---
title: "Sample Chart of Accounts Structure"
canonical: "https://kb.myframeworks.com.au/space/FRAM/28390398/Sample%20Chart%20of%20Accounts%20Structure"
format: markdown
---
The structure of a Chart of Accounts (COA) can vary depending on the specific needs of an organisation. However, Frameworks conform to a common standard for a 9-digit structure in a COA as follows:
# Stock Related Accounts
| **Category** | **Type** | **Prefix** | **Acct/Grp** | **Banch** |
| --- | --- | --- | --- | --- |
| Digit 1 | Digit 2 | Digits 3-4 | Digits 4-7 | Digits 8-9 |
## Category
Digit 1: **#**########
Asset, Liability, Equity, Income (Revenue) or Expense
- **1:** Assets (e.g., cash, accounts receivable, inventory)
- **2:** Liabilities (e.g., accounts payable, loans, accrued expenses)
- **3: **Equity (e.g., owner's equity, retained earnings)
- **4: **Income (e.g., sales, services rendered)
- **5: **Expenses (e.g., salaries, rent, utilities)
## Account Type
Digit 2: #**#**#######
This digit represents the main account category or group to which the account belongs. Examples include:
- **1: **Current Assets
- **2: **Non-current Assets
- **3: **Current Liabilities
- **4: **Non-current Liabilities
- **5: **Capital (Equity)
- **6: **Profit (Revenue)
- **7:** Other Income (Cost of Goods Sold)
- **8:** Expenses (Operating Expenses)
- **9:** Expense Recovery (Non-operating Expenses)
## Prefix
Digits 3-4: ##**##**#####
[WIP]
These digits allow you to group your subaccounts or specific accounts within the main account category.
- **00-09:**
- **10-19:**
- **20-29:**
- **30-39:**
- **40-49:**
- **50-59:**
- **60-69: **
- **70-79:**
- **80-89:**
- **90-99:**
## Account/Group
Digits 5-7: ####**###**##
These digits represent subaccounts or specific accounts within the main account category. For example:
[WIP]
- **000-099:**
- **100-199:**
- **200-299:**
- **300-399:**
- **400-499:**
- **500-599:**
- **600-699: **
- **700-799:**
- **800-899:**
- **900-999:**
## Branch
Digits 8-9: #######**##**
These digits represent the branch to which the account belongs. For example:
- **00:** All Branches
- **01:** Branch 1
- **02:** Branch 2
---
# All Other Accounts
| **Category** | **Type** | **Account** | **Branch** |
| --- | --- | --- | --- |
| Digit 1 | Digit 2 | Digits 3-7 | Digits 8-9 |
## Category
Digit 1: **#**########
Asset, Liability, Equity, Income (Revenue) or Expense
- **1:** Assets (e.g., cash, accounts receivable, inventory)
- **2:** Liabilities (e.g., accounts payable, loans, accrued expenses)
- **3:** Equity (e.g., owner's equity, retained earnings)
- **4:** Income (e.g., sales, services rendered)
- **5:** Expenses (e.g., salaries, rent, utilities)
## Account Type
Digit 2: #**#**#######
This digit represents the main account category or group to which the account belongs. Examples include:
- **1:** Current Assets
- **2:** Non-current Assets
- **3: **Current Liabilities
- **4: **Non-current Liabilities
- **5:** Capital (Equity)
- **6:** Profit (Revenue)
- **7:** Other Income (Cost of Goods Sold)
- **8: **Expenses (Operating Expenses)
- **9:** Expense Recovery (Non-operating Expenses)
## Account
Digits 3-7: ##**#####**##
These digits represent subaccounts or specific accounts within the main account category. For example:
[WIP]
- **1000-1999:** Cash and Cash Equivalents
- **2000-2999:** Accounts Receivable
- **3000-3999:** Property, Plant, and Equipment
- **4000-4999:** Accounts Payable
- **5000-5999:** Shareholder's Equity
- **6000-6999: **Sales Revenue
- **7000-7999:** Cost of Goods Sold
- **8000-8999:** Salaries and Wages Expense
- **9000-9999:** Rent Expense
## Branch
Digits 8-9: #######**##**
These digits represent the branch to which the account belongs. For example:
- **00:** All Branches
- **01: **Branch 1
- **02: **Branch 2
> ⚠️ It's important to note that this is just a general example, and organizations may customize their COA structure based on their specific industry, size, and reporting requirements.