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Daycare Chart of Accounts Template

A childcare-specific starting point for organizing income, expenses, assets, liabilities and equity in your accounting software.

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Customize it. A chart of accounts should match your business, accounting method and tax reporting needs. Do not create duplicate accounts just because they appear on a template.

Type	Suggested account	Childcare use
Income	Tuition / Childcare Fees	Regular tuition and childcare payments.
Income	Registration / Enrollment Fees	Separate fees if your business charges them.
Income	CCS / Subsidy Revenue	Track subsidy or scholarship-related payments separately if useful.
Income	Late / Other Service Fees	Late fees and other business service charges.
Expense	Food & Meals	Food provided to eligible daycare children; keep appropriate supporting records.
Expense	Classroom & Educational Supplies	Crafts, curriculum materials, learning supplies and activities.
Expense	Toys & Books	Childcare books, toys and learning materials.
Expense	Cleaning & Sanitation	Cleaning products, paper goods and sanitation supplies.
Expense	Licensing & Training	Licensing, permits, required training and professional development.
Expense	Insurance	Business and qualifying liability insurance.
Expense	Advertising & Marketing	Website, ads, print materials and marketing services.
Expense	Software & Subscriptions	Accounting, communication, scheduling and business software.
Expense	Professional Fees	Bookkeeping, tax, legal and other professional services.
Expense	Repairs & Maintenance	Qualifying repairs and maintenance.
Expense	Bank / Merchant Fees	Business banking and payment-processing fees.
Expense	Utilities / Home Business Use	Track household costs separately when needed for business-use-of-home calculations.
Expense	Vehicle / Mileage	Business vehicle costs or mileage tracking, depending on your method.
Asset	Equipment & Furniture	Durable equipment, furniture and larger purchases that may need asset treatment.
Liability	Credit Card Payable	Business credit card balances.
Equity	Owner Contributions / Draws	Owner transactions, depending on entity structure and accounting setup.

This is an organizational template, not a tax classification chart. Some purchases may need to be treated as assets rather than current expenses, and the correct tax treatment can depend on your facts.