/usr/share/kmymoney/templates/C/business.kmt is in kmymoney-common 5.0.1-2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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<!--
Converted using xea2kmt from GnuCash sources
accounts/C/acctchrt_business.gnucash-xea
Please check the source file for possible copyright
and license information.
-->
<!DOCTYPE KMYMONEY-TEMPLATE>
<kmymoney-account-template>
<title>Business Accounts</title>
<shortdesc>Full chart of accounts for a business.</shortdesc>
<longdesc>Users running a business want to select this instead of other choices. This includes all the accounts you need to run most businesses, including Payables, Receivables, Income, and Expenses.</longdesc>
<accounts>
<account type="9" name="">
<account type="9" name="Accounts Receivable"/>
<account type="9" name="Current Assets">
<account type="1" name="Checking Account"/>
<account type="3" name="Petty Cash"/>
<account type="1" name="Savings Account"/>
</account>
</account>
<account type="16" name="">
<account type="16" name="Opening Balances"/>
<account type="16" name="Retained Earnings"/>
</account>
<account type="13" name="">
<account type="13" name="Adjustment"/>
<account type="13" name="Auto">
<account type="13" name="Fees"/>
<account type="13" name="Gas"/>
<account type="13" name="Parking"/>
<account type="13" name="Repair and Maintenance"/>
</account>
<account type="13" name="Bank Service Charge"/>
<account type="13" name="Books"/>
<account type="13" name="Cash Discounts"/>
<account type="13" name="Charity"/>
<account type="13" name="Depreciation"/>
<account type="13" name="Dining"/>
<account type="13" name="Dues and Subscriptions"/>
<account type="13" name="Education"/>
<account type="13" name="Equipment Rental"/>
<account type="13" name="Insurance">
<account type="13" name="Disability Insurance"/>
<account type="13" name="Liability Insurance"/>
<account type="13" name="Workers Comp"/>
</account>
<account type="13" name="Licenses and Permits"/>
<account type="13" name="Miscellaneous"/>
<account type="13" name="Office Supplies"/>
<account type="13" name="Outside Services"/>
<account type="13" name="Payroll Expenses"/>
<account type="13" name="Postage and Delivery"/>
<account type="13" name="Printing and Reproduction"/>
<account type="13" name="Professional Fees">
<account type="13" name="Accounting"/>
<account type="13" name="Legal Fees"/>
</account>
<account type="13" name="Rent"/>
<account type="13" name="Repairs">
<account type="13" name="Building Repairs"/>
<account type="13" name="Computer Repairs"/>
<account type="13" name="Equipment Repairs"/>
<account type="13" name="Janitorial Expenses"/>
</account>
<account type="13" name="Taxes">
<account type="13" name="Emp-FICA"/>
<account type="13" name="FICA"/>
<account type="13" name="FUTA"/>
<account type="13" name="Federal"/>
<account type="13" name="Local"/>
<account type="13" name="Other Tax"/>
<account type="13" name="Property"/>
<account type="13" name="State/Province"/>
</account>
<account type="13" name="Travel and Entertainment">
<account type="13" name="Entertainment"/>
<account type="13" name="Meals"/>
<account type="13" name="Travel"/>
</account>
<account type="13" name="Utilities">
<account type="13" name="Cable"/>
<account type="13" name="Cell Phone"/>
<account type="13" name="Electric"/>
<account type="13" name="Garbage collection"/>
<account type="13" name="Gas"/>
<account type="13" name="Internet"/>
<account type="13" name="Phone"/>
<account type="13" name="Water"/>
</account>
</account>
<account type="12" name="">
<account type="12" name="Interest Income"/>
<account type="12" name="Other Income"/>
<account type="12" name="Reimbursed Expenses"/>
<account type="12" name="Sales"/>
</account>
<account type="10" name="">
<account type="10" name="Accounts Payable"/>
<account type="4" name="Credit Card"/>
</account>
</accounts>
</kmymoney-account-template>
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