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    Sample Chart of Accounts for a Small Company. This is a partial listing of another sample chart of accounts. Note that each account is assigned a three-digit number followed by the account name. The first digit of the number signifies if it is an asset, liability, etc. For example, if the first digit is a "1" it is an asset, if the first digit

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    A chart of accounts is a list of all accounts used by a company in its accounting system. It makes the bookkeeper''s work easier. The accounts included in the chart of accounts must be used consistently to prevent clerical or technical errors in the accounting system. Take note, however, that the chart of accounts vary from company to company.

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