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I tried asking this (as a sample chart of accounts) a couple of years ago, but never got any real responses. Since then, I have started using Wave Accounting and it has been VERY easy to use.

Here are my expense categories from Wave. Much of this is from the default categories initially provided by Wave, but some are categories I have added to…[Read more]

If you use a free accounting software like Wave Accounting, you can just use the default categories they have. But in general, I wouldn’t worry about it too much. When you add expenses, you can add new categories at that point if your existing categories don’t fit.