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Sample chart of accounts for coal mining company

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A chart of accounts is an organized list of all accounts in a business entity’s financial records. An account is where a financial transaction is classified, allocated, or posted. (These terms all mean the same thing.) Every account has a balance based on additions and subtractions made since it was opened (or during a specified period of time).

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Develop the Chart of Accounts for Your Small Business. Jan 20, 2019· When you start a new business, you set up your chart of accounts as a first step in establishing your company's accounting system Small businesses don't all have the same chart of accounts The accounts you include depends on the type of business For example, if you have a service business, you won't have an inventory account.

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