Fitness Instructor's Chart of Accounts - QuickBooks Online Formatted

	A	B	C	D
1	Account Number	Account Name	Type	Detail Type
2	10110	Checking	Bank	Checking
3	10120	Savings	Bank	Savings
4	10130	Petty Cash	Bank	Cash on hand
5	11110	Accounts Receivable	Accounts receivable (A/R)	Accounts receivable (A/R)
6	11210	Reserve for Bad Debt	Other Current Assets	Allowance for Bad Debts
7	13110	Prepaid Insurance	Other Current Assets	Prepaid Expenses
8	13120	Prepaid Rent	Other Current Assets	Prepaid Expenses
9	13130	Prepaid Income Taxes	Other Current Assets	Prepaid Expenses
10	13140	Billable Client Expenses	Other Current Assets	Other Current Assets
11	14110	Fixed Asset - Computer Software	Fixed Assets	Fixed Asset Software
12	14120	Fixed Asset - Website	Fixed Assets	Fixed Asset Software
13	14130	Fixed Asset - Computer Equipment	Fixed Assets	Fixed Assets Computers
14	14140	Fixed Asset - Office Equipment	Fixed Assets	Machinery & Equipment
15	14150	Fixed Asset - Fitness Equipment	Fixed Assets	Machinery & Equipment
16	14160	Fixed Asset - Furniture & Fixtures	Fixed Assets	Furniture & Fixtures
17	14170	Fixed Asset - Vehicles	Fixed Assets	Vehicles
18	15110	Accumulated Depreciation - Computer Software	Fixed Assets	Accumulated Depreciation
19	15120	Accumulated Depreciation - Website	Fixed Assets	Accumulated Depreciation
20	15130	Accumulated Depreciation - Computer Equipment	Fixed Assets	Accumulated Depreciation
21	15140	Accumulated Depreciation - Office Equipment	Fixed Assets	Accumulated Depreciation
22	15150	Accumulated Depreciation - Fitness Equipment	Fixed Assets	Accumulated Depreciation
23	15160	Accumulated Depreciation - Furniture & Fixtures	Fixed Assets	Accumulated Depreciation
24	15170	Accumulated Depreciation - Vehicles	Fixed Assets	Accumulated Depreciation
25	16110	Intangible Assets - Trademarks	Fixed Assets	Intangible Assets
26	16120	Intangible Assets - Licenses & Permits	Fixed Assets	Intangible Assets
27	16130	Intangible Assets - Loan Origination Fees	Fixed Assets	Intangible Assets
28	16140	Intangible Assets - Other	Fixed Assets	Intangible Assets
29	17210	Accumulated Amortization - Trademarks	Fixed Assets	Accumulated Amortization
30	17220	Accumulated Amortization - Licenses & Permits	Fixed Assets	Accumulated Amortization
31	17230	Accumulated Amortization - Loan Origination Fees	Fixed Assets	Accumulated Amortization
32	17240	Accumulated Amortization - Other Intangible Assets	Fixed Assets	Accumulated Amortization
33	18110	Refundable Deposits - Long-Term	Other Assets	Security Deposits
34	19110	Notes Receivable - Long-Term	Other Assets	Other Long-term Assets
35	19120	Other Assets	Other Assets	Other Long-term Assets
36	20110	Accounts Payable	Accounts payable (A/P)	Accounts payable (A/P)
37	21110	Credit Card Payable	Credit Card	Credit Card
38	22110	Line of Credit - Bank	Other Current Liabilities	Line of Credit
39	22120	Loan Payable	Other Current Liabilities	Loan Payable
40	22130	Accrued Expenses	Other Current Liabilities	Prepaid Expenses Payable
41	22140	Accrued Insurance	Other Current Liabilities	Insurance Payable
42	22150	Accrued Interest	Other Current Liabilities	Other Current Liabilities
43	22160	Accrued Rent	Other Current Liabilities	Other Current Liabilities
44	22170	Class Credits & Gift Cards Outstanding	Other Current Liabilities	Deferred Revenue
45	22180	Taxes Payable - Payroll	Other Current Liabilities	Payroll Tax Payable
46	22181	Taxes Payable - Property	Other Current Liabilities	Prepaid Expenses Payable
47	22182	Taxes Payable - Sales	Other Current Liabilities	Sales Tax Payable
