Example Chart Of Accounts used by printing and packaging companies.

A chart of accounts is a categorize index of the financial accounts in the company general ledger. A well-designed chart of accounts will help printing and packaging companies manage, track, and analyze your expenses and revenue; measure performance changes between periods; and benchmark your organization against other firms.

BALANCE SHEET ACCOUNTS

             
  Assets        
    1000 Current Assets
    1010   Cash
    1010.10     Cash - Regular Checking
    1010.20     Cash - Payroll Checking
    1010.30     Cash - Petty Cash Fund
    1010.40     Cash - Investment Account
             
    1020   Notes & Accounts Receivable
    1020.10     Accounts Receivable
    1020.20     Allowance for Bad Debts
             
    1030.00   Inventory
    1030.10     Work in Process
    1030.20     Inventory - Offset Paper
    1030.30     Inventory - Digital Paper
    1030.40     Inventory - Wide Format Substrates
    1030.50     Inventory - Department Supplies
    1030.60     Inventory - Finished Goods
             
    1040   Marketable Securities
    1040.10     Marketable Securities
             
    1050   Other Current Assets
    1050.10     Income Tax Refund Receivable
    1050.20     Interest Receivable
    1050.30     Prepaid Interest
    1050.40     Prepaid Insurance
    1050.50     Prepaid Officers Life Insurance
    1050.60     Prepaid Taxes
    1050.70     Prepaid Expenses - Other
    1050.80     Loans & Exchanges
             
    1200 Fixed Assets
    1210.10   Land  
    1210.20   Buildings
    1210.30   Building Improvements
    1210.40   Furniture & Fixtures
    1210.50   Machinery & Equipment
    1210.60   Computer Equipment
    1210.70   Vehicles
    1210.80   Other Fixed Assets
    1250.10   Accumulated Depreciation - Land  
    1250.20   Accumulated Depreciation - Buildings
    1250.30   Accumulated Depreciation - Building Improvements
    1250.40   Accumulated Depreciation - Furniture & Fixtures
    1250.50   Accumulated Depreciation - Machinery & Equipment
    1250.60   Accumulated Depreciation - Computer Equipment
    1250.70   Accumulated Depreciation - Vehicles
    1250.80   Accumulated Depreciation - Other Fixed Assets
             
  Liabilities        
    2000 Current Liabilities
    2010   Accounts Payable
    2010.10     Accounts Payable Trade
    2010.20     Accrued Accounts Payable
    2010.30     Bank Notes Payable
             
    2020.00   Other Current Liabilities
    2020.10     Sales Taxes Payable
    2020.20     Payroll Taxes Payable
    2020.30     Income Taxes Payable
    2020.40     Employee Benefits Payable
    2020.50     Deposits From Customers
    2020.60     Prepaid Postage From Customers
    2020.70     Other Current Liabilities
             
    2100.00 Long-Term Liabilities
    2100.10   Notes Payable
    2100.20   Land Payable
    2100.30   Mortgages Payable
             
             
    2500.00 Equity  
    2500.10 Capital Stock
    2500.20 Earnings Paid in Capital
    2500.30 Retained Earnings
             

OPERATING STATEMENT ACCOUNTS

             
  SALES REVENUES
    3000.00 Sales  
    3000.10   Offset Products Sales
    3000.20   Digital Products Sales
    3000.30   Wide Format Products Sales
    3000.40   Promo Products
    3000.50   Billable Freight
    3000.60   Billable Postage
    3000.70   Miscellaneous Sales
             
    3010 Sales Returns & Allowances
    3020 Sales Discounts
  TOTAL SALES REVENUES
             
             
  COST OF SALES
    4000.00 Materials
    4010.00   Paper & Substrates
    4010.10     Offset Paper
    4010.20     Digital Paper
    4010.30     Wide Format Substrates
             
    4030.00   Other Chargeable Materials
    4030.10     Ink
    4030.20     Plates
    4030.30     Digital Clicks
    4030.40     Mailing
    4030.50     Freight
    4030.60     Promo Products
    4030.70     Other Chargeable Materials
             
    4040.00   Outside Services
    4040.10     Prepress
    4040.20     Printing
    4040.30     Finishing
    4040.40     Other Outside Services
             
