Personal Computer World 1997 June/Personal_Computer_World_Jun_97.iso/multi/soho/data.2/ASSIST.AUS

INI File | 1996-08-04 | 46.3 KB | 1,282 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=350000,I25,25,Discount Allowed for Cash
#INTEREST=275000,I20,20,Interest Received
8=510000,B15,45,Retained Income / (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, Tax Control 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 and Promotions
5=315000,I25,25,Bad Debts Written Off
6=320000,I25,25,Bank Charges
7=325000,I25,25,Cleaning
8=330000,I25,25,Computer Expenses
9=335000,I25,25,Consulting Fees
10=340000,I25,25,Courier and Postage Expenses
11=345000,I25,25,Depreciation
12=360000,I25,25,Donations
13=365000,I25,25,Electricity and 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 Fees
21=405000,I25,25,Levies
22=415000,I25,25,Motor Vehicle Expenses
23=420000,I25,25,Printing and Stationery
24=430000,I25,25,Rent Paid
25=435000,I25,25,Repairs and Maintenance
26=440000,I25,25,Salaries and Wages
27=445000,I25,25,Staff Training
28=450000,I25,25,Staff Welfare
29=455000,I25,25,Subscriptions
30=460000,I25,25,Telephone and Fax
31=465000,I25,25,Travel and Accomodation
32=480000,I30,30,Normal Taxation
33=485000,I30,30,Deferred Taxation
34=490000,I35,35,Dividends Declared / Paid
35=540000,B25,55,Long Term Liabilities
36=550000,B30,58,Instalment Sale Creditors
37=610000,B35,60,Land and Buildings - Net Value
38=610010,,,Land and Buildings - @ Cost
39=610020,,,Land and Buildings - Accum Depre
40=620000,B35,62,Motor Vehicles - Net Value
41=620010,,,Motor Vehicles - @ Cost
42=620020,,,Motor Vehicles - Accum Depre
43=625000,B35,63,Computer Equipment - Net Value
44=625010,,,Computer Equipment - @ Cost
45=625020,,,Computer Equipment - Accum Depre
46=630000,B35,64,Office Equipment - Net Value
47=630010,,,Office Equipment - @ Cost
48=630020,,,Office Equipment - Accum Depre
49=635000,B35,65,Furniture and Fittings - Net value
50=635010,,,Furniture and Fitt. - @ Cost
51=635020,,,Furniture and Fitt. - Accum Depre
52=660000,B35,66,Other Fixed Assets - Net Value
53=660010,,,Other Fixed Assets - @ Cost
54=660020,,,Other Fixed Assets - Accum Depre
55=700000,B45,71,Goodwill / Intangible Assets
56=710000,B40,70,Investments
57=820000,B65,78,Sundry Customers
58=920000,B80,88,Sundry Suppliers / Accruals
59=930000,B75,88,Taxation Payable

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

[Service - Pty Ltd]
1=100000,I10,10,Service / Fee Income
2=200000,I15,15,Operating Costs / C.O.S.
3=210000,I15,15,Other Direct Operating Costs
4=215000,I15,15,Other Indirect Operating Costs
5=285000,I15,15,P/L on Foreign Currency Exchange
6=310000,I25,25,Accounting Fees
7=355000,I25,25,Directors Fees and Remuneration
8=380010,,,Gen Exps - Gifts
9=380020,,,Gen Exps - Fines
10=415010,,,M.V. - Petrol and Oil
11=415020,,,M.V. - Repairs and Maintenance
12=415030,,,M.V. - 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=505000,B10,40,Share Capital
20=530000,B20,50,Shareholders and Directors Loans
21=560000,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 Doubtfull Debts
28=820010,,,Prepayments / Deferred Exps
29=820020,,,Staff Loans
30=920010,,,Accounting 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
35=940000,B80,90,Provision for Future Expenses
36=940010,,,Provision for Insurance
37=940020,,,Provision for Salary Bonus

