Computer Buyer 1998 June/dpcb0698.iso/Manage/sohoacc/DATA.2/ASSIST.GEN

INI File | 1996-09-23 | 50KB | 1,320 lines

[ControlAccounts]
1=100010,I10,10,Sales
2=200010,I15,15,Cost of Sales / Purchases
3=210010,I15,15,Inventory Adjustment
#SUPPDISCOUNT=270000,I20,20,Cash Discount Received
#CUSTDISCOUNT=325000,I25,25,Cash Discount Allowed
#INTEREST=275000,I20,20,Interest Received
8=510000,B15,45,Retained Income/(Loss)
9=760000,B50,72,Inventory Control Account
#CUSTOMER=800000,B55,74,Customer Control Account
#SUPPLIER=900000,B70,80,Supplier Control Account
#TAX=950000,B80,85,VAT Control Account
#TAXPROVISION=951000,B80,85,VAT Provision Account

[ChartOfAccounts]
[CommonCOA]
1=280000,I20,20,P/L on Sale of Non Current Assets
2=290000,I20,20,Sundry Income
3=300000,I25,25,Accounting Fees
4=305000,I25,25,Advertising & Promotions
5=315000,I25,25,Bad Debts Written Off
6=320000,I25,25,Bank Charges
7=330000,I25,25,Cleaning
8=335000,I25,25,Computer Expenses
9=340000,I25,25,Consulting Fees
10=345000,I25,25,Courier & Postage Expenses
11=350000,I25,25,Depreciation
12=360000,I25,25,Donations
13=365000,I25,25,Electricity & Water
14=370000,I25,25,Entertainment Expenses
15=375000,I25,25,Finance Charges
16=380000,I25,25,General Expenses
17=385000,I25,25,Insurance
18=390000,I25,25,Interest Paid
19=395000,I25,25,Leasing Charges
20=400000,I25,25,Legal / Collection Fees
21=405000,I25,25,Levies / Licencing Fees
22=415000,I25,25,Motor Vehicle Expenses
23=420000,I25,25,Printing & Stationery
24=430000,I25,25,Rent Paid
25=435000,I25,25,Repairs & Maintenance
26=440000,I25,25,Salaries & Wages
27=445000,I25,25,Staff Welfare
28=450000,I25,25,Staff Training
29=455000,I25,25,Subscriptions
30=460000,I25,25,Telephone & Fax
31=465000,I25,25,Travel & Accomodation Expenses
32=540000,B25,55,Long Term Liabilities
33=550000,B30,58,Installment Sale Creditors
34=610000,B35,60,Land & Buildings - Net Value
35=610010,,,Land & Buildings - @ Cost
36=610020,,,Accum Depre - Land & Buildings
37=620000,B35,62,Motor Vehicles - Net Value
38=620010,,,Motor Vehicles - @ Cost
39=620020,,,Accum Depre - Motor Vehicles
40=625000,B35,63,Computer Equipment - Net Value
41=625010,,,Computer Equipment - @ Cost
42=625020,,,Accum Depre - Computer Equipment
43=630000,B35,64,Office Equipment - Net Value
44=630010,,,Office Equipment - @ Cost
45=630020,,,Accum Depre - Office Equipment
46=635000,B35,65,Furniture & Fittings - Net value
47=635010,,,Furniture & Fittings - @ Cost
48=635020,,,Accum Depre - Furniture & Fitt.
49=660000,B35,66,Other Fixed Assets - Net Value
50=660010,,,Other Fixed Assets - @ Cost
51=660020,,,Accum Depre - Other Fixed Assets
52=700000,B45,71,Goodwill / Intangible Assets
53=710000,B40,70,Investments
54=820000,B65,78,Sundry Customers
55=920000,B80,88,Sundry Suppliers / Accruals

[ChartNames]
1=01-Create control accounts only
2=02-Create Bare Minimum
3=03-Service
4=04-Retail
5=05-Body Corporate
6=06-Construction
7=07-Consulting
8=08-Garage / Service Station
9=09-Hotel
10=10-Professional Services
11=11-Property Rental
12=12-Real Estate Agent
13=13-Restuarant
14=14-Travel Agency
15=15-Medical Practitioner -> Sole Trader
16=16-Medical Practitioners -> Partnership
17=17-Church Accounts
18=18-Club Accounts
19=19-School Accounts

[Service]
1=100010,I10,10,Service / Fee Income
2=200010,I15,15,Operating Expenses
3=210010,I15,15,Other Direct Operating Expenses
4=215010,I15,15,Other Operating Expenses
5=285000,I15,15,P/L on Foreign Currency Exchange
6=310000,I25,25,Audit Fees
7=355000,I25,25,Directors Fees & Remuneration
8=380010,,,Gen Exps - Gifts
9=380020,,,Gen Exps - Fines
10=410000,I25,25,Members Salaries
11=415010,,,M.V. - Petrol & Oil
12=415020,,,M.V. - Repairs & Maintenance
13=415030,,,M.V. - Insurance & Licence
14=438000,I25,25,Royalties Paid
15=465010,,,Travel - Local
16=465020,,,Travel - Overseas
17=480000,I30,30,Normal Taxation
18=485000,I30,30,Deferred Taxation
19=490000,I35,35,Dividend Declared / Paid
20=505000,B10,40,Share Capital/Members Contribution
21=530000,B20,50,S.Holders/Directors/Members Loans
22=560000,B30,58,Deferred Taxation
23=710100,,,Listed Shares - @ Cost
24=710200,,,Unlisted Shares - @ Cost
25=720000,B40,70,Shares in Subsidiary Companies
26=740000,B40,70,Loans To / (From) Subsidiary Co's
27=760000,B50,72,Inventory Control / Other Assets
28=805000,B55,74,Less: Provision For Doubtfull Debts
29=820010,,,Prepayments / Deferred Exps
30=820020,,,Staff Loans
31=920010,,,Accounting / Audit Fee Accrual
32=920020,,,Other Accruals
33=925000,B80,88,Salary & Wages Control
34=930000,B75,88,Taxation Payable
35=935000,B80,88,Dividends Payable
36=940000,B80,90,Provision for Future Expenses
37=940010,,,Provision for Insurance
38=940020,,,Provision for Salary Bonus

[Retail]
1=220000,I15,15,P/L on Foreign Currency Exchange
2=230000,I15,15,Freight on Goods Purchased
3=235000,I15,15,Packaging Costs
4=310000,I25,25,Audit Fees
5=355000,I25,25,Directors Fees & Remuneration
6=380010,,,Gen Exps - Gifts
7=380020,,,Gen Exps - Fines
8=410000,I25,25,Members Salaries
9=415010,,,M.V. - Petrol & Oil
10=415020,,,M.V. - Repairs & Maintenance
11=415030,,,M.V. - Insurance & Licence
12=438000,I25,25,Royalties Paid
13=465010,,,Travel - Local
14=465020,,,Travel - Overseas
15=480000,I30,30,Normal Taxation
16=482000,I30,30,Deferred Taxation
17=485000,I35,35,Dividend Declared / Paid
18=505000,B10,40,Share Capital/Members Contribution
19=530000,B20,50,S.Holders/Directors /Members Loans
20=560000,B30,58,Deferred Taxation
21=615000,B35,61,Plant & Machinery - Net Value
22=615010,,,Plant & Machinery - @ Cost
23=615020,,,Accum Depre - Plant & Machinery
24=710100,,,Listed Shares - @ Cost
25=710200,,,Unlisted Shares - @ Cost
26=720000,B40,70,Shares in Subsidiary Companies
27=740000,B40,70,Loans To / (From) Subsidiary Co's
28=805000,B55,74,Less: Provision For Doubtfull Debts
29=820010,,,Prepayments / Deferred Exps
30=820020,,,Staff Loans
31=920010,,,Accounting / Audit Fee Accrual
32=920020,,,Other Accruals
33=925000,B80,88,Salary & Wages Control
34=930000,B75,88,Taxation Payable
35=935000,B80,88,Dividends Payable
36=940000,B80,90,Provision for Future Expenses
37=940010,,,Provision for Insurance
38=940020,,,Provision for Salary Bonus

