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

INI File | 1996-08-04 | 47KB | 1,236 lines

[ControlAccounts]
1=100000,I10,10,Sales
2=200000,I15,15,Cost of Sales / Purchases
3=210000,I15,15,Inventory Adjustment
#SUPPDISCOUNT=270000,I20,20,Discount Received for Cash
#CUSTDISCOUNT=355000,I25,25,Discount Allowed for Cash
#INTEREST=275000,I20,20,Interest Received
8=520000,B15,45,Retained Income / (Accumulated Loss)
9=770000,B50,72,Inventory Control Account
#CUSTOMER=800000,B55,74,Customer Control Account
#SUPPLIER=900000,B70,80,Supplier Control Account
#TAX=950000,B80,85,Vat / Tax Control Account
#TAXPROVISION=951000,B80,85,Vat / Tax Provision Account

[ChartOfAccounts]
[CommonCOA]
1=280000,I20,20,Pft/Loss on Sale of Non Current Assets
2=285000,I20,20,Bad Debts Recovered
3=290000,I20,20,Sundry Income
4=300000,I25,25,Accounting Fees
5=305000,I25,25,Advertising and Promotions
6=315000,I25,25,Bad Debts
7=320000,I25,25,Bank Charges
8=325000,I25,25,Cleaning
9=330000,I25,25,Computer Expenses
10=335000,I25,25,Consulting Fees
11=340000,I25,25,Courier and Postage
12=345000,I25,25,Depreciation
13=360000,I25,25,Donations
14=365000,I25,25,Electricity and Water
15=370000,I25,25,Entertainment Expenses
16=375000,I25,25,Finance Charges
17=380000,I25,25,General Expenses
18=385000,I25,25,Insurance
19=390000,I25,25,Interest Paid
20=395000,I25,25,Leasing Charges
21=400000,I25,25,Legal Fees
22=405000,I25,25,Levies
23=415000,I25,25,Motor Vehicle Expenses
24=420000,I25,25,Printing and Stationery
25=430000,I25,25,Rent Paid
26=435000,I25,25,Repairs and Maintenance
27=440000,I25,25,Salaries and Wages
28=445000,I25,25,Staff Training
29=450000,I25,25,Staff Welfare
30=455000,I25,25,Subscriptions
31=460000,I25,25,Telephone and Fax
32=465000,I25,25,Travel and Accommodation
33=480000,I30,30,Normal Taxation
34=485000,I30,30,Deferred Taxation
35=490000,I35,35,Dividends Declared / Paid
36=550000,B25,55,Long Term Liabilities
37=560000,B30,58,Installment Sale Creditors
38=610000,B35,60,Land and Buildings - Net Value
39=610010,,,Land and Buildings - @ Cost
40=610020,,,Land and Buildings - Accum Depre
41=620000,B35,62,Motor Vehicles - Net Value
42=620010,,,Motor Vehicles - @ Cost
43=620020,,,Motor Vehicles - Accum Depre
44=625000,B35,63,Computer Equipment - Net Value
45=625010,,,Computer Equipment - @ Cost
46=625020,,,Computer Equipment - Accum Depre
47=630000,B35,64,Office Equipment - Net Value
48=630010,,,Office Equipment - @ Cost
49=630020,,,Office Equipment - Accum Depre
50=635000,B35,65,Furniture and Fittings - Net value
51=635010,,,Furniture and Fittings - @ Cost
52=635020,,,Furniture and Fittings - Accum Depre
53=660000,B35,66,Other Fixed Assets - Net Value
54=660010,,,Other Fixed Assets - @ Cost
55=660020,,,Other Fixed Assets - Accum Depre
56=700000,B45,71,Goodwill / Intangible Assets
57=710000,B40,70,Investments
58=820000,B65,78,Sundry Customers
59=920000,B80,88,Sundry Suppliers
60=930000,B75,88,Taxation Payable
61=940000,B80,90,Provision for Future Expenses
62=940010,,,Provision for Insurance
63=940020,,,Provision for Salary Bonus

[ChartNames]
1=01-Create Control Accounts only
2=02-Generic SOHO Company
3=03-Service - Pty Ltd
4=04-Service - Closed Corporation
5=05-Retail - Pty Ltd
6=06-Retail - Closed Corporation
7=07-Body Corporate
8=08-Construction
9=09-Garage / Service Station
10=10-Farming
11=11-Hotel
12=12-Professional Services
13=13-Property Rental
14=14-Real Estate Agent
15=15-Restaurant
16=16-Medical Practitioner - Sole Trader
17=17-Medical Practitioners - Partnership
18=18-Church Accounts
19=19-Club Accounts
20=20-Non Profit Organisation Accounts
21=21-School Accounts

[Service - Pty Ltd]
1=100000,I10,10,Service / Fee Income
2=200000,I15,15,Operating Costs / Cost of Sales
3=210000,I15,15,Other Direct Operating Costs
4=215000,I15,15,Other Indirect Operating Costs
5=288000,I15,15,Pft/Loss on Foreign Currency Exchange
6=310000,I25,25,Audit Fees
7=350000,I25,25,Directors Fees and Remuneration
8=380010,,,General Expenses - Gifts
9=380020,,,General Expenses - Fines
10=415010,,,Motor Vehicle - Petrol and Oil
11=415020,,,Motor Vehicle - Repairs and Maintenance
12=415030,,,Motor Vehicle - Insurance and Licence
13=438000,I25,25,Royalty Expenses
14=465010,,,Travel - Local
15=465020,,,Travel - Overseas
16=480000,I30,30,Normal Taxation
17=485000,I30,30,Deferred Taxation
18=490000,I35,35,Dividends Declared / Paid
19=510000,B10,40,Share Capital
20=540000,B20,50,Shareholders and Directors Loans
21=570000,B30,58,Deferred Taxation Provision
22=710100,,,Listed Shares - @ Cost
23=710200,,,Unlisted Shares - @ Cost
24=720000,B40,70,Shares in Subsidiary Companies
25=740000,B40,70,Loans To / (From) Subsidiary Co's
26=770000,B50,72,Inventory Control / Other Assets
27=805000,B55,74,Less: Provision For Doubtful Debts
28=820010,,,Prepayments / Deferred Expenses
29=820020,,,Staff Loans
30=920010,,,Accounting / Audit Fee Accrual
31=920020,,,Other Accruals
32=925000,B80,88,Salary and Wages Control
33=930000,B75,88,Taxation Payable
34=935000,B80,88,Dividends Payable

[Service - Closed Corporation]
1=100000,I10,10,Service / Fee Income
2=200000,I15,15,Operating Costs / Cost of Sales
3=210000,I15,15,Other Direct Operating Costs
4=215000,I15,15,Other Indirect Operating Costs
5=288000,I15,15,Pft/Loss on Foreign Currency Exchange
6=380010,,,General Expenses - Gifts
7=380020,,,General Expenses - Fines
8=410000,I25,25,Members Salaries
9=415010,,,Motor Vehicle - Petrol and Oil
10=415020,,,Motor Vehicle - Repairs and Maint.
11=415030,,,Motor Vehicle - Insurance and Licence
12=438000,I25,25,Royalty Expenses
13=465010,,,Travel - Local
14=465020,,,Travel - Overseas
15=480000,I30,30,Normal Taxation
16=490000,I35,35,Dividends Distributed to Members
17=510000,B10,40,Members Contribution
18=540000,B20,50,Members Loans
19=710100,,,Listed Shares - @ Cost
20=710200,,,Unlisted Shares - @ Cost
21=740000,B40,70,Loans To / (From) Associated Co's
22=770000,B50,72,Inventory Control / Other Assets
23=805000,B55,74,Less: Provision For Doubtful Debts
24=820010,,,Prepayments / Deferred Expenses
25=820020,,,Staff Loans
26=920010,,,Accounting / Audit Fee Accrual
27=920020,,,Other Accruals
28=925000,B80,88,Salary and Wages Control
29=930000,B75,88,Taxation Payable
30=935000,B80,88,Dividends Payable to Members