[Retail - Pty Ltd]
1=230000,I15,15,Freight on Goods Purchased
2=235000,I15,15,Packaging Costs
3=250000,I15,15,P/L on Foreign Currency Exchange
4=310000,I25,25,Accounting Fees
5=355000,I25,25,Directors Fees and Remuneration
6=380010,,,Gen Exps - Gifts
7=380020,,,Gen Exps - Fines
8=415010,,,M.V. - Petrol and Oil
9=415020,,,M.V. - Repairs and Maintenance
10=415030,,,M.V. - 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=505000,B10,40,Share Capital
18=530000,B20,50,Shareholders and Directors Loans
19=560000,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 Doubtfull Debts
28=820010,,,Prepayments / Deferred Exps
29=820020,,,Staff Loans
30=920010,,,Accounting 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
35=940000,B80,90,Provision for Future Expenses
36=940010,,,Provision for Insurance
37=940020,,,Provision for Salary Bonus

[Retail - Partnership]
1=230000,I15,15,Freight on Goods Purchased
2=235000,I15,15,Packaging Costs
3=250000,I15,15,P/L on Foreign Currency Exchange
4=310000,I25,25,Accounting Fees
5=380010,,,Gen Exps - Gifts
6=380020,,,Gen Exps - Fines
7=415010,,,M.V. - Petrol and Oil
8=415020,,,M.V. - Repairs and Maintenance
9=415030,,,M.V. - Insurance and Licence
10=438000,I25,25,Royalty Expenses
11=465010,,,Travel - Local
12=465020,,,Travel - Overseas
13=485000,I30,35,P/L Distribution to Partners
14=485010,,,Pft/Loss - Partner A
15=485020,,,Pft/Loss - Partner B
16=505000,B10,40, Undistributed Profit / (Loss)
17=520000,B20,50,Capital/Distrib Acc. - Partner A
18=520010,,,Capital Introduced- Partner A
19=520020,,,Share of Pft/(Loss) - Partner A
20=520030,,,Salary Paid - Partner A
21=520040,,,Drawings - Partner A
22=520050,,,Interest Received - Partner A
23=520060,,,Expenses incurred - Partner A
24=522000,B20,50,Capital/Distrib Acc. - Partner B
25=522010,,,Capital Introduced - Partner B
26=522020,,,Share of Pft/(Loss) - Partner B
27=522030,,,Salary Paid - Partner B
28=522040,,,Drawings - Partner B
29=522050,,,Interest Received - Partner B
30=522060,,,Expenses incurred - Partner B
31=615000,B35,61,Plant and Machinery - Net Value
32=615010,,,Plant and Machinery - @ Cost
33=615020,,,Plant and Machinery - Accum Depre
34=710100,,,Listed Shares - @ Cost
35=710200,,,Unlisted Shares - @ Cost
36=720000,B40,70,Shares in Subsidiary Companies
37=740000,B40,70,Loans To / (From) Subsidiary Co's
38=805000,B55,74,Less: Provision For Doubtfull Debts
39=820010,,,Prepayments / Deferred Exps
40=820020,,,Staff Loans
41=920010,,,Accounting Accrual
42=920020,,,Other Accruals
43=925000,B80,88,Salary and Wages Control
44=940000,B80,90,Provision for Future Expenses
45=940010,,,Provision for Insurance
46=940020,,,Provision for Salary Bonus

Retail - Sole Trader]
1=230000,I15,15,Freight on Goods Purchased
2=235000,I15,15,Packaging Costs
3=250000,I15,15,P/L on Foreign Currency Exchange
4=310000,I25,25,Accounting Fees
5=380010,,,Gen Exps - Gifts
6=380020,,,Gen Exps - Fines
7=415010,,,M.V. - Petrol and Oil
8=415020,,,M.V. - Repairs and Maintenance
9=415030,,,M.V. - Insurance and Licence
10=438000,I25,25,Royalty Expenses
11=465010,,,Travel - Local
12=465020,,,Travel - Overseas
13=520000,B20,50,Owners Loan Accounts
14=520010,,,Capital / Profit
15=520020,,,Drawings - Personal
16=520030,,,Interest on Loan Account
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=720000,B40,70,Shares in Subsidiary Companies
23=740000,B40,70,Loans To / (From) Subsidiary Co's
24=805000,B55,74,Less: Provision For Doubtfull Debts
25=820010,,,Prepayments / Deferred Exps
26=820020,,,Staff Loans
27=920010,,,Accounting Accrual
28=920020,,,Other Accruals
29=925000,B80,88,Salary and Wages Control
30=940000,B80,90,Provision for Future Expenses
31=940010,,,Provision for Insurance
32=940020,,,Provision for Salary Bonus

