a sample *ledger chart of accounts (first 3 levels): combined personal & business, eg for a freelancer
| assets | |
| business | |
| accounts receivable | |
| bank | |
| personal | |
| accounts receivable | |
| bank | |
| cash | |
| gifts | |
| online | |
| equity | |
| opening balances | |
| expenses | |
| business | |
| banking | |
| books/periodicals | |
| conferences | |
| dues | |
| equipment | |
| online | |
| phone | |
| research | |
| personal | |
| charity | |
| clothing | |
| food | |
| gifts | |
| health | |
| home | |
| misc | |
| personal care | |
| recreation | |
| spiritual | |
| transportation | |
| vacation | |
| liabilities | |
| business | |
| personal | |
| accounts payable | |
| parking tickets | |
| personal loans | |
| tax | |
| other assets | |
| personal | |
| car cash | |
| coins | |
| quarters | |
| revenues | |
| business | |
| client1 | |
| client2 | |
| interest | |
| personal | |
| gifts | |
| interest | |
| recovered property | |
| undercharge |
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