[Body Corporate]
1=100010,I10,10,Levies Received
2=200010,I15,15,Operating / Property Expenses
3=210010,I15,15,Property Expenses - General
4=215010,I15,15,Property Expenses - Other
5=310000,I25,25,Audit Fees
6=355000,I25,25,Directors Fees & Emoluments
7=380010,,,Gen Exps - Gifts
8=380020,,,Gen Exps - Fines
9=410000,I25,25,Members Salaries
10=415010,,,M.V. - Petrol & Oil
11=415020,,,M.V. - Repairs & Maintenance
12=415030,,,M.V. - Insurance & Licence
13=465010,,,Travel - Local
14=465020,,,Travel - Overseas
15=480000,I30,30,Normal Taxation
16=482000,I30,30,Deferred Taxation
17=485000,I35,35,Dividends Declared / Paid
18=505000,B10,40,Share Capital/Members Contribution
19=530000,B20,50,S.Holders/ Directors/ Members Loans
20=560000,B30,58,Deferred Taxation Provision
21=615000,B35,61,Machinery - Net Value
22=615010,,,Machinery - @ Cost
23=615020,,,Accum Depre - Machinery
24=720000,B40,70,Shares in Subsidiary Companies
25=740000,B40,70,Loans To / (From) Subsidiary Co's
26=760000,B50,72,Other Assets
27=805000,B55,74,Less: Provision For Doubtfull Debts
28=820010,,,Prepayments / Deferred Exps
29=820020,,,Staff Loans
30=920010,,,Accounting / Audit Fee Accrual
31=920020,,,Other Accruals
32=925000,B80,88,Salary & Wages Control
33=930000,B75,88,Taxation Payable
34=935000,B80,88,Dividends Payable
35=940000,B80,90,Provision for Future Expenses
36=940010,,,Provision for Insurance
37=940020,,,Provision for Salary Bonus

[Construction]
1=100010,I10,10,Construction Contract Sales Income
2=200010,I15,15,Contracting Materials / C.O.S.
3=210010,I15,15,Inventory Materials Adjustments
4=215010,I15,15,Inventory Materials Count Variance
5=220000,I15,15,P/L on Foreign Currency Exchange
6=225000,I15,15,Construction Plant Hire
7=225010,,,Plant Hire - Loaders
8=225020,,,Plant Hire - Machinery
9=225030,,,Plant Hire - Rent a Loo
10=225040,,,Plant Hire - Other
11=230000,I15,15,Construction Disbursements
12=230010,,,Disburse - Achitech/Draw Fee
13=230020,,,Disburse - Elec Connect Fee
14=230030,,,Disburse - Sewerage Connect Fee
15=230040,,,Disburse - Scrutiny Fee
16=230050,,,Disburse - Submission Fee
17=230060,,,Disburse - Water Connect Fee
18=230070,,,Disburse - Water Used
19=230080,,,Disburse - Transfer Costs
20=235000,I15,15,Construction Sub-Contractors
21=240000,I15,15,Construction Overheads
22=240100,,,O/Hs - Cleaning Materials
23=240020,,,O/Hs - Consumables
24=240200,,,O/Hs - Depre - Motor Vehicles
25=240220,,,O/Hs - Depre - P & M
26=240300,,,O/Hs - Fuel & Oil - M.Vs
27=240320,,,O/Hs - Fuel & Oil - P & M
28=240400,,,O/Hs - Insurance - General
29=240420,,,O/Hs - Insurance - M.V.s
30=240500,,,O/Hs - Repairs & Maint - M.V.s
31=240520,,,O/Hs - Repairs & Maint - P & M
32=240600,,,O/Hs - Security - Site
33=240700,,,O/Hs - Telephone
34=245000,I15,15,Construction Salaries & Wages
35=250000,I15,15,Construction Selling Exps
36=250010,,,Sell Exps - Advertising
37=250020,,,Sell Exps - Agents Commission
38=250030,,,Sell Exps - Showhouse Decor
39=755000,I15,15,Construction Costs - Other
40=260000,I15,15,Construction W.I.P.
41=310000,I25,25,Audit Fees
42=308000,Administration Fees
43=355000,I25,25,Directors Fees & Remuneration
44=380010,,,Gen Exps - Gifts
45=380020,,,Gen Exps - Fines
46=410000,I25,25,Members Salaries
47=415010,,,M.V. - Petrol & Oil
48=415020,,,M.V. - Repairs & Maintenance
49=415030,,,M.V. - Insurance & Licence
50=465010,,,Travel - Local
51=465020,,,Travel - Overseas
52=480000,I30,30,Normal Taxation
53=482000,I30,30,Deferred Taxation
54=485000,I35,35,Dividends Declared / Paid
55=505000,B10,40,Share Capital/Members Contribution
56=530000,B20,50,S.Holders/ Directors/ Members Loans
57=560000,B30,58,Deferred Taxation Provision
58=615000,B35,61,Plant & Machinery - Net Value
59=615010,,,Plant & Machinery - @ Cost
60=615020,,,Accum Depre - Plant & Machinery
61=720000,B40,70,Shares in Subsidiary Companies
62=740000,B40,70,Loans To / (From) Subsidiary Co's
63=750000,B50,72,Invent. Control - Raw Materials
64=760000,B50,72,Inventory Control - Fin Goods
65=770000,B50,72,Work in Progress
66=805000,B55,74,Less: Provision For Doubtfull Debts
67=820010,,,Prepayments / Deferred Exps
68=820020,,,Staff Loans
69=920010,,,Accounting / Audit Fee Accrual
70=920020,,,Other Accruals
71=925000,B80,88,Salary & Wages Control
72=930000,B75,88,Taxation Payable
73=935000,B80,88,Dividends Payable
74=940000,B80,90,Provision for Future Expenses
75=940010,,,Provision for Insurance
76=940020,,,Provision for Salary Bonus

[Consulting]
1=100000,I10,10,Sales
2=100010,,,Sales - Direct Consulting Fees
3=100020,,,Sales - External Consulting Fees
4=100030,,,Sales - Reimbursable Expenses
5=100099,,,Sales - General
6=200000,I15,15,Operating Expenses / C.O.S.
7=200010,,,C.O.S. - Direct Costs - General
8=200020,,,C.O.S. - External Consulting Costs
9=200030,,,C.O.S. - Reimbursable Costs
10=200099,,,C.O.S. - General
11=210010,I15,15,Operating Costs - Other
12=215010,I15,15,Operating Costs - Other
13=220000,I15,15,P/L on Foreign Currency Exchange
14=310000,I25,25,Audit Fees
15=355000,I25,25,Directors Fees & Remuneration
16=380010,,,Gen Exps - Gifts
17=380020,,,Gen Exps - Fines
18=410000,I25,25,Members Salaries
19=415010,,,M.V. - Petrol & Oil
20=415020,,,M.V. - Repairs & Maintenance
21=415030,,,M.V. - Insurance & Licence
22=465010,,,Travel - Local
23=465020,,,Travel - Overseas
24=480000,I30,30,Normal Taxation
25=482000,I30,30,Deferred Taxation
26=485000,I35,35,Dividends Declared / Paid
27=505000,B10,40,Share Capital/Members Contribution
28=530000,B20,50,S.Holders/ Directors/ Members Loans
29=560000,B30,58,Deferred Taxation Provision
30=720000,B40,70,Shares in Subsidiary Companies
31=740000,B40,70,Loans To / (From) Subsidiary Co's
32=760000,B50,72,Other Assets
33=805000,B55,74,Less: Provision For Doubtfull Debts
34=820010,,,Prepayments / Deferred Exps
35=820020,,,Staff Loans
36=920010,,,Accounting / Audit Fee Accrual
37=920020,,,Other Accruals
38=925000,B80,88,Salary & Wages Control
39=930000,B75,88,Taxation Payable
40=935000,B80,88,Dividends Payable
41=940000,B80,90,Provision for Future Expenses
42=940010,,,Provision for Insurance
43=940020,,,Provision for Salary Bonus