[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,Accounting Fees
6=355000,I25,25,Directors Fees and Emoluments
7=380010,,,Gen Exps - Gifts
8=380020,,,Gen Exps - Fines
9=410000,I25,25,Members Salaries
10=415010,,,M.V. - Petrol and Oil
11=415020,,,M.V. - Repairs and Maintenance
12=415030,,,M.V. - 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=505000,B10,40,Share Capital/Members Contribution
19=530000,B20,50,S.Holders/ Directors/ Members Loans
20=560000,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 Doubtfull Debts
25=820010,,,Prepayments / Deferred Exps
26=820020,,,Staff Loans
27=920010,,,Accounting 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
32=940000,B80,90,Provision for Future Expenses
33=940010,,,Provision for Insurance
34=940020,,,Provision for Salary Bonus

[Construction]
1=100000,I10,10,Construction Contract Sales Income
2=200000,I15,15,Contracting Materials / C.O.S.
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 - Achitect/Draw Fee
12=230020,,,Disburse - Elec 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 - P and M
25=240300,,,O/Hs - Fuel and Oil - M.Vs
26=240320,,,O/Hs - Fuel and Oil - P and M
27=240400,,,O/Hs - Insurance - General
28=240420,,,O/Hs - Insurance - M.V.s
29=240500,,,O/Hs - Repairs and Maint - M.V.s
30=240520,,,O/Hs - Repairs and Maint - P and M
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 Exps
35=250010,,,Sell Exps - Advertising
36=250020,,,Sell Exps - Agents Commission
37=250030,,,Sell Exps - Showhouse Decor
38=755000,I15,15,Construction Costs - Other
39=260000,I15,15,Construction W.I.P.
40=265000,I15,15,P/L on Foreign Currency Exchange
41=310000,I25,25,Accounting Fees
42=308000,I25,25,Administration Fees
43=355000,I25,25,Directors Fees and Remuneration
44=380010,,,Gen Exps - Gifts
45=380020,,,Gen Exps - Fines
46=410000,I25,25,Salaries
47=415010,,,M.V. - Petrol and Oil
48=415020,,,M.V. - Repairs and Maintenance
49=415030,,,M.V. - 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=505000,B10,40,Share Capital
56=530000,B20,50,Shareholders/Directors Loans
57=560000,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,Invent. Control - Raw Materials
64=760000,B50,72,Invent Control - W.I.P.
65=770000,B50,72,Inventory Control - Fin Goods
66=805000,B55,74,Less: Provision For Doubtfull Debts
67=820010,,,Prepayments / Deferred Exps
68=820020,,,Staff Loans
69=920010,,,Accounting 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
74=940000,B80,90,Provision for Future Expenses
75=940010,,,Provision for Insurance
76=940020,,,Provision for Salary Bonus

[Consulting]
1=100000,I10,10,Fee Income / Sales
2=105000,I10,10,Fee Income / Sales (+ Sub Accs)
3=105010,,,Fees - Direct Consulting Fees
4=105020,,,Fees - External Consulting Fees
5=105030,,,Sales - Reimbursable Expenses
6=105099,,,Sales - General
7=200000,I15,15,Operating Expenses / C.O.S.
8=205000,I15,15,Operating Expenses / C.O.S.
9=205010,,,C.O.S. - Direct Costs - General
10=205020,,,C.O.S. - External Consulting Costs
11=205030,,,C.O.S. - Reimbursable Costs
12=205099,,,C.O.S. - General
13=210000,I15,15,Operating Costs - General
14=215000,I15,15,Operating Costs - Other
15=250000,I15,15,P/L on Foreign Currency Exchange
16=310000,I25,25,Accounting Fees
17=355000,I25,25,Directors Fees and Remuneration
18=380010,,,Gen Exps - Gifts
19=380020,,,Gen Exps - Fines
20=410000,I25,25,Salaries
21=415010,,,M.V. - Petrol and Oil
22=415020,,,M.V. - Repairs and Maintenance
23=415030,,,M.V. - 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=505000,B10,40,Share Capital
30=530000,B20,50,Shareholders / Directors Loans
31=560000,B30,58,Deferred Taxation Provision
32=720000,B40,70,Shares in Subsidiary Companies
33=740000,B40,70,Loans To / (From) Subsidiary Co's
34=770000,B50,72,Other Assets
35=805000,B55,74,Less: Provision For Doubtfull Debts
36=820010,,,Prepayments / Deferred Exps
37=820020,,,Staff Loans
38=920010,,,Accounting Fee Accrual
39=920020,,,Other Accruals
40=925000,B80,88,Salary and Wages Control
41=930000,B75,88,Taxation Payable
42=935000,B80,88,Dividends Payable
43=940000,B80,90,Provision for Future Expenses
44=940010,,,Provision for Insurance
45=940020,,,Provision for Salary Bonus

