My web design / production business is in the midst of revamping our
chart of accounts, and I'd like to see at least two examples of how
other web design firms structure their chart of accounts. (We also
have a question listed about sample charts for video production, as
we'll be doing some of that this year).

I'm interested in both the income and the expense accounts. The charts
don't actually have to be in use by a specific company; if you can
find a "recommended chart of accounts" for a web design
business, that would be fine.

We subcontract out a large amount of the work (the programming and
graphic design, for example), so examples which include these line
items would be helpful.

I don't have a sense of the level of detail I'm looking to track --
that's one of the reasons I'd like to look at some samples. So I'm not
going to bound the question based on the number of lines in the chart
of account or anything.

Thanks!