8010
Freehold Property
Fixed Asset
8011
Leasehold Property
8020
Plant And machinery
8021
P/M Depreciation
8030
Office Equipment
8031
O/E Depreciation
8040
Furniture And fixtures
8041
F/F Depreciation
8050
Motor Vehicles
8051
M/v Depreciation
7001
Stock
Current Asset
7002
Work In Progress
7003
Finished Goods
7100
Debtors Control
7101
Sundry Debtors
7102
Other Debtors
7109
Prepayments
7200
Bank Account
Bank
7210
Bank Deposit Account
7220
Building Society Account
7230
Petty Cash
6100
Creditors Control
Liability
6101
Sundry Creditors
6102
Other Creditors
6109
Accruals
6200
VAT Control
6201
Vat Liability
6210
P.A.Y.E.
6211
National Insurance
6230
Pension Fund
6300
Loans
6310
Hire Purchase
6320
Corporation Tax
6330
Mortgages
5000
Ordinance Shares
Financed By
5001
Preference Shares
5100
Reserves
5101
Undistributed Reserves
5200
Profit And Loss Account
1000
Sales Type A
Sales
1001
Sales Type B
1002
Sales Type C
1009
Discounts
1100
Sales Type D
1101
Sales Type E
1200
Sales Of Assets
1900
Miscellaneous Income
1901
Royalties Received
1902
Commissions Received
1903
Insurance Claims
1904
Rent Income
1905
Distribution And Carriage
2000
Materials Purchases
Purchases
2001
Materials Imported
2002
Miscellaneous Purchases
2003
Packaging
2009
Discounts Taken
2100
Carriage
2101
Duty
2102
Transport Insurance
2200
Opening Stock
2201
3000
Productive Labour
Direct Cost
3001
Cost Of Sales Labour
3002
Sub-Contractors
3100
Sales Commissions
3200
Sales Promotions
3201
Advertising
3202
Gifts And samples
3203
P.R. (lit. & brochures)
3900
Miscellaneous Expenses
4001
Directors Salaries
Overhead
4002
Directors Remuneration
4003
Staff Salaries
4004
Wages - Regular
4005
Wages - Casual
4006
Employers N.I.
4007
Employers Pensions
4008
Recruitment Expenses
4100
Rent
4102
Water Rates
4103
General Rates
4104
Premises Insurance
4200
Electricity
4201
Gas
4202
Oil
4203
Other Heating Costs
4300
Fuel And Oil
4301
Repairs And Servicing
4302
Licences
4303
Vehicle Insurance
4304
Misc. Motor Expenses
4400
Travelling
4401
Car Hire
4402
Hotels
4403
U.K. Entertainment
4404
Overseas Entertainment
4405
Overseas Travelling
4406
Subsistence
4500
Printing
4501
Postage And Carriage
4502
Telephone
4503
Telex/Telegram/Facsimile
4504
Office Stationery
4505
Books Etc.
4600
Legal Fees
4601
Audit & Accountancy Fees
4602
Consultancy Fees
4603
Professional Fees
4700
Equipment Hire
4701
Office Machine Maint.
4800
Repairs And Renewals
4801
Cleaning
4802
Laundry
4803
Premises Expenses (mics)
4900
Bank Interest Paid
4901
Bank Charges
4902
Currency Charges
4903
Loan Interest Paid
4904
H.P. Interest
4905
Credit Charges
0000
Depreciation
0100
Bad Debt Write Off
0102
Bad Debt Provision
0200
Donations
0201
Subscriptions
0202
Clothing Costs
0203
Training Costs
0204
Insurance
0205
General Sundries
9999
Mispostings
8100
Suspense Account
5199
P&L Balance Forward
5201
Profit & Loss