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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Example Chart Of Accounts used by printing and packaging companies.

BALANCE SHEET ACCOUNTS

OPERATING STATEMENT ACCOUNTS