Account Type,Affects Gross,Name,Opening Balance,Debit/Credit,Bank/Cash,Reconciliation,Notes,Code
group,0,Current Assets,null,null,null,null,null,01-01
group,1,Long term assets,null,null,null,null,null,01-02
group,0,Cash and cash equivalents,null,null,null,null,null,01-01-01
group,1,Short term marketable securities,null,null,null,null,null,01-01-02
group,1,Accounts receivable,null,null,null,null,null,01-01-03
group,1,Inventory,null,null,null,null,null,01-01-04
group,1,Other current assets,null,null,null,null,null,01-01-05
group,1,Long term marketable securities,null,null,null,null,null,01-02-01
group,1,"Property, plant and equipment",null,null,null,null,null,01-02-02
group,1,Goodwill,null,null,null,null,null,01-02-03
group,1,Intellectual property,null,null,null,null,null,01-02-04
group,1,Other long term assets,null,null,null,null,null,01-02-05
ledger,null,Bank Checking Account,0,D,0,0,Bank Checking Account,01-01-01-0001
ledger,null,Bank Savings Account,0,C,1,1,Bank Savings Account,01-01-01-0002
ledger,null,Online Savings Account,0,D,0,1,Online Savings Account,01-01-01-0003
ledger,null,Petty Cash Account,0,C,1,1,Petty Cash Account,01-01-01-0004
ledger,null,Paypal Account,0,D,0,0,Paypal Account,01-01-01-0005
ledger,null,Short Term Marketable Securities,0,D,0,0,Short Term Marketable Securities,01-01-02-0001
ledger,null,Accounts Receivable,0,D,0,0,Accounts receivable,01-01-03-0001
ledger,null,Allowance for doubtful debts account,0,C,0,0,Allowance for doubtful debts account,01-01-03-0002
ledger,null,Raw Materials,0,D,0,0,Raw Materials,01-01-04-0001
ledger,null,Work in progress,0,D,0,0,Work in progress,01-01-04-0002
ledger,null,Finished goods,0,D,0,0,Finished goods,01-01-04-0003
ledger,null,Other receivables,0,D,0,0,Other receivables,01-01-05-0001
ledger,null,Prepayments,0,D,0,0,Prepayments,01-01-05-0002
ledger,null,Long term marketable securities,0,D,0,0,Long term marketable securities,01-02-01-0001
ledger,null,Property,0,D,0,0,Property,01-02-02-0001
ledger,null,Property Depreciation,0,C,0,0,Property Depreciation,01-02-02-0002
ledger,null,Plant,0,D,0,0,Plant,01-02-02-0003
ledger,null,Plant Depreciation,0,C,0,0,Plant Depreciation,01-02-02-0004
ledger,null,Equipment,0,D,0,0,Equipment,01-02-02-0005
ledger,null,Equipment Depreciation,0,C,0,0,Equipment Depreciation,01-02-02-0006
ledger,null,Goodwill,0,D,0,0,Goodwill,01-02-03-0001
ledger,null,Intellectual Property,0,D,0,0,Intellectual Property,01-02-04-0001
ledger,null,Intellectual Property Amortization,0,C,0,0,Intellectual Property Amortization,01-02-04-0002
ledger,null,Other Assets,0,D,0,0,Other Assets,01-02-05-0001
group,0,Current Liabilities,null,null,null,null,null,02-01
group,1,Long-term liabilities,null,null,null,null,null,02-02
group,1,Equity,null,null,null,null,null,02-03
group,1,Cost of Sales,null,null,null,null,null,02-04
group,1,Notes payable,null,null,null,null,null,02-01-01
group,1,Accounts payable,null,null,null,null,null,02-01-02
group,1,Other current liabilities,null,null,null,null,null,02-01-03
group,1,Mortgages,null,null,null,null,null,02-02-01
group,1,Bonds,null,null,null,null,null,02-02-02
group,1,Capital,null,null,null,null,null,02-03-01
group,1,Retained earnings,null,null,null,null,null,02-03-02
group,1,Cost of sales,null,null,null,null,null,02-04-01
