FNS40211 Certificate IV in Book-Keeping & FNS40611 Certificate IV in Accounting
Version 10 February 2015
Page 8 of 25
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6.What is the purpose of a chart of accounts?
Version 10 February 2015
Page 9 of 25
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Cash (main checking account)
Cash (payroll account)
Petty Cash
Marketable Securities
Accounts Receivable
Allowance for Doubtful Accounts (contra account)
Prepaid Expenses
Inventory
Fixed Assets
Accumulated Depreciation (contra account)
Other Assets
Liabilities:
Accounts Payable
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