[Garage / Service Station]
1=100000,I10,10,Sales
2=100010,,,Sales - Motor Vehicles
3=100020,,,Sales - Petrol & Oil
4=100030,,,Sales - M V Service & Repairs
5=100040,,,Sales - Forecourt
6=100099,,,Sales - Other
7=200000,I15,15,Cost of Sales / Purchases
8=200010,,,C.O.S. - Motor Vehicles
9=200020,,,C.O.S. - Petrol & Oil
10=200030,,,C.O.S. - M V Service & Repairs
11=200040,,,C.O.S. - Forcourt Costs
12=200099,,,C.O.S. - Other Costs
13=210000,I15,15,Inventory Adjustments
14=210010,,,Invent. Adj. - M.V.'s
15=210020,,,Invent. Adj. - Petrol & Oil
16=210030,,,Invent. Adj. - M V Service
17=210040,,,Invent Adj. - Forcourt Costs
18=210099,,,Invent Adj. - Other Costs
19=215000,I15,15,Inventory Count Variance
20=215010,,,Invent. Count Var.- M. V.'s
21=215020,,,Invent. Count Var.- Petrol & Oil
22=215030,,,Invent. Count Var.- M V Service
23=215040,,,Invent. Count Var.- Forcourt
24=215099,,,Invent. Count Var.- Other
25=220000,I15,15,P/L on Foreign Currency Exchange
26=240000,I15,18,M V Recon Exps Variance Account
27=240100,,,Repair Cost Variance
28=240200,,,Direct Cost Variance
29=240300,,,Other Cost Variance
30=310000,I25,25,Audit Fees
31=355000,I25,25,Directors Fees & Remuneration
32=380010,,,Gen Exps - Gifts
33=380020,,,Gen Exps - Fines
34=410000,I25,25,Members Salaries
35=415010,,,M.V. - Petrol & Oil
36=415020,,,M.V. - Repairs & Maintenance
37=415030,,,M.V. - Insurance & Licence
38=465010,,,Travel - Local
39=465020,,,Travel - Overseas
40=480000,I30,30,Normal Taxation
41=482000,I30,30,Deferred Taxation
42=485000,I35,35,Dividends Declared / Paid
43=505000,B10,40,Share Capital/Members Contribution
44=530000,B20,50,S.Holders/ Directors/ Members Loans
45=560000,B30,58,Deferred Taxation Provision
46=615000,B35,61,Plant & Machinery - Net Value
47=615010,,,Plant & Machinery - @ Cost
48=615020,,,Accum Depre - Plant & Machinery
49=720000,B40,70,Shares in Subsidiary Companies
50=740000,B40,70,Loans To / (From) Subsidiary Co's
51=750000,B50,72,Invent. Control - Motor Vehicles
52=755000,B50,72,Invent. Control - Petrol & Oil
53=760000,B50,72,Invent. Control - Service Parts
54=765000,B50,72,Invent. Control - Forcourt Stock
55=770000,B50,72,Invent. Control - Other Stock
56=770000,B50,73,M V Recon Recovery Account
57=770100,,,Repair Costs Recovery
58=770200,,,Direct Costs Recovery
59=770300,,,Other Costs Recovery
60=805000,B55,74,Less: Provision For Doubtfull Debts
61=820010,,,Prepayments / Deferred Exps
62=820020,,,Staff Loans
63=860000,B65,78,P.O.S. Cash Control Account
64=865000,B65,78,P.O.S. Expense Control Account
65=920010,,,Accounting / Audit Fee Accrual
66=920020,,,Other Accruals
67=925000,B80,88,Salary & Wages Control
68=930000,B75,88,Taxation Payable
69=935000,B80,88,Dividends Payable
70=940000,B80,90,Provision for Future Expenses
71=940010,,,Provision for Insurance
72=940020,,,Provision for Salary Bonus

[Hotel]
1=100010,I10,10,Sales - Rooms
2=105000,I10,10,Sales - Telephone
3=110000,I10,10,Sales - Transport
4=150000,I10,10,Sales - Food
5=155000,I10,10,Sales - Beverage
6=165000,I10,10,Sales - Other
7=200010,I15,15,Purchases / C.O.S. - Food
8=200020,I15,15,Purchases / C.O.S. - Beverages
9=200030,I15,15,Purchases / C.O.S. - Containers
10=210000,I15,15,Inventory Adjustment
11=210010,,,Inventory Adjust - Food
12=210020,,,Inventory Adjust - Beverages
13=210030,,,Inventory Adjust - Containers
14=215000,I15,15,Inventory Count Variance
15=215010,,,Inventory Count Var - Food
16=215010,,,Inventory Count Var - Beverages
17=215010,,,Inventory Count Var - Containers
18=270000,I20,20,Cash Discount Received
19=275000,I20,20,Interest Received
20=280000,I20,20,P/L on Sale of Non Current Assets
21=285000,I20,20,Bad Debts Recovered
22=290000,I20,20,Sundry Income
23=300000,I25,25,Accounting Fees
24=305000,I25,25,Advertising & Promotions
25=310000,I25,25,Audit Fees
26=315000,I25,25,Bad Debts Written Off
27=320000,I25,25,Bank Charges
28=325000,I25,25,Cash Discount Allowed
29=330000,I25,25,Cleaning
30=335000,I25,25,Computer Expenses
31=340000,I25,25,Consulting Fees
32=345000,I25,25,Courier & Postage Expenses
33=350000,I25,25,Depreciation
34=355000,I25,25,Directors Fees & Remuneration
35=360000,I25,25,Donations
36=365000,I25,25,Electricity & Water
37=370000,I25,25,Entertainment & Music
38=375000,I25,25,Finance Charges
39=378000,I25,25,Flowers & Display
40=380000,I25,25,General Expenses
41=382000,I25,25,Hire of Equipment
42=385000,I25,25,Insurance
43=390000,I25,25,Interest Paid
44=395000,I25,25,Leasing Charges
45=400000,I25,25,Legal / Collection Fees
46=405000,I25,25,Levies / Licencing Fees
47=410000,I25,25,Members Salaries
48=415000,I25,25,Motor Vehicle Expenses
49=418000,I25,25,Music, Musicians & Artists
50=420000,I25,25,Printing & Stationery
51=430000,I25,25,Rent Paid
52=435000,I25,25,Repairs & Maintenance
53=425010,,,R&M - Audio Visual Equip
54=425015,,,R&M - Building
55=425020,,,R&M - Electrical Appliances
56=425030,,,R&M - General
47=425040,,,R&M - Kitchen Equipment
58=425050,,,R&M - Other Etc.
59=438000,I25,25,Replacements
60=438010,,,Replacement - Linen
61=438020,,,Replacement - Crockery
62=438030,,,Replacement - Glassware
63=438040,,,Replacement - Kitchen Equip
64=438050,,,Replacement - Cutlery
65=438060,,,Replacement - Furn & Fittings
66=438070,,,Replacement - Other
67=440000,I25,25,Salaries & Wages
68=445000,I25,25,Staff Welfare
69=450000,I25,25,Staff Training
70=455000,I25,25,Subscriptions
71=460000,I25,25,Telephone & Fax
72=465000,I25,25,Travel & Accomodation Expenses
73=465010,,,Travel - Local
74=465010,,,Travel - Overseas
75=480000,I30,30,Normal Taxation
76=485000,I35,35,Dividends Declared / Paid
77=505000,B10,40,Share Capital/Members Contribution
78=510000,B15,45,Retained Income/(Accumulated Loss)
79=530000,B20,50,S.Holders/ Directors/ Members Loans
80=540000,B25,55,Long Term Liabilities
81=550000,B30,58,Installment Sale Creditors
82=610000,B35,60,Land & Buildings - Net Value
83=610010,,,Land & Buildings - @ Cost
84=610020,,,Accum Depre - Land & Buildings
85=620000,B35,62,Motor Vehicles - Net Value
86=620010,,,Motor Vehicles - @ Cost
87=620020,,,Accum Depre - Motor Vehicles
88=625000,B35,63,Computer Equipment - Net Value
89=625010,,,Computer Equipment - @ Cost
90=625020,,,Accum Depre - Computer Equipment
91=630000,B35,64,Office Equipment - Net Value
92=630010,,,Office Equipment - @ Cost
93=630020,,,Accum Depre - Office Equipment
94=635000,B35,65,Furniture & Fittings - Net value
95=635010,,,Furniture & Fittings - @ Cost
96=635020,,,Accum Depre - Furniture & Fitt.
97=640000,B35,66,Carpets & Curtains - Net Value
98=640010,,,Carpets & Curtains - @ Cost
99=640020,,,Accum Depre - Carpets & Curtains
100=645000,B35,66,Linen & Bedding - Net Value
101=645010,,,Linen & Bedding - @ Cost
102=645020,,,Accum Depre - Linen & Bedding
103=650000,B35,66,Cutlery & Crockery - Net Value
104=650010,,,Cutlery & Crockery - @ Cost
105=650020,,,Accum Depre - Cutlery & Crockery
106=650000,B35,66,Audio & Elec Equip - Net Value
107=655010,,,Audio & elec Equip - @ Cost
108=655020,,,Accum Depre - Audio & Elec Equip
109=655000,B35,66,Other Fixed Assets - Net Value
110=655010,,,Other Fixed Assets - @ Cost
111=655020,,,Accum Depre - Other Fixed Assets
112=700000,B45,71,Goodwill / Intangible Assets
113=710000,B40,70,Investments
114=710100,,,Listed Shares - @ Cost
115=710200,,,Unlisted Shares - @ Cost
116=720000,B40,70,Shares in Subsidiary Companies
117=740000,B40,70,Loans To / (From) Subsidiary Co's
118=760000,B50,72,Inventory Control - Food
119=762000,B50,72,Inventory Control - Beverages
120=764000,B50,72,Inventory Control - Containers
121=800000,B55,74,Customer Control Account
122=805000,B55,74,Less: Provision For Doubtfull Debts
123=820010,,,Prepayments / Deferred Exps
124=820020,,,Staff Loans
125=820000,B65,78,Sundry Customers
126=900000,B70,80,Supplier Control Account
127=920000,B80,88,Sundry Suppliers
128=920010,,,Accounting / Audit Fee Accrual
129=920020,,,Other Accruals
130=925000,B80,88,Salary & Wages Control
131=930000,B75,88,Taxation Payable
132=935000,B80,88,Dividends Payable
133=940000,B80,90,Provision for Future Expenses
134=940010,,,Provision for Insurance
135=940020,,,Provision for Salary Bonus
136=950000,B75,85,VAT Control Account
137=951000,B75,85,VAT Provision Account

