Three places where examples of a chart of accounts, or COA, can be found are the Strategic CFO, Accounting Tools and Accounting Coach websites. A chart of accounts represents a numerically identified listing of all of the accounts a company has on its general ledger, notes the Strategic CFO website.
The chart of accounts example shown on the Strategic CFO website is similar to the four-digit numerical ID format used by many companies to set up their general ledgers. Account ID numbers that use "1" as the first digit represent assets, while "2" as a first digit represents accounts that are liabilities. The ascending first-digit numbers identify accounts as equities, revenues and various types of operating costs.
The Accounting Tools website's "Chart of Accounts Overview" page provides links that open to examples of three-digit, five-digit and seven-digit account code setups. This website also describes an alphanumeric account code format that can be used to differentiate between a company's departments or subsidiaries.
The Accounting Coach website provides an example of a three-digit chart of accounts that includes a description and explanation of the various accounts represented by the numerical codes. The format in this example distributes the accounts across six categories: assets, liabilities, owner's equity, operating revenue, operating expenses and non-operating revenues, and expenses, gains and losses. This website also provides some general rules regarding the correct way to debit or credit the various types of accounts in a COA.