Default chart of accounts

Name: Solo Superstars default chart of accounts
Creator: Solo Superstars
License: https://creativecommons.org/licenses/by/4.0/

Every account a new Solo Superstars workspace starts with (98 accounts), in the numbering QuickBooks users already know.

Codes shown are the defaults a new workspace starts with. Yours may be renamed or renumbered — check Accounting › Chart of accounts. A few accounts are created only when you need them; they are listed at the end.

Assets 1000–1999

What the business owns or is owed. Debits increase these.

Code	Name	Class	What goes here
`1000`	Cash on Hand	Assets	Physical currency kept on the premises (petty cash, drawer cash).	Glossary
`1010`	Checking	Assets	Primary business checking account used for day-to-day operations.	Glossary
`1020`	Savings	Assets	Business savings account. Funds held in reserve.
`1090`	Other Bank Account	Assets	Canonical ledger anchor for a bank account that is not cash, checking, or savings.
`1100`	Accounts Receivable (A/R)	Assets	Money owed to the business by customers for sales delivered but not yet paid.	Glossary
`1200`	Inventory Asset	Assets	Cost of goods on hand available for sale.	Glossary
`1300`	Undeposited Funds	Assets	Payments received from customers that have not yet been deposited to a bank account.	Glossary
`1390`	Other Processor Clearing	Assets	Canonical clearing ledger for a payment processor other than Stripe or Square.	Glossary
`1400`	Prepaid Expenses	Assets	Payments made in advance for goods or services to be received in a future period (insurance, rent, subscriptions).	Glossary
`1500`	Furniture and Fixtures	Assets	Long-lived office furniture, shelving, and similar fixtures.	Glossary
`1510`	Machinery and Equipment	Assets	Long-lived equipment used in operations (computers, tools, machinery).
`1520`	Vehicles	Assets	Cars, trucks, and other motor vehicles owned by the business.
`1530`	Buildings	Assets	Owned commercial buildings and structural improvements.
`1540`	Land	Assets	Owned land. Not depreciated.
`1590`	Accumulated Depreciation	Assets (contra)	Contra-asset: cumulative depreciation taken on fixed assets.	Glossary
`1600`	Security Deposits Asset	Assets	Refundable deposits held by landlords or vendors.

Liabilities 2000–2999

What the business owes. Credits increase these.

Code	Name	Class	What goes here
`2000`	Accounts Payable (A/P)	Liabilities	Money owed to vendors for goods or services received but not yet paid.	Glossary
`2010`	Goods Received Not Invoiced	Liabilities	Inventory received physically before the matching vendor bill is posted.
`2100`	Credit Card	Liabilities	Outstanding balance on business credit cards.	Glossary
`2110`	Reimbursements Payable	Liabilities	Owed to workspace members for approved expense reports awaiting reimbursement. Posts a credit on approve, settled on reimburse against a bank account.
`2150`	Customer Store Credit	Liabilities	Outstanding store credit issued to customers from approved returns or merchant adjustments.	Glossary
`2200`	Sales Tax Payable	Liabilities	Sales tax collected from customers, awaiting remittance to state authorities.	Glossary
`2210`	Creator Commissions Payable	Liabilities	Owed to creators / affiliates for orders attributed via the LC-5 pipeline. Cleared when the merchant marks a payout sent (LC-7).
`2300`	Payroll Liabilities	Liabilities	Withheld wages, taxes, and benefits owed but not yet paid.
`2305`	Payroll Clearing	Liabilities	Net payroll payable awaiting ADP or separate bank withdrawal.
`2310`	Federal Taxes (941/944)	Liabilities	Federal income tax + FICA withholding owed to the IRS.
`2320`	Federal Unemployment (940)	Liabilities	FUTA — Federal Unemployment Tax owed to the IRS.
`2330`	State Income Tax	Liabilities	State income tax withheld from employees, owed to the state.
`2340`	State Unemployment Tax	Liabilities	SUTA — State Unemployment Tax owed.
`2400`	Notes Payable	Liabilities	Short-term promissory notes and lines of credit.
`2410`	Line of Credit	Liabilities	Outstanding principal on a revolving business line of credit.	Glossary
`2500`	Loan Payable	Liabilities	Long-term loan principal owed to lenders.
`2600`	Customer Deposits	Liabilities	Funds collected from customers in advance of delivery (deferred revenue).	Glossary

Equity 3000–3999

The owner's stake: what was put in, taken out, and kept.

