NetSuite standard numbering for Chart of Accounts

When the ‘Use Account Numbers’ preference is enabled, four-digit account numbers are automatically associated with existing accounts as follows:

  • 1xxx – Asset accounts
  • 2xxx – Liability accounts
  • 3xxx – Equity accounts
  • 4xxx – Income accounts
  • 5xxx – Cost of Goods Sold (COGS) accounts
  • 6xxx – Expense accounts
  • 8xxx – Other Income accounts

Account numbers can be alphanumeric with a maximum of 60 characters.
If the business is large scale, it is suggested to use 5 digit account numbers. A sample of the same has been shown below:

acctnumberparentacctnameaccttype
10000Cash and Cash EquivalentBank
1001010000 Cash and Cash EquivalentCheque AccountBank
1002010000 Cash and Cash EquivalentShort Term DepositBank
1003010000 Cash and Cash EquivalentUSD Cheque AccountBank
1005010000 Cash and Cash EquivalentPetty CashBank
10500Credit CardsCredit Card
1051010500 Credit CardsCredit Card 1Credit Card
1052010500 Credit CardsCredit Card 2Credit Card
11000Accounts ReceivableAccounts Receivable
1101011000 Accounts ReceivableTrade DebtorsAccounts Receivable
1102011000 Accounts ReceivableIntercompany DebtorsAccounts Receivable
11500Other ReceivablesOther Current Asset
1151011500 Other ReceivablesTrade Debtor AdjustmentOther Current Asset
1152011500 Other ReceivablesAllowance for Doubtful AccountsOther Current Asset
12000InventoryOther Current Asset
1201012000 InventoryStock on HandOther Current Asset
1202012000 InventoryInventory In TransitOther Current Asset
12500Deposits Paid / PrepaymentsOther Current Asset
1251012500 Deposits Paid / PrepaymentsVendor PrepaymentsOther Current Asset
1252012500 Deposits Paid / PrepaymentsPrepaid ExpensesOther Current Asset
13000Deferred ExpenseDeferred Expense
1301013000 Deferred ExpenseDeferred Expense 1Deferred Expense
13500Clearing AccountsOther Current Asset
1351013500 Clearing AccountsUndeposited FundsOther Current Asset
1352013500 Clearing AccountsPurchases Returned Not CreditedOther Current Asset
14000AdvancesOther Current Asset
1401014000 AdvancesAdvances PaidOther Current Asset
14500Financial InvestmentsOther Current Asset
1451014500 Financial InvestmentsShares 1Other Current Asset
15000Intercompany Loans ReceivableOther Current Asset
1501015000 Intercompany Loans ReceivableIntercompany LoanOther Current Asset
15500Short Term LoansOther Current Asset
1551015500 Short Term LoansShort Term Loans1Other Current Asset
15520GST ReceivableOther Current Asset
1600015520 GST ReceivableGST Paid on PurchasesOther Current Asset
1601015520 GST ReceivableLCT PaidOther Current Asset
16500Other Current AssetsOther Current Asset
1651016500 Other Current AssetsPrepaid Income TaxesOther Current Asset
17000Fixed Assets – At CostFixed Asset
1701017000 Fixed Assets – At CostFreehold LandFixed Asset
1702017000 Fixed Assets – At CostFreehold BuildingsFixed Asset
1703017000 Fixed Assets – At CostLeasehold ImprovementsFixed Asset
1704017000 Fixed Assets – At CostPlant & EquipmentFixed Asset
1705017000 Fixed Assets – At CostComputer EquipmentFixed Asset
1706017000 Fixed Assets – At CostComputer SoftwareFixed Asset
1707017000 Fixed Assets – At CostFurniture & FixturesFixed Asset
1708017000 Fixed Assets – At CostMotor VehiclesFixed Asset
17500Accumulated DepreciationFixed Asset
1751017500 Accumulated DepreciationFreehold Land Accum DepFixed Asset
1752017500 Accumulated DepreciationFreehold Buildings Accum DepFixed Asset
1753017500 Accumulated DepreciationLeasehold Improvements Accum DepFixed Asset
1754017500 Accumulated DepreciationPlant & Equipment Accum DepFixed Asset
1755017500 Accumulated DepreciationComputer Equipment Accum DepFixed Asset
1756017500 Accumulated DepreciationComputer Software Accum DepFixed Asset
1757017500 Accumulated DepreciationFurniture & Fixtures Accum DepFixed Asset
