# QuickBooks Chart of Accounts for Contractors (Import CSV)

A QuickBooks chart of accounts for contractors is a list of income, job cost, overhead, asset and liability accounts set up the way a trades business actually makes and spends money. The key is separating job costs (materials, subcontractors, field labor, permits) from overhead so your Profit and Loss shows gross profit on the work.

## Key takeaways

- Download the CSV below and import it in QuickBooks Online under Settings › Import data › Chart of Accounts.
- The file has 50 accounts, using the same columns and type/detail-type spellings as Intuit's own import templates.
- Job costs go in Cost of Goods Sold, overhead in Expenses. That split is what gives you a real gross margin.
- Review it with your bookkeeper or CPA before importing, and delete accounts you won't use.

## The contractor chart of accounts

Here's the full chart, grouped by QuickBooks account type. Each line shows the account number, the account name and the QuickBooks Online detail type. Subaccounts use QuickBooks' Parent:Child naming, the same way Intuit's sample templates do.

### QuickBooks Online chart of accounts: contractors and service trades

**Other Current Assets**

13100 · Prepaid Insurance · *Other Current Assets*

**Fixed Assets**

15000 · Vehicles · *Other fixed assets*
15100 · Tools and Equipment · *Other fixed assets*
15200 · Furniture and Office Equipment · *Other fixed assets*
17000 · Accumulated Depreciation · *Other fixed assets*

**Other Current Liabilities**

24000 · Payroll Liabilities · *Payroll Tax Payable*
24600 · Customer Deposits · *Other Current Liabilities*

**Long Term Liabilities**

27000 · Vehicle and Equipment Loans · *Other Long Term Liabilities*

**Income**

40000 · Service and Repair Income · *Service/Fee Income*
40100 · Installation and Replacement Income · *Service/Fee Income*
40200 · Maintenance Agreement Income · *Service/Fee Income*
40300 · Parts and Materials Sales · *Service/Fee Income*

**Cost of Goods Sold**

50000 · Job Materials and Parts · *Supplies & Materials - COGS*
50100 · Equipment for Installs · *Supplies & Materials - COGS*
50200 · Subcontractors · *Supplies & Materials - COGS*
50300 · Field Labor · *Supplies & Materials - COGS*
50400 · Equipment Rental for Jobs · *Supplies & Materials - COGS*
50500 · Permits and Inspection Fees · *Supplies & Materials - COGS*
50600 · Dump and Disposal Fees · *Supplies & Materials - COGS*
50700 · Warranty and Callback Costs · *Supplies & Materials - COGS*

**Expenses**

60000 · Advertising and Marketing · *Other Miscellaneous Service Cost*
60010 · Advertising and Marketing:Online Ads and Lead Services · *Other Miscellaneous Service Cost*
60020 · Advertising and Marketing:Print and Vehicle Graphics · *Other Miscellaneous Service Cost*
60100 · Vehicle Expenses · *Other Miscellaneous Service Cost*
60110 · Vehicle Expenses:Fuel · *Other Miscellaneous Service Cost*
60120 · Vehicle Expenses:Repairs and Maintenance · *Other Miscellaneous Service Cost*
60130 · Vehicle Expenses:Registration and Tolls · *Other Miscellaneous Service Cost*
60400 · Bank and Merchant Fees · *Other Miscellaneous Service Cost*
61000 · Licenses and Permits · *Other Miscellaneous Service Cost*
61500 · Small Tools and Supplies · *Other Miscellaneous Service Cost*
61600 · Uniforms and Safety Gear · *Other Miscellaneous Service Cost*
61700 · Software and Subscriptions · *Other Miscellaneous Service Cost*
61800 · Phone and Answering Services · *Other Miscellaneous Service Cost*
62000 · Training and Certifications · *Other Miscellaneous Service Cost*
62400 · Depreciation Expense · *Other Miscellaneous Service Cost*
63300 · Insurance Expense · *Other Miscellaneous Service Cost*
63310 · Insurance Expense:General Liability · *Other Miscellaneous Service Cost*
63320 · Insurance Expense:Commercial Auto · *Other Miscellaneous Service Cost*
63330 · Insurance Expense:Workers Compensation · *Other Miscellaneous Service Cost*
63400 · Interest Expense · *Other Miscellaneous Service Cost*
64300 · Meals · *Other Miscellaneous Service Cost*
64900 · Office Supplies and Postage · *Other Miscellaneous Service Cost*
66000 · Payroll Expenses · *Payroll Expenses*
66010 · Payroll Expenses:Office Wages · *Payroll Expenses*
66020 · Payroll Expenses:Payroll Taxes · *Payroll Expenses*
66700 · Professional Fees · *Other Miscellaneous Service Cost*
67100 · Rent · *Other Miscellaneous Service Cost*
68600 · Utilities · *Other Miscellaneous Service Cost*