[Professional Services]
1=100010,I10,10,Commission Received
2=105000,I10,10,Consultantcy Fees
3=110000,I10,10,Management Fees
4=115000,I10,10,Patient Fees
5=120000,I10,10,Royalty Fees
6=200010,I15,15,Direct Operating Costs
7=210010,I15,15,Operating Costs - General
8=215010,I15,15,Operating Costs - Other
9=220000,I15,15,P/L on Foreign Currency Exchange
10=310000,I25,25,Audit Fees
11=355000,I25,25,Directors Fees & Remuneration
12=380010,,,Gen Exps - Gifts
13=380020,,,Gen Exps - Fines
14=410000,I25,25,Members Salaries
15=415010,,,M.V. - Petrol & Oil
16=415020,,,M.V. - Repairs & Maintenance
17=415030,,,M.V. - Insurance & Licence
18=465010,,,Travel - Local
19=465020,,,Travel - Overseas
20=480000,I30,30,Normal Taxation
21=482000,I30,30,Deferred Taxation
22=485000,I35,35,Dividends Declared / Paid
23=505000,B10,40,Share Capital/Members Contribution
24=530000,B20,50,S.Holders/ Directors/ Members Loans
25=560000,B30,58,Deferred Taxation Provision
26=720000,B40,70,Shares in Subsidiary Companies
27=740000,B40,70,Loans To / (From) Subsidiary Co's
28=750000,B50,72,Other Assets
29=805000,B55,74,Less: Provision For Doubtfull Debts
30=820010,,,Prepayments / Deferred Exps
31=820020,,,Staff Loans
32=920010,,,Accounting / Audit Fee Accrual
33=920020,,,Other Accruals
34=925000,B80,88,Salary & Wages Control
35=930000,B75,88,Taxation Payable
36=935000,B80,88,Dividends Payable
37=940000,B80,90,Provision for Future Expenses
38=940010,,,Provision for Insurance
39=940020,,,Provision for Salary Bonus

[Property Rental]
1=100010,I10,10,Rental Income
2=200000,I15,15,Operating / Property Exps
3=200010,,,Prop Exps - Insurance
4=200020,,,Prop Exps - Rates & Taxes
5=200030,,,Prop Exps - Repairs & Maint.
6=200040,,,Prop Exps - Other
7=210010,I15,15,Property Costs - General
8=215010,I15,15,Property Expenses - Other
9=220000,I15,15,P/L on Foreign Currency Exchange
10=310000,I25,25,Audit Fees
11=355000,I25,25,Directors Fees & Remuneration
12=380010,,,Gen Exps - Gifts
13=380020,,,Gen Exps - Fines
14=410000,I25,25,Members Salaries
15=415010,,,M.V. - Petrol & Oil
16=415020,,,M.V. - Repairs & Maintenance
17=415030,,,M.V. - Insurance & Licence
18=465010,,,Travel - Local
19=465020,,,Travel - Overseas
20=480000,I30,30,Normal Taxation
21=482000,I30,30,Deferred Taxation
22=485000,I35,35,Dividends Declared / Paid
23=505000,B10,40,Share Capital/Members Contribution
24=530000,B20,50,S.Holders/ Directors/ Members Loans
25=560000,B30,58,Deferred Taxation Provision
26=720000,B40,70,Shares in Subsidiary Companies
27=740000,B40,70,Loans To / (From) Subsidiary Co's
28=750000,B50,72,Other Assets
29=805000,B55,74,Less: Provision For Doubtfull Debts
30=820010,,,Prepayments / Deferred Exps
31=820020,,,Staff Loans
32=920010,,,Accounting / Audit Fee Accrual
33=920020,,,Other Accruals
34=925000,B80,88,Salary & Wages Control
35=930000,B75,88,Taxation Payable
36=935000,B80,88,Dividends Payable
37=940000,B80,90,Provision for Future Expenses
38=940010,,,Provision for Insurance
39=940020,,,Provision for Salary Bonus

