#chart-of-accounts
Chart of Accounts
Design and organize your account hierarchy for effective financial tracking
RV Repair Shop Bookkeeping: Warranty Labor Rates, Reimbursement Lag, and Parts Markup
How independent RV repair shops should structure their books to track retail vs. warranty vs. insurance labor rates (warranty often pays 10–25% below retail), age manufacturer reimbursements that take 2–3 months to arrive, and verify a tiered parts markup against a 50–60% gross margin target.
Bookkeeping for Vehicle Wrap and Window Tint Shops: Job Costing, Bay Utilization, and Deposits
Installation labor runs close to 60% of a full vehicle wrap's cost, yet most wrap and tint shops book it in monthly lump sums that hide per-job losses. This guide covers splitting tint, wrap, and PPF revenue lines, tracking redo hours and revenue per bay-hour, booking deposits as liabilities, and measuring film yield against a 10-15% waste allowance.
Accounting for Customer Loyalty Rewards Programs: ASC 606 Points Liability, Deferred Revenue, and Breakage
Under ASC 606, loyalty points are a separate performance obligation — part of each sale is allocated to a deferred revenue liability using standalone selling prices, recognized when points are redeemed, with unredeemed value booked as breakage in proportion to redemptions. This guide walks through the journal entries, the proportional vs. remote breakage methods, the chart of accounts, and the state escheatment rules that can block breakage income.
State EPR Packaging Laws Are Now a P&L Line Item: The 2026 Compliance Playbook for CPG Brands, Shopify Sellers, and Amazon FBA Operators
Six U.S. states now enforce Extended Producer Responsibility laws for packaging, with fee invoices arriving in 2025 and 2026. Here is how California SB 54, Oregon's Recycling Modernization Act, and Colorado's HB22-1355 reshape CPG brand P&L, plus the SKU-level bill of materials, ship-to-state allocation, and inventoriable vs. SG&A accounting treatment required for clean 2026 filings.
Ghost Kitchen and Virtual Restaurant Bookkeeping: How Multi-Brand Delivery-Only Operators Untangle DoorDash, Uber Eats, and Grubhub Revenue Under ASC 606
How multi-brand ghost kitchens record gross revenue under ASC 606, segregate marketplace-facilitated sales tax from DoorDash, Uber Eats, and Grubhub payouts, allocate shared kitchen costs across virtual brands, and compute contribution margin per brand and platform.
Bail Bond Agency Bookkeeping: Premium, BUF, Forfeitures, and the KPIs Operators Watch
A working guide to surety bail bond bookkeeping — ASC 606 premium recognition, build-up fund (BUF) treatment, forfeiture reserves, indemnitor collateral, Form 8300 cash reporting, recovery-agent classification, and the weekly KPIs experienced bondsmen actually track.
Bookkeeping for Independent Doulas: Prepaid Packages, Scope-of-Practice Risk, and the KPIs Behind a Profitable Perinatal Practice
How independent doulas should structure their books — allocating prepaid birth packages across performance obligations, classifying backup doulas correctly, handling HSA/FSA and Medicaid payment pathways, and reading the KPIs that predict whether a perinatal practice is actually sustainable.
Acupuncture and Traditional Chinese Medicine Clinic Bookkeeping: A Practical Guide for Licensed Practitioners
A working guide for acupuncture and TCM clinics covering ASC 606 across cash-pay, commercial insurance, and Medicare; prepaid package deferred revenue and breakage; herbal pharmacy COGS under FDA dietary supplement rules; Section 179 for treatment tables and electroacupuncture units; and the KPIs lenders and benchmarking services actually track.
Axe Throwing Venue Bookkeeping: Lane Bookings, League Memberships, Corporate Events, and Waiver Liability
How axe throwing venues should structure five distinct revenue streams—walk-in lanes, league memberships, corporate events, bar sales, and BYOB pour fees—under ASC 606, including pass-through IATF dues, refundable damage deposits, cost-segregation reclassifications of $40K–$100K of build-out, and the revenue-per-lane-hour KPI that signals when to expand.
Cannabis Dispensary Bookkeeping Under Section 280E: COGS, METRC, FinCEN BSA, and the KPIs MSOs Track
How disciplined cannabis dispensaries build books that survive Section 280E—segregating COGS from disallowed expenses, applying the Section 471(c) small-taxpayer carve-out, reconciling METRC to the POS to the general ledger daily, handling FinCEN BSA cash-banking and Form 8300 reporting, and reporting the sales-per-square-foot and basket-size KPIs MSO lenders read.
Commercial Janitorial and Office Cleaning Service Bookkeeping: A Practical Guide for Independent Operators
How independent commercial cleaning operators should structure revenue recognition under ASC 606, allocate route-level costs, capitalize equipment under Section 179, and manage 1099 misclassification risk — with ISSA-aligned KPI benchmarks and a chart-of-accounts outline.
Equestrian Boarding and Lesson Barn Bookkeeping: A Practical Guide for Owner-Operators
Boarding stables run at least five revenue streams with wildly different margins. This guide covers ASC 606 timing for board and lesson packages, agister's lien enforcement, ABC-test worker classification, Section 179 and cost segregation for arenas, EALA compliance, and the KPIs—stall occupancy, revenue per stall, hay-cost ratio—that separate profitable barns from quietly failing ones.