**Other Income**

70000 · Late Fees and Finance Charges · *Other Miscellaneous Income*

**Other Expense**

80000 · Ask My Accountant · *Other Miscellaneous Expense*

### Download the template

- [QuickBooks import CSV (chart of accounts)](https://www.brix.so/templates/files/quickbooks-chart-of-accounts-contractors.csv): Columns: Account No., Account, Type, Detail type, Description. Open in Excel or Google Sheets to edit first.

## How do you import a chart of accounts into QuickBooks Online?

In QuickBooks Online, go to Settings, choose Import data, then Chart of Accounts. Upload the CSV (or connect a Google Sheet), match your columns to QuickBooks' fields, review and import. Intuit says the file needs Account Name, Type and Detail Type columns, with Number optional.

1. **Edit the file first** Open the CSV in Excel or Google Sheets. Delete accounts you won't use, rename income accounts to match your services, and keep the header row as is.
2. **Check what's already in QuickBooks** New companies come with default accounts. Rename or make inactive the defaults you don't want, so you don't end up with two Fuel accounts.
3. **Open the importer** In QuickBooks Online, go to Settings › Import data › Chart of Accounts, then browse to the CSV or connect the Google Sheet.
4. **Map the columns** Match Account to Account Name, Type to Type, Detail type to Detail Type and Account No. to Account number. Intuit notes every field except Account Name can be set to No Match.
5. **Review and import** Fix any rows QuickBooks flags (usually a misspelled type or a subaccount listed before its parent), then import.
6. **Turn on account numbers** To see the numbers in lists and reports, turn on account numbers in your QuickBooks account settings, then check a Profit and Loss to make sure the structure reads right.

> **About the detail types in this file**
>
> To keep the import clean, the file uses only the type and detail-type spellings found in Intuit's own QuickBooks Online import templates (for example, Supplies & Materials - COGS and Other Miscellaneous Service Cost). Intuit says detail types don't change how transactions hit your books, and you can change an account's detail type later to a more specific one from the account's edit screen.
>
> We left out system accounts such as Retained Earnings, Opening Balance Equity and your bank accounts, because a QuickBooks company already has them or creates them when you connect your bank.

## Why does a contractor need a different chart of accounts?

A contractor needs a chart of accounts that separates the cost of doing jobs from the cost of running the business. Generic setups lump materials, fuel and software into one Expenses list, so you can't see gross margin. With job costs in Cost of Goods Sold, your P&L shows revenue, minus job costs, equals gross profit, and that number tells you whether your pricing works.

**How the main sections work**

| Section | What goes there | Why it matters |
| --- | --- | --- |
| Income | Service and repair, installs and replacements, maintenance agreements | Splitting income by type shows which work pays. Many owners find service and agreements carry better margins than installs. |
| Cost of Goods Sold | Job materials, installed equipment, subcontractors, field labor, permits, disposal, callbacks | Everything you spend because a specific job happened. Revenue minus COGS is [gross margin](https://www.brix.so/learn/gross-margin). |
| Expenses | Marketing, vehicles, insurance, office wages, software, rent | Overhead you pay whether or not you work. See [overhead](https://www.brix.so/learn/overhead). |
| Customer Deposits (liability) | Money collected before the job is done | A deposit isn't income until you do the work. Booking it as income overstates revenue. |
| Fixed Assets | Trucks, larger tools and equipment | Big purchases get depreciated rather than expensed all at once; ask your CPA how to handle them. |

Want profit by job too, not just by account? Use QuickBooks projects or classes on top of this chart. See [how to do job costing in QuickBooks](https://www.brix.so/learn/how-to-do-job-costing-in-quickbooks) and [QuickBooks classes vs. projects](https://www.brix.so/learn/quickbooks-classes-vs-projects).