[Retail - Pty Ltd]
1=230000,I15,15,Freight on Goods Purchased
2=235000,I15,15,Packaging Costs
3=250000,I15,15,Pft/Loss on Foreign Currency Exchange
4=310000,I25,25,Audit Fees
5=350000,I25,25,Directors Fees and Remuneration
6=380010,,,General Expenses - Gifts
7=380020,,,General Expenses - Fines
8=415010,,,Motor Vehicle - Petrol and Oil
9=415020,,,Motor Vehicle - Repairs and Maint.
10=415030,,,Motor Vehicle - Insurance and Licence
11=438000,I25,25,Royalty Expenses
12=465010,,,Travel - Local
13=465020,,,Travel - Overseas
14=480000,I30,30,Normal Taxation
15=482000,I30,30,Deferred Taxation
16=485000,I35,35,Dividend Declared / Paid
17=510000,B10,40,Share Capital
18=540000,B20,50,Shareholders and Directors Loans
19=570000,B30,58,Deferred Taxation Provision
20=615000,B35,61,Plant and Machinery - Net Value
21=615010,,,Plant and Machinery - @ Cost
22=615020,,,Plant and Machinery - Accum Depre
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=805000,B55,74,Less: Provision For Doubtful Debts
28=820010,,,Prepayments / Deferred Expenses
29=820020,,,Staff Loans
30=920010,,,Accounting / Audit Fee Accrual
31=920020,,,Other Accruals
32=925000,B80,88,Salary and Wages Control
33=930000,B75,88,Taxation Payable
34=935000,B80,88,Dividends Payable

[Retail - Closed Corporation]
1=230000,I15,15,Freight on Goods Purchased
2=235000,I15,15,Packaging Costs
3=250000,I15,15,Pft/Loss on Foreign Currency Exchange
4=380010,,,General Expenses - Gifts
5=380020,,,General Expenses - Fines
6=410000,I25,25,Members Salaries
7=415010,,,Motor Vehicle - Petrol and Oil
8=415020,,,Motor Vehicle - Repairs and Maint.
9=415030,,,Motor Vehicle - Insurance and Licence
10=438000,I25,25,Royalty Expenses
11=465010,,,Travel - Local
12=465020,,,Travel - Overseas
13=480000,I30,30,Normal Taxation
14=485000,I35,35,Dividends Distributed to Members
15=510000,B10,40,Members Contribution
16=540000,B20,50,Members Loans
17=615000,B35,61,Plant and Machinery - Net Value
18=615010,,,Plant and Machinery - @ Cost
19=615020,,,Plant and Machinery - Accum Depre
20=710100,,,Listed Shares - @ Cost
21=710200,,,Unlisted Shares - @ Cost
22=740000,B40,70,Loans To / (From) Associated Co's
23=805000,B55,74,Less: Provision For Doubtful Debts
24=820010,,,Prepayments / Deferred Expenses
25=820020,,,Staff Loans
26=920010,,,Accounting / Audit Fee Accrual
27=920020,,,Other Accruals
28=925000,B80,88,Salary and Wages Control
29=930000,B75,88,Taxation Payable
30=935000,B80,88,Dividends Payable

[Body Corporate]
1=100000,I10,10,Levies Received
2=200000,I15,15,Operating / Property Expenses
3=210000,I15,15,Property Expenses - General
4=215000,I15,15,Property Expenses - Other
5=310000,I25,25,Audit Fees
6=350000,I25,25,Directors Fees and Emoluments
7=380010,,,General Expenses - Gifts
8=380020,,,General Expenses - Fines
9=410000,I25,25,Members Salaries
10=415010,,,Motor Vehicle - Petrol and Oil
11=415020,,,Motor Vehicle - Repairs and Maint.
12=415030,,,Motor Vehicle - Insurance and 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=510000,B10,40,Share Capital / Members Contribution
19=540000,B20,50,Share Holders/ Directors/ Members Loans
20=570000,B30,58,Deferred Taxation Provision
21=720000,B40,70,Shares in Subsidiary Companies
22=740000,B40,70,Loans To / (From) Subsidiary Co's
23=770000,B50,72,Other Assets
24=805000,B55,74,Less: Provision For Doubtful Debts
25=820010,,,Prepayments / Deferred Expenses
26=820020,,,Staff Loans
27=920010,,,Accounting / Audit Fee Accrual
28=920020,,,Other Accruals
29=925000,B80,88,Salary and Wages Control
30=930000,B75,88,Taxation Payable
31=935000,B80,88,Dividends Payable

[Construction]
1=100000,I10,10,Construction Contract Sales
2=200000,I15,15,Contracting Materials / Cost of Sales
3=210000,I15,15,Inventory Materials Adjustments
4=215000,I15,15,Inventory Materials Count Variance
5=225000,I15,15,Construction Plant Hire
6=225010,,,Plant Hire - Loaders
7=225020,,,Plant Hire - Machinery
8=225030,,,Plant Hire - Rent a Loo
9=225040,,,Plant Hire - Other
10=230000,I15,15,Construction Disbursements
11=230010,,,Disburse - Architect/Draw Fee
12=230020,,,Disburse - Electricity Connect Fee
13=230030,,,Disburse - Sewerage Connect Fee
14=230040,,,Disburse - Scrutiny Fee
15=230050,,,Disburse - Submission Fee
16=230060,,,Disburse - Water Connect Fee
17=230070,,,Disburse - Water Used
18=230080,,,Disburse - Transfer Costs
19=235000,I15,15,Construction Sub-Contractors
20=240000,I15,15,Construction Overheads
21=240100,,,O/Hs - Cleaning Materials
22=240020,,,O/Hs - Consumables
23=240200,,,O/Hs - Depre - Motor Vehicles
24=240220,,,O/Hs - Depre - Plant and Machinery
25=240300,,,O/Hs - Fuel and Oil - Motor Vehicles
26=240320,,,O/Hs - Fuel and Oil - Plant and Machinery
27=240400,,,O/Hs - Insurance - General
28=240420,,,O/Hs - Insurance - M V / P and M
29=240500,,,O/Hs - Repairs and Maint - M. Vehicles
30=240520,,,O/Hs - Repairs and Maint - Plant and Mach.
31=240600,,,O/Hs - Security - Site
32=240700,,,O/Hs - Telephone
33=245000,I15,15,Construction Salaries and Wages
34=250000,I15,15,Construction Selling Expenses
35=250010,,,Sell Expenses - Advertising
36=250020,,,Sell Expenses - Agents Commission
37=250030,,,Sell Expenses - Show house Decor
38=255000,I15,15,Construction Costs - Other
39=260000,I15,15,Construction Work in Progress
40=265000,I15,15,Pft/Loss on Foreign Currency Exchange
41=308000,I25,25,Administration Fees
42=310000,I25,25,Audit Fees
43=350000,I25,25,Directors Fees and Remuneration
44=380010,,,General Expenses - Gifts
45=380020,,,General Expenses - Fines
46=410000,I25,25,Members Salaries
47=415010,,,Motor Vehicle - Petrol and Oil
48=415020,,,Motor Vehicle - Repairs and Maint.
49=415030,,,Motor Vehicle - Insurance and 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=510000,B10,40,Share Capital/Members Contribution
56=540000,B20,50,Share Holders/ Directors/ Members Loans
57=570000,B30,58,Deferred Taxation Provision
58=615000,B35,61,Plant and Machinery - Net Value
59=615010,,,Plant and Machinery - @ Cost
60=615020,,,Plant and Machinery - Accum Depre
61=720000,B40,70,Shares in Subsidiary Companies
62=740000,B40,70,Loans To / (From) Subsidiary Co's
63=750000,B50,72,Inventory Control - Raw Materials
64=760000,B50,72,Inventory Control - W.I.P/Sub Assembly
65=770000,B50,72,Inventory Control - Finished Goods
66=805000,B55,74,Less: Provision For Doubtful Debts
67=820010,,,Prepayments / Deferred Expenses
68=820020,,,Staff Loans
69=920010,,,Accounting / Audit Fee Accrual
70=920020,,,Other Accruals
71=925000,B80,88,Salary and Wages Control
72=930000,B75,88,Taxation Payable
73=935000,B80,88,Dividends Payable

