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