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