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Creating a Chart of Accounts

 Creating a chart of accounts can seem mysterious, if you just let your accountant do it. Here are some practical points to help de-mystify the process.

By Brent Locks

While there are some aspects of a company’s detailed accounting records that are reasonably identical across a number of different companies, it’s ultimately impossible to create a template chart of accounts that can be applied to different startups. One could create an all-encompassing, extensive and never-ending chart of accounts to account for all the potential transactions of a startup; however, this would likely lead to confusion on the part of the bookkeeper and to inefficient monitoring of performance on the part of management. Instead, below are suggestions, by financial statement type, that a manager should consider when building his/her company’s chart of accounts.


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