[Real Estate Agent]
1=100000,I10,10,Sales Income
2=100010,,,Sales - Property Commissions
3=100020,,,Sales - Valuation Fees
4=100030,,,Sales - Rental Commissions
5=100040,,,Sales - Auction Fees
6=100050,,,Sales - Reimbursement of Expenses
7=100099,,,Sales - Other General
8=200000,I15,15,Operating Expenses / C.O.S.
9=200005,,,C.O.S. - Direct Advertising Costs
10=200010,,,C.O.S. - Property Comm. Paid
11=200020,,,C.O.S. - Valuation Fees Paid
12=200030,,,C.O.S. - Rental Commissions Paid
13=200040,,,C.O.S. - Auction Fee Costs
14=200050,,,C.O.S. - Reimbursable Costs
15=200099,,,C.O.S. - Other General Costs
16=210010,I15,15,Operating Costs - Other
17=215010,I15,15,Operating Costs - Other
18=220000,I15,15,P/L on Foreign Currency Exchange
19=310000,I25,25,Audit Fees
20=355000,I25,25,Directors Fees & Remuneration
21=380010,,,Gen Exps - Gifts
22=380020,,,Gen Exps - Fines
23=410000,I25,25,Members Salaries
24=415010,,,M.V. - Petrol & Oil
25=415020,,,M.V. - Repairs & Maintenance
26=415030,,,M.V. - Insurance & Licence
27=465010,,,Travel - Local
28=465020,,,Travel - Overseas
29=480000,I30,30,Normal Taxation
30=482000,I30,30,Deferred Taxation
31=485000,I35,35,Dividends Declared / Paid
32=505000,B10,40,Share Capital/Members Contribution
33=530000,B20,50,S.Holders/ Directors/ Members Loans
34=560000,B30,58,Deferred Taxation Provision
35=615000,B35,61,Plant & Machinery - Net Value
36=615010,,,Plant & Machinery - @ Cost
37=615020,,,Accum Depre - Plant & Machinery
38=720000,B40,70,Shares in Subsidiary Companies
39=740000,B40,70,Loans To / (From) Subsidiary Co's
40=750000,B50,72,Other Assets
41=805000,B55,74,Less: Provision For Doubtfull Debts
42=820010,,,Prepayments / Deferred Exps
43=820020,,,Staff Loans
44=920010,,,Accounting / Audit Fee Accrual
45=920020,,,Other Accruals
46=925000,B80,88,Salary & Wages Control
47=930000,B75,88,Taxation Payable
48=935000,B80,88,Dividends Payable
49=940000,B80,90,Provision for Future Expenses
50=940010,,,Provision for Insurance
51=940020,,,Provision for Salary Bonus

[Restuarant]
1=100000,I10,10,Sales
2=100010,,,Sales - Food
3=100020,,,Sales - Beverages
4=100099,,,Sales - Other
5=200000,I15,15,Cost of Sales / Purchases
6=200010,,,C.O.S. - Food
7=200020,,,C.O.S. - Beverages
8=200099,,,C.O.S. - Other
9=210000,I15,15,Inventory Adjustments
10=210010,,,Invent. Adj. - Food
11=210020,,,Invent. Adj. - Bererages
12=210099,,,Invent. Adj. - Other
13=215000,I15,15,Inventory Count Variance
14=215010,,,Invent. Count Var.- Food
15=215020,,,Invent. Count Var.- Beverages
16=215099,,,Invent. Count Var.- Other
17=220000,I15,15,P/L on Foreign Currency Exchange
18=230000,I15,15,Kitchen Consumables
19=235000,I15,15,Breakages & Replacements
20=310000,I25,25,Audit Fees
21=355000,I25,25,Directors Fees & Remuneration
22=380010,,,Gen Exps - Gifts
23=380020,,,Gen Exps - Fines
24=410000,I25,25,Members Salaries
25=415010,,,M.V. - Petrol & Oil
26=415020,,,M.V. - Repairs & Maintenance
27=415030,,,M.V. - Insurance & Licence
28=465010,,,Travel - Local
29=465020,,,Travel - Overseas
30=480000,I30,30,Normal Taxation
31=482000,I30,30,Deferred Taxation
32=485000,I35,35,Dividends Declared / Paid
33=505000,B10,40,Share Capital/Members Contribution
34=530000,B20,50,S.Holders/ Directors/ Members Loans
35=560000,B30,58,Deferred Taxation Provision
36=615000,B35,61,Kitchen Equipment - Net Value
37=615010,,,Kitchen Equipment - @ Cost
38=615020,,,Accum Depre - Kitchen Equipment
39=720000,B40,70,Shares in Subsidiary Companies
40=740000,B40,70,Loans To / (From) Subsidiary Co's
41=760000,B50,72,Inventory Control
42=760010,,,Inventory - Food
43=760020,,,Inventory - Beverages
44=760030,,,Inventory - Other
45=805000,B55,74,Less: Provision For Doubtfull Debts
46=820010,,,Prepayments / Deferred Exps
47=820020,,,Staff Loans
48=920010,,,Accounting / Audit Fee Accrual
49=920020,,,Other Accruals
50=925000,B80,88,Salary & Wages Control
51=930000,B75,88,Taxation Payable
52=935000,B80,88,Dividends Payable
53=940000,B80,90,Provision for Future Expenses
54=940010,,,Provision for Insurance
55=940020,,,Provision for Salary Bonus

[Travel Agency]
1=100010,I10,10,Commission Income
2=120000,I10,10,Recovery of Ops Disbursements
3=200010,I15,15,Operating Expenses - General
4=210010,I15,15,Operating Costs - Disbursements
5=215010,I15,15,Operating Costs - Other
6=220000,I15,15,P/L on Foreign Currency Exchange
7=310000,I25,25,Audit Fees
8=355000,I25,25,Directors Fees & Remuneration
9=380010,,,Gen Exps - Gifts
10=380020,,,Gen Exps - Fines
11=410000,I25,25,Members Salaries
12=415010,,,M.V. - Petrol & Oil
13=415020,,,M.V. - Repairs & Maintenance
14=415030,,,M.V. - Insurance & Licence
15=465010,,,Travel - Local
16=465020,,,Travel - Overseas
17=480000,I30,30,Normal Taxation
18=482000,I30,30,Deferred Taxation
19=485000,I35,35,Dividends Declared / Paid
20=505000,B10,40,Share Capital/Members Contribution
21=530000,B20,50,S.Holders/ Directors/ Members Loans
22=560000,B30,58,Deferred Taxation Provision
23=720000,B40,70,Shares in Subsidiary Companies
24=740000,B40,70,Loans To / (From) Subsidiary Co's
25=750000,B50,72,Other Assets
26=805000,B55,74,Less: Provision For Doubtfull Debts
27=820010,,,Prepayments / Deferred Exps
28=820020,,,Staff Loans
29=920010,,,Accounting / Audit Fee Accrual
30=920020,,,Other Accruals
31=925000,B80,88,Salary & Wages Control
32=930000,B75,88,Taxation Payable
33=935000,B80,88,Dividends Payable
34=940000,B80,90,Provision for Future Expenses
35=940010,,,Provision for Insurance
36=940020,,,Provision for Salary Bonus

