilities' for your utilities expense account, flowlog will only show a percent and balance for all combined utilities' expenses on the books dashboard, instead of you being able to see a percent and balance for each utility. It's the same situation with the Accounts page and reports. You decide the level of detail you need by how you create your Chart of Accounts. Hopefully, this example COA helps you create yours.


Current Assets
  • bank_0123
  • paypal
  • petty_cash
  • supplies/material
  • prepaid expenses
Long Term Assets
  • rental_equipment
  • equipment
  • furniture
  • vehicles


Current Liabilities

Long Term Liabilities
  • truck loans
  • business loans


If Books Auto Close is enabled, Owner's Capital and Owner's Drawing will be created automatically. Otherwise, you'll want to create Owner's Capital and Owner's Drawing accounts, assuming a sole proprietorship.


Direct Incomes
  • field services
  • shop services
  • consulting services
Indirect Incomes
  • lta_sales


Direct Expenses
  • parts/suppliers
  • providers/subcontractors
  • fuel
  • depreciation (auto created and managed if auto depreciation management is enabled)
  • rented equipment
Indirect Expenses
  • insurance
  • utilities
  • taxes
  • maintenance
  • fees