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2017年7月13日

How to Rein in Your Chart of Accounts

By 莫妮卡吉尔

会计图表(COA)是公司最基本的会计工具之一. 它是一种核心资源，对您的业务至关重要，因为它为会计交易创建了财务框架, which ultimately drive financial statements and reporting.

每个公司都利用这一关键工具来组织如何记录会计活动, and ultimately reported, both internally and externally.

是有效的, a chart of accounts should be fluid and scalable, yet logical so that is can grow in sync with the lifecycle of the business. When set up correctly, 内部人员应该能够查看它并快速找到与特定业务活动相关的所需帐户. 外部用户应该能够阅读财务报表，清楚地呈现公司的财务信息在一个逻辑和有意义的格式, based on the chart of accounts structure.

然而, it is very easy for the chart of accounts to spiral out of control. This will lead to inefficiencies, 错误, maintenance challenges and potentially, increased audit costs. 事实上, almost universally, 陷入困境的公司的账目结构不佳，阻碍了良好的财务管理.

产生有效和有意义的财务信息是任何会计系统的最终目标, and the chart of accounts is the account listing that drives that information. An effective chart of accounts will allow for enough flexibility, 平衡与足够的细节，容易产生的财务报表，是有意义的广泛的受众.

对业务模式和业务方向进行了周密的规划和洞察, setting up a chart of accounts from ground zero can be done effectively. 然而, 许多商业领袖几乎没有花时间考虑如何创建或优化这个工具，以服务于他们的组织. 这种狭隘的方法错过了一个宝贵的机会，帮助您使用您的会计表作为管理您的企业的战略工具.

考虑到这一点，这里有一些关键的方法来发展和优化你的帐目表今天:

1. THOUGHTFUL PLANNING

最终, 会计图表创建了财务报表的结构，旨在“讲述”企业的故事. 确保它与财务模型一致，使历史信息与预测信息尽可能无缝结合.

The chart of accounts should have a meaningful and logical structure, 哪一种能以简洁明了的报告方式显示公司的增长和整体健康状况. When structured effectively, 财务报表可以在多个级别上创建，并允许执行团队根据需要快速沟通财务信息. 它的组织应该考虑到按业务或产品类别划分的收入和成本. 当一家公司寻求投资者的财务支持和公司成长的指导时，这是非常宝贵的. 例如, when a company’s executive team goes out looking to raise a Series round, 深思熟虑的账目图表简化了开发稳健预测模型的过程.

2. 实现

会计图表的核心结构是处理会计周期中必不可少的五个类别. 这些包括:

• 资产 – tracks what the company owns
• 负债 – tracks what the company owes today or may owe in the future
• 股本 – tracks your investment in the business
• 收入 -跟踪贵公司的销售收入、销售成本和投资或其他收入
• 费用 – tracks your company’s expenses

From this basic structure, 可以更详细地设计帐户图表，以创建每个类别中所需的各种帐户. Depending on your accounting system’s functionality, it’s important to remember to utilize departments and subaccounts. 这将允许活动以多种方式“切片和切割”，而不需要创建无限数量的帐户.

3. 定期审查

As your business evolves and grows, 每年检查你的帐目表，确保它与商业模式保持一致. If it makes sense to break out new lines of business, or close out inactive accounts, do so to avoid accounting 错误 in the future.

Here are some common mistakes you should avoid:

• Not planning for growth

When you set up your chart of accounts, think of the future. Go ahead and start with the accounts that are needed right now, 但也要建立支撑你的企业未来5年或10年增长的结构. And be prepared to add accounts as your business changes.

To solve that problem, 许多小型企业的注册会计师建议他们的客户使用围绕以下账户类别组织的编号系统:

• 资产 – Account numbers 1,000 to 1,999
• 负债 – Account numbers 2,000 to 2,999
• 股本 – Account numbers 3,000 to 3,999
• 收入 – Account numbers 4,000 to 4,999
• 费用 – Account numbers 5,000 to 5,999

这将使它对所有用户都有意义，并为您在编号模式中提供足够的空间，以便将来随着业务的变化和发展添加新帐户.

• Overlooking how your leadership and stakeholders want to analyze business activity

Will there be a desire for departmental reporting? 考虑公司希望如何报告任何部门活动将指导如何设置这个重要工具. If departments/classes can be utilized within the accounting system, 那么账簿就不需要在尝试有3-5个旅行账户时失控了, one for each department. 先规划好公司结构，然后再坐下来建立一份账目表.

• GL account names not being meaningful

The account names should be self-explanatory. 例如, 内部用户应该能够查看帐户图表，并快速(在大多数情况下)知道在哪里编写费用项目.

• Being concerned your chart of accounts is not perfect

This tool is fluid, not stagnate, and can always be updated. No chart of accounts is ever perfect the first go around. 可能会有需要更改的帐户名称，或者需要在帐户创建后不久添加帐户. Remember: Your chart of accounts is ever-evolving just as your business is!

BRINGING IT ALL TOGETHER

最后, 一个有效的会计图表是一个财务框架，它可以作为你过去的地图, present and future. 最好让它保持简单、合乎逻辑，并与企业的财务故事保持一致. With a clearly structured organized chart of accounts, 你会对你的会计有更好的理解，并有更强的能力为你的企业现在和未来做出正确的决定.

如果你对你的帐目表有疑问，或者你的财务运作需要一些支持, I’m happy to chat. At Bridgepoint Consulting, we can help your company with any of the activities/approaches mentioned above. 探索我们的 Financial Consulting 服务或 盈禾体育!