## Example: coding a week of costs for an HVAC shop

Here's how a three-truck HVAC company would code a few typical transactions with this chart. Amounts are illustrative.

**Where each cost goes**

| Transaction | Account | Section |
| --- | --- | --- |
| Supply house: capacitors, contactors, refrigerant for repair calls, $1,240 | 50000 Job Materials and Parts | Cost of Goods Sold |
| Distributor: furnace and coil for the Miller job, $3,850 | 50100 Equipment for Installs | Cost of Goods Sold |
| Electrician sub for a new circuit on an install, $450 | 50200 Subcontractors | Cost of Goods Sold |
| Mechanical permit for the Miller job, $150 | 50500 Permits and Inspection Fees | Cost of Goods Sold |
| Fuel for three trucks, $610 | 60110 Vehicle Expenses:Fuel | Expenses |
| Search ads, $900 | 60010 Advertising and Marketing:Online Ads and Lead Services | Expenses |
| Field service software subscription, $250 | 61700 Software and Subscriptions | Expenses |
| Deposit from a customer for next week's install, $1,000 | 24600 Customer Deposits | Liability (not income yet) |

## How should the chart change by trade?

**Accounts to add or rename by trade**

| Trade | Income accounts to use | Job cost accounts to add |
| --- | --- | --- |
| HVAC | Service and Repair, Installation and Replacement, Maintenance Agreement | Refrigerant (if you want it apart from parts), Equipment for Installs |
| Plumbing | Service and Repair, Drain and Sewer, Water Heaters, Remodel and New Construction | Camera and jetter rental, Fixtures |
| Electrical | Service and Repair, Panel and Upgrade, Generator and EV Charger, New Construction | Wire and devices, Utility fees |
| Roofing | Residential Replacement, Repairs, Insurance Claims, Gutters | Dumpsters, Shingles and Underlayment, Crew Labor |
| Landscaping | Recurring Maintenance, Installs and Hardscape, Snow Removal | Plants and Mulch, Fuel for equipment, Seasonal labor |
| Cleaning | Recurring Residential, Deep and Move-out, Commercial | Cleaning supplies, Cleaner wages |
| Remodeling / GC | Contract Income, Change Order Income | Subcontractors by trade, Dumpsters, Retainage receivable (asset) if you bill with retainage |

## Common chart of accounts mistakes

- **Putting job materials in Expenses.** Your P&L will show no gross profit line, and you'll misjudge pricing. Job costs belong in Cost of Goods Sold.
- **Too many accounts.** Fifty is plenty for most small shops. Use projects, classes or items for detail, not a new account for every vendor.
- **Booking deposits as income.** Record them to Customer Deposits until the work is done, unless your CPA tells you otherwise.
- **Duplicates after import.** Clean up QuickBooks' default accounts first, or you'll code fuel to two different places.
- **Changing account types mid-year.** Changing an account's type moves its history. Talk to your bookkeeper before you do it.
- **No Ask My Accountant account.** Without a parking spot for unclear transactions, they get coded wrong and stay wrong.

BRIX syncs customers, invoices and payments with QuickBooks and keeps expenses categorized, so your accounts stay clean between bookkeeper visits. BRIX does not file taxes or give tax advice.

- [QuickBooks sync](https://www.brix.so/integrations/quickbooks): Syncs customers, invoices and payments with QuickBooks so the books match the jobs.
- [Bookkeeping and tax help](https://www.brix.so/features/bookkeeping-taxes): Keeps expenses categorized, tracks 1099 subcontractors and sales tax, and reminds you of quarterly estimated tax dates. BRIX does not file taxes or give tax advice.

