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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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