1758017500 Accumulated DepreciationMotor Vehicles Accum DepFixed Asset
18000Intangible AssetsOther Asset
1801018000 Intangible AssetsGoodwillOther Asset
1802018000 Intangible AssetsTrademarks & PatentsOther Asset
19000Other Non-Current AssetsOther Asset
1901019000 Other Non-Current AssetsOther Non-Current Assets 1Other Asset
20000Accounts PayableAccounts Payable
2001020000 Accounts PayableTrade CreditorsAccounts Payable
2002020000 Accounts PayableIntercompany CreditorsAccounts Payable
20500Customer Deposits/RefundsOther Current Liability
2051020500 Customer Deposits/RefundsCustomer DepositsOther Current Liability
2502020500 Customer Deposits/RefundsRefunds PayableOther Current Liability
21000Payroll LiabilitiesOther Current Liability
2101021000 Payroll LiabilitiesPAYG PayableOther Current Liability
2102021000 Payroll LiabilitiesPayroll Tax PayableOther Current Liability
2103021000 Payroll LiabilitiesAnnual Leave LiabilityOther Current Liability
2104021000 Payroll LiabilitiesSuperannuation PayableOther Current Liability
2105021000 Payroll LiabilitiesLong Service Leave LiabilityOther Current Liability
21500GST PayableOther Current Liability
2151021500 GST PayableGST Collected on SalesOther Current Liability
2152021500 GST PayableLCT CollectedOther Current Liability
2153021500 GST PayableABN Not SuppliedOther Current Liability
2154021500 GST PayableManual GST AdjustmentOther Current Liability
22000Other Current LiabilitiesOther Current Liability
2201022000 Other Current LiabilitiesIncome Taxes PayableOther Current Liability
2202022000 Other Current LiabilitiesAccrualsOther Current Liability
2203022000 Other Current LiabilitiesGoods Received Not InvoicedOther Current Liability
22500Landed Cost ClearingOther Current Liability
2251022500 Landed Cost ClearingFreight – Landed CostOther Current Liability
2252022500 Landed Cost ClearingDuty – Landed CostOther Current Liability
2253022500 Landed Cost ClearingCustoms – Landed CostOther Current Liability
23000Intercompany Loans PayableOther Current Liability
2301023000 Intercompany Loans PayableIntercompany LoanOther Current Liability
25000Bank LoansLong Term Liability
2501025000 Bank LoansBank Loan 1Long Term Liability
25500Trade Facility LoansLong Term Liability
2551025500 Trade Facility LoansTrade Facility Loan 1Long Term Liability
26000Private LoansLong Term Liability
2601026000 Private LoansPrivate Loan 1Long Term Liability
26500LeasesLong Term Liability
2651026500 LeasesLease 1Long Term Liability
27000Other Long Term LiabilitiesLong Term Liability
2701027000 Other Long Term LiabilitiesOther Long Term Liability 1Long Term Liability
30000EquityEquity
3001030000 EquityIssued Capital – Ordinary SharesEquity
3002030000 EquityRetained EarningsEquity
3003030000 EquityDividend DeclaredEquity
3004030000 EquityAsset Revaluation ReserveEquity
3005030000 EquityOpening BalanceEquity
3100030000 EquityCumulative Translation AdjustmentEquity
40000SalesIncome
4001040000 SalesSales Type 1Income
40500Sales – IntercompanyIncome
4051040500 Sales – IntercompanySales Type1 – ICIncome
41000DiscountsIncome
4101041000 DiscountsDiscount Type 1Income
42000RebatesIncome
4201042000 RebatesRebate Type 1Income
49000Other IncomeOther Income
4901049000 Other IncomeInterest ReceivedOther Income
4902049000 Other IncomeDividends ReceivedOther Income
4903049000 Other IncomeMiscellaneous IncomeOther Income
4905049000 Other IncomeGain (loss) on Sale of AssetsOther Income
50000Cost of Goods SoldCost of Goods Sold
5001050000 Cost of Goods SoldCOGS Type 1Cost of Goods Sold
50500Cost of Goods Sold – IntercompanyCost of Goods Sold
5051050500 Cost of Goods Sold – IntercompanyCOGS Type 1 – ICCost of Goods Sold
50700Cost of Goods Sold – Drop ShipCost of Goods Sold
5071050700 Cost of Goods Sold – Drop ShipDrop Ship COGSCost of Goods Sold