ledger,null,Notes payable,0,C,0,0,Notes payable,02-01-01-0001
ledger,null,Accounts payable,0,C,0,0,Accounts payable,02-01-02-0001
ledger,null,Payroll payable,0,C,0,0,Payroll payable,02-01-03-0001
ledger,null,Interest payable,0,C,0,0,Interest payable,02-01-03-0002
ledger,null,Accrued expenses,0,C,0,0,Accrued expenses,02-01-03-0003
ledger,null,Unearned revenue,0,C,0,0,Unearned revenue,02-01-03-0004
ledger,null,Sales Tax payable,0,C,0,0,Sales Tax payable,02-01-03-0005
ledger,null,Purchase Tax payable,0,C,0,0,Purchase Tax payable,02-01-03-0006
ledger,null,Payroll tax payable,0,C,0,0,Payroll tax payable,02-01-03-0007
ledger,null,Income tax payable,0,C,0,0,Income tax payable,02-01-03-0008
ledger,null,Mortgage loan,0,C,0,0,Mortgage loan,02-02-01-0001
ledger,null,Bonds payable,0,C,0,0,Bonds payable,02-02-02-0001
ledger,null,Common stock,0,C,0,0,Common stock,02-03-01-0001
ledger,null,Retained earnings,0,C,0,0,Retained earnings,02-03-02-0001
ledger,null,Materials purchased,0,D,0,0,Materials purchased,02-04-01-0001
ledger,null,Packaging,0,D,0,0,Packaging,02-04-01-0002
ledger,null,Discounts taken,0,D,0,0,Discounts taken,02-04-01-0003
ledger,null,Carriage,0,C,0,1,Carriage,02-04-01-0004
ledger,null,Import duty,0,C,0,1,Import duty,02-04-01-0005
ledger,null,Transport insurance,0,D,0,0,Transport insurance,02-04-01-0006
ledger,null,Opening inventory,0,D,0,0,Opening inventory,02-04-01-0007
ledger,null,Closing inventory,0,C,0,0,Closing inventory,02-04-01-0008
ledger,null,Productive Labour,0,D,0,0,Productive Labour,02-04-01-0009
group,1,Incomes,null,null,null,null,null,03-01
group,1,Revenue,null,null,null,null,null,03-01-01
group,1,Other Income,null,null,null,null,null,03-01-02
group,1,Expense,null,null,null,null,null,04-01
group,1,Research and development,null,null,null,null,null,04-01-01
group,1,Sales and marketing,null,null,null,null,null,04-01-02
group,1,General and administrative,null,null,null,null,null,04-01-03
group,1,Depreciation,null,null,null,null,null,04-01-04
group,1,Finance Costs,null,null,null,null,null,04-01-05
group,1,Income Tax Expense,null,null,null,null,null,04-01-06
ledger,null,Closing inventory,0,C,0,0,Closing inventory,03-01-01-0001
ledger,null,Productive Labour,0,D,0,0,Productive Labour,03-01-01-0002
ledger,null,Research and development,0,D,0,0,Research and development,03-01-02-0001
ledger,null,Sales commissions,0,D,0,0,Sales commissions,03-01-02-0002
ledger,null,Sales promotion,0,D,0,0,Sales promotion,03-01-02-0003
ledger,null,Advertising,0,D,0,0,Advertising,03-01-02-0004
ledger,null,Gifts & samples,0,D,0,0,Gifts & samples,04-01-01-0001
ledger,null,Marketing expenses,0,D,0,0,Marketing expenses,04-01-02-0001
ledger,null,Payroll,0,D,0,0,Payroll,04-01-02-0002
ledger,null,Payroll expenses,0,D,0,0,Payroll expenses,04-01-02-0003
ledger,null,Payroll benefits,0,D,0,0,Payroll benefits,04-01-02-0004
ledger,null,Payroll taxes,0,D,0,0,Payroll taxes,04-01-02-0005
ledger,null,Pensions,0,D,0,0,Pensions,04-01-03-0001
ledger,null,Recruitment expenses,0,D,0,0,Recruitment expenses,04-01-03-0002
ledger,null,Rent,0,D,0,0,Rent,04-01-03-0003
ledger,null,Water,0,D,0,0,Water,04-01-03-0004
ledger,null,Property taxes,0,D,0,0,Property taxes,04-01-03-0005
