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eSolverBooks

Give every transaction a clear place to belong

Build an account structure around the way your business operates. Clear codes, parent-child relationships and consistent classifications help your team post accurately and understand every balance.

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eSolverBooks  /  Accounting  /  Chart of accounts

eSolverBooks chart of accounts tree with account groups and balances
A working chart of accounts with groups, codes and balances.

How it works

From setup to a review-ready result

A practical workflow your team can follow without adding disconnected spreadsheets or repeated data entry.

  1. 1

    Plan the structure

    Choose account categories, codes and reporting levels that fit the way the business operates.

  2. 2

    Create ledger accounts

    Add posting accounts beneath the correct parent and define their classifications.

  3. 3

    Connect transactions

    Use the accounts consistently across invoices, bills, payments, inventory and journals.

  4. 4

    Review the balances

    Confirm the trial balance and trace financial statement totals back to account activity.

What you get

Built for how chart of accounts actually works

A well-designed chart of accounts reduces coding mistakes, speeds up month-end review and keeps financial statements consistent as the business grows.

Bangladesh-ready starting structure

Begin from a chart that already reflects local trading, VAT and statutory reporting, then adapt it.

Unlimited depth, controlled posting

Group accounts as deep as the business needs while keeping posting restricted to leaf accounts.

Account types that drive reports

Each account's type decides where it lands in the P&L, balance sheet and cash flow — no manual mapping.

Opening balance import

Bring across balances from your existing books with both sides proven before you go live.

Safe restructuring

Rename, regroup or deactivate accounts without orphaning the history already posted to them.

Drill from statement to entry

Click a reported total and land on the transactions that produced it.

Feature details

Every item and sub-item, clearly explained

Understand the main workflow, what belongs inside it and how each capability supports accurate daily work.

01

Main feature item

Assets

Organize resources the business owns or controls.

What it includes

4 connected capabilities designed to keep this part of chart of accounts organized.

Included sub-items

What belongs under assets

01
Cash and bank

Separate cash, mobile wallets and every bank account for faster reconciliation.

02
Accounts receivable

Connect customer balances directly to invoices and receipts.

03
Inventory and fixed assets

Classify stock, equipment, vehicles and property correctly.

04
Prepayments

Record deposits, advances and prepaid costs in the right period.

02

Main feature item

Liabilities

Keep short- and long-term obligations visible.

What it includes

4 connected capabilities designed to keep this part of chart of accounts organized.

Included sub-items

What belongs under liabilities

01
Accounts payable

Connect supplier balances with bills, payments and returns.

02
Tax and VAT payable

Separate collected tax, withholding and filing liabilities.

03
Loans and finance

Monitor principal, interest and repayment schedules.

04
Accruals

Recognize payroll, utilities and other costs before the bill arrives.

03

Main feature item

Equity

Explain ownership value and how it changes.

What it includes

4 connected capabilities designed to keep this part of chart of accounts organized.

Included sub-items

What belongs under equity

01
Owner capital

Record contributions from owners, partners or shareholders.

02
Retained earnings

Carry accumulated profit and losses forward clearly.

03
Drawings

Keep owner withdrawals separate from operating expenses.

04
Reserves

Create accounts for legal, valuation or strategic reserves.

04

Main feature item

Revenue and expenses

Measure income and costs with useful detail.

What it includes

4 connected capabilities designed to keep this part of chart of accounts organized.

Included sub-items

What belongs under revenue and expenses

01
Product and service revenue

Compare income streams by product, service or channel.

02
Sales returns

Use contra accounts to understand gross and net sales.

03
Cost of sales

Match direct costs with the revenue they generate.

04
Operating costs

Separate payroll, overhead, marketing and finance costs.

Put chart of accounts to work for your business

Create a clearer workflow and give your team information they can understand and trust.

Create your account Browse all features

The accounting foundation

Every account type, clearly explained

Learn what each main category means, how its balance behaves, and when to use its most common sub-accounts.

Assets=Liabilities+Equity
01

Main account type

Assets

1000–1999Normal balance: Debit

Economic resources your business owns or controls and expects to use for future benefit.

Asset accounts show where business value is held—from money available today to equipment used for years.

Where it appears

Assets appear on the balance sheet. In most cases, a debit increases an asset and a credit decreases it.