    4050   Purchase Returns & Allowances
    4060   Purchase Discounts
             
    5000 Factory Expenses
    5100   Factory Payroll
    5110     Salaries - Executive
    5120     Direct Wages
    5130     General Factory Salaries & Wages
    5140     Shipping & Delivery Wages
    5150     Payroll Taxes
    5160     401(k) Contributions
    5170     Employee Insurance Benefits
    5180     Worker Compensation Insurance
             
    5200   Factory Expenses (non-payroll)
    5210     Building Depreciation
    5220     Equipment Depreciation
    5230     Real Estate Taxes
    5240     Other Property Taxes
    5250     Property Insurance
    5260     Building Rent, Lease, or Mortgage
    5270     Utilities
    5280     Equipment Leases & Rental
    5290     Training & Education
             
    5300.00   Other Factory Expenses
    5310.00     Factory Supplies & Expenses
    5310.10       Factory Supplies & Expenses - Prepress
    5310.20       Factory Supplies & Expenses - Press
    5310.30       Factory Supplies & Expenses - Digital
    5310.40       Factory Supplies & Expenses - Wide Format
    5310.50       Factory Supplies & Expenses - Finishing
    5310.60       Factory Supplies & Expenses - Mailing
    5310.70       Factory Supplies & Expenses - Packing
    5310.80       Factory Supplies & Expenses - Shipping & Delivery
             
    5320.00     Factory Repairs & Maintenance
    5320.10       Repairs & Maintenance - Prepress
    5320.20       Repairs & Maintenance - Press
    5320.30       Repairs & Maintenance - Digital
    5320.40       Repairs & Maintenance - Wide Format
    5320.50       Repairs & Maintenance - Finishing
    5320.60       Repairs & Maintenance - Mailing
    5320.70       Repairs & Maintenance - Packing
    5320.80       Repairs & Maintenance - Shipping & Delivery
    5320.90       Repairs & Maintenance - Facility
             
    5330     Other Misc Factory Expenses
  TOTAL COST OF SALES
             
  GROSS PROFIT
             
  ADMINISTRATIVE EXPENSES
    6000 Administrative Expenses
    6100   Administrative Payroll
    6110     Salaries - Executive
    6120     Salaries - Office
    6130     Payroll Taxes
    6140     401(k) Contributions
    6150     Employee Insurance Benefits
    6160     Worker Compensation Insurance
             
    6200   Administrative Expenses (non-payroll)
    6210     Auto Reimbursement
    6220     Bad Debts
    6230     Bank Charges
    6240     Data Processing Expenses
    6250     Office Supplies
    6260     Professional Fees
    6270     Dues & Subscriptions
    6280     Property Tax Expense
    6290     Business Tax Expense
    6300     Telephone
    6310     Charitable Contributions
    6320     Dues & Subscriptions
    6330     Postage Exense
    6340     Office Equipment Leases & Rental
    6350     Travel Expenses
    6360     Training & Education
    6370     Other Administrative Expenses
  TOTAL ADMINISTRATIVE EXPENSES
             
  SELLING EXPENSES
    7000 Selling Expenses
    7100   Selling Payroll
    7110     Salaries - Executive
    7120     Salaries - Salespeople (excluding commissions)
    7130     Commissions - Salespeople (excluding salaries)
    7140     Salaries - Sales Office Clerical
    7150     Payroll Taxes
    7160     401(k) Contributions
    7170     Employee Insurance Benefits
    7180     Worker Compensation Insurance
             
    7200   Selling Expenses (non-payroll)
    7210     Auto Reimbursement
    7220     Advertising
    7230     Travel & Entertainment Expenses
    7240     Other Selling Expenses
  TOTAL SELLING EXPENSES
             
  INCOME BEFORE INTEREST EXPENSE
             
  INTEREST EXPENSE
    8000 Interest Expense
    8010   Interest Expense
             
  OPERATING INCOME
             
  OTHER INCOME & EXPENSE
    9000 Other Income & Expenses
    9010   Income - Interest & Finance Charges
    9020   Income - Sale of Scrap & Recycle Materials
    9030   Income - Gain on Sale of Assets
    9040   Income - Other Miscellaneous Income
    9110   Expense - Loss from Sale of Fixed Assets
    9120   Expense - Other Miscellaneous Expenses
             
  INCOME BEFORE INCOME TAXES
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