Chart of Accounts for Contractors (with a Landscaping Template)

Your chart of accounts decides what your books can tell you. Set it up right and your profit and loss shows what each type of job earns before overhead. Get it wrong and the books add up but answer nothing.

We built a landscaping chart for QuickBooks Online, with 114 accounts ready to import. This guide walks through how it is organized, why each choice matters, and how to bring it into your file. The structure carries to plumbing, HVAC, electrical, roofing, and other trades.

Download the landscaping chart of accounts (CSV)

Greg Neilsen, JD, LLM (Master of Laws in Taxation), reviews our guides. Last reviewed: October 5, 2026.

On this page

What does this page answer?

Each answer is below.

Landscaping crew mowing a lawn with a riding mower

Why does a contractor need a different chart of accounts?

Because a contractor’s profit lives in the jobs. A generic chart lumps every cost into expenses, so you cannot see what a job earned. A contractor’s chart separates the work, the cost of doing it, and the cost of running the company.

  • Income split by type of work. Maintenance, installs, irrigation, and hardscape each get their own line.
  • Direct costs separated from overhead. Crew labor, materials, and field fuel sit in cost of goods sold. Rent and office pay sit in expenses.
  • Equipment and vehicles recorded as assets. A $68,000 skid steer belongs on the balance sheet, then comes off through depreciation.
  • Customer deposits recorded as a liability. Money taken before the job is done is owed work, not income.
  • Sales tax payable in its own account. Tax you collect belongs to the state.
  • Retainage tracked separately on commercial work. Money held back until completion is not yet in your bank.

Example: A landscaper brings in $900,000. Crew labor, materials, fuel, and dumps cost $585,000. Gross profit is $315,000, or 35 percent. Office pay, rent, insurance, and software run $210,000, leaving $105,000 of net profit. With every cost typed as an expense, the same $105,000 shows up, but the 35 percent never does.

How should a contractor number the accounts?

By range, so the number tells you what kind of account it is. Our template uses four digits with gaps of 5 and 10. New accounts slot in without renumbering the chart.

RangeWhat goes there
1000 to 1999Assets: bank accounts, receivables, prepaid items, vehicles and equipment
2000 to 2999Liabilities: payables, credit cards, deposits, payroll taxes, loans
3000 to 3999Equity: owner capital, draws, retained earnings
4000 to 4999Income, one line per service
5000 to 5999Cost of goods sold: labor, materials, equipment costs, disposal, permits
6000 to 6999Overhead expenses
7000s and 8000sOther income and other expense

QuickBooks Online hides account numbers until you switch them on. Go to Settings, then Account and settings, then the Advanced tab, then Edit in the Chart of accounts section. Turn on account numbers, and choose whether to show them on reports.

Example: A year in, the landscaper adds sod installs as its own service. The new income account goes in at 4035, between 4030 Landscape Installation and Design Build and 4040 Irrigation Installation. Nothing else moves.

What accounts belong in a landscaping chart of accounts?

Here is a sample from each group in our template. The full file has 114 accounts.

GroupExample accounts from the template
Bank and current assets1010 Operating Checking; 1020 Payroll Checking; 1040 Tax Reserve; 1220 Prepaid Insurance
Fixed assets1410 Vehicles; 1420 Machinery and Equipment; 1430 Trailers; 1440 Tools and Small Equipment
Current liabilities2110 Credit Card – Primary; 2120 Credit Card – Fuel; 2210 Customer Deposits; 2220 Deferred Revenue, Maintenance Contracts; 2260 Sales Tax Payable; 2270 Retainage Payable
Long-term liabilities2510 Notes Payable, Vehicles; 2520 Notes Payable, Equipment
Equity3010 Owner Capital; 3030 Owner Draws and Distributions; 3900 Retained Earnings
Income4010 Maintenance, Residential; 4020 Maintenance, Commercial; 4030 Landscape Installation and Design Build; 4040 Irrigation, Installation; 4045 Irrigation, Service and Repair; 4050 Hardscape; 4090 Storm and Debris Cleanup
Cost of goods sold5010 Direct Labor, Field Wages; 5040 Subcontractors; 5100 Materials, Plants and Sod; 5110 Materials, Mulch Soil and Stone; 5200 Fuel, Field; 5230 Blades and Consumables; 5300 Dump and Disposal Fees
Overhead6050 Insurance, General Liability; 6120 Rent, Yard and Office; 6140 Salaries, Office and Admin; 6200 Vehicle, Administrative; 6900 Ask My Accountant
Other7020 Gain on Sale of Assets; 8010 Interest Expense; 8030 Penalties and Fines

Example: A crew leader’s wages go to 5010. The office manager’s wages go to 6140. Both show up on the same payroll run, but only the crew’s pay counts against job profit.

Which contractor accounts cause the most trouble?

Five accounts carry most of the errors we see. Each one exists to keep a single month honest.

  • 2210 Customer Deposits. A deposit on an install is a liability until the work is done. Booked as income, it makes a slow month look strong.
  • 2220 Deferred Revenue, Maintenance Contracts. A yearly contract billed up front is earned month by month.
  • 5200 Fuel, Field and 6200 Vehicle, Administrative. Crew trucks and mowers are a job cost. The owner’s estimate truck is overhead.
  • 6900 Ask My Accountant. A holding spot for anything nobody can classify. It should be empty at every month end.
  • 8030 Penalties and Fines. Kept apart because fines and penalties paid to a government are generally not deductible.