ledger,null,Premises insurance,0,D,0,0,Premises insurance,04-01-03-0006
ledger,null,Electricity,0,D,0,0,Electricity,04-01-03-0007
ledger,null,Gas,0,D,0,0,Gas,04-01-03-0008
ledger,null,Oil,0,D,0,0,Oil,04-01-03-0009
ledger,null,Other heating costs,0,D,0,0,Other heating costs,04-01-03-0010
ledger,null,Motor fuel,0,D,0,0,Motor fuel,04-01-03-0011
ledger,null,Motor repairs,0,D,0,0,Motor repairs,04-01-03-0012
ledger,null,Licenses,0,D,0,0,Licenses,04-01-03-0013
ledger,null,Vehicle insurance,0,D,0,0,Vehicle insurance,04-01-03-0014
ledger,null,Miscellaneous motor,0,D,0,0,Miscellaneous motor,04-01-03-0015
ledger,null,Travelling,0,D,0,0,Travelling,04-01-03-0016
ledger,null,Car hire,0,D,0,0,Car hire,04-01-03-0017
ledger,null,Hotels,0,D,0,0,Hotels,04-01-03-0018
ledger,null,Entertainment,0,D,0,0,Entertainment,04-01-03-0019
ledger,null,Subsistence,0,D,0,0,Subsistence,04-01-03-0020
ledger,null,Printing,0,D,0,0,Printing,04-01-03-0021
ledger,null,Postage & carriage,0,D,0,0,Postage & carriage,04-01-03-0022
ledger,null,Telephone,0,D,0,0,Telephone,04-01-03-0023
ledger,null,Office stationery,0,D,0,0,Office stationery,04-01-03-0024
ledger,null,Books,0,D,0,0,Books,04-01-03-0025
ledger,null,Legal fees,0,D,0,0,Legal fees,04-01-03-0026
ledger,null,Audit & accountancy fees,0,D,0,0,Audit & accountancy fees,04-01-03-0027
ledger,null,Consultancy fees,0,D,0,0,Consultancy fees,04-01-03-0028
ledger,null,Professional fees,0,D,0,0,Professional fees,04-01-03-0029
ledger,null,Equipment hire,0,D,0,0,Equipment hire,04-01-03-0030
ledger,null,Equipment maintenance,0,D,0,0,Equipment maintenance,04-01-03-0031
ledger,null,Repairs & renewals,0,D,0,0,Repairs & renewals,04-01-03-0032
ledger,null,Cleaning,0,D,0,0,Cleaning,04-01-03-0033
ledger,null,Laundry,0,D,0,0,Laundry,04-01-03-0034
ledger,null,Premises expenses,0,D,0,0,Premises expenses,04-01-03-0035
ledger,null,Bad debt expense,0,D,0,0,Bad debt expense,04-01-03-0036
ledger,null,Donations,0,D,0,0,Donations,04-01-03-0037
ledger,null,Subscriptions,0,D,0,0,Subscriptions,04-01-03-0038
ledger,null,Clothing costs,0,D,0,0,Clothing costs,04-01-03-0039
ledger,null,Training costs,0,D,0,0,Training costs,04-01-03-0040
ledger,null,Insurance,0,D,0,0,Insurance,04-01-03-0041
ledger,null,Refreshments,0,D,0,0,Refreshments,04-01-03-0042
ledger,null,Suspense account,0,D,0,0,Suspense account,04-01-03-0043
ledger,null,Mispostings account,0,D,0,0,Mispostings account,04-01-03-0044
ledger,null,Property depreciation,0,D,0,0,Property depreciation,04-01-03-0045
ledger,null,Plant depreciation,0,D,0,0,Plant depreciation,04-01-03-0046
ledger,null,Equipment depreciation,0,D,0,0,Equipment depreciation,04-01-03-0047
ledger,null,Intellectal property amortization,0,D,0,1,Intellectal property amortization,04-01-03-0048
ledger,null,Interest expense,0,D,1,0,Interest expense,04-01-04-0001
ledger,null,Bank fees,0,D,0,0,Bank fees,04-01-04-0002
ledger,null,Currency charges,0,D,0,0,Currency charges,04-01-04-0003
ledger,null,Gain on sale of assets,0,C,0,1,Gain on sale of assets,04-01-04-0004
ledger,null,Interest income,0,C,0,0,Interest income,04-01-05-0001
ledger,null,Insurance claims,0,C,0,0,Insurance claims,04-01-05-0002
ledger,null,Rent income,0,C,0,1,Rent income,04-01-05-0003
ledger,null,Income tax expense,0,D,0,0,Income tax expense,04-01-06-0001