[Garage / Service Station]
1=100000,I10,10,Sales
2=105000,I10,10,Sales (+ Sub Accounts)
3=105010,,,Sales - Motor Vehicles
4=105020,,,Sales - Petrol and Oil
5=105030,,,Sales - Motor Vehicle Service/ Repairs
6=105040,,,Sales - Forecourt
7=105099,,,Sales - Other
8=200000,I15,15,Cost of Sales / Purchases
9=205000,I15,15,Cost of Sales / Purchases
10=205010,,,C.O.S. - Motor Vehicles
11=205020,,,C.O.S. - Petrol and Oil
12=205030,,,C.O.S. - Motor Vehicle Service/ Repairs
13=205040,,,C.O.S. - Forecourt Costs
14=205099,,,C.O.S. - Other Costs
15=210000,I15,15,Inventory Adjustments
16=215000,I15,15,Inventory Count Variance
17=240000,I15,18,M.V. Recon Exps Variance Account
18=240100,,,Repair Cost Variance
19=240200,,,Direct Cost Variance
20=240300,,,Other Cost Variance
21=250000,I15,15,Pft/Loss on Foreign Currency Exchange
22=310000,I25,25,Audit Fees
23=350000,I25,25,Directors Fees and Remuneration
24=380010,,,General Expenses - Gifts
25=380020,,,General Expenses - Fines
26=410000,I25,25,Members Salaries
27=415010,,,Motor Vehicle - Petrol and Oil
28=415020,,,Motor Vehicle - Repairs and Maint.
29=415030,,,Motor Vehicle - Insurance and Licence
30=465010,,,Travel - Local
31=465020,,,Travel - Overseas
32=480000,I30,30,Normal Taxation
33=482000,I30,30,Deferred Taxation
34=485000,I35,35,Dividends Declared / Paid
35=510000,B10,40,Share Capital / Members Contribution
36=540000,B20,50,Share Holders/ Directors/ Members Loans
37=570000,B30,58,Deferred Taxation Provision
38=615000,B35,61,Plant and Machinery - Net Value
39=615010,,,Plant and Machinery - @ Cost
40=615020,,,Plant and Machinery - Accum Depre
41=720000,B40,70,Shares in Subsidiary Companies
42=740000,B40,70,Loans To / (From) Subsidiary Co's
43=750000,B50,72,Inventory Control - Motor Vehicles
44=755000,B50,72,Inventory Control - Petrol and Oil
45=760000,B50,72,Inventory Control - Service Parts
46=765000,B50,72,Inventory Control - Forecourt Stock
47=770000,B50,72,Inventory Control - Other Stock
48=805000,B55,74,Less: Provision For Doubtful Debts
49=820010,,,Prepayments / Deferred Exps
50=820020,,,Staff Loans
51=920010,,,Accounting / Audit Fee Accrual
52=920020,,,Other Accruals
53=925000,B80,88,Salary and Wages Control
54=930000,B75,88,Taxation Payable
55=935000,B80,88,Dividends Payable

