QuickBooks Default Account Types and Detail Types

Standard Account Number Ranges

A common best-practice is to number the accounts in a Chart of Accounts using number ranges similar to those below. The 10 Account Categories below are one possible way of categorizing accounts.

Account Number Range Account Category Description
1000-1499 Current Assets <1 year
1500-1999 Long-Term Assets 1+ years
2000-2499 Current Liabilities <1 year
2500-2999 Long-Term Liabilities 1+ years
3000-3999 Equity IE: Shareholders' equity, book value, net asset value
4000-4999 Income IE: Revenue
5000-5999 Direct Costs IE: Cost of Revenue, Cost of Goods Sold
6000-6999 Indirect Costs IE: Overhead Expenses, Operating Expenses
7000-7999 Other Income IE: Non-operating income like capital gains, interest income
8000-8999 Other Costs IE: Non-operating income like capital losses

QuickBooks Account Types and Detail Types

Each Account in a QuickBooks “Chart of Accounts” has an Account Type and Detail Type. In QuickBooks Simple Start the options in these two fields are not editable.

There are 15 available Account Types and 154 Detail Types. Each Detail Type is mapped to a single Account Type. Each new account is required to have an Account Type and Detail Type selected.

The 15 Account Types in QuickBooks can be mapped onto the broader Account Categories as shown below.

Account Category QB Account Type Account Number Range
Current Assets Accounts Receivable (A/R)
Other Current Assets
Bank
1000-1499
Long-Term Assets Fixed Assets
Other Assets
1500-1999
Current Liabilities Accounts Payable (A/P)
Credit Card
Other Current Liabilities
2000-2499
Long-Term Liabilities Long Term Liabilities 2500-2999
Equity Equity 3000-3999
Income Income 4000-4999
Direct Costs Cost of Goods Sold 5000-5999
Indirect Costs Expenses 6000-6999
Other Income Other Income 7000-7999
Other Costs Other Expense 8000-8999

Complete List of QuickBooks Account/Detail Types

Account Category
Number Range
QB Account Type QB Detail Type
Current Assets
1000-1499
Bank
1000-1099
Cash on hand
Checking
Money Market
Rents Held in Trust
Savings
Trust account
Current Assets
1000-1499
Other Current Assets
1100-1399
Allowance for Bad Debts
Development Costs
Employee Cash Advances
Inventory
Investment - Mortgage/Real Estate Loans
Investment - Tax-Exempt Securities
Investment - U.S. Government Obligations
Investments - Other
Loans To Officers
Loans to Others
Loans to Stockholders
Other Current Assets
Prepaid Expenses
Retainage
Undeposited Funds
Current Assets
1000-1499
Accounts Receivable (A/R)
1400-1499
Accounts Receivable (A/R)
Long-Term Assets
1500-1999
Fixed Assets
1500-1899
Accumulated Amortization
Accumulated Depletion
Accumulated Depreciation
Buildings
Depletable Assets
Fixed Asset Computers
Fixed Asset Copiers
Fixed Asset Furniture
Fixed Asset Other Tools Equipment
Fixed Asset Phone
Fixed Asset Photo Video
Fixed Asset Software
Furniture & Fixtures
Intangible Assets
Land
Leasehold Improvements
Machinery & Equipment
Other fixed assets
Vehicles
Long-Term Assets
1500-1999
Other Assets
1900-1999
Accumulated Amortization of Other Assets
Goodwill
Lease Buyout
Licenses
Organizational Costs
Other Long-term Assets
Security Deposits
Current Liabilities
2000-2499
Credit Card
2000-2099
Credit Card
Current Liabilities
2000-2499
Accounts Payable (A/P)
2100-2399
Accounts Payable (A/P)
Current Liabilities
2000-2499
Other Current Liabilities
2400-2499
Deferred Revenue
Federal Income Tax Payable
Insurance Payable
Line of Credit
Loan Payable
Other Current Liabilities
Payroll Clearing
Payroll Tax Payable
Prepaid Expenses Payable
Rents in trust - Liability
Sales Tax Payable
State/Local Income Tax Payable
Trust Accounts - Liabilities
Undistributed Tips
Long-Term Liabilities
2500-2999
Long Term Liabilities
2500-2999
Notes Payable
Other Long Term Liabilities
Shareholder Notes Payable
Equity
3000-3999
Equity
3000-3999
Accumulated Adjustment
Common Stock
Estimated Taxes
Health Insurance Premium
Health Savings Account Contribution
Opening Balance Equity
Owner’s Equity
Paid-In Capital or Surplus
Partner Contributions
Partner Distributions
Partner’s Equity
Personal Expense
Personal Income
Preferred Stock
Retained Earnings
Treasury Stock
Income
4000-4999
Income
4000-4999
Discounts/Refunds Given
Non-Profit Income
Other Primary Income
Sales of Product Income
Service/Fee Income
Unapplied Cash Payment Income
Direct Costs
5000-5999
Cost of Goods Sold
5000-5999
Cost of labor - COS
Equipment Rental - COS
Other Costs of Services - COS
Shipping, Freight & Delivery - COS
Supplies & Materials - COGS
Indirect Costs
6000-6999
Expenses
6000-6999
Advertising/Promotional
Auto
Bad Debts
Bank Charges
Charitable Contributions
Communication
Cost of Labor
Dues & subscriptions
Entertainment
Entertainment Meals
Equipment Rental
Finance costs
Insurance
Interest Paid
Legal & Professional Fees
Office/General Administrative Expenses
Other Business Expenses
Other Miscellaneous Service Cost
Payroll Expenses
Payroll Tax Expenses
Payroll Wage Expenses
Promotional Meals
Rent or Lease of Buildings
Repair & Maintenance
Shipping, Freight & Delivery
Supplies & Materials
Taxes Paid
Travel
Travel Meals
Unapplied Cash Bill Payment Expense
Utilities
Other Income
7000-7999
Other Income
7000-7999
Dividend Income
Interest Earned
Other Investment Income
Other Miscellaneous Income
Tax-Exempt Interest
Other Costs
8000-8999
Other Expense
8000-8999
Amortization
Depreciation
Exchange Gain or Loss
Gas And Fuel
Home Office
Homeowner Rental Insurance
Mortgage Interest Home Office
Other Home Office Expenses
Other Miscellaneous Expense
Other Vehicle Expenses
Parking and Tolls
Penalties & Settlements
Property Tax Home Office
Rent and Lease Home Office
Repairs and Maintenance Home Office
Utilities Home Office
Vehicle
Vehicle Insurance
Vehicle Lease
Vehicle Loan
Vehicle Loan Interest
Vehicle Registration
Vehicle Repairs
Wash and Road Services