[Medical Practitioner -> Sole Trader]
1=100010,I10,10,Fee Income
2=110000,I10,10,Dispensary Sales
3=200010,I15,15,Dispensary C.O.S./ Purchases
4=210010,I15,15,Dispensary Inventory Adjust
5=215010,I15,15,Dispensary Invent. Count Var.
6=270000,I20,20,Cash Discount Received
7=275000,I20,20,Interest Received
8=280000,I20,20,P/L on Sale of Non Current Assets
9=290000,I20,20,Sundry Income
10=300000,I25,25,Accounting Fees
11=305000,I25,25,Assistant Fees
12=315000,I25,25,Bad Debts Written Off
13=320000,I25,25,Bank Charges
14=325000,I25,25,Cash Discount Allowed
15=330000,I25,25,Cleaning
16=335000,I25,25,Computer Expenses
17=340000,I25,25,Consulting Fees
18=345000,I25,25,Courier & Postage Expenses
19=350000,I25,25,Depreciation
20=360000,I25,25,Donations
21=365000,I25,25,Electricity & Water
22=370000,I25,25,Entertainment Expenses
23=375000,I25,25,Finance Charges
24=380000,I25,25,General Expenses
25=385000,I25,25,Insurance
26=390000,I25,25,Interest Paid
27=392000,I25,25,Laundry & Dry Cleaning
28=395000,I25,25,Leasing Charges
29=400000,I25,25,Legal / Collection Fees
30=405000,I25,25,Levies / Licencing Fees
31=408000,I25,25,Locum Fees
32=410000,I25,25,Magazines & Periodicals
33=412000,I25,25,Medical & Surgical Supplies
34=415000,I25,25,Motor Vehicle Expenses
35=420000,I25,25,Printing & Stationery
36=430000,I25,25,Rent Paid
37=435000,I25,25,Repairs & Maintenance
38=440000,I25,25,Salaries & Wages
39=445000,I25,25,Staff Welfare
40=450000,I25,25,Staff Training
41=455000,I25,25,Subscriptions
42=460000,I25,25,Telephone & Fax
43=465000,I25,25,Travel & Accomodation Expenses
44=510000,B15,45,Accumulated Funds / (Deficit)
45=530000,B20,50,Capital Account
46=535000,B20,50,Drawings Account
47=540000,B25,55,Long Term Liabilities
48=550000,B30,58,Installment Sale Creditors
49=610000,B35,60,Land & Buildings - Net Value
50=610010,,,Land & Buildings - @ Cost
51=610020,,,Accum Depre - Land & Buildings
52=620000,B35,62,Motor Vehicles - Net Value
53=620010,,,Motor Vehicles - @ Cost
54=620020,,,Accum Depre - Motor Vehicles
55=625000,B35,63,Computer Equipment - Net Value
56=625010,,,Computer Equipment - @ Cost
57=625020,,,Accum Depre - Computer Equipment
58=630000,B35,64,Office Equipment - Net Value
59=630010,,,Office Equipment - @ Cost
60=630020,,,Accum Depre - Office Equipment
61=635000,B35,65,Furniture & Fittings - Net value
62=635010,,,Furniture & Fittings - @ Cost
633635020,,,Accum Depre - Furniture & Fitt.
64=640000,B35,65,Medical Equipment - Net value
65=640010,,,Medical Equipment - @ Cost
66=640020,,,Accum Depre - Medical Equipment
67=645000,B35,66,Other Fixed Assets - Net Value
68=645010,,,Other Fixed Assets - @ Cost
69=645020,,,Accum Depre - Other Fixed Assets
70=700000,B45,71,Goodwill / Intangible Assets
71=710000,B40,70,Investments
72=760000,B50,72,Inventory Control Account
73=800000,B55,74,Customer Control Account
74=820000,B65,78,Sundry Customers
75=900000,B70,80,Supplier Control Account
76=920000,B80,88,Sundry Suppliers / Accruals
77=950000,B75,85,VAT Control Account
78=951000,B75,85,VAT Provision Account

[Medical Practitioners -> Partnership]
1=100000,I10,10,Fee Income
2=100010,,,Fee Income - Partner A
3=100010,,,Fee Income - Partner B
4=110000,I10,10,Dispensary Sales
5=200010,I15,15,Dispensary C.O.S./ Purchases
6=210010,I15,15,Dispensary Inventory Adjust
7=215010,I15,15,Dispensary Invent. Count Var.
8=270000,I20,20,Cash Discount Received
9=275000,I20,20,Interest Received
10=280000,I20,20,P/L on Sale of Non Current Assets
11=290000,I20,20,Sundry Income
12=300000,I25,25,Accounting Fees
13=305000,I25,25,Assistant Fees
14=315000,I25,25,Bad Debts Written Off
15=320000,I25,25,Bank Charges
16=325000,I25,25,Cash Discount Allowed
17=330000,I25,25,Cleaning
18=335000,I25,25,Computer Expenses
19=340000,I25,25,Consulting Fees
20=345000,I25,25,Courier & Postage Expenses
21=350000,I25,25,Depreciation
22=360000,I25,25,Donations
23=365000,I25,25,Electricity & Water
24=370000,I25,25,Entertainment Expenses
25=375000,I25,25,Finance Charges
26=380000,I25,25,General Expenses
27=385000,I25,25,Insurance
28=390000,I25,25,Interest Paid
29=392000,I25,25,Laundry & Dry Cleaning
30=395000,I25,25,Leasing Charges
31=400000,I25,25,Legal / Collection Fees
32=405000,I25,25,Levies / Licencing Fees
33=408000,I25,25,Locum Fees
34=410000,I25,25,Magazines & Periodicals
35=412000,I25,25,Medical & Surgical Supplies
36=415000,I25,25,Motor Vehicle Expenses
37=420000,I25,25,Printing & Stationery
38=430000,I25,25,Rent Paid
39=435000,I25,25,Repairs & Maintenance
40=440000,I25,25,Salaries & Wages
41=445000,I25,25,Staff Welfare
42=450000,I25,25,Staff Training
43=455000,I25,25,Subscriptions
44=460000,I25,25,Telephone & Fax
45=465000,I25,25,Travel & Accomodation Expenses
46=485000,I35,35,P/L Distribution to Partners
47=485010,,,Pft/Loss - Partner A
48=485020,,,Pft/Loss - Partner B
49=505000,B10,40, Undistributed Profit /(Loss)
50=520000,B20,50,Capital/Distrib Acc. - Partner A
51=520010,,,Capital Introduced- Partner A
52=520020,,,Share of Pft/(Loss) - Partner A
53=520030,,,Salary Paid - Partner A
54=520040,,,Drawings - Partner A
55=520050,,,Interest Received - Partner A
56=520060,,,Expenses incurred - Partner A
57=522000,B20,50,Capital/Distrib Acc. - Partner B
58=522010,,,Capital Introduced - Partner B
59=522020,,,Share of Pft/(Loss) - Partner B
60=522030,,,Salary Paid - Partner B
61=522040,,,Drawings - Partner B
62=522050,,,Interest Received - Partner B
63=522060,,,Expenses incurred - Partner B
64=540000,B25,55,Long Term Liabilities
65=550000,B30,58,Installment Sale Creditors
66=610000,B35,60,Land & Buildings - Net Value
67=610010,,,Land & Buildings - @ Cost
68=610020,,,Accum Depre - Land & Buildings
69=620000,B35,62,Motor Vehicles - Net Value
70=620010,,,Motor Vehicles - @ Cost
71=620020,,,Accum Depre - Motor Vehicles
72=625000,B35,63,Computer Equipment - Net Value
73=625010,,,Computer Equipment - @ Cost
74=625020,,,Accum Depre - Computer Equipment
75=630000,B35,64,Office Equipment - Net Value
76=630010,,,Office Equipment - @ Cost
77=630020,,,Accum Depre - Office Equipment
78=635000,B35,65,Furniture & Fittings - Net value
79=635010,,,Furniture & Fittings - @ Cost
80=635020,,,Accum Depre - Furniture & Fitt.
81=640000,B35,65,Medical Equipment - Net value
82=640010,,,Medical Equipment - @ Cost
83=640020,,,Accum Depre - Medical Equipment
84=645000,B35,66,Other Fixed Assets - Net Value
85=645010,,,Other Fixed Assets - @ Cost
86=645020,,,Accum Depre - Other Fixed Assets
87=700000,B45,71,Goodwill / Intangible Assets
88=710000,B40,70,Investments
89=760000,B50,72,Inventory Control Account
90=800000,B55,74,Customer Control Account
91=820000,B65,78,Sundry Customers
92=900000,B70,80,Supplier Control Account
93=920000,B80,88,Sundry Suppliers / Accruals
94=950000,B75,85,VAT Control Account
95=951000,B75,85,VAT Provision Account