[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 - M V Service and 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. - M V Service and Repairs
13=205040,,,C.O.S. - Forcourt 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,P/L on Foreign Currency Exchange
22=310000,I25,25,Accounting Fees
23=355000,I25,25,Directors Fees and Remuneration
24=380010,,,Gen Exps - Gifts
25=380020,,,Gen Exps - Fines
26=410000,I25,25,Salaries
27=415010,,,M.V. - Petrol and Oil
28=415020,,,M.V. - Repairs and Maintenance
29=415030,,,M.V. - 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=505000,B10,40,Share Capital
36=530000,B20,50,S.Holders/ Directors
37=560000,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,Invent. Control - Motor Vehicles
44=755000,B50,72,Invent. Control - Petrol and Oil
45=760000,B50,72,Invent. Control - Service Parts
46=765000,B50,72,Invent. Control - Forcourt Stock
47=770000,B50,72,Invent. Control - Other Stock
48=780000,B50,73,M.V. Recon Recovery Account
49=780100,,,Repair Costs Recovery
50=780200,,,Direct Costs Recovery
51=780300,,,Other Costs Recovery
52=805000,B55,74,Less: Provision For Doubtfull Debts
53=820010,,,Prepayments / Deferred Exps
54=820020,,,Staff Loans
55=920010,,,Accounting Fee Accrual
56=920020,,,Other Accruals
57=925000,B80,88,Salary and Wages Control
58=930000,B75,88,Taxation Payable
59=935000,B80,88,Dividends Payable
60=940000,B80,90,Provision for Future Expenses
61=940010,,,Provision for Insurance
62=940020,,,Provision for Salary Bonus