51000Cost of Goods Sold – OtherCost of Goods Sold
5101051000 Cost of Goods Sold – OtherStock Take AdjustmentCost of Goods Sold
5102051000 Cost of Goods Sold – OtherStock AdjustmentCost of Goods Sold
5104051000 Cost of Goods Sold – OtherSales SamplesCost of Goods Sold
5105051000 Cost of Goods Sold – OtherRebates PaidCost of Goods Sold
55000Cost of Goods Sold – VariancesCost of Goods Sold
55010Cost of Goods Sold – VariancesInventory Transfer Price Gain / LossCost of Goods Sold
55020Cost of Goods Sold – VariancesVendor Return VarianceCost of Goods Sold
55030Cost of Goods Sold – VariancesCustomer Return VarianceCost of Goods Sold
55040Cost of Goods Sold – VariancesBill Quantity VarianceCost of Goods Sold
55050Cost of Goods Sold – VariancesBill Price VarianceCost of Goods Sold
55060Cost of Goods Sold – VariancesUnbuild VarianceCost of Goods Sold
55070Cost of Goods Sold – VariancesBill Exchange Rate VarianceCost of Goods Sold
60000Administration ExpensesExpense
6001060000 Administration ExpensesAdmin ExpensesExpense
6002060000 Administration ExpensesConsultantsExpense
6003060000 Administration ExpensesFiling FeesExpense
6004060000 Administration ExpensesTrademark FeesExpense
6005060000 Administration ExpensesMeeting ExpensesExpense
6006060000 Administration ExpensesOther ConsumablesExpense
6007060000 Administration ExpensesPostageExpense
6008060000 Administration ExpensesPrintingExpense
6009060000 Administration ExpensesStationeryExpense
6010060000 Administration ExpensesSubscriptionsExpense
61000Facilities Related ExpensesExpense
6101061000 Facilities Related ExpensesBuilding MaintenanceExpense
6102061000 Facilities Related ExpensesCleaningExpense
6103061000 Facilities Related ExpensesElectricityExpense
6104061000 Facilities Related ExpensesGarbage removalExpense
6105061000 Facilities Related ExpensesGasExpense
6106061000 Facilities Related ExpensesHire of EquipmentExpense
6107061000 Facilities Related ExpensesLand TaxExpense
6108061000 Facilities Related ExpensesMinor Plant And EquipmentExpense
6109061000 Facilities Related ExpensesPest ControlExpense
6110061000 Facilities Related ExpensesRates & Water RatesExpense
6111061000 Facilities Related ExpensesRentExpense
6112061000 Facilities Related ExpensesRepairs And MaintenanceExpense
6113061000 Facilities Related ExpensesSecurity CostsExpense
6114061000 Facilities Related ExpensesStorage & WarehousingExpense
62000Finance ExpensesExpense
6201062000 Finance ExpensesAccounting FeesExpense
6202062000 Finance ExpensesBad DebtsExpense
6203062000 Finance ExpensesBank ChargesExpense
6204062000 Finance ExpensesCredit Card Merchant FeesExpense
6205062000 Finance ExpensesDebt Recovery FeesExpense
6206062000 Finance ExpensesDoubtful debts and write offsExpense
6207062000 Finance ExpensesForex Gains/ (Losses)Expense
6208062000 Finance ExpensesInsuranceExpense
6209062000 Finance ExpensesInsurance – OtherExpense
6210062000 Finance ExpensesLegal FeesExpense
6211062000 Finance ExpensesProvision for Doubtful DebtsExpense
63000IT ExpensesExpense
6301063000 IT ExpensesComputer ExpensesExpense
6302063000 IT ExpensesInternetExpense
6303063000 IT ExpensesMobileExpense
6304063000 IT ExpensesNetSuite Licence FeesExpense
6305063000 IT ExpensesTelephoneExpense
64000Marketing ExpensesExpense
6401064000 Marketing ExpensesAdvertisingExpense
6402064000 Marketing ExpensesDesignExpense
6403064000 Marketing ExpensesDigital Marketing AgencyExpense
6404064000 Marketing ExpensesDirect MarketingExpense
6405064000 Marketing ExpensesGoogle MarketingExpense
6406064000 Marketing ExpensesMarket Research ExpensesExpense
6407064000 Marketing ExpensesMarketing EventsExpense
6408064000 Marketing ExpensesPromotional ProductExpense
6409064000 Marketing ExpensesPublic RelationsExpense
6410064000 Marketing ExpensesSocial Media MarketingExpense