[Church Accounts]
1=100010,I10,10,Pledge Income
2=105000,I10,10,Collections & Offerings
3=110000,I10,10,Donations
4=115000,I10,10,Hall Hire / Rental Income
5=120000,I10,10,Miscellaneous
6=140000,I10,10,Fund Raising Activity 1
7=140010,,,Activity 1 - Income
8=140010,,,Activity 1 - Expenses
9=145000,I10,10,Fund Raising Activity 2
10=145010,,,Activity 2 - Income
11=145010,,,Activity 2 - Expenses
12=200010,I15,15,Cost of Sales / Direct Exps
13=210010,I15,15,Other Direct Exps
14=215010,I15,15,Misc Direct Exps
15=270000,I20,20,Miscellaneous Income
16=275000,I20,20,Interest Received
17=280000,I20,20,P/L on Sale of Non Current Assets
18=290000,I20,20,Sundry Income
19=300000,I25,25,Accounting & Audit Fees
20=305000,I25,25,Alter Requisites
21=315000,I25,25,Assessment - Parish, Diocesan
22=320000,I25,25,Bank Charges
23=325000,I25,25,Books for Distribution & Sale
24=330000,I25,25,Catering
25=335000,I25,25,Cleaning
26=340000,I25,25,Computer Expenses
27=345000,I25,25,Confirmation
28=350000,I25,25,Depreciation
29=360000,I25,25,Donations Given
30=365000,I25,25,Easter Offering Paid
31=370000,I25,25,Electricity & Water
32=375000,I25,25,Entertainment Expenses
33=380000,I25,25,Flowers
34=385000,I25,25,Fund Raising
35=390000,I25,25,General Expenses
36=390000,I25,25,Insurance
37=395000,I25,25,Interest Paid
38=400000,I25,25Junior Church Exps
39=405000,I25,25,Maintenance & Cleaning
40=415000,I25,25,Motor Vehicle Expenses
41=420000,I25,25,Printing & Stationery
42=425000,I25,25,Priest Allowances
43=425010,,,Priest - Travelling Allowance
44=425020,,,Priest - Other Allowance
45=430000,I25,25,Rent Paid
46=435000,I25,25,Repairs & Maintenance
47=440000,I25,25,Salaries & Wages
48=445000,I25,25,Staff Welfare
49=450000,I25,25,Services Guild
50=455000,I25,25,Sundries
51=460000,I25,25,Telephone & Fax
52=465000,I25,25,Visiting Clergy
53=470000,I25,25,Capital Expenditure
54=510000,B15,45,Accumulated Surplus/(Deficit)
55=530000,B20,50,Fund Accounts
56=530010,,,Building Fund
57=530020,,,General Funds
58=540000,B25,55,Long Term Liabilities
59=550000,B30,58,Other Long Term Liabilities
60=610000,B35,60,Land & Buildings - Net Value
61=610010,,,Land & Buildings - @ Cost
62=610020,,,Accum Depre - Land & Buildings
63=620000,B35,62,Motor Vehicles - Net Value
64=620010,,,Motor Vehicles - @ Cost
65=620020,,,Accum Depre - Motor Vehicles
66=625000,B35,63,Computer Equipment - Net Value
67=625010,,,Computer Equipment - @ Cost
68=625020,,,Accum Depre - Computer Equipment
69=630000,B35,64,Office Equipment - Net Value
70=630010,,,Office Equipment - @ Cost
71=630020,,,Accum Depre - Office Equipment
72=635000,B35,65,Furniture & Fittings - Net value
73=635010,,,Furniture & Fittings - @ Cost
74=635020,,,Accum Depre - Furniture & Fitt.
75=640000,B35,66,Other Fixed Assets - Net Value
76=640010,,,Other Fixed Assets - @ Cost
77=640020,,,Accum Depre - Other Fixed Assets
78=700000,B45,71,Goodwill / Intangible Assets
79=710000,B40,70,Other Assets
80=760000,B50,72,Other Assets
81=800000,B55,74,Customer Control Account
82=820000,B65,78,Sundry Customers / Debtors
83=900000,B70,80,Supplier Control Account
84=920000,B80,88,Sundry Suppliers / Creditors
85=950000,B80,85,Other liabilities
86=951000,B80,85,Other Liabilities

[Club Accounts]
1=100010,I10,10,Subscriptions & Entrance Fees
2=120000,I10,10,Miscellaneous Income
3=140000,I10,10,Bar / Restuarant Sales
4=140000,,,Sales - Cash
5=140000,,,Sales - Credit
6=140000,,,Sales - Coupons
7=150000,I10,10,Special Fund Activity 1
8=150010,,,Activity 1 - Income
9=150020,,,Activity 1 - Expenses
10=155000,I10,10,Special Fund Activity 2
11=155010,,,Activity 2 - Income
12=155020,,,Activity 2 - Expenses
13=200010,I15,15,Bar/Restuantant C.O.S./Purchases
14=210010,I15,15,Inventory Adjustment
15=215010,I15,15,Inventory Count Variance
16=270000,I20,20,Cash Discount Received
17=275000,I20,20,Interest Received
18=280000,I20,20,P/L on Sale of Non Current Assets
19=290000,I20,20,Sundry Income
20=300000,I25,25,Accounting Fees
21=305000,I25,25,Advertising & Promotions
22=315000,I25,25,Bad Debts Written Off
23=320000,I25,25,Bank Charges
24=325000,I25,25,Cash Discount Allowed
25=330000,I25,25,Cleaning
26=335000,I25,25,Computer Expenses
27=340000,I25,25,Consulting
28=345000,I25,25,Courier
29=350000,I25,25,Depreciation
30=360000,I25,25,Donations
31=365000,I25,25,Electricity & Water
32=370000,I25,25,Entertainment Expenses
33=375000,I25,25,Fee Collection Exps
34=380000,I25,25,General Expenses
35=385000,I25,25,Insurance
36=390000,I25,25,Interest Paid
37=395000,I25,25,Leasing / Hire Costs
38=400000,I25,25,Legal Fees
39=405000,I25,25,Magazines & Journals
40=415000,I25,25,Motor Vehicle Expenses
41=420000,I25,25,Printing & Stationery
42=430000,I25,25,Rent Paid
43=435000,I25,25,Repairs & Maintenance
44=440000,I25,25,Salaries & Wages
45=445000,I25,25,Subscriptions - Other
46=450000,I25,25,Staff Expenses
47=455000,I25,25,Sundry Expenses
48=460000,I25,25,Telephone & Fax
49=465000,I25,25,Travel & Accomodation Expenses
50=470000,I25,25,Wages - Casual
51=510000,B15,45,Accunulated Funds / (Deficit)
52=530000,B20,50,Fund Accounts
53=530010,,,Building Fund
54=530010,,,Other Funds
55=540000,B25,55,Long Term Liabilities
56=550000,B30,58,Other Long Term Liabilities
57=610000,B35,60,Land & Buildings - Net Value
58=610010,,,Land & Buildings - @ Cost
59=610020,,,Accum Depre - Land & Buildings
60=620000,B35,62,Motor Vehicles - Net Value
61=620010,,,Motor Vehicles - @ Cost
62=620020,,,Accum Depre - Motor Vehicles
63=625000,B35,63,Computer Equipment - Net Value
64=625010,,,Computer Equipment - @ Cost
65=625020,,,Accum Depre - Computer Equipment
66=630000,B35,64,Club Equipment - Net Value
67=630010,,,Club Equipment - @ Cost
68=630020,,,Accum Depre - Club Equipment
69=635000,B35,65,Furniture & Fittings - Net value
70=635010,,,Furniture & Fittings - @ Cost
71=635020,,,Accum Depre - Furniture & Fitt.
72=640000,B35,66,Other Fixed Assets - Net Value
73=640010,,,Other Fixed Assets - @ Cost
74=640020,,,Accum Depre - Other Fixed Assets
75=700000,B45,71,Goodwill / Intangible Assets
76=710000,B40,70,Investments / Deposits
77=760000,B50,72,Inventory Control Account
78=800000,B55,74,Customer/Members Control Account
79=820000,B65,78,Sundry Customers / Debtors
80=900000,B70,80,Supplier Control Account
81=920000,B80,88,Sundry Suppliers / Accruals
82=950000,B80,85,Coupon Liabilities
83=951000,B80,85,Other Liabilities

