In reality there are only 4 types of accounts in accounting. Income and expense for the P&L, and assets and liability for the balance sheet (yes equity is a liability in reality)

How you use those accounts and the adjective you put in front of them make a difference. Add fixed to asset and you get an account that is specifically for long term assets, but it is still an asset account.

Detail type is an intuit invention that was supposed to make things easier, but in fact has over complicated what is actually pretty simple.

To answer your question, who knows, and why care anyway.

Thanks for getting back to us, userclaudchen.

Currently, QuickBooks Online doesn't have a complete list of Account Types and their associated Detail Types of Chart of Accounts. However, I'll try to give you an outline regarding this matter.

Here are the following Account Types and their Detail Types:

Accounts receivable (A/R)

• Accounts receivable (A/R)

Accounts payable (A/P)

• Accounts payable (A/P)

Bank

• Cash on hand
• Checking
• Money Market
• Rents held in trust
• Savings
• Trust account

Cost of Goods Sold

• Cost of labor - COS
• Equipment rental - COS
• Other costs of services - COS
• Shipping, Freight & Delivery - COS
• Supplies & Materials - COGS

Credit Card

• Credit Card

Equity

• Accumulated Adjustment
• Common Stock
• Estimated Taxes
• Health Insurance Premium
• Health Savings Account Contribution
• Opening Balance Equity
• Owner's Equity
• Paid-In Capital or Surplus
• Partner Contributions
• Partner Distributions
• Partner's Equity
• Personal Expense
• Personal Income
• Preferred Stock
• Retained Earnings
• Treasury Stock

Expenses

• Advertising/Promotional
• Auto
• Bad Debts
• Bank Charges
• Charitable Contributions
• Communication
• Cost of Labor
• Dues & subscriptions
• Entertainment
• Entertainment Meals
• Equipment Rental
• Finance costs
• Insurance
• Interest Paid
• Legal & Professional Fees
• Office/General Administrative Expenses
• Other Business Expenses
• Other Miscellaneous Service Cost
• Payroll Expenses
• Payroll Tax Expenses
• Payroll Wage Expenses
• Promotional Meals
• Rent or Lease of Buildings
• Repair & Maintenance
• Shipping, Freight & Delivery
• Supplies & Materials
• Taxes Paid
• Travel
• Travel Meals
• Unapplied Cash Bill Payment Expense
• Utilities

Fixed Assets

• Accumulated Amortization
• Accumulated Depletion
• Accumulated Depreciation
• Buildings
• Depletable Assets
• Fixed Assets Computers
• Fixed Assets Copiers
• Fixed Assets Furniture
• Fixed Assets Other Tools Equipment
• Fixed Assets Phone
• Fixed Assets Photo Video
• Fixed Assets Software
• Furniture & Fixtures
• Intangible Assets
• Land
• Leasehold Improvements
• Machinery & Equipment
• Other fixed assets
• Vehicles

Income

• Discounts/Refunds Given
• Non-Profit Income
• Other Primary Income
• Sales of Product Income
• Service/Fee Income
• Unapplied Cash Payment Income

Long Term Liabilities

• Notes Payable
• Other Long Term Liabilities
• Shareholder Notes Payable

Other Assets

• Accumulated Amortization of Other Assets
• Goodwill
• Lease Buyout
• Licenses
• Organizational Costs
• Other Long-term Assets
• Security Deposits

Other Current Assets

• Allowance for Bad Debts
• Development Costs
• Employee Cash Advances
• Inventory
• Investment - Mortgage/Real Estate Loans
• Investment - Tax-exempt Securities
• Investment - U.S. Government Obligations
• Investment - Other
• Loans To Officers
• Loans To Others
• Loans To Stockholders
• Other Current Assets
• Prepaid Expenses
• Retainage
• Undeposited Funds

Other Current Liabilities

• Federal Income Tax Payable
• Insurance Payable
• Line of Credit
• Loan Payable
• Other Current Liabilities
• Payroll Clearing
• Payroll Tax Payable
• Prepaid Expenses Payable
• Rents in trust - Liability
• Sales Tax Payable
• State Local Income Tax Payable
• Trust Accounts - Liabilities
• Undistributed Tips

Other Expense

• Amortization
• Depreciation
• Exchange Gain or Loss
• Gas And Fuel
• Home Office
• Homeowner Rental Insurance
• Mortgage Interest Home Office
• Other Home Office Expenses
• Other Miscellaneous Expense
• Other Vehicle Expenses
• Parking and Tolls
• Penalties & Settlements
• Property Tax Home Office
• Rent and Lease Home Office
• Repairs and Maintenance Home Office
• Utilities Home Office
• Vehicle
• Vehicle Insurance
• Vehicle Lease
• Vehicle Loan
• Vehicle Loan Interest
• Vehicle Registration
• Vehicle Repairs
• Wash and Road Services

Other Income

• Dividend Income
• Interest Earned
• Other Investment Income
• Other Miscellaneous Income
• Tax-Exempt Interest

To get the definition of these accounts, you can browse these links:

• Learn common accounting terms
• QuickBooks Encyclopedia – Basic Accounting Definitions

If there is no definition found in those articles, you can just search them online. Also, their definitions are displayed upon creating or editing the account.

I hope the list this helps to get your accounting activities done. Have a great day!