SAMPLE REAL ESTATE AGENT’S CHART OF Chart of s The first key to your chart of s is to separate your revenues from your expenses. You will also want to keep similarly related items within a grouping or numerical sequence. For example, you will notice that s 41000-41999 are all reserved for residential revenue sources. By grouping similar s together, it will make it easier to where to code certain items and to do certain types of business analysis. As realtor or real estate agent, you can use this chart of s as a template to help you set up a way to track the revenues and expenses of your real estate activities. This sample real estate agent chart of s is meant only as a guide; you should customize the s to meet your individual needs.
Revenues 41000 – 41999 Residential Revenue 41100 Sales Revenue – Residential 41200 Listing Revenue – Residential 41300 Leasing Revenue – Residential 41400 Property Management Revenue - Residential 42000 – 42999 Commercial Revenue 42100 Sales Revenue – Commercial 42200 Listing Revenue – Commercial 42300 Leasing Revenue – Commercial 42400 Property Management Revenue – Commercial 43000 – 43999 Other Real Estate Revenue 44000 Interest Revenue 45000 Other Revenue
Cost of Sales Expenses 51000-52999 Cost of Sales Expense 51100 Commissions Expense 51200 Royalty Expense 51300 Listing Cost of Sales Expense 51400 Buyer Cost of Sales Expense 51500 Other Commissions Expense 52000 Other Cost of Sales Expense
Salaries and Wages Expenses 61000 – 63999 Salaries and Wages Expense 61100 Salaries and Wages – Officers Expense 61200 Payroll Taxes – Officers Expense 61300 Insurance – Officers Expense 61400 Other Employee Benefits – Officers Expense 62100 Salaries and Wages – Management Expense 62200 Payroll Taxes – Management Expense 62300 Insurance – Management Expense 62400 Other Employee Benefits – Management Expense 63100 Salaries – Staff Expense 63200 Payroll Taxes – Staff Expense 63300 Insurance – Staff Expense 63400 Other Employee Benefits – Staff Expense
Advertising Expenses 64000 – 64999 Lead Generation Expense 64100 Advertising Expense 64200 Print and Direct Mail Expense 64300 Internet Lead Generation Expense
Occupancy Expenses 65000 - 65999 Occupancy Expense 65100 Rent/Desk Fees Expense 65200 Utilities Expense 65300 Repairs and Maintenance Expense 65400 Depreciation Expense 65500 Insurance Expense 65600 Other Occupancy Expenses
Communication and Technology Expense 66000 - 66999 Communication and Technology Expense 66100 Telephone Expense 66200 Internet Expense 66300 Website Expense 66400 Other Communications and Technology Expenses
Education and Dues Expenses
67000 – 67999 Education and Dues Expense 67100 Education and Training Expense 67200 Dues and Subscriptions 67300 Other Education and Dues Expense
Insurance Expenses 68000 – 68999 Insurance Expense 68100 Automobile Insurance 68200 Errors and Omissions Expense 68300 Property and Liability Insurance Expense
Professional Services Expenses 69000 – 69999 Professional Services Expenses 69100 ing and Tax Preparation Fees 69200 Legal Fees 69300 Other Professional Fees
Other Expenses 70000 – 79999 Other Expenses 71000 Meals and Entertainment Expense 72000 Travel Expense 73000 Lodging Expense 74000 Charitable Donations 75000 Other Expenses
Chart of s The first key to your chart of s is to separate your revenues from your expenses. You will also want to keep similarly related items within a grouping or numerical sequence. For example, you will notice that s 41000-41999 are all reserved for residential revenue sources. By grouping similar s together, it will make it easier to where to code certain items and to do certain types of business analysis. As realtor or real estate agent, you can use this chart of s as a template to help you set up a way to track the revenues and expenses of your real estate activities. This sample real estate agent chart of s is meant only as a guide; you should customize the s to meet your individual needs.
Revenues
41000 – 41999 Residential Revenue 41100 Sales Revenue – Residential 41200 Listing Revenue – Residential 41300 Leasing Revenue – Residential 41400 Property Management Revenue - Residential 42000 – 42999 Commercial Revenue 42100 Sales Revenue – Commercial 42200 Listing Revenue – Commercial 42300 Leasing Revenue – Commercial 42400 Property Management Revenue – Commercial 43000 – 43999 Other Real Estate Revenue 44000 Interest Revenue 45000 Other Revenue
Cost of Sales Expenses 51000-52999 Cost of Sales Expense 51100 Commissions Expense 51200 Royalty Expense 51300 Listing Cost of Sales Expense 51400 Buyer Cost of Sales Expense 51500 Other Commissions Expense 52000 Other Cost of Sales Expense
Salaries and Wages Expenses 61000 – 63999 Salaries and Wages Expense 61100 Salaries and Wages – Officers Expense 61200 Payroll Taxes – Officers Expense 61300 Insurance – Officers Expense 61400 Other Employee Benefits – Officers Expense 62100 Salaries and Wages – Management Expense 62200 Payroll Taxes – Management Expense 62300 Insurance – Management Expense 62400 Other Employee Benefits – Management Expense 63100 Salaries – Staff Expense 63200 Payroll Taxes – Staff Expense 63300 Insurance – Staff Expense 63400 Other Employee Benefits – Staff Expense
Advertising Expenses
64000 – 64999 Lead Generation Expense 64100 Advertising Expense 64200 Print and Direct Mail Expense 64300 Internet Lead Generation Expense
Occupancy Expenses 65000 - 65999 Occupancy Expense 65100 Rent/Desk Fees Expense 65200 Utilities Expense 65300 Repairs and Maintenance Expense 65400 Depreciation Expense 65500 Insurance Expense 65600 Other Occupancy Expenses
Communication and Technology Expense 66000 - 66999 Communication and Technology Expense 66100 Telephone Expense 66200 Internet Expense 66300 Website Expense 66400 Other Communications and Technology Expenses
Education and Dues Expenses 67000 – 67999 Education and Dues Expense 67100 Education and Training Expense 67200 Dues and Subscriptions 67300 Other Education and Dues Expense
Insurance Expenses 68000 – 68999 Insurance Expense 68100 Automobile Insurance 68200 Errors and Omissions Expense 68300 Property and Liability Insurance Expense
Professional Services Expenses 69000 – 69999 Professional Services Expenses 69100 ing and Tax Preparation Fees 69200 Legal Fees
69300
Other Professional Fees
Other Expenses 70000 – 79999 Other Expenses 71000 Meals and Entertainment Expense 72000 Travel Expense 73000 Lodging Expense 74000 Charitable Donations 75000 Other Expenses