[Farming]
1=050000,I10,10,Sales - Cattle
2=060000,I10,10,Sales - Sheep / Wool
3=070000,I10,10,Sales - Fruit
4=070100,,,Sales - Fruit - This Season
5=070200,,,Sales - Fruit - Last Season
6=070500,,,Sales - Fruit - Juices
7=070900,,,Sales - Fruit - Marketing Incentives
8=080000,I10,10,Sales - Maize / Wheat
9=090000,I10,10,Sales - Potatoes
10=100000,I10,10,Sales - Other
11=150000,I15,15,Operating Costs - Cattle
12=150010,,,Cattle - Purchases
13=150020,,,Cattle - Wages
14=150030,,,Cattle - Veterinary
15=150040,,,Cattle - Feeds and Licks
16=150050,,,Cattle - Transport
17=150099,,,Cattle - Other Costs
18=150500,,,Cattle - Commission on Sales
19=150900,,,Cattle - Stock Adjustments
20=160000,I15,15,Operating Costs - Sheep / Wool
21=160010,,,Sheep - Purchases
22=160020,,,Sheep - Wages
23=160030,,,Sheep - Veterinary
24=160040,,,Sheep - Feeds and Licks
25=160050,,,Sheep - Transport
26=160060,,,Sheep - Shearing
27=160099,,,Sheep - Other Costs
28=160500,,,Sheep - Commission on Sales
29=160900,,,Sheep - Stock Adjustments
30=170000,I15,15,Operating Costs - Fruit
31=170020,,,Fruit - Fertiliser
32=170030,,,Fruit - Sprays
33=170040,,,Fruit - Weedkiller
34=170050,,,Fruit - Irrigation
35=170060,,,Fruit - Wages
36=170070,,,Fruit - Hire Equipment
37=170080,,,Fruit - Packing
38=170099,,,Fruit - Other Costs
39=170500,,,Fruit - Commission on Sales
40=170900,,,Fruit - Stock Adjustments
41=180000,I15,15,Operating Costs - Maize / Wheat
42=180010,,,Maize / Wheat - Seed
43=180020,,,Maize / Wheat - Fertiliser
44=180030,,,Maize / Wheat - Sprays
45=180040,,,Maize / Wheat - Weedkiller
46=180050,,,Maize / Wheat - Irrigation
47=180060,,,Maize / Wheat - Wages
48=180070,,,Maize / Wheat - Hire Equipment
49=180080,,,Maize / Wheat - Packing
50=180099,,,Maize / Wheat - Other Costs
51=180500,,,Maize / Wheat - Commission on Sales
52=180900,,,Maize / Wheat - Stock Adjustments
53=190000,I15,15,Operating Costs - Potatoes
54=190010,,,Potatoes - Seed
55=190020,,,Potatoes - Fertiliser
56=190030,,,Potatoes - Sprays
57=190040,,,Potatoes - Weedkiller
58=190050,,,Potatoes - Irrigation
59=190060,,,Potatoes - Wages
60=190070,,,Potatoes - Hire Equipment
61=190080,,,Potatoes - Packing
62=190099,,,Potatoes - Other Costs
63=190500,,,Potatoes - Commission on Sales
64=190900,,,Potatoes - Stock Adjustments
65=200000,I15,15,Operating Costs - Cost of Sales
66=210000,I15,15,Operating Costs - Inv. Adjustment
67=215000,I15,15,Operating Costs - Inv. Count Variance
68=230000,I15,15,Operating Costs - Other Farm Costs
69=230010,,,Farm Costs - Electricity
70=230020,,,Farm Costs - Fuel and Oil
71=230030,,,Farm Costs - Protective Clothing
72=230040,,,Farm Costs - Fumigation
73=230050,,,Farm Costs - New Trees
74=230060,,,Farm Costs - Buildings Maintenance
75=230070,,,Farm Costs - Machinery Maintenance
76=230080,,,Farm Costs - Tractor Maintenance
77=230100,,,Farm Costs - Hire of Equipment
78=230200,,,Farm Costs - Weedkiller
79=230210,,,Farm Costs - Sprays
80=230220,,,Farm Costs - Fertilisers
81=230300,,,Farm Costs - Small Tools
82=230400,,,Farm Costs - Bee Hives
83=240000,I15,15,Operating Costs - Farm Wages
84=242000,I15,15,Operating Costs - Farm Salaries
85=245000,I15,15,Operating Costs - Staff Costs
86=245010,,,Staff Costs - Rations
87=245020,,,Staff Costs - Housing
88=245030,,,Staff Costs - Busses
89=245040,,,Staff Costs - Clothing
90=245050,,,Staff Costs - Doctor
91=245060,,,Staff Costs - Training
92=245070,,,Staff Costs - Welfare Funds
93=245099,,,Staff Costs - General
94=250000,I15,15,Operating Costs - Workshop
95=250010,,,Workshop - Salaries and Wages
96=250020,,,Workshop - Machinery Maintenance
97=250030,,,Workshop - Tractor Maintenance
98=250040,,,Workshop - Consumables
99=250099,,,Workshop - General
100=255000,I15,15,Operating Costs - Development
101=260000,I15,15,Operating Costs - Misc
102=265000,I15,15,Pft/Loss on Foreign Currency Exchange
103=300000,I25,25,Overheads - Accounting Fees
104=305000,I25,25,Overheads - Advertising and Promotions
105=315000,I25,25,Overheads - Bad Debts Written Off
106=320000,I25,25,Overheads - Bank Charges
107=325000,I25,25,Overheads - Cleaning
108=330000,I25,25,Overheads - Computer Expenses
109=335000,I25,25,Overheads - Consulting Fees
110=340000,I25,25,Overheads - Courier and Postage
111=345000,I25,25,Overheads - Depreciation
112=350000,I25,25,Overheads - Discount Allowed for Cash
113=355000,I25,25,Overheads - Directors Fees and Remun.
114=360000,I25,25,Overheads - Donations
115=365000,I25,25,Overheads - Electricity and Water
116=370000,I25,25,Overheads - Entertainment Expenses
117=375000,I25,25,Overheads - Finance Charges
118=380000,I25,25,Overheads - General Expenses
119=385000,I25,25,Overheads - Insurance
120=390000,I25,25,Overheads - Interest Paid
121=395000,I25,25,Overheads - Leasing Charges
122=400000,I25,25,Overheads - Legal Fees
123=405000,I25,25,Overheads - Levies
124=410000,I25,25,Overheads - Members Salaries
125=415000,I25,25,Overheads - Motor Vehicle Expenses
126=420000,I25,25,Overheads - Printing and Stationery
127=430000,I25,25,Overheads - Rent Paid
128=435000,I25,25,Overheads - Repairs and Maintenance
129=440000,I25,25,Overheads - Salaries and Wages
130=445000,I25,25,Overheads - Staff Training
131=450000,I25,25,Overheads - Staff Welfare
132=455000,I25,25,Overheads - Subscriptions
133=460000,I25,25,Overheads - Telephone and Fax
134=465000,I25,25,Overheads - Travel and Accommodation
135=465010,,,Overheads - Travel - Local
136=465020,,,Overheads - Travel - Overseas
137=480000,I30,30,Normal Taxation
138=482000,I30,30,Deferred Taxation
139=485000,I35,35,Dividends Declared / Paid
140=510000,B10,40,Share Capital / Members Contribution
141=540000,B20,50,Share Holders/ Directors/ Members Loans
142=570000,B30,58,Deferred Taxation Provision
143=615000,B35,61,Plant and Machinery - Net Value
144=615010,,,Plant and Machinery - @ Cost
145=615020,,,Plant and Machinery - Accum Depre
146=640000,B35,66,Farming Equipment - Net Value
147=640010,,,Farming Equipment - @ Cost
148=640020,,,Farming Equipment - Accum Depre
149=720000,B40,70,Shares in Subsidiary Companies
150=740000,B40,70,Loans To / (From) Subsidiary Co's
151=750000,B50,72,Livestock - Cattle
152=755000,B50,72,Livestock - Sheep / Wool
153=760000,B50,72,Stock on Hand - Fruit
154=765000,B50,72,Stock on Hand - Maize / Wheat
155=770000,B50,72,Stock on Hand - Potatoes
156=775000,B50,72,Stock on Hand - Other
157=805000,B55,74,Less: Provision For Doubtful Debts
158=820010,,,Prepayments / Deferred Expenses
159=820020,,,Staff Loans
160=920010,,,Accounting / Audit Fee Accrual
161=920020,,,Other Accruals
162=925000,B80,88,Salary and Wages Control
163=930000,B75,88,Taxation Payable
164=935000,B80,88,Dividends Payable

