---
title: "Industry Chart of Accounts Directory | Ledgerbrook"
source: https://ledgerbrook.com/tools/chart-of-accounts/
description: "Free QuickBooks Online chart of accounts templates: construction, restaurants, law firms, real estate, trucking, nonprofits."
---

Accounting Blueprints

# Chart of Accounts Directory

Setting up a client in an unfamiliar industry requires knowing standard account numbering, subledger conventions, and gotcha tax accounts. Select an industry to explore the account hierarchy and download a 1-click QBO import CSV.

Industry Templates

Contractor job-costing and retainage conventions41 accounts

## [Construction & General Contractors](/tools/chart-of-accounts/construction/)

Contractor accounting fails when direct job expenses get commingled with operating overhead. This chart of accounts is structured around standard contractor job-costing conventions to ensure gross profit is tracked accurately per project.

[View Account Hierarchy →](/tools/chart-of-accounts/construction/)[📥 Download QBO CSV](/downloads/chart-of-accounts/construction-chart-of-accounts-quickbooks.csv)

Uniform System of Accounts for Restaurants (USAR) layout47 accounts

## [Restaurants, Cafes & Bars](/tools/chart-of-accounts/restaurants/)

Hospitality accounting relies on tracking prime cost: the sum of Cost of Goods Sold (food and beverage) and direct labor. This template follows the USAR layout published by the National Restaurant Association, with clearing accounts added for daily POS and delivery app tie-outs.

[View Account Hierarchy →](/tools/chart-of-accounts/restaurants/)[📥 Download QBO CSV](/downloads/chart-of-accounts/restaurants-chart-of-accounts-quickbooks.csv)

ABA Model Rule 1.15 trust accounting rules34 accounts

## [Law Firms & Legal Practices](/tools/chart-of-accounts/law-firms/)

Legal accounting requires rigorous three-way reconciliation between the trust bank balance, trust ledger liability, and individual client matter balances. This template enforces strict separation between earned fee revenue and fiduciary trust liability.

[View Account Hierarchy →](/tools/chart-of-accounts/law-firms/)[📥 Download QBO CSV](/downloads/chart-of-accounts/law-firms-chart-of-accounts-quickbooks.csv)

IRS Schedule E and repair regulations35 accounts

## [Real Estate & Property Management](/tools/chart-of-accounts/real-estate/)

Real estate investors and property managers require clear separation of tenant trust funds, rental income streams, and property-specific capital improvements to support 1031 exchanges, depreciation deductions, and Schedule E tax reporting.

[View Account Hierarchy →](/tools/chart-of-accounts/real-estate/)[📥 Download QBO CSV](/downloads/chart-of-accounts/real-estate-chart-of-accounts-quickbooks.csv)

IRS and IFTA reporting requirements26 accounts

## [Trucking & Freight Logistics](/tools/chart-of-accounts/trucking/)

Fleet operations and owner-operators operate on tight operating margins dictated by fluctuating diesel fuel and factoring fees. This template separates line-haul freight revenue, driver per diem, and IFTA fuel tax reconciliation.

[View Account Hierarchy →](/tools/chart-of-accounts/trucking/)[📥 Download QBO CSV](/downloads/chart-of-accounts/trucking-chart-of-accounts-quickbooks.csv)

FASB ASC 958 net asset classes and the Form 990 Part IX expense lines38 accounts

## [Nonprofit Organizations](/tools/chart-of-accounts/nonprofits/)

Nonprofit books fail when restricted grants land in general income and expenses are booked by vendor instead of by Form 990 line. This template keeps the two net asset classes apart, records releases from restriction, and leaves program, management and general, and fundraising to class tracking.

[View Account Hierarchy →](/tools/chart-of-accounts/nonprofits/)[📥 Download QBO CSV](/downloads/chart-of-accounts/nonprofits-chart-of-accounts-quickbooks.csv)

## Onboarding clients across multiple industries?

Ledgerbrook builds custom QuickBooks Online chart of accounts architectures, links bank feeds, and cleans up historical backlogs for accounting firms starting at $199/file.

[Book a Practice Call →](/contact/?service=setup)