Chart of Accounts | Explanation | AccountingCoach
The following is a partial listing of a sample chart of accounts. Current Assets (account numbers 10000 - 16999) 10100 Cash - Regular Checking. 10200 Cash - Payroll Checking. 10600 Petty Cash Fund. 12100 Accounts Receivable. 12500 Allowance for Doubtful Accounts. 13100 Inventory. 14100 Supplies.