#chart-of-accounts
Design and organize your account hierarchy for effective financial tracking
A practical guide to bookkeeping for wedding and event venues, covering ASC 606 deferred revenue on booking deposits, the principal-versus-agent test for pass-through catering and bar, refundable damage deposit liabilities, per-Saturday fixed-cost allocation, and cancellation reserves.
How express car washes should recognize unlimited membership revenue ratably under ASC 606, allocate variable cost per car across water, electricity, and chemicals (~$1.50/car target), and depreciate tunnel equipment under 15-year MACRS with cost segregation and bonus depreciation.
How to set up books for a Part 107 commercial drone business — separate revenue lines by service type, capitalize airframes and payloads as distinct assets, track per-flight battery cycles as cost of service, and apply the 2025 permanent 100% bonus depreciation under OBBBA.
A working guide to pawn shop bookkeeping — how to record pawn loans as receivables, accrue service charges, transfer forfeited collateral to inventory at principal, comply with ATF Form 4473 rules on firearms redemption, and file Form 8300 when cash crosses $10,000.
How owners of indoor and outdoor pickleball clubs should structure the chart of accounts, defer annual membership revenue under ASC 606, reconcile booking-platform payouts, and depreciate court build-outs so utilization rate, revenue per court-hour, and member retention fall out of the ledger automatically.
How bonded wineries cost a vintage from crush to bottling, claim CBMA excise credits, apply Section 263A to vineyards, and recognize tasting room, wine club, and wholesale revenue under ASC 606.
Independent auto repair shops earn from labor, parts, sublet work, and environmental fees — each with different margins and bookkeeping rules. This guide builds a chart of accounts that separates flat-rate labor from clock hours, applies a tiered parts markup matrix targeting 55–58% gross profit, tracks comeback expense and warranty receivables aging, codes sublet work cleanly, and records EPA hazmat and shop supply fees as their own revenue and cost lines.
How bowling centers and family entertainment centers should book stored-value game cards, league buy-ins, party deposits, and ASC 606 breakage — with a working chart of accounts, escheat-law pitfalls, and the operating KPIs lenders and buyers expect.
How daycare operators should structure their books to handle CACFP reimbursements, state subsidy vouchers, and parent co-payments — covering chart of accounts, daily meal count discipline, classroom-level labor allocation, and the recordkeeping that holds up under state audits.
A practical bookkeeping playbook for direct-to-consumer farms — chart of accounts, CSA deferred revenue across a 20-week season, SNAP/EBT and Double Up Food Bucks token reconciliation, per-market cash workflows, and Schedule F line 25 Section 175 conservation expense treatment.
A working chart of accounts and revenue-recognition playbook for marinas — straight-line seasonal slip revenue under ASC 606, point-in-time transient dockage, fuel-dock excise tax on Form 720, deposits held as liabilities, and 15-year MACRS treatment for floating docks.
Build a chart of accounts that separates carrier revenue from broker pass-throughs, handles fuel surcharges and packing inventory correctly, and reconciles driver settlements against bills of lading — the bookkeeping discipline that protects margin in local and long-distance moving operations.
