1000 – Cash
1100 – Accounts receivable
1200 – Inventory
2000 – Accounts payable
2500 – Bank loan
3000 – Share Capital
3100 – Equity
4000 – Sales revenue
5000 – Salary expense
5100 – Rent expense
5200 – Marketing expense
5300 – Fuel expense
This is an example of a chart of accounts.
We can see the unique number, attached to the name of the account