HOA Chart of Accounts Template
Free template from The HOA Guide — thehoaguide.com
"Import into your accounting software or open in Excel/Google Sheets. Add or remove line items to match your community."

Account Number,Account Name,Account Type,Fund,Notes
1000,Operating Checking,Asset,Operating,Primary operating cash account
1010,Operating Money Market,Asset,Operating,
1100,Assessments Receivable,Asset,Operating,Unpaid owner dues and fees
1200,Prepaid Insurance,Asset,Operating,
1300,Prepaid Expenses,Asset,Operating,Other expenses paid in advance
2000,Reserve Savings,Asset,Reserve,Segregated from operating cash
2010,Reserve Certificate of Deposit,Asset,Reserve,Or other reserve investment account
3000,Accounts Payable,Liability,Operating,
3100,Accrued Expenses,Liability,Operating,Incurred but not yet paid
3200,Prepaid Assessments,Liability,Operating,Dues owners paid ahead of schedule
3300,Security Deposits Held,Liability,Operating,If the association holds any
4000,Operating Fund Balance,Equity,Operating,
4100,Reserve Fund Balance,Equity,Reserve,
5000,Regular Assessments Income,Income,Operating,
5010,Special Assessment Income,Income,Operating,
5020,Late Fees and Fines Income,Income,Operating,
5030,Interest Income - Operating,Income,Operating,
5100,Interest Income - Reserve,Income,Reserve,
5110,Transfer to Reserve Fund,Income,Reserve,Contra account for funds moved from operating
5200,Other Income,Income,Operating,Clubhouse rental application fees etc
6000,Insurance Expense,Expense,Operating,
6010,Landscaping Expense,Expense,Operating,
6020,Utilities Expense,Expense,Operating,
6030,Management Fee Expense,Expense,Operating,
6040,Routine Repairs and Maintenance,Expense,Operating,
6050,Administrative Expense,Expense,Operating,Postage copies supplies
6060,Legal and Professional Fees,Expense,Operating,
6070,Accounting and Tax Preparation,Expense,Operating,
6080,Contingency Expense,Expense,Operating,Typically 3-5 percent of operating
6200,Reserve Expenditures - Roof,Expense,Reserve,
6210,Reserve Expenditures - Paving,Expense,Reserve,
6220,Reserve Expenditures - Painting and Siding,Expense,Reserve,
6230,Reserve Expenditures - Other,Expense,Reserve,Match line items to your reserve study