## Frequently asked questions

### What chart of accounts should a contractor use in QuickBooks?

One that separates income by type of work, puts job costs (materials, installed equipment, subcontractors, field labor, permits) in Cost of Goods Sold, and keeps overhead in Expenses. The CSV on this page is a starting point; trim it to fit your business with your bookkeeper.

### What columns does the QuickBooks chart of accounts import need?

Intuit says you need Account Name, Type and Detail Type, with account Number optional. This file uses the column names from Intuit's own templates (Account No., Account, Type, Detail type, Description) and you map them during import.

### How do I add subaccounts in a QuickBooks import file?

Put the subaccount in the account name column with the parent name, a colon and the subaccount name, like Insurance Expense:General Liability. List the parent account on an earlier row. Intuit's sample templates use this format.

### Should labor go in Cost of Goods Sold?

Field labor on jobs usually belongs in job costs so your gross margin is accurate, while office and dispatch wages stay in overhead. How it flows depends on your payroll setup, so confirm the mapping with your bookkeeper or payroll provider.

### Can I import a chart of accounts into QuickBooks Desktop with this file?

This file is formatted for QuickBooks Online. QuickBooks Desktop uses different import formats and type names, so you'd need to adapt it or enter the accounts manually.

### What's the difference between account type and detail type?

Account type decides how transactions hit your financial statements, for example Income versus Cost of Goods Sold. Detail type is a sub-label that, per Intuit, doesn't change your books but helps you choose and name accounts. You can change detail types later.

### Does the chart of accounts affect my taxes?

It affects how easily your numbers map to your tax return. Clean categories make your CPA's job faster and help you spot deductions. It doesn't change tax rules, so ask your tax professional how each account should be reported.

## Related

- [What Is a Chart of Accounts?](https://www.brix.so/learn/chart-of-accounts)
- [How to Do Job Costing in QuickBooks Online](https://www.brix.so/learn/how-to-do-job-costing-in-quickbooks)
- [QuickBooks Classes vs. Projects: What's the Difference?](https://www.brix.so/learn/quickbooks-classes-vs-projects)
- [What Is Cost of Goods Sold (COGS) for a Contractor?](https://www.brix.so/learn/cost-of-goods-sold)
- [What Is Gross Margin?](https://www.brix.so/learn/gross-margin)
- [Bookkeeping Checklist for Contractors (Weekly, Monthly, Year-End)](https://www.brix.so/learn/bookkeeping-checklist-for-contractors)
- [Job Costing Spreadsheet Template](https://www.brix.so/templates/job-costing-spreadsheet)
- [QuickBooks for contractors: the right version, real job costing and a sync that keeps the books matched to the jobs](https://www.brix.so/integrations/quickbooks)
- [Contractor invoicing software that sends the invoice and chases the money](https://www.brix.so/features/invoicing-payments)
- [Bookkeeping for contractors that keeps your books tax-ready all year](https://www.brix.so/features/bookkeeping-taxes)

## Sources

- [Intuit QuickBooks, Import your chart of accounts to QuickBooks Online (required columns and steps)](https://quickbooks.intuit.com/learn-support/en-au/help-article/import-export-files/import-chart-accounts-quickbooks-online/L9Res1eb1_AU_en_AU) (checked 2026-10-19)
- [Intuit QuickBooks, Import Chart of Accounts templates (QuickBooks Online Excel import templates by industry)](https://quickbooks.intuit.com/learn-support/en-us/help-article/chart-accounts/import-chart-accounts-templates/L79JhjDdZ_US_en_US) (checked 2026-10-19)
- [Intuit QuickBooks Community, Learn about account types and detail types in QuickBooks Online](https://quickbooks.intuit.com/community/help-articles-128/learn-about-account-types-and-detail-types-in-quickbooks-online-284603) (checked 2026-10-19)

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Written by BRIX Editorial Team. Last updated 2026-10-19.
Canonical: https://www.brix.so/templates/quickbooks-chart-of-accounts-for-contractors