A complete list of a company's accounts and their balances. Use it
to track how much money your company has, how much money it owes, how much money
is coming in, and how much is going out. When you created your QuickBooks company file, QuickBooks set up a chart of accounts for the company.
The accounts that appear on the balance sheet are called "balance sheet
accounts." Other accounts track particular kinds of expenses or
To open the chart of accounts:
Go to the Lists menu and click Chart