Creating a Chart of Accounts (COAs) for a construction company is easy and straightforward with CheckMark MultiLedger. This chart of accounts is available in the folder – “Sample COAs” on your local disk.

When you install CheckMark MultiLedger, a folder called “COAs” is installed in the “MLedger” folder. This folder contains several charts of accounts that you can use for your own business.

You can adapt your current chart of accounts, create a new one, or copy and then modify an existing chart of accounts from one of the MultiLedger sample companies or the Sample COAs folder.

Construction Partnership Chart of Accounts
1010	Cash In Bank- Checking Acct	4400	Other Income
1020	Cash in Bank- Payroll Acct	5000	Cost of Sales-commercial
1030	undeposited Cash	5100	Cost of Sales-Land
1040	Petty Cash	5200	Cost of Sales-Extras
1100	Accounts Receivable	5300	Cost of Sales-Residential
1200	Contracts Receivable	5400	Cost of Delivery/shipping
1400	Inventory	6000	Advertising
1410	Construction in Progress	6050	Auto-Gas, Oil, & Maintenance
1420	Material-unused & Unassigned	6100	Automotive Equipment
1430	Unimproved Land/Non-sub div.	6150	Bad Debts
1500	Prepaid Insurance	6200	Bank Service Charges
1510	Prepaid Taxes	6250	Casualty & Liability Insurance
1520	Prepaid Interest	6300	Commissions Paid
1710	Furniture & Equipment	6350	Depletion
1720	Leasehold Improvements	6400	Depreciation Expense
1730	Vehicles	6450	Dues & Subscriptions
1810	Accum Depr – Furn & Equip	6500	Equipment Rental
1820	Accum Depr – Leasehold Improv	6550	Insurance- Fire & Ext Covg
1830	Accum Depr – Vehicles	6600	Insurance – General
2100	Accounts Payable	6650	Insurance- Health
2200	State Sales Tax Payable	6700	Interest on Morg/Loans
2250	City Sales Tax Payable	6750	Legal & Accounting
2300	Federal Withholding Tax	6800	License Fees
2310	Federal Unemployment Tax	6850	Machinery Fuel & Supplies
2400	State Withholding Tax	6900	Meals & Entertainment
2410	State Unemployment Tax	6950	Mileage Exp
2500	FICA Tax Payable	7000	Office Supplies
2510	Employee 401K Savings Plan	7050	pension/profit Sharing Exp
2520	Employee Health Insurance	7100	Postage
2530	Employee Cafeteria Plan	7150	Real Estate Taxes-other
2540	united Way	7200	Rent
2550	Union Dues	7250	Repairs-Auto & Machinery
2600	Accrued Real Estate Taxes	7300	Repairs-other
2700	Construction Loans Payable	7350	State Franchise Taxes
2800	Customer Escrow Deposits	7400	Stationery & Printing
2900	Other Long-Term Liabilities	7450	Telephone
3000	Partner A Investment	7500	Travel
3050	Partner A Withdrawal	7550	Utilities
3100	Partner 8 Investment	8700	Wages
3150	Partner 8 Withdrawal	8800	Wages- Tax Expense
3300	Retained Earnings	8900	Workmen’s Comp Insurance
4000	Sales-commercial	9000	Gain/Loss on Sales of Assets
4100	Sales-Land	9100	Interest Income
4200	Sales-Extras	9500	Interest Expense
4300	Sales-Residential	9600	Tax Expense