A110
Land
10
O
B
A0
A120
Buildings - Cost
A121
Buildings - Acc Depn
A210
Fixtures and Fittings - Cost
12
A211
Fixtures and Fitts. - Acc Depn
A310
Plant and Equipment - Cost
13
A311
Plant and Equipment - Acc Depn
A410
Motor Vehicles - Cost
14
A411
Motor Vehicles - Acc Depn
B110
Goodwill
20
B0
E111
Stock
40
E0
E120
Work in Progress
E250
VAT Reclaimable (Inputs)
51
E410
Trade Debtors
42
E420
Other Debtors
43
E510
Prepayments
E810
Bank Balance/(Overdraft)
46
E811
Bank Deposit Account
E820
Cash Account
C
F110
Hire Purchase Creditor
50
F0
F230
PAYE and NIC for Remit
52
F250
VAT Due (Outputs)
F410
Trade Creditors
53
F420
Other Creditors
54
F510
Accruals
F530
Bad Debt Provision
H110
Long term Loan
70
H0
H120
Property Mortgage
M110
Capital - Brought Forward
60
M0
M111
Capital Introduced
61
M112
Proprietor's Drawings
62
N110
Sales and/or Work Done
01
P
N0
N120
Other Earnings
02
P120
Purchases
03
P0
P130
Opening Stock (P&L)
P131
Closing Stock (P&L)
04
P220
Direct Wages & Salaries
P230
Subcontractors
P231
Plant Hire
R110
Interest Received
R0
R210
Discount Received
R910
Other Income
T110
Indirect Wages and Salaries
11
T0
T111
Employers NIC
T112
Pension & Other Empl.Benefits
T210
Rates & Water Charges
T211
Rent
T212
Insurances
T213
Heat, Light & Power
T214
Cleaning Costs
T220
Postage
15
T221
Telephone & Facsimile Charges
T222
Stationery and Printing
16
T229
Sundry Expenses
17
T310
Motor Expenses
T320
Other Travel
21
T321
Subsistence
T410
Repairs and Renewals
22
T420
Depreciation of Fixed Assets
23
T429
Profit/Loss on Asset Disposal
24
T510
Accountancy Fees
30
T511
Legal Costs
31
T710
Advertising & Promotion
32
T711
Entertaining
33
T715
Discount Allowed
35
T730
Bad Debts Written Off
37
T731
Incr/(Decr) Bad Debt Provision
38
T810
Loose Tools
T820
Lease Rentals & Charges
41
T910
Bank Interest/Charges
T920
Hire Purchase Interest/Charges
T930
Loan Interest
44
Z110
Debtors Suspense Account
Z0
Z210
Creditors Suspense Account