Transportation & Logistics Chart of Accounts
A comprehensive accounting structure tailored for transportation & logistics businesses
Why Use This Template?
A well-structured Chart of Accounts is essential for accurate financial tracking and reporting in the transportation & logistics sector. This template includes industry-specific accounts and categories designed to match your business operations.
How to Use This Template
- Review the account structure below
- Download in your preferred format (CSV or PDF)
- Customize account codes and names as needed
- Import into your accounting software
Chart of Accounts
| Account Code | Account Name | Category | Type | Description |
|---|---|---|---|---|
| 1101 | Cash | Asset | Current Asset | Physical cash and bank accounts |
| 1102 | Accounts Receivable | Asset | Current Asset | Money owed by customers for transportation or logistics services |
| 1103 | Fuel Inventory | Asset | Current Asset | Fuel stock for transportation vehicles |
| 1104 | Spare Parts Inventory | Asset | Current Asset | Spare parts and accessories for vehicle maintenance |
| 1201 | Fleet Vehicles | Asset | Fixed Asset | Trucks, vans, and other vehicles used for transportation |
| 1202 | Warehousing Facilities | Asset | Fixed Asset | Storage warehouses used in logistics operations |
| 1203 | Office Equipment | Asset | Fixed Asset | Office furniture, computers, and administrative equipment |
| 1401 | Prepaid Insurance | Asset | Prepayment | Insurance premiums paid in advance for vehicles and cargo |
| 1402 | Prepaid Rent | Asset | Prepayment | Advance rent payments for warehouses or office spaces |
| 2101 | Accounts Payable | Liability | Current Liability | Money owed to suppliers, contractors, or vendors |
| 2102 | Taxes Payable | Liability | Current Liability | Taxes owed to government authorities |
| 2103 | Wages Payable | Liability | Current Liability | Unpaid salaries and wages owed to drivers and staff |
| 2201 | Vehicle Loan Payable | Liability | Non-Current Liability | Long-term loans for purchasing fleet vehicles |
| 2202 | Warehouse Mortgage Payable | Liability | Non-Current Liability | Mortgage loans for warehousing facilities |
| 3101 | Owner's Equity | Equity | Equity | Owner's initial and additional investments in the business |
| 3102 | Retained Earnings | Equity | Equity | Cumulative profits retained in the business for reinvestment |
| 4101 | Depreciation Expense - Fleet Vehicles | Expense | Depreciation | Depreciation of trucks, vans, and other vehicles |
| 4102 | Depreciation Expense - Warehousing Facilities | Expense | Depreciation | Depreciation of warehouses and storage facilities |
| 4201 | Fuel Costs | Expense | Direct Costs | Expenses related to fuel consumption for fleet vehicles |
| 4202 | Vehicle Maintenance | Expense | Direct Costs | Costs for repairing and maintaining fleet vehicles |
| 4203 | Driver Salaries | Expense | Direct Costs | Wages paid to vehicle drivers |
| 4301 | Warehouse Rent | Expense | Overhead | Rental costs for warehouses |
| 4302 | Utilities Expense | Expense | Overhead | Electricity, water, and internet expenses for facilities |
| 4303 | Administrative Salaries | Expense | Overhead | Salaries for administrative and office staff |
| 4304 | Insurance Expense | Expense | Overhead | Insurance costs for vehicles and cargo |
| 5101 | Freight Revenue | Revenue | Revenue | Revenue earned from freight and cargo transportation |
| 5102 | Logistics Services Revenue | Revenue | Revenue | Revenue earned from logistics and warehousing services |
| 5103 | Vehicle Leasing Revenue | Revenue | Revenue | Revenue earned from leasing vehicles to third parties |