Accounti

Business Name:
Account Code
Account
10
11
20
21
30
31
40
41
50
51
1001
1002
1003
1100
1101
1102
1103
1200
1210
1220
1230
1235
1240
1250
2100
2101
2102
2109
2200
2201
2202
2210
2211
2220
2230
2300
2310
2320
2330
3010
3100
3101

Freehold property
Leasehold property
Plant & Machinery
Plant & m/cy depreciation
Office equipment
Office equipt depreciation
Furniture & fixtures
Furniture & fxts depreciation
Motor Vehicles
Motor vehicles depreciation
Inventory
Work in progress
Finished goods
Accounts Receivable Control
Sundry debtors
Other debtors
Prepayments
Bank current account
Bank deposit account
Building society account
Petty cash
Cash receipts
Company credit card
Credit card receipts
Accounts Payable Control
Sundry creditors
Other creditors
Accruals
Sales Tax Control
Purchase Tax Control
VAT liability
PAYE
National Insurance
Net wages control
Pension fund
Loans
Hire purchase
Corporation tax
Mortgages
Preference shares
Reserves
Undistributed reserves

Trial Balance
Debit
Credit

3200
4000
4001
4002
4009
4100
4101
4200
4400
4900
4901
4902
4903
4904
4905
5000
5001
5002
5003
5009
5100
5101
5102
5200
5201
6000
6001
6002
6100
6200
6201
6202
6203
6900
7000
7001
7002
7003
7004
7005
7006
7007
7008
7009
7010
7011
7100
7102

Profit & Loss Account

Sales type A
Sales type B
Sales type C
Discounts allowed
Sales type D
Sales type E
Sale of Assets
Credit charges
Miscellaneous income
Royalties received
Commissions received
Insurance claims
Rent income
Distribution & carriage
Materials purchased
Materials imported
Miscellaneous purchases
Packaging
Discounts taken
Carriage
Import duty
Transport insurance
Opening stock
Closing stock
Productive Labour
Cost of sales labour
Sub-contractors
Sales commissions
Sales promotion
Advertising
Gifts & samples
PR
Miscellaneous expenses
Gross wages
Directors salaries
Directors remuneration
Staff salaries
Wages regular
Wages casual
Employers NI
Employers pensions
Recruitment expenses
Adjustments
SSP reclaimed
SMP reclaimed
Rent
Water rates

7103
7104
7200
7201
7202
7203
7300
7301
7302
7303
7304
7350
7400
7401
7402
7403
7404
7405
7406
7500
7501
7502
7503
7504
7505
7600
7601
7602
7603
7700
7701
7800
7801
7802
7803
7900
7901
7902
7903
7904
7905
7906
8000
8001
8002
8003
8004
8100

General rates
Premises insurance
Electricity
Gas
Oil
Other heating costs
Motor fuel
Motor repairs
Licenses
Vehicle insurance
Miscellaneous motor
Scale charges
Travelling
Car hire
Hotels
UK Entertainment
Overseas Entertainment
Overseas travelling
Subsistence
Printing
Postage & carriage
Telephone
Telex/telegram/fax
Office stationery
Books etc
Legal fees
Audit & accountancy fees
Consultancy fees
Professional fees
Equipment hire
Office m/c maintenance
Repairs & renewals
Cleaning
Laundry
Premises expenses
Bank interest paid
Bank charges
Currency charges
Loan interest paid
HP interest
Credit charges
Exchange rate variance
Depreciation
Plant & m/cy depreciation
Furniture/fit. depreciation
Vehicle depreciation
Office equip. depreciation
Bad debt write off

8102
8200
8201
8202
8203
8204
8205
9998
9999
Total

Bad debt provision

Donations
Subscriptions
Clothing costs
Training costs
Insurance
Refreshments
Suspense account
Mispostings account
0

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