Code	Name	Class	What goes here
`3000`	Owner's Equity	Equity	Owner's investment in the business (sole prop / single-member LLC).	Glossary
`3100`	Owner's Investment	Equity	Capital contributed by the owner.	Glossary
`3200`	Owner's Draw	Equity (contra)	Withdrawals taken by a sole proprietor or single-member LLC owner (contra-equity).	Glossary
`3220`	Owner Estimated Tax Payments	Equity (contra)	Federal or state estimated income tax paid on the owner’s behalf from business funds (contra-equity). Not a business deduction for a pass-through.	Glossary
`3300`	Retained Earnings	Equity	Cumulative net income from prior periods reinvested in the business.	Glossary
`3400`	Opening Balance Equity	Equity	Plug account used by QuickBooks when entering opening balances. Should net to zero after setup.	Glossary

Revenue 4000–4999

What you earn from customers. Contra-revenue accounts reduce it.

Code	Name	Class	What goes here
`4000`	Sales of Product Income	Revenue	Revenue from the sale of physical goods.	Glossary
`4010`	Services	Revenue	Revenue from professional or consulting services performed.	Glossary
`4020`	Discounts Given	Revenue (contra)	Contra-revenue: discounts granted to customers at the time of sale.
`4030`	Manual Refunds & Allowances (QBO)	Revenue (contra)	Contra-revenue retained for manual and QuickBooks-imported refunds. System return posting uses 4900.
`4040`	Shipping, Delivery Income	Revenue	Shipping and handling charges billed to customers.
`4050`	Billable Expense Income	Revenue	Reimbursed expenses passed through to customers.
`4060`	Unapplied Cash Payment Income	Revenue	Customer payments received before the invoice exists. Cleared once matched.
`4070`	Loyalty Redemptions	Revenue (contra)	Contra-revenue: loyalty points redeemed as non-cash tender at checkout.	Glossary
`4900`	Sales Returns & Allowances	Revenue (contra)	Contra-revenue for return-driven item, tax, and shipping refunds.	Glossary
`4910`	Restocking & Return Fees	Revenue	Fees retained on approved returns, including restocking and return shipping deductions.
`4950`	Gain on Disposal of Assets	Revenue	Gain recognized when fixed-asset proceeds exceed net book value.	Glossary

Cost of goods sold 5000–5999

Direct costs of what you sold. Subtracted from revenue before operating expenses.

Code	Name	Class	What goes here
`5000`	Cost of Goods Sold	COGS	Direct cost of inventory sold to customers.	Glossary
`5010`	Supplies & Materials - COGS	COGS	Raw materials and supplies consumed in producing goods sold.
`5020`	Equipment Rental - COGS	COGS	Equipment rented specifically for producing goods or delivering services.
`5030`	Job Materials	COGS	Materials purchased for specific customer jobs.
`5040`	Subcontractors	COGS	Payments to subcontractors for work performed on customer jobs.
`5050`	Freight & Delivery - COGS	COGS	Shipping costs incurred to receive inventory or deliver to customers.
`5060`	Purchase Price Variance	COGS	Difference between inventory receipt cost and the matched vendor bill.

Operating expenses 6000–7999

The cost of running the business. Most bank transactions land here.

