Real Estate Chart of Accounts Template (2026 Version)

Most accounting software comes with a standard Chart of Accounts (COA), but those templates rarely fit the realities of real estate brokerages that have unique revenue streams and complex payment structures.

A tailored chart of accounts shows how each revenue stream performs and which parts of your business are truly profitable. You’ll be able to break down results by branch, team, or individual agent without spending hours sorting data later.

Real estate brokers often face strict state licensing requirements. A COA keeps you compliant by ensuring that you can quickly show records if you’re ever audited or asked to verify transactions.

We created this 2026 real estate Chart of Accounts template specifically for brokers. You can download the free Google Sheets version at the end of this article and customize it for your firm.

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Understanding The Core Account Categories

Every chart of accounts starts with the same five building blocks: assets, liabilities, equity, income, and expenses. These categories form the foundation of your financial reporting. When you understand how each one fits together, it becomes much easier to organize your books in a way that tells the real story of your brokerage’s performance.

Assets are everything your business owns and uses to generate revenue. It includes things like your bank accounts, unpaid commissions, security deposits, or office equipment. They show the resources you have available to run and grow your brokerage.

Liabilities represent what your business owes. This could include credit card balances, vendor payables, or commissions that haven’t yet been paid out to agents. Tracking them properly helps you see upcoming cash needs and avoid surprises at month-end.

Equity reflects ownership. It’s the running total of what’s been invested into the business, what’s been withdrawn, and the profits retained over time. When set up correctly, your equity section provides a clear picture of long-term financial health, not just short-term results.

Income accounts capture the money coming in from your core business activities, such as commissions, referral fees, or consulting revenue. Categorizing income by type or office location gives you powerful visibility into which parts of the business are performing best.

Expenses record what it costs to operate day to day, from marketing and software to rent and agent commissions. Keeping these organized helps you spot inefficiencies and manage margins with precision.

To keep everything structured, most brokerages use a simple numbering system. This makes your chart easier to navigate, ensures accounts sort correctly in reports, and leaves room to grow as your business expands.

A typical numbering format might look like this:

• 10000–19999: Assets
• 20000–29999: Liabilities
• 30000–39999: Equity
• 40000–49999: Income
• 50000–59999: Cost of Goods Sold
• 60000–69999: Expenses
  
  

Following a consistent numbering system means that when you add new accounts in the future, they’ll fall neatly into place — keeping your books clean, logical, and easy to read.

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Sample Chart Of Accounts Template For Real Estate Firms (2026 Version)

Here’s a sample structure you can use as a starting point for your real estate brokerage. The downloadable Google Sheets template includes these categories with sample account numbers and room for customization.

Assets

• 10100 Cash – Business Checking (Operating)
• 10200 Cash – Business Savings (Reserve)
• 11000 Accounts Receivable – Broker Commissions
• 12100 Prepaid Expenses
• 13100 Furniture & Equipment
• 14100 Accumulated Depreciation – Equipment
  

Liabilities

• 20100 Accounts Payable
• 21100 Business Credit Card
• 22100 Accrued Commissions Payable
• 23100 Auto Loan Payable
  

Equity

• 31100 Owner Contributions
• 32100 Owner Distributions
• 33100 Retained Earnings
  

Income

• 41000 Commission Income – Real Estate Sales
• 42000 Referral or Partnership Income

Expenses

• 51000 Commissions
• 52000 Transaction Coordinator Costs

Expenses

• 61000 Salaries and Wages
• 62000 Payroll Taxes and Benefits
• 63000 Rent and Utilities
• 64000 Marketing and Lead Generation
• 65000 Technology and Software
• 66000 Professional Fees (Legal, Accounting)
• 67000 Travel and Client Meetings
• 68000 Insurance and Licensing
• 69000 Training and Continuing Education
  

As your agency grows, you can create classes to track results by branch, agent, or property type. For example, if you manage multiple offices, you might add classes for each branch. That way, when you want to see profitability by agent, you can run a P&L by class.

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Tips for Keeping Your Chart of Accounts Organized

The best chart of accounts is one that’s simple, consistent, and scalable. Many brokerages make the mistake of creating too many accounts too soon. You just need enough structure to see patterns and make decisions; you don’t need a separate account for every single expense.

Consistency is what matters the most. Make sure everyone on your team knows how to categorize transactions, especially your bookkeeper or admin. If you’re reimbursing an agent for client lunches, it should always go under “Travel & Client Entertainment,” not sometimes under “Commissions” or “Marketing.”

Lastly, remember to review your chart of accounts at least once a year to ensure it stays current with your business. For example, if you start offering consulting services or expand into a new state, add those income categories early so you can track results from day one.

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Common Mistakes Brokers Make With Their Chart Of Accounts

Many of the issues we see in messy books come down to the same few mistakes:

• Putting off reconciliations until tax time leads to inaccurate balances. 
• Combining multiple income streams in one account hides which parts of your business are performing best. 
• Using a generic small business chart of accounts which results in you missing key brokerage-specific insights. 
• Ignoring branch or agent-level tracking until it’s too late, which makes profitability analysis harder

If you find yourself constantly digging to understand where money went, it’s time for a cleanup. The clearer your chart of accounts, the easier it is to run your business with confidence.

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Download The Free 2026 Chart Of Accounts Template

We’ve created a Google Sheets version of this 2026 Chart of Accounts template so you can customize it for your brokerage. 

It’s formatted, numbered, and ready to import into most accounting systems.

Download your free Chart of Accounts template for Real Estate‍

Check out our how-to video: If you’re importing this new Chart of Accounts into Quickbooks, take a look at our step-by-step video tutorial. We’ll show you how to import a new Chart of Accounts without losing any of your existing data, as well as how to merge new accounts with your existing accounts. 

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Get Help With Real Estate Accounting

Whether you’re running a solo brokerage or managing a growing team of agents, a chart of accounts is the foundation for helping you see where money is going in your business. 

If you’d like help implementing your chart of accounts or cleaning up your existing books, our team at Bookkeeping for Brokers can help. We specialize in bookkeeping, accounting, and CFO services designed specifically for brokers, so you can focus on closing deals, not chasing receipts.

Take the first step by booking an introductory call with us today.