[Hotel]
1=100000,I10,10,Sales - Rooms
2=105000,I10,10,Sales - Services
3=105010,,,Services - Telephone
4=105020,,,Services - Transport
5=105099,,,Services - Other Services
6=150000,I10,10,Sales - Food / Beverages
7=150010,,,Sales - Food
8=150020,,,Sales - Beverage
9=150099,,,Sales - Other
10=200000,I15,15,Operating Costs - Rooms
11=210000,I15,15,Operating Costs - Rooms
12=215000,I15,15,Operating Costs - Rooms Other
13=220000,I15,15,Purchases / C.O.S. - Food / Beverages
14=220010,,,Purchases / C.O.S. - Food
15=220020,,,Purchases / C.O.S. - Beverages
16=220030,,,Purchases / C.O.S. - Containers
17=220099,,,Purchases / C.O.S. - Other
18=230000,I15,15,Inventory Adjustment
19=235000,I15,15,Inventory Count Variance
20=235010,,,Inventory Count Var - Food
21=235020,,,Inventory Count Var - Beverages
22=235030,,,Inventory Count Var - Containers
23=250000,I15,15,Pft/Loss on Foreign Currency Exchange
24=310000,I25,25,Audit Fees
25=350000,I25,25,Directors Fees and Remuneration
26=378000,I25,25,Flowers and Display
27=382000,I25,25,Hire of Equipment
28=410000,I25,25,Members Salaries
29=435010,,,R and M - Audio Visual Equip
30=435015,,,R and M - Building
31=435020,,,R and M - Electrical Appliances
32=435030,,,R and M - General
33=435040,,,R and M - Kitchen Equipment
34=435050,,,R and M - Other Etc.
35=438000,I25,25,Replacements
36=438010,,,Replacement - Linen
37=438020,,,Replacement - Crockery
38=438030,,,Replacement - Glassware
39=438040,,,Replacement - Kitchen Equip
40=438050,,,Replacement - Cutlery
41=438060,,,Replacement - Furniture and Fittings
42=438070,,,Replacement - Other
43=465010,,,Travel - Local
44=465020,,,Travel - Overseas
45=480000,I30,30,Normal Taxation
46=485000,I35,35,Dividends Declared / Paid
47=510000,B10,40,Share Capital / Members Contribution
48=520000,B15,45,Retained Income / (Accumulated Loss)
49=540000,B20,50,Share Holders/ Directors/ Members Loans
50=550000,B25,55,Long Term Liabilities
51=560000,B30,58,Installment Sale Creditors
52=640000,B35,66,Carpets and Curtains - Net Value
53=640010,,,Carpets and Curtains - @ Cost
54=640020,,,Carpets and Curtains - Accum Depre
55=645000,B35,66,Linen and Bedding - Net Value
56=645010,,,Linen and Bedding - @ Cost
57=645020,,,Linen and Bedding - Accum Depre
58=650000,B35,66,Cutlery and Crockery - Net Value
59=650010,,,Cutlery and Crockery - @ Cost
60=650020,,,Cutlery and Crockery - Accum Depre
61=655000,B35,66,Audio and Electrical Equip - Net Value
62=655010,,,Audio and Electrical Equip - @ Cost
63=655020,,,Audio and Electrical Equip - Accum Depre
64=700000,B45,71,Goodwill / Intangible Assets
65=710000,B40,70,Investments
66=710100,,,Listed Shares - @ Cost
67=710200,,,Unlisted Shares - @ Cost
68=720000,B40,70,Shares in Subsidiary Companies
69=740000,B40,70,Loans To / (From) Subsidiary Co's
70=750000,B50,72,Inventory Control - Food
71=760000,B50,72,Inventory Control - Beverages
72=770000,B50,72,Inventory Control - Containers
73=805000,B55,74,Less: Provision For Doubtful Debts
74=820010,,,Prepayments / Deferred Exps
75=820020,,,Staff Loans
76=920010,,,Accounting / Audit Fee Accrual
77=920020,,,Other Accruals
78=925000,B80,88,Salary and Wages Control
79=930000,B75,88,Taxation Payable
70=935000,B80,88,Dividends Payable

[Professional Services]
1=100000,I10,10,Fee Income / Sales
2=105000,I10,10,Fee Income (+ Sub Accounts)
3=105010,,,Fees - Consulting Fees
4=105020,,,Fees - Commission Received
5=105030,,,Fees - Patent / Royalty
6=105060,,,Fees - External Consulting Fees
7=105090,,,Fees - Reimbursable Expenses
8=105099,,,Fees - General
9=200000,I15,15,Operating Expenses / C.O.S.
10=205000,I15,15,Operating Expenses
11=205010,,,C.O.S. - Direct Costs - General
12=205060,,,C.O.S. - External Consulting Costs
13=205090,,,C.O.S. - Reimbursable Costs
14=205099,,,C.O.S. - General
15=210000,I15,15,Operating Costs - General
16=215000,I15,15,Operating Costs - Other
17=250000,I15,15,Pft/Loss on Foreign Currency Exchange
18=310000,I25,25,Audit Fees
19=350000,I25,25,Directors Fees and Remuneration
20=380010,,,General Expenses - Gifts
21=380020,,,General Expenses - Fines
22=410000,I25,25,Members Salaries
23=415010,,,Motor Vehicle - Petrol and Oil
24=415020,,,Motor Vehicle - Repairs and Maint.
25=415030,,,Motor Vehicle - Insurance and Licence
26=465010,,,Travel - Local
27=465020,,,Travel - Overseas
28=480000,I30,30,Normal Taxation
29=482000,I30,30,Deferred Taxation
30=485000,I35,35,Dividends Declared / Paid
31=510000,B10,40,Share Capital / Members Contribution
32=540000,B20,50,Share Holders/ Directors/ Members Loans
33=570000,B30,58,Deferred Taxation Provision
34=720000,B40,70,Shares in Subsidiary Companies
35=740000,B40,70,Loans To / (From) Subsidiary Co's
36=770000,B50,72,Other Assets
37=805000,B55,74,Less: Provision For Doubtful Debts
38=820010,,,Prepayments / Deferred Expenses
39=820020,,,Staff Loans
40=920010,,,Accounting / Audit Fee Accrual
41=920020,,,Other Accruals
42=925000,B80,88,Salary and Wages Control
43=930000,B75,88,Taxation Payable
44=935000,B80,88,Dividends Payable

[Property Rental]
1=100000,I10,10,Rental Income
2=105000,I10,10,Recovery Income / Costs
3=105010,,,Recovery Income / Costs - Rates
4=105020,,,Recovery Income / Costs - Electricity
5=105099,,,Recovery Income / Costs - Other
6=200000,I15,15,Direct Operating Costs
7=205000,I15,15,Operating / Property Expenses - Detailed
8=205010,,,Prop Expenses - Insurance
9=205020,,,Prop Expenses - Rates and Taxes
10=205030,,,Prop Expenses - Repairs and Maint.
11=205099,,,Prop Expenses - Other
12=210000,I15,15,Property Expenses - General
13=215000,I15,15,Property Expenses - Other
14=250000,I15,15,Pft/Loss on Foreign Currency Exchange
15=310000,I25,25,Audit Fees
16=350000,I25,25,Directors Fees and Remuneration
17=380010,,,General Expenses - Gifts
18=380020,,,General Expenses - Fines
19=410000,I25,25,Members Salaries
20=415010,,,Motor Vehicle - Petrol and Oil
21=415020,,,Motor Vehicle - Repairs and Maint.
22=415030,,,Motor Vehicle - Insurance and Licence
23=465010,,,Travel - Local
24=465020,,,Travel - Overseas
25=480000,I30,30,Normal Taxation
26=482000,I30,30,Deferred Taxation
27=485000,I35,35,Dividends Declared / Paid
28=510000,B10,40,Share Capital / Members Contribution
29=540000,B20,50,Share Holders/ Directors/ Members Loans
30=570000,B30,58,Deferred Taxation Provision
31=720000,B40,70,Shares in Subsidiary Companies
32=740000,B40,70,Loans To / (From) Subsidiary Co's
33=770000,B50,72,Other Assets
34=805000,B55,74,Less: Provision For Doubtful Debts
35=820010,,,Prepayments / Deferred Exps
36=820020,,,Staff Loans
37=920010,,,Accounting / Audit Fee Accrual
38=920020,,,Other Accruals
39=925000,B80,88,Salary and Wages Control
40=930000,B75,88,Taxation Payable
41=935000,B80,88,Dividends Payable