[School Accounts]
1=100000,I10,10,Fee Income
2=100010,,,School Fees
3=100020,,,Music Fees
4=100030,,,Swimming Fees
5=100099,,,Other Fees
6=120000,I10,10,Sales of Goods/Stock
7=130000,I10,10,Donations
8=135000,I10,10,Charity Income
9=150000,I10,10,P.T.A. - Tuck Shop
10=150010,,,Tuck Shop Income
11=150020,,,Tuck Shop Expenses
12=155000,I10,10,P.T.A. - School Fete
13=155010,,,School Fete Income
14=155020,,,School Fete Expenses
15=160000,I10,10,P.T.A. - Clothing Exchange
16=160010,,,Clothing - Income
17=160010,,,Clothing - Expenses
18=170000,I10,10,Special Acts - School Play
19=170010,,,School Play - Income
20=170020,,,School Play - Expenses
21=172000,I10,10,Special Acts - School Magazine
22=172010,,,School Mag - Income
23=172010,,,School Mag - Expenses
24=174000,I10,10,Special Acts - Sports Day
25=174010,,,Sports Day - Income
26=174020,,,Sports Day - Expenses
27=200010,I15,15,Cost of Sales / Purchases
28=210010,I15,15,Inventory Adjustment
29=215010,I15,15,Inventory Count Variance
30=270000,I20,20,Cash Discount Received
31=275000,I20,20,Interest Received
32=280000,I20,20,P/L on Sale of Non Current Assets
33=290000,I20,20,Sundry Income
34=300000,I25,25,Admin - Accounting Fees
35=305000,I25,25,Admin - Advertising & Promotions
36=315000,I25,25,Admin - Bad Debts Written Off
37=320000,I25,25,Admin - Bank Charges
38=325000,I25,25,Admin - Elec & Water
39=330000,I25,25,Admin - Cleaning
40=335000,I25,25,Admin - Equipment Hire
41=340000,I25,25,Admin - General Expenses
42=340010,I25,25,General Exps - Gifts
43=340010,I25,25,General Exps - Other
44=345000,I25,25,Admin - Insurance
45=350000,I25,25,Admin - Interest
46=355000,I25,25,Admin - Postage
47=360000,I25,25,Admin - Print & Stationery
48=365000,I25,25,Admin - Repairs & Maint
49=370000,I25,25,Admin - Salaries & Wages
50=375000,I25,25,Admin - Staff Refreshments
51=380000,I25,25,Admin - Telehone & Fax
52=385000,I25,25,Admin - Other Exps
53=390000,I25,25,Admin - Other
54=395000,I25,25,Admin - Other
55=400000,I25,25,Property Expenses
56=400010,,,Property - Elec & Water
57=400020,,,Property - Rates
58=400030,,,Property - Repairs & Maint
59=400040,,,Property - Wages
60=400050,,,Property - Other
61=405000,I25,25,Ground Expenses
62=405010,,,Ground - Fuel & Oil
63=405020,,,Ground - Repairs & Maint
64=405030,,,Ground - Plants & Fertilizer
65=405040,,,Ground - Wages
66=405050,,,Ground - Other
67=415000,I25,25,Motor Vehicle Expenses
68=415010,,,M.V.- Fuel & Oil
69=415020,,,M.V.- Repairs & Maint
70=415030,,,M.V.-Insurance & Licence
71=420000,I25,25,Accademic - Department Exps
72=420010,,,Dept - English
73=420020,,,Dept - Maths
74=420030,,,Dept - Science etc
75=430000,I25,25,Academic - Library Exps
76=435000,I25,25,Academic - Prize Giving
77=440000,I25,25,Academic-Printing & Stationery
78=445000,I25,25,Academic-Teaching Aids & Equip
79=450000,I25,25,Academic - Salaries
80=455000,I25,25,Sport Expenses
81=455010,,,Sport - Athletics
82=455020,,,Sport - Cricket
83=455030,,,Sport - Rugby etc.
84=460000,I25,25,Sport Tours & Outings
85=465000,I25,25,Club Expenses
86=465010,,,Club - Computer Club
87=465020,,,Club - Wildlife club etc.
88=480000,I25,25,Capital Expenditure
89=480010,,,Land & Buildings
90=480020,,,Ground Equipment
91=480030,,,Admin Equipment
92=480040,,,Motor Vehicles Etc.
93=505000,B10,40,General Reserve Funds
94=508000,B10,40,Capital Expenditure Reserve
95=510000,B15,45,Accumulated Income / (deficit)
96=540000,B25,55,Long Term Liabilities
97=550000,B30,58,Installment Sale Creditors
98=610000,B35,60,Land & Buildings - Net Value
99=610010,,,Land & Buildings - @ Cost
100=610020,,,Accum Depre - Land & Buildings
101=615000,B35,62,Ground Equipment - Net Value
102=615010,,,Ground Equipment - @ Cost
103=615020,,,Accum Depre - Ground Equipment
104=620000,B35,62,Motor Vehicles - Net Value
105=620010,,,Motor Vehicles - @ Cost
106=620020,,,Accum Depre - Motor Vehicles
107=625000,B35,63,Computer Equipment - Net Value
108=625010,,,Computer Equipment - @ Cost
109=625020,,,Accum Depre - Computer Equipment
110=630000,B35,64,Office Equipment - Net Value
111=630010,,,Office Equipment - @ Cost
112=630020,,,Accum Depre - Office Equipment
113=635000,B35,65,Furniture & Fittings - Net value
114=635010,,,Furniture & Fittings - @ Cost
115=635020,,,Accum Depre - Furniture & Fitt.
116=640000,B35,66,Other Fixed Assets - Net Value
117=640010,,,Other Fixed Assets - @ Cost
118=640020,,,Accum Depre - Other Fixed Assets
119=700000,B45,71,Goodwill / Intangible Assets
120=710000,B40,70,Investments
121=760000,B50,72,Inventory Control Account
122=800000,B55,74,Customer / Fee Control Account
123=820000,B65,78,Sundry Customers
124=900000,B70,80,Supplier Control Account
125=920000,B80,88,Sundry Suppliers / Accruals
126=930000,B80,88,Provision For Fee Income
127=950000,B75,85,VAT Control Account
128=951000,B75,85,VAT Provision Acc-C/Based only

[Tax]
[Country]
1=United Kingdom (VAT)

[TaxPercentages]
1=Normal VAT 17.5%,17.5,01011980,31121999
3=Zero Rate VAT 0%,00,01011980,31121999
4=Exempt VAT    0%,00,01011980,31121999
5=Special VAT 100%,100,01011980,31121999
6=Member State  0%,0,01011980,31121999
7=True Export   0%,0,01011980,31121999
9=Lower Rate    8%,8,01011980,31121999

[TaxAccounts]
1=850000,VAT Account
2=851000,VAT Provision Account

[TaxBoxNames]
1=1,UK Output VAT
2=2,Exempt Output
3=3,Zero Output VAT
4=4,EC Output VAT
5=5,UK Input VAT
6=6,Exempt Input VAT
7=7,Zero Input VAT
8=8,EC Input VAT
9=9,True Export VAT
10=10,Bad Debt VAT
11=11,VAT Adjustments
12=12,Miscellaneous

[InventoryBoxes]
1=E01D,11,12,11,11,11,11,11,12,11
2=E01C,11,12,11,11,11,11,11,12,11
3=E02D,01,12,03,02,01,04,09,12,01
4=E02C,01,12,03,02,01,04,09,12,01
5=E03D,01,12,03,02,01,04,09,12,01
6=E03C,01,12,03,02,01,04,09,12,01
7=E04D,05,12,07,06,05,08,12,12,05
8=E04C,05,12,07,06,05,08,12,12,05
9=E05D,05,12,07,06,05,08,12,12,05
10=E05C,05,12,07,06,05,08,12,12,05
11=E06D,12,12,12,12,12,12,12,12,12
12=E06C,12,12,12,12,12,12,12,12,12

[CashBookBoxes]
1=P01D,05,12,07,06,05,08,12,12,05
2=P01C,05,12,07,06,05,08,12,12,05
3=R01D,01,12,03,02,01,04,09,12,01
4=R01C,01,12,03,02,01,04,09,12,01

[InventoryGroups]
[GoodsAndServices]
1=001,Inventory Goods,100010,200010,200010,210010,760000,215010
2=002,Services,100010,200010,200010,210010,760000,215010

[Services]
1=001,Services,100010,200010,200010,210010,760000,215010

[PeriodStartMonth]
1=3