A110
Land
10
O
B
A0
A120
Buildings - OGBV
A121
Buildings - Acc Depn b/f
A122
Buildings - Additions OGBV
A123
Buildings - Disposals OGBV
A124
Buildings - Disposals Acc.Depn
A125
Buildings - Depn for Year
A210
F & F - OGBV
12
A211
F & F - Acc Depn b/f
A212
F & F - Additions OGBV
A213
F & F - Disposals OGBV
A214
F & F - Disposals Accum Depn
A215
F & F - Depreciation For Year
A310
Plant & Equipt - OGBV
13
A311
Plant & Equipt - Acc Depn b/f
A312
Plant & Equipt - Addtns OGBV
A314
Plant & Equipt - Displs OGBV
A315
Plant & Equipt - Displs Acc Dp
A410
Motor Vehicles - OGBV
14
A411
Motor Vehicles - Acc Depn b/f
A412
Motor Vehicles - Addts OGBV
A413
Motor Vehicles - Displs OGBV
A414
Motor Veh's - Displs Acc Depn
A415
Motor Vehicles - Depn for Year
B110
Goodwill
20
B0
B120
Patents and Trademarks
B210
Research and Development
C110
Quoted Investments
30
C0
C120
Unquoted Investments
C210
Shares in Group Companies
31
C211
Loans to Group Companies
C310
Shares in Related Companies
32
C311
Loans to Related Companies
E111
Stocks-Raw Materials
40
E0
E113
Stocks-Finished Goods
E120
Work in Progress
E210
Recoverable ACT
43
E250
VAT Reclaimable (Inputs)
51
E410
Trade Debtors
42
E420
Other Debtors
E499
Inter Company Debtor
44
E510
Prepayments
E810
Bank Balance/(Overdraft)
46
E811
Bank Deposit Account
E820
Cash Account
C
F110
Hire Purchase Creditor
50
F0
F210
Inland Revenue - Current Tax
52
F220
ACT Payable
F230
PAYE & NIC for Remit
F250
VAT Due (Outputs)
F410
Trade Creditors
53
F420
Other Creditors
54
F499
Inter-Company Creditor
55
F510
Accruals
F530
Bad Debt Provision
H110
Long-Term Loan
70
H0
H120
Debentures
71
H210
Inland Revenue (1yr)
72
J110
Deferred Tax
73
J0
M110
Ordinary Share Capital
61
M0
M120
Preference Share Capital
60
M210
Share Premium Account
62
M220
Revaluation Reserve
63
M230
Other Reserve
64
M240
Profit and Loss Account
65
N110
Sales and/or Work Done
01
P
N0
N120
Other Earnings
P120
Purchases
03
P0
P130
Opening Stock (P&L)
02
P131
Closing Stock (P&L)
04
P220
Direct Wages & Salaries
P230
Subcontractors
P231
Plant Hire
R110
Interest Received
R0
R120
Dividends Received
R210
Discount Received
R910
Other Income
T110
Indirect Wages and Salaries
11
T0
T111
Employers NIC
T112
Pension & Other Empl.Benefits
T120
Directors Remuneration
T121
Directors - Employers NIC
T122
Dirs - Pens'n & Other Benefits
T210
Rates & Water Charges
T211
Rent
T212
Insurances
T213
Heat, Light & Power
T214
Cleaning Costs
T220
Postage
15
T221
Telephone & Facsimile Charges
T222
Stationery and Printing
16
T229
Sundry Expenses
17
T310
Motor Expenses
T320
Other Travel
21
T321
Subsistence
T410
Repairs & Renewals
22
T420
Depreciation - Buildings
23
T421
Depreciation - F & F
T422
Depreciation - Plant & Equipt
T423
Depreciation - Motor Vehicles
T429
Profit/Loss on Asset Disposal
24
T510
Accountancy Charges
T511
Legal Costs
T512
Audit Fee
T610
Amortisation of Goodwill
T710
Advertising & Promotion
T711
Entertaining
33
T715
Discount Allowed
35
T730
Bad Debts Written Off
37
T731
Incr/(Decr) Bad Debt Provision
38
T810
Loose Tools
T820
Lease Rentals & Charges
41
T910
Bank Interest/Charges
T920
Hire Purchase Interest/Charges
T930
Loan Interest
T931
Debenture Interest
45
U110
Extraordinary Write Off
U0
U210
Extraordinary Income
W110
Tax Charge
W0
W210
Ordinary Dividend Paid
W211
Ordinary Dividend Proposed
W220
Preference Dividend
W310
Transfer to Reserves
Z110
Debtors Suspense
Z0
Z210
Creditors Suspense