[Real Estate Agent]
1=100000,I10,10,Sales Income
2=105000,I10,10,Sales Income (+ Sub Accounts)
3=105010,,,Sales - Property Commissions
4=105020,,,Sales - Valuation Fees
5=105030,,,Sales - Rental Commissions
6=105040,,,Sales - Auction Fees
7=105090,,,Sales - Reimbursement of Expenses
8=105099,,,Sales - Other General
9=200000,I15,15,Direct Operating Costs
10=205000,I15,15,Operating Expenses / C.O.S.
11=205005,,,C.O.S. - Direct Advertising Costs
12=205010,,,C.O.S. - Property Comm. Paid
13=205020,,,C.O.S. - Valuation Fees Paid
14=205030,,,C.O.S. - Rental Commissions Paid
15=205040,,,C.O.S. - Auction Fee Costs
16=205090,,,C.O.S. - Reimbursable Costs
17=205099,,,C.O.S. - Other General Costs
18=210000,I15,15,Operating Costs - Other
19=215000,I15,15,Operating Costs - Other
20=250000,I15,15,Pft/Loss on Foreign Currency Exchange
21=310000,I25,25,Audit Fees
22=350000,I25,25,Directors Fees and Remuneration
23=380010,,,General Expenses - Gifts
24=380020,,,General Expenses - Fines
25=410000,I25,25,Members Salaries
26=415010,,,Motor Vehicle - Petrol and Oil
27=415020,,,Motor Vehicle - Repairs and Maint.
28=415030,,,Motor Vehicle - Insurance and Licence
29=465010,,,Travel - Local
30=465020,,,Travel - Overseas
31=480000,I30,30,Normal Taxation
32=482000,I30,30,Deferred Taxation
33=485000,I35,35,Dividends Declared / Paid
34=510000,B10,40,Share Capital / Members Contribution
35=540000,B20,50,Share Holders/ Directors/ Members Loans
36=570000,B30,58,Deferred Taxation Provision
37=615000,B35,61,Plant and Machinery - Net Value
38=615010,,,Plant and Machinery - @ Cost
39=615020,,,Plant and Machinery - Accum Depre
40=720000,B40,70,Shares in Subsidiary Companies
41=740000,B40,70,Loans To / (From) Subsidiary Co's
42=770000,B50,72,Other Assets
43=805000,B55,74,Less: Provision For Doubtful Debts
44=820010,,,Prepayments / Deferred Exps
45=820020,,,Staff Loans
46=920010,,,Accounting / Audit Fee Accrual
47=920020,,,Other Accruals
48=925000,B80,88,Salary and Wages Control
49=930000,B75,88,Taxation Payable
50=935000,B80,88,Dividends Payable

[Restaurant]
1=100000,I10,10,Sales
2=105000,I10,10,Sales (+ Sub Accounts)
3=105010,,,Sales - Food
4=105020,,,Sales - Beverages
5=105099,,,Sales - Other
6=200000,I15,15,Cost of Sales / Purchases
7=205000,I15,15,Cost of Sales / Purchases
8=205010,,,C.O.S. - Food
9=205020,,,C.O.S. - Beverages
10=205099,,,C.O.S. - Other
11=210000,I15,15,Inventory Adjustments
12=215000,I15,15,Inventory Count Variance
13=230000,I15,15,Kitchen Consumables
14=235000,I15,15,Breakages and Replacements
15=250000,I15,15,Pft/Loss on Foreign Currency Exchange
16=310000,I25,25,Audit Fees
17=350000,I25,25,Directors Fees and Remuneration
18=380010,,,General Expenses - Gifts
19=380020,,,General Expenses - Fines
20=410000,I25,25,Members Salaries
21=415010,,,Motor Vehicle - Petrol and Oil
22=415020,,,Motor Vehicle - Repairs and Maint.
23=415030,,,Motor Vehicle - Insurance and Licence
24=465010,,,Travel - Local
25=465020,,,Travel - Overseas
26=480000,I30,30,Normal Taxation
27=482000,I30,30,Deferred Taxation
28=485000,I35,35,Dividends Declared / Paid
29=510000,B10,40,Share Capital / Members Contribution
30=540000,B20,50,Share Holders/ Directors/ Members Loans
31=570000,B30,58,Deferred Taxation Provision
32=615000,B35,61,Kitchen Equipment - Net Value
33=615010,,,Kitchen Equipment - @ Cost
34=615020,,,Kitchen Equipment - Accum Depre
35=720000,B40,70,Shares in Subsidiary Companies
36=740000,B40,70,Loans To / (From) Subsidiary Co's
37=770000,B50,72,Inventory Control
38=805000,B55,74,Less: Provision For Doubtful Debts
39=820010,,,Prepayments / Deferred Expenses
40=820020,,,Staff Loans
41=920010,,,Accounting / Audit Fee Accrual
42=920020,,,Other Accruals
43=925000,B80,88,Salary and Wages Control
44=930000,B75,88,Taxation Payable
45=935000,B80,88,Dividends Payable

[Medical Practitioner - Sole Trader]
1=100000,I10,10,Fee Income
2=120000,I10,10,Dispensary Sales
3=200000,I15,15,Dispensary Cost of Sales / Purchases
4=210000,I15,15,Dispensary Inventory Adjustment
5=215000,I15,15,Dispensary Inventory Count Variance
6=280000,I20,20,Pft/Loss on Sale of Non Current Assets
7=290000,I20,20,Sundry Income
8=305000,I25,25,Assistant Fees
9=392000,I25,25,Laundry and Dry Cleaning
10=408000,I25,25,Locum Fees
11=410000,I25,25,Magazines and Periodicals
12=412000,I25,25,Medical and Surgical Supplies
13=520000,B15,45,Accumulated Funds / (Deficit)
14=540000,B20,50,Capital Account
15=545000,B20,50,Drawings Account
16=550000,B25,55,Long Term Liabilities
17=560000,B30,58,Installment Sale Creditors
18=640000,B35,65,Medical Equipment - Net value
19=640010,,,Medical Equipment - @ Cost
20=640020,,,Medical Equipment - Accum Depre
21=805000,B55,74,Less: Provision For Doubtful Debts
22=820010,,,Prepayments / Deferred Expenses
23=820020,,,Staff Loans
24=920010,,,Accounting / Audit Fee Accrual
25=920020,,,Other Accruals
26=925000,B80,88,Salary and Wages Control
27=930000,B75,88,Taxation Payable