6411064000 Marketing ExpensesSponsorshipExpense
65000Staff Salary and WagesExpense
6501065000 Staff Salary and WagesSalaries & WagesExpense
6502065000 Staff Salary and WagesOvertimeExpense
6503065000 Staff Salary and WagesCommissionExpense
6504065000 Staff Salary and WagesPerformance BonusExpense
6505065000 Staff Salary and WagesSales CommissionExpense
6506065000 Staff Salary and WagesContractorsExpense
6507065000 Staff Salary and WagesAnnual Leave ExpenseExpense
6508065000 Staff Salary and WagesSick Leave ExpenseExpense
6509065000 Staff Salary and WagesSuperannuationExpense
65500Staff Related CostsExpense
6551065500 Staff Related CostsAccrualsExpense
6552065500 Staff Related CostsEducation CostsExpense
6553065500 Staff Related CostsEx- Gratia PaymentsExpense
6554065500 Staff Related CostsExpense Payments- FBTExpense
6555065500 Staff Related CostsPayroll TaxExpense
6556065500 Staff Related CostsRecruitment CostsExpense
6557065500 Staff Related CostsRedundancyExpense
6558065500 Staff Related CostsTraining- GeneralExpense
6559065500 Staff Related CostsTraining- ProductExpense
6560065500 Staff Related CostsUniforms / Protective ClothingExpense
6561065500 Staff Related CostsWorkers Compensation InsuranceExpense
66000Travel and EntertainmentExpense
6601066000 Travel and EntertainmentClient Entertainment – DeductibleExpense
6601566000 Travel and EntertainmentClient Entertainment – Non DeductibleExpense
6602066000 Travel and EntertainmentInternational Travel – AccommodationExpense
6603066000 Travel and EntertainmentInternational Travel – FlightsExpense
6604066000 Travel and EntertainmentInternational Travel – MealsExpense
6605066000 Travel and EntertainmentInternational Travel – OtherExpense
6606066000 Travel and EntertainmentLocal Travel – AccommodationExpense
6607066000 Travel and EntertainmentLocal Travel – FlightsExpense
6608066000 Travel and EntertainmentLocal Travel – MealsExpense
6609066000 Travel and EntertainmentLocal Travel – OtherExpense
6610066000 Travel and EntertainmentLocal Travel – ParkingExpense
6611066000 Travel and EntertainmentLocal Travel – TaxisExpense
67000Depreciation & AmortisationExpense
6701067000 Depreciation & AmortisationFreehold Land Depr ExpExpense
6702067000 Depreciation & AmortisationFreehold Buildings Depr ExpExpense
6703067000 Depreciation & AmortisationLeasehold Improvements Depr ExpExpense
6704067000 Depreciation & AmortisationPlant & Equipment Depr ExpExpense
6705067000 Depreciation & AmortisationComputer Equipment Depr ExpExpense
6706067000 Depreciation & AmortisationComputer Software Depr ExpExpense
6707067000 Depreciation & AmortisationFurniture & Fixtures Depr ExpExpense
6708067000 Depreciation & AmortisationMotor Vehicles Depr ExpExpense
6709067000 Depreciation & AmortisationAmortisation Of IntangiblesExpense
69000Other ExpensesOther Expense
6901069000 Other ExpensesOther Expenses : Rounding Gain/LossOther Expense
6902069000 Other ExpensesRealized Gain/LossOther Expense
NP901069000 Other ExpensesOpportunitiesNon Posting
NP902069000 Other ExpensesEstimatesNon Posting
NP903069000 Other ExpensesSales OrdersNon Posting
NP904069000 Other ExpensesReturn AuthorizationsNon Posting
NP905069000 Other ExpensesUnapproved Customer PaymentsNon Posting
NP906069000 Other ExpensesRequisitionsNon Posting
NP907069000 Other ExpensesPurchase OrdersNon Posting
NP908069000 Other ExpensesVendor Return AuthorizationsNon Posting
NP909069000 Other ExpensesWork OrdersNon Posting
NP910069000 Other ExpensesTransfer OrdersNon Posting
NP911069000 Other ExpensesUnapproved Expense ReportsNon Posting
T9010Takeon: BankBank
T9020Takeon : Debtor TakeonOther Current Asset
T9030Takeon : Creditor TakeonOther Current Liability
T9040Takeon : Inventory TakeonOther Current Asset

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