48	22183	Taxes Payable - Federal Income	Other Current Liabilities	Federal Income Tax Payable
49	22184	Taxes Payable - State/Local Income	Other Current Liabilities	State/Local Income Tax Payable
50	23110	Lease Payable - Long-Term	Long Term Liabilities	Other Long Term Liabilities
51	23120	Notes Payable - Long-Term	Long Term Liabilities	Notes Payable
52	30110	Owner's Equity	Equity	Owner's Equity
53	30120	Retained Earnings	Equity	Retained Earnings
54	30130	Owner's Draws	Equity	Retained Earnings
55	40110	1:1 Personal Training Services	Income	Service/Fee Income
56	40120	Group Fitness Class Income	Income	Service/Fee Income
57	40130	Online Coaching Income	Income	Service/Fee Income
58	40140	Subscription Membership Income	Income	Service/Fee Income
59	40150	Retreats & Specialty Workshop Income	Income	Service/Fee Income
60	40160	Fitness Assessments & Add-On Services	Income	Service/Fee Income
61	41110	Fitness Merchandise Sales	Income	Sales of Product Income
62	42110	Tip Income	Income	Other Primary Income
63	42120	Class Credit & Gift Card Expirations	Income	Other Primary Income
64	42130	Affiliate & Partner Income	Income	Other Primary Income
65	43110	Discounts	Income	Discounts/Refunds Given
66	43120	Refunds	Income	Discounts/Refunds Given
67	50110	Digital Content Production	Cost of Goods Sold	Supplies & Materials - COGS
68	50120	Coaching Program Production Costs	Cost of Goods Sold	Supplies & Materials - COGS
69	50130	Sanitization & Cleaning Supplies	Cost of Goods Sold	Supplies & Materials - COGS
70	50140	Workout Accessories & Consumables	Cost of Goods Sold	Supplies & Materials - COGS
71	50150	Apparel & Merchandise Purchases	Cost of Goods Sold	Supplies & Materials - COGS
72	60110	Advertising & Promotion	Expenses	Advertising/Promotional
73	60120	Client Amenities	Expenses	Advertising/Promotional
74	60130	Industry & Networking Events	Expenses	Advertising/Promotional
75	60140	Marketing	Expenses	Advertising/Promotional
76	60150	Social Media Ads	Expenses	Advertising/Promotional
77	60160	Website Expense	Expenses	Advertising/Promotional
78	60210	Bad Debt Expense	Expenses	Bad Debts
79	60310	Bank & Credit Card Fees	Expenses	Bank Charges
80	60320	Payment Processing Fees	Expenses	Bank Charges
81	60410	Assistant Trainers & Substitutes	Expenses	Cost of Labor
82	60420	Contract Labor	Expenses	Cost of Labor
83	60510	Professional Dues	Expenses	Dues & subscriptions
84	60610	Continuing Education & Training	Expenses	Office/General Administrative Expenses
85	60710	Insurance - Business Personal Property	Expenses	Insurance
86	60720	Insurance - General Liability	Expenses	Insurance
87	60730	Insurance - Health	Expenses	Insurance
88	60740	Insurance - Trainer Liability	Expenses	Insurance
89	60750	Insurance - Workers' Compensation	Expenses	Insurance
90	60810	Licenses & Permits	Expenses	Taxes Paid
91	60910	Meals - Client	Expenses	Promotional Meals
92	60920	Meals - Travel	Expenses	Travel Meals
93	61110	Equipment less than $2500	Expenses	Office/General Administrative Expenses
94	61120	Office Expense	Expenses	Office/General Administrative Expenses
95	61210	Office Supplies	Expenses	Supplies & Materials
96	61220	Fitness Equipment & Props	Expenses	Supplies & Materials
97	61310	Laundry & Towel Service	Expenses	Other Miscellaneous Service Cost
98	61410	Music Licensing & Subscriptions	Expenses	Other Miscellaneous Service Cost
99	61510	Postage & Delivery	Expenses	Shipping, Freight & Delivery
100	61610	Professional Fees - IT	Expenses	Legal & Professional Fees