[Medical Practitioners - Partnership]
1=100000,I10,10,Fee Income
2=110000,I10,10,Fee Income (+ Sub Accounts)
3=110010,,,Fee Income - Partner A
4=110020,,,Fee Income - Partner B
5=120000,I10,10,Dispensary Sales
6=200000,I15,15,Dispensary Cost of Sales/ Purchases
7=210000,I15,15,Dispensary Inventory Adjustment
8=215000,I15,15,Dispensary Inventory Count Variance
9=305000,I25,25,Assistant Fees
10=392000,I25,25,Laundry and Dry Cleaning
11=408000,I25,25,Locum Fees
12=410000,I25,25,Magazines and Periodicals
13=412000,I25,25,Medical and Surgical Supplies
14=485000,I35,35,Pft/Loss Distribution to Partners
15=485010,,,Pft/Loss - Partner A
16=485020,,,Pft/Loss - Partner B
17=510000,B10,40,Undistributed Profit /(Loss)
18=530000,B20,50,Capital/ Distrib. Account - Partner A
19=530010,,,Capital Introduced- Partner A
20=530020,,,Share of Pft/(Loss) - Partner A
21=530030,,,Interest Received - Partner A
22=530040,,,Salary Paid - Partner A
23=530050,,,Drawings - Partner A
24=530060,,,Expenses incurred - Partner A
25=532000,B20,50,Capital/ Distrib. Account - Partner B
26=532010,,,Capital Introduced - Partner B
27=532020,,,Share of Pft/(Loss) - Partner B
28=532030,,,Interest Received - Partner B
29=532040,,,Salary Paid - Partner B
30=532050,,,Drawings - Partner B
31=532060,,,Expenses incurred - Partner B
32=550000,B25,55,Long Term Liabilities
33=560000,B30,58,Installment Sale Creditors
34=640000,B35,65,Medical Equipment - Net value
35=640010,,,Medical Equipment - @ Cost
36=640020,,,Medical Equipment - Accum Depre
37=805000,B55,74,Less: Provision For Doubtful Debts
38=820010,,,Prepayments / Deferred Expenses
39=820020,,,Staff Loans
40=920010,,,Accounting / Audit Fee Accrual
41=920020,,,Other Accruals
42=925000,B80,88,Salary and Wages Control
43=930000,B75,88,Taxation Payable

[Church Accounts]
1=100000,I10,10,Pledge Income
2=105000,I10,10,Collections and Offerings
3=110000,I10,10,Donations Received
4=115000,I10,10,Hall Hire / Rental Income
5=120000,I10,10,Book Sales / Miscellaneous Income
6=140000,I10,10,Fund Raising Activity 1
7=140010,,,Activity 1 - Income
8=140020,,,Activity 1 - Expenses
9=145000,I10,10,Fund Raising Activity 2
10=145010,,,Activity 2 - Income
11=145020,,,Activity 2 - Expenses
12=200000,I15,15,Cost of Sales / Direct Expenses
13=210000,I15,15,Other Direct Exps
14=215000,I15,15,Miscellaneous Direct Exps
15=270000,I20,20,Miscellaneous Income
16=275000,I20,20,Interest Received
17=305000,I25,25,Alter Requisites
18=315000,I25,25,Assessment - Parish, Diocesan
19=325000,I25,25,Books for Distribution and Sale
20=330000,I25,25,Catering Expenses
21=335000,I25,25,Cleaning Expenses
22=340000,I25,25,Computer Expenses
23=345000,I25,25,Confirmation Expenses
24=350000,I25,25,Depreciation
25=360000,I25,25,Donations Given
26=365000,I25,25,Easter Offering Paid
27=370000,I25,25,Electricity and Water
28=375000,I25,25,Entertainment Expenses
29=380000,I25,25,Flowers
30=385000,I25,25,Fund Raising
31=390000,I25,25,General Expenses
32=395000,I25,25,Insurance
33=400000,I25,25,Interest Paid
34=405000,I25,25,Junior Church Expenses
35=410000,I25,25,Maintenance and Cleaning
36=415000,I25,25,Motor Vehicle Expenses
37=420000,I25,25,Printing and Stationery
38=425000,I25,25,Priest Allowances
39=425010,,,Priest - Travelling Allowance
40=425020,,,Priest - Other Allowance
41=445000,I25,25,Staff Welfare
42=450000,I25,25,Services Guild
43=455000,I25,25,Sundries
44=465000,I25,25,Visiting Clergy
45=470000,I25,25,Capital Expenditure
46=520000,B15,45,Accumulated Surplus / (Deficit)
47=540000,B20,50,Fund Accounts
48=540010,,,Building Fund
49=540020,,,General Funds
50=550000,B25,55,Long Term Liabilities
51=560000,B30,58,Other Long Term Liabilities
52=700000,B45,71,Goodwill / Intangible Assets
53=710000,B40,70,Investments / Other Assets
54=770000,B50,72,Inventory on Hand / Other Assets
55=820010,,,Prepayments / Deferred Expenses
56=820020,,,Staff Loans
57=920010,,,Accounting Fee Accrual
58=920020,,,Other Accruals
59=925000,B80,88,Salary and Wages Control
60=940010,,,Provision for Insurance
61=940020,,,Provision for Salary Bonus

[Club Accounts]
1=100000,I10,10,Subscriptions and Entrance Fees
2=110000,I10,10,Miscellaneous Income
3=120000,I10,10,Bar / Restaurant Sales
4=120010,,,Sales - Cash
5=120020,,,Sales - Credit
6=120030,,,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=200000,I15,15,Bar / Restaurant C.O.S./ Purchases
14=210000,I15,15,Inventory Adjustment
15=215000,I15,15,Inventory Count Variance
16=375000,I25,25,Fee Collection Exps
17=395000,I25,25,Leasing and Hire Costs
18=400000,I25,25,Legal Fees
19=405000,I25,25,Magazines and Journals
20=445000,I25,25,Subscriptions - Other
21=450000,I25,25,Staff Expenses
22=455000,I25,25,Sundry Expenses
23=470000,I25,25,Wages - Casual
24=520000,B15,45,Accumulated Funds / (Deficit)
25=540000,B20,50,Fund Accounts
26=540010,,,Building Fund
27=540020,,,Other Funds
28=550000,B25,55,Long Term Liabilities
29=560000,B30,58,Other Long Term Liabilities
30=615000,B35,64,Club Equipment - Net Value
31=615010,,,Club Equipment - @ Cost
32=615020,,,Club Equipment - Accum Depre
33=710000,B40,70,Investments / Deposits
34=820010,,,Prepayments / Deferred Expenses
35=820020,,,Staff Loans
36=920010,,,Accounting / Audit Fee Accrual
37=920020,,,Other Accruals
38=925000,B80,88,Salary and Wages Control
39=945000,B80,85,Coupon Liabilities
40=950000,B80,85,Other Liabilities
41=951000,B80,85,Other Liabilities

[Non Profit Organisation Accounts]
1=100000,I10,10,Donation Income
2=110000,I10,10,Subsidy Income
3=120000,I10,10,Other Income
4=130000,I10,10,Funds Income
5=130010,,,Poor Fund
6=130020,,,Youth Fund
7=130030,,,Foreign Fund
8=130030,,,Building Fund
9=130099,,,Other Funds
10=150000,I10,10,Special Fund Activity 1
11=150010,,,Activity 1 - Income
12=150020,,,Activity 1 - Expenses
13=155000,I10,10,Special Fund Activity 2
14=155010,,,Activity 2 - Income
15=155020,,,Activity 2 - Expenses
16=200000,I15,15,Direct Fund Raising Expenses
17=210000,I15,15,Indirect Fund Raising Expenses
18=215000,I15,15,Other Income generating Expenses
19=375000,I25,25,Fee /Income Collection Expenses
20=395000,I25,25,Leasing and Hire Costs
21=400000,I25,25,Legal Fees
22=405000,I25,25,Magazines and Journals
23=445000,I25,25,Subscriptions - Other
24=450000,I25,25,Staff Expenses
25=455000,I25,25,Sundry Expenses
26=470000,I25,25,Wages - Casual
27=510000,B10,40,General Reserve / Beneficiary Funds
28=520000,B15,45,Accunulated Funds / (Deficit)
29=540000,B20,50,Capital Fund Accounts
30=540010,,,Building Fund
31=540020,,,Other Funds
32=550000,B25,55,Long Term Liabilities
33=560000,B30,58,Other Long Term Liabilities
34=700000,B45,71,Goodwill / Intangible Assets
35=710000,B40,70,Investments / Deposits
36=770000,B50,72,Inventory on Hand / Other Assets
37=820010,,,Prepayments / Deferred Expenses
38=820020,,,Staff Loans
39=920010,,,Accounting / Audit Fee Accrual
40=920020,,,Other Accruals
41=925000,B80,88,Salary and Wages Control