Common sub-accounts

What belongs under assets

01
Cash & bank

Tracks physical cash, petty cash, current accounts, savings, and other immediately available funds.

Examples

Cash in hand · City Bank current account

02
Accounts receivable

Records amounts customers owe for goods or services already delivered on credit.

Examples

Customer invoices due · Employee advances

03
Inventory

Captures the value of goods held for sale, raw materials, and work that is still in progress.

Examples

Finished goods · Raw materials

04
Fixed assets

Long-term tangible resources used to operate the business rather than purchased for resale.

Examples

Machinery · Vehicles · Office equipment

02

Main account type

Liabilities

2000–2999Normal balance: Credit

Present financial obligations your business must settle with cash, goods, or services.

Liability accounts clarify who the business owes, why the amount is due, and when it should be settled.

Where it appears

Liabilities appear on the balance sheet. A credit usually increases a liability; a debit reduces it.

Common sub-accounts

What belongs under liabilities

01
Accounts payable

Tracks unpaid supplier bills for inventory, services, and other purchases made on credit.

Examples

Vendor bills due · Trade creditors

02
Tax payable

Holds VAT, withholding tax, payroll tax, and other statutory amounts collected or accrued for payment.

Examples

Output VAT · Withholding tax payable

03
Short-term loans

Records borrowings and credit facilities that must normally be repaid within the next twelve months.

Examples

Bank overdraft · Working-capital loan

04
Long-term debt

Captures loans, leases, or other obligations whose main settlement date is more than one year away.

Examples

Term loan · Finance lease liability

03

Main account type

Equity

3000–3999Normal balance: Credit

The owners’ remaining interest in the business after total liabilities are deducted from total assets.

Equity accounts explain how much owners invested, how much profit the company retained, and what was withdrawn.

Where it appears

Equity is reported on the balance sheet. Credits generally increase equity, while drawings and distributions reduce it.

Common sub-accounts

What belongs under equity

01
Owner capital

Records cash, assets, or other value contributed to the business by owners, partners, or shareholders.

Examples

Share capital · Partner contribution

02
Retained earnings

Represents cumulative profit kept in the business after losses, dividends, and prior distributions.

Examples

Opening retained profit · Current earnings

03
Reserves

Separates portions of equity for legal, strategic, or valuation purposes without creating an outside liability.

Examples

Legal reserve · Revaluation reserve

04
Drawings

Tracks money or assets owners take from the business for personal use, reducing their equity interest.

Examples

Owner withdrawal · Partner drawings

04

Main account type

Revenue

4000–4999Normal balance: Credit

Income earned by delivering products, services, or other value during an accounting period.

Revenue accounts separate income streams so you can see what customers buy and which activities drive growth.

Where it appears

Revenue appears on the income statement. Credits increase ordinary revenue; contra-revenue accounts reduce it.

Common sub-accounts

What belongs under revenue

01
Product sales

Records income from selling physical goods, merchandise, manufactured products, or inventory.

Examples

Retail sales · Wholesale sales

02
Service income

Captures fees earned from professional work, subscriptions, maintenance, consulting, or labor.

Examples

Consulting fees · Support income

03
Other income

Tracks earnings outside the business’s primary operations to keep core performance easy to evaluate.

Examples

Interest income · Rental income

04
Sales returns

A contra-revenue account that records refunded goods, allowances, and discounts against gross sales.

Examples

Returns & allowances · Sales discount

05

Main account type

Expenses

5000–5999Normal balance: Debit

Costs and resources consumed while generating revenue and operating the business.

Expense accounts make spending visible by purpose, helping teams control costs and measure profitability accurately.

Where it appears

Expenses appear on the income statement. A debit usually increases an expense and reduces net profit.

Common sub-accounts

What belongs under expenses

01
Cost of sales

Captures the direct cost of products or services sold, allowing gross profit to be measured correctly.

Examples

Material cost · Direct labor · Freight-in

02
Payroll

Records employee compensation and related employer costs for the relevant team or accounting period.

Examples

Salaries · Bonuses · Employer benefits

03
Operating costs

Tracks recurring overhead required to keep daily business operations and administration running.

Examples

Rent · Utilities · Marketing

04
Finance costs

Separates the cost of borrowing and financial facilities from normal operating expenses.

Examples

Loan interest · Bank charges

Frequently Asked Questions

It organizes every financial account used by a business so transactions can be classified correctly and reported accurately.