Example: A homeowner pays an $18,000 deposit in May for a paver patio installed in July. The $18,000 sits in 2210 through June. When the patio is finished, it moves to 4050 Hardscape. May shows no false spike, and July shows the job’s real income.

Example: A property manager pays $6,000 in January for a year of commercial maintenance. The payment goes to 2220. Each month, $500 moves to 4020 Maintenance, Commercial. January stops looking like the best month of the year.

Should every job or truck get its own account?

No. Job and crew detail belongs in QuickBooks Projects and Classes, not in the chart. A chart with an account per customer or per truck grows to hundreds of lines and stops being readable.

Use Projects for job-level profit and Classes for crews or divisions. Intuit offers class tracking on QuickBooks Online Plus and Advanced. Check your subscription before you design around these features.

Example: A landscaper wants to know whether Crew A or Crew B makes more money. Instead of 5010 Field Wages, Crew A and 5010 Field Wages, Crew B, it keeps one 5010 account and tags each crew’s payroll with a class. The class report shows the answer.

How do I import a chart of accounts into QuickBooks Online?

Through the Import data tool. Intuit’s support pages lay out the steps below.

  1. Format the spreadsheet with columns for Account Name, Type, Detail Type, and an optional Number. Excel, CSV, and Google Sheets files work. Our template already has these columns.
  2. For a subaccount, write it in the Account Name column as main account, a colon, then the subaccount, for example Utilities:Gas.
  3. In QuickBooks Online, go to Settings and select Import data, then Chart of Accounts.
  4. Select Browse, choose the file, then select Next.
  5. Match each column in your file to the QuickBooks field, then select Next.
  6. Review the accounts. Check that each type and detail type is right, and uncheck any account you do not want.
  7. Select Import.

Delete rows you do not need before you import. A maintenance-only company does not need hardscape and irrigation install lines. Removing an unused account later is more work than never creating it.

Example: A two-crew mowing company deletes the install, irrigation, hardscape, and tree lines from the template before import. It keeps 4010 Maintenance, Residential, 4020 Maintenance, Commercial, and 4090 Storm and Debris Cleanup. The chart drops five income accounts: 4030, 4040, 4045, 4050, and 4060.

What are the most common chart of accounts mistakes for contractors?

  • Typing job costs as Expenses instead of Cost of Goods Sold. You lose the gross profit line, and fixing it means retyping accounts and reclassifying history.
  • Putting field and office payroll in one account. Gross margin stops meaning anything.
  • Booking deposits as income.
  • Expensing a truck or a mower that belongs on the balance sheet. Depreciation rules decide the tax deduction, not the bank debit.
  • Creating an account for every customer, crew, or truck.
  • Leaving a balance in Opening Balance Equity after setup. It means the conversion is not finished.
  • Assuming you charge sales tax. In Florida, a contractor who installs materials into real property generally pays tax on the materials and does not charge it to the customer. Over-the-counter sales of mulch or plants are different. Confirm your own pattern before setting up the account.

Example: A landscaper buys a $15,000 zero-turn mower and codes it to 5210 Equipment Repairs and Maintenance. The month shows a $15,000 loss on job costs that never happened. The mower belongs in 1420 Machinery and Equipment. Its tax deduction runs through depreciation, which may still allow the full cost this year. See our bonus depreciation guide.

Can other trades use the landscaping template?

Yes. The asset, liability, equity, and overhead ranges work for any trade. To convert it, replace the 4000 income lines and the 5100 material accounts.

Example: A plumber swaps 5100 Materials, Plants and Sod for fixtures and fittings, and adds service call income in the 4000s. An electrician uses wire, panels, and fixtures. A roofer uses shingles, underlayment, and metal.

How does Zero Tax set up a contractor's books?

We start from this template, then cut it down to the accounts your business will use. Every account left in the chart answers a question you would act on, like pricing, hiring, or buying equipment.

We work in QuickBooks Online, with Gusto for payroll and Ramp for cards. We connect your field software, such as Jobber, rather than replace it. See our landscaping accounting page and our bookkeeping service.

Plans start at $750 per month. One flat fee covers bookkeeping, tax preparation, and planning on most plans. We set your fee after we see your books, in writing before work starts, with no onboarding fee.

QUESTIONS OWNERS ASK

Questions owners ask about a chart of accounts for contractors

What is the difference between cost of goods sold and expenses for a contractor?

Cost of goods sold is what it costs to do the jobs: crew wages, materials, field fuel, dump fees. Expenses are what it costs to run the company: rent, office pay, insurance, software. Keeping them apart gives you a gross profit line.

As few as answer your real questions. Our landscaping template has 114, on purpose, so setup means deleting rather than inventing. Most companies end up with far fewer.

Yes. Go to Settings, select Import data, then Chart of Accounts. Your file needs Account Name, Type, and Detail Type columns, with Number optional.

In a liability account, such as 2210 Customer Deposits. When the job is done, the deposit moves to the matching income account.

No. Use QuickBooks Projects for job profit and Classes for crews or divisions. The chart stays short and readable.

This guide and template are educational and are not tax or accounting advice for your situation. Your chart should fit your business. Talk to a tax professional before you change your books.

Greg Neilsen, JD, LLM (Master of Laws in Taxation), reviews our guides. Last reviewed: October 5, 2026.

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