[School Accounts]
1=100000,I10,10,Fee Income - Fees
2=110000,I10,10,Fee Income - Other
3=110010,,,Music Fees
4=110020,,,Swimming Fees
5=110099,,,Other Fees
6=120000,I10,10,Sales of Goods / Stock
7=130000,I10,10,Donation Income
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=160020,,,Clothing - Expenses
18=170000,I10,10,Special Activity - School Play
19=170010,,,School Play - Income
20=170020,,,School Play - Expenses
21=172000,I10,10,Special Activity - School Magazine
22=172010,,,School Magazine - Income
23=172020,,,School Magazine - Expenses
24=174000,I10,10,Special Activity - Sports Day
25=174010,,,Sports Day - Income
26=174020,,,Sports Day - Expenses
27=200000,I15,15,Cost of Sales / Purchases
28=210000,I15,15,Inventory Adjustment
29=215000,I15,15,Inventory Count Variance
30=270000,I20,20,Discount Received
31=275000,I20,20,Interest Received
32=280000,I20,20,Pft/Loss 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 and Promotions
36=315000,I25,25,Admin - Bad Debts Written Off
37=320000,I25,25,Admin - Bank Charges
38=325000,I25,25,Admin - Electricity and Water
39=330000,I25,25,Admin - Cleaning
40=335000,I25,25,Admin - Equipment Hire
41=340000,I25,25,Admin - General Expenses
42=340010,,,General Expenses - Gifts
43=340020,,,General Expenses - Other
44=345000,I25,25,Admin - Insurance
45=350000,I25,25,Admin - Interest Paid
46=355000,I25,25,Admin - Discount Allowed for Cash
47=358000,I25,25,Admin - Postage
48=360000,I25,25,Admin - Print and Stationery
49=365000,I25,25,Admin - Repairs and Maint
50=370000,I25,25,Admin - Salaries and Wages
51=375000,I25,25,Admin - Staff Refreshments
52=380000,I25,25,Admin - Telephone and Fax
53=385000,I25,25,Admin - Other Exps
54=390000,I25,25,Admin - Other 1
55=395000,I25,25,Admin - Other 2
56=400000,I25,25,Property Expenses
57=400010,,,Property - Electricity and Water
58=400020,,,Property - Rates
59=400030,,,Property - Repairs and Maint
60=400040,,,Property - Wages
61=400050,,,Property - Other
62=405000,I25,25,Ground Expenses
63=405010,,,Ground - Fuel and Oil
64=405020,,,Ground - Repairs and Maint
65=405030,,,Ground - Plants and Fertilizer
66=405040,,,Ground - Wages
67=405050,,,Ground - Other
68=415000,I25,25,Motor Vehicle Expenses
69=415010,,,M.V.- Fuel and Oil
70=415020,,,M.V.- Repairs and Maint
71=415030,,,M.V.-Insurance and Licence
72=420000,I25,25,Academic - Department Exps
73=420010,,,Department Exps - English
74=420020,,,Department Exps - Maths
75=420030,,,Department Exps - Science etc
76=430000,I25,25,Academic - Library Exps
77=435000,I25,25,Academic - Prize Giving
78=440000,I25,25,Academic - Printing and Stationery
79=445000,I25,25,Academic - Teaching Aids and Equip
80=450000,I25,25,Academic - Salaries
81=455000,I25,25,Sport Expenses
82=455010,,,Sport Expenses - Athletics
83=455020,,,Sport Expenses - Cricket
84=455030,,,Sport Expenses - Rugby etc.
85=460000,I25,25,Sport Tours and Outings
86=465000,I25,25,Club Expenses
87=465010,,,Club Exps - Computer Club
88=465020,,,Club Exps - Wildlife club etc.
89=480000,I25,25,Capital Expenditure
90=480010,,,Capital Exps - Land and Buildings
91=480020,,,Capital Exps - Ground Equipment
92=480030,,,Capital Exps - Admin Equipment
93=480040,,,Capital Exps - Motor Vehicles Etc.
94=510000,B10,40,General Reserve Funds
95=515000,B10,40,Capital Expenditure Reserve
96=520000,B15,45,Accumulated Income / (Deficit)
97=550000,B25,55,Long Term Liabilities
98=560000,B30,58,Installment Sale Creditors
99=615000,B35,62,Ground Equipment - Net Value
100=615010,,,Ground Equipment - @ Cost
101=615020,,,Ground Equipment - Accum Depre
102=700000,B45,71,Goodwill / Intangible Assets
103=710000,B40,70,Investments
104=770000,B50,72,Inventory Control Account
105=800000,B55,74,Customer / Fee Control Account
106=820010,,,Prepayments / Deferred Expenses
107=820020,,,Staff Loans
108=920010,,,Accounting / Audit Fee Accrual
109=920020,,,Other Accruals
110=925000,B80,88,Salary and Wages Control
111=930000,B80,88,Provision For Fee Income

[Tax]
[Country]
1=South Africa (Vat)

[TaxPercentages]
1=Vat - Standard Rate,14,06041993,31121999
2=Zero Rated,00,01091991,31121999
3=Exempt/Non Suppl,00,01091991,31121999
4=Bad Debts,14,06041993,31121999
5=Capital Goods,14,06041993,31121999
6=Vat Adjustment,100,01091991,31121999

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

[TaxBoxNames]
1=1,Output
2=2,Zero Rated
3=3,Exempt and non-supply
4=12,Other Output Tax
5=14,Capital Goods
6=15,Input Tax
7=17,Bad Debts
8=18,Other Input Tax
9=25,Miscellaneous

[InventoryBoxes]
1=E01D,15,02,03,17,14,15
2=E01C,01,02,03,17,14,01
3=E02D,01,02,03,17,25,01
4=E02C,01,02,03,17,25,01
5=E03D,01,02,03,17,25,01
6=E03C,01,02,03,17,25,01
7=E04D,15,25,25,25,14,15
8=E04C,15,25,25,25,14,15
9=E05D,15,25,25,25,14,15
10=E05C,15,25,25,25,14,15
11=E06D,25,25,25,25,25,25
12=E06C,25,25,25,25,25,25


[CashBookBoxes]
1=P01D,15,25,25,25,14,15
2=P01C,15,25,25,25,14,15
3=R01D,01,02,03,25,25,01
4=R01C,01,02,03,25,25,01

[InventoryGroups]
[GoodsAndServices]
1=001,Inventory Goods,100000,200000,200000,210000,770000,215000
2=002,Services,100000,200000,200000,210000,770000,215000

[Services]
1=001,Services,100000,200000,200000,210000,770000,215000

[PeriodStartMonth]
1=3