Chart of Accounts, Evergreen Landscaping LLC (demo)

A small S-corp landscaping company (sole owner). Use this to categorize the statement transactions. Cash basis for the lab. Several transaction types are deliberate judgment calls, the AI should flag them, and you decide (see the "judgment calls" note at the bottom).

#	Account	Type	Typical transactions
1000	Cash – Operating	Asset	the bank account itself
1500	Equipment	Asset (fixed)	mowers, trailers, capitalized purchases
2000	Auto Loan Payable	Liability	truck loan principal portion
3000	Owner's Equity	Equity	opening balance
3900	Owner Distributions	Equity (contra)	owner draws / personal payments from the business
4000	Landscaping Revenue	Income	customer deposits, ACH credits, card settlements
4900	Refunds & Allowances	Contra-income	customer refunds
5000	Wages	Expense	payroll to employees
5010	Payroll Taxes & Fees	Expense	payroll-service taxes/fees
6000	Rent	Expense	shop/yard rent
6100	Insurance	Expense	liability/business insurance
6200	Fuel	Expense	gas stations
6300	Materials & Supplies	Expense	nursery, irrigation, landscape supply
6400	Interest Expense	Expense	interest portion of the truck-loan payment
6500	Software & Subscriptions	Expense	Google, Squarespace, SaaS
6600	Bank Service Charges	Expense	monthly fees
6700	Office & Other Supplies	Expense	general retail (often where ambiguous charges land)

Beginning balances (1/1/2025)

Account	Balance
1000 Cash – Operating	$36,000.00 (ties to the January beginning balance)
3000 Owner's Equity	$36,000.00

(Kept intentionally simple so the lab focuses on the year's activity.)

The judgment calls (AI flags → you decide)

These are the transactions where the AI must not decide, it surfaces them, you make the call:

EXMARK / DEERE EQUIPMENT ($4,285, April), expense to 6300, or capitalize to 1500 Equipment? (Over a capitalization threshold → likely a fixed asset, then depreciation, your call.)
ALLY AUTO PMT (TRUCK LOAN) ($612.45/mo), this is not one account. Part is principal (2000 Auto Loan Payable, a balance-sheet item) and part is 6400 Interest Expense. The split comes from the loan amortization schedule, the AI can't know it; you provide it.
IRS USATAXPYMT ($1,800, July), for an S-corp, the entity usually doesn't pay federal income tax. A payment of the owner's estimate from the business account is typically a 3900 Owner Distribution, not a business expense. Judgment call.
Ambiguous vendors (AMZN MKTP US, WALMART, COSTCO, SQ *THE TRADE DESK), could be 6300 Materials, 6700 Office/Other, or even personal. The AI flags [REVIEW]; you decide from the receipt.
REFUND - MARTIN RESIDENCE ($275, October), a contra-revenue (4900), not an expense.