Code	Name	Class	What goes here
`6000`	Advertising	Expenses	Marketing, advertising, and promotional expenses.
`6010`	Bank Charges	Expenses	Bank service fees, wire fees, and merchant processing charges.	Glossary
`6011`	Platform / Software Fees	Expenses	Solo Superstars application fees charged on Stripe Connect payments.	Glossary
`6020`	Commissions & Fees	Expenses	Sales commissions paid to employees or third parties.
`6021`	Creator Commission Expense	Expenses	Influencer / affiliate commissions accrued at order time per the LC-5 attribution pipeline. Distinct from 6020 so the P&L can isolate creator-pillar payouts.
`6030`	Contractors	Expenses	Payments to independent contractors (1099 vendors).	Glossary
`6040`	Dues & Subscriptions	Expenses	Professional memberships, software subscriptions, and trade publications.
`6050`	Insurance	Expenses	Business insurance premiums (general liability, property, professional).
`6060`	Insurance - Liability	Expenses	General liability insurance premiums.
`6070`	Insurance - Workers Compensation	Expenses	Workers' compensation insurance premiums.
`6100`	Legal & Professional Services	Expenses	Fees paid to attorneys, accountants, and other professionals.
`6110`	Accounting	Expenses	Bookkeeping and accounting service fees.
`6120`	Lawyer	Expenses	Legal fees.
`6205`	Business Meals	Expenses	Business meals subject to the applicable Schedule C deduction limit.	Glossary
`6206`	Entertainment	Expenses	Client entertainment that is not deductible on Schedule C.
`6210`	Office Expenses	Expenses	General office costs not classified elsewhere.
`6220`	Office Supplies & Software	Expenses	Pens, paper, printer ink, small office software.
`6230`	Payroll Expenses	Expenses	Gross wages and salaries paid to employees.
`6240`	Payroll Taxes	Expenses	Employer-paid payroll taxes (FICA, FUTA, SUTA).
`6250`	Rent or Lease	Expenses	Rent paid for office, retail, or warehouse space.
`6260`	Repairs & Maintenance	Expenses	Costs to repair and maintain equipment, vehicles, and facilities.
`6270`	Taxes & Licenses	Expenses	Business licenses, permits, and non-income taxes.
`6280`	Travel	Expenses	Business travel expenses (airfare, lodging, transportation).
`6290`	Travel Meals	Expenses	Meals consumed while traveling for business.
`6300`	Utilities	Expenses	Electricity, gas, water, sewer, and trash.
`6310`	Telephone	Expenses	Phone service for the business.
`6320`	Internet	Expenses	Internet service for the business.
`6330`	Software Expense	Expenses	Business software licenses and SaaS subscriptions (productivity, design, accounting, developer tools).
`6400`	Vehicle Expenses	Expenses	Vehicle operating costs (gas, maintenance, registration). Use for actual-cost method.
`6410`	Auto - Fuel	Expenses	Fuel for business vehicles.
`6500`	Depreciation Expense	Expenses	Annual depreciation on fixed assets.	Glossary
`6600`	Charitable Contributions	Expenses	Donations to qualified charitable organizations.
`6700`	Bad Debts	Expenses	Uncollectible accounts written off.	Glossary
`6800`	Uncategorized Expense	Expenses	Catch-all bucket for expenses pending classification.	Glossary
`6950`	Loss on Disposal of Assets	Expenses	Loss recognized when fixed-asset proceeds are below net book value.	Glossary

Other income 8000–8999

Money earned outside your core business.

Code	Name	Class	What goes here
`8000`	Interest Earned	Other income	Interest income earned on bank accounts and investments.
`8010`	Other Portfolio Income	Other income	Dividends and other portfolio income.
`8020`	Other Miscellaneous Income	Other income	Income that does not fit any other revenue category.

Other expenses 9000–9999

Costs outside normal operations.

Code	Name	Class	What goes here
`9000`	Interest Expense	Other expenses	Interest paid on loans, credit cards, and notes payable.	Glossary
`9100`	Penalties & Settlements	Other expenses	Fines, penalties, and legal settlements paid.
`9200`	Reconciliation Discrepancies	Other expenses	Adjustments made during bank reconciliation that cannot be otherwise classified.	Glossary

Created when you need them

Not in the starting list. The app adds these the first time the situation comes up.

Code	Name	Class	Created when
`1310`	Stripe Clearing	Assets	You connect a Stripe account. Net Stripe balance awaiting payout to your bank.	Glossary
`1311`	Square Clearing	Assets	You connect a Square account. Net Square balance awaiting transfer to your bank.
`1450`	Prepaid Income Tax	Assets	Your tax profile's entity type is C corporation.
`3210`	Member Distributions	Equity	Your tax profile's entity type is multi-member LLC.