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Bookkeeping

Chart of Accounts 101 for NJ Service Businesses

September 10, 20255 min read

Your chart of accounts is the list of categories for every financial transaction. A well-structured COA makes bookkeeping easier, reporting more useful, and tax prep more efficient.

Common Setup Mistakes

Too many categories (80 accounts with 50 transactions), too few categories (everything lumped together), personal categories in a business COA, and not separating COGS from operating expenses.

NJ-Specific Accounts

NJ sales tax collected and payable, NJ payroll liabilities (UI, DI, FLI, workforce development), NJ corporation business tax or BAIT payments, and NJ annual report fees.

QuickBooks Online Setup

I customize the COA during setup based on the specific business type. Bank rules automate recurring categorization. The default QBO chart is generic — always customize.

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Disclaimer: The information provided is for general educational purposes only and does not constitute tax, legal, or investment advice. This content is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code. Tax outcomes depend on your specific facts and circumstances. Viewing this material does not create a CPA-client relationship. Personalized advice is provided only through a signed engagement letter.

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