[Hotel]
1=100000,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=200000,I15,15,Purchases / C.O.S. - Food
8=205000,I15,15,Purchases / C.O.S. - Beverages
9=210000,I15,15,Purchases / C.O.S. - Containers
10=215000,I15,15,Inventory Adjustment
11=220000,I15,15,Inventory Count Variance
12=220010,,,Inventory Count Var - Food
13=220010,,,Inventory Count Var - Beverages
14=220010,,,Inventory Count Var - Containers
15=250000,I15,15,P/L on Foreign Currency Exchange
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=285000,I20,20,Bad Debts Recovered
20=290000,I20,20,Sundry Income
21=300000,I25,25,Accounting Fees
22=305000,I25,25,Advertising and Promotions
23=310000,I25,25,Accounting Fees
24=315000,I25,25,Bad Debts Written Off
25=320000,I25,25,Bank Charges
26=325000,I25,25,Cash Discount Allowed
27=330000,I25,25,Cleaning
28=335000,I25,25,Computer Expenses
29=340000,I25,25,Consulting Fees
30=345000,I25,25,Courier and Postage Expenses
31=350000,I25,25,Depreciation
32=355000,I25,25,Directors Fees and Remuneration
33=360000,I25,25,Donations
34=365000,I25,25,Electricity and Water
35=370000,I25,25,Entertainment and Music
36=375000,I25,25,Finance Charges
37=378000,I25,25,Flowers and Display
38=380000,I25,25,General Expenses
39=382000,I25,25,Hire of Equipment
40=385000,I25,25,Insurance
41=390000,I25,25,Interest Paid
42=395000,I25,25,Leasing Charges
43=400000,I25,25,Legal / Collection Fees
44=405000,I25,25,Levies / Licencing Fees
45=410000,I25,25,Salaries
46=415000,I25,25,Motor Vehicle Expenses
47=418000,I25,25,Music, Musicians and Artists
48=420000,I25,25,Printing and Stationery
49=430000,I25,25,Rent Paid
50=435000,I25,25,Repairs and Maintenance
51=425010,,,RandM - Audio Visual Equip
52=425015,,,RandM - Building
53=425020,,,RandM - Electrical Appliances
54=425030,,,RandM - General
55=425040,,,RandM - Kitchen Equipment
56=425050,,,RandM - Other Etc.
57=438000,I25,25,Replacements
58=438010,,,Replacement - Linen
59=438020,,,Replacement - Crockery
60=438030,,,Replacement - Glassware
61=438040,,,Replacement - Kitchen Equip
62=438050,,,Replacement - Cutlery
63=438060,,,Replacement - Furn and Fittings
64=438070,,,Replacement - Other
65=440000,I25,25,Salaries and Wages
66=445000,I25,25,Staff Welfare
67=450000,I25,25,Staff Training
68=455000,I25,25,Subscriptions
69=460000,I25,25,Telephone and Fax
70=465000,I25,25,Travel and Accomodation Expenses
71=465010,,,Travel - Local
72=465010,,,Travel - Overseas
73=480000,I30,30,Normal Taxation
74=485000,I35,35,Dividends Declared / Paid
75=505000,B10,40,Share Capital
76=510000,B15,45,Retained Income/(Accumulated Loss)
77=530000,B20,50,S.Holders/ Directors Loans
78=540000,B25,55,Long Term Liabilities
79=550000,B30,58,Instalment Sale Creditors
80=640000,B35,66,Carpets and Curtains - Net Value
81=640010,,,Carpets and Curtains - @ Cost
82=640020,,,Carpets and Curtains - Accum Depre
83=645000,B35,66,Linen and Bedding - Net Value
84=645010,,,Linen and Bedding - @ Cost
85=645020,,,Linen and Bedding - Accum Depre
86=650000,B35,66,Cutlery and Crockery - Net Value
87=650010,,,Cutlery and Crockery - @ Cost
88=650020,,,Cutlery and Crockery - Accum Depre
89=650000,B35,66,Audio and Elec Equip - Net Value
90=655010,,,Audio and Elec Equip - @ Cost
91=655020,,,Audio and Elec Equip - Accum Depre
92=700000,B45,71,Goodwill / Intangible Assets
93=710000,B40,70,Investments
94=710100,,,Listed Shares - @ Cost
95=710200,,,Unlisted Shares - @ Cost
96=720000,B40,70,Shares in Subsidiary Companies
97=740000,B40,70,Loans To / (From) Subsidiary Co's
98=750000,B50,72,Inventory Control - Food
99=760000,B50,72,Inventory Control - Beverages
100=770000,B50,72,Inventory Control - Containers
101=800000,B55,74,Customer Control Account
102=805000,B55,74,Less: Provision For Doubtfull Debts
103=820010,,,Prepayments / Deferred Exps
104=820020,,,Staff Loans
105=820000,B65,78,Sundry Customers
106=900000,B70,80,Supplier Control Account
107=920000,B80,88,Sundry Suppliers
108=920010,,,Accounting Fee Accrual
109=920020,,,Other Accruals
110=925000,B80,88,Salary and Wages Control
111=930000,B75,88,Taxation Payable
112=935000,B80,88,Dividends Payable
113=940000,B80,90,Provision for Future Expenses
114=940010,,,Provision for Insurance
115=940020,,,Provision for Salary Bonus
116=950000,B75,85,Vat/Tax Control Account
117=951000,B75,85,Vat/Tax Provision Account

[Professional Services]
1=100000,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=200000,I15,15,Direct Operating Costs
7=210000,I15,15,Operating Costs - General
8=215000,I15,15,Operating Costs - Other
9=250000,I15,15,P/L on Foreign Currency Exchange
10=310000,I25,25,Accounting Fees
11=355000,I25,25,Directors Fees and Remuneration
12=380010,,,Gen Exps - Gifts
13=380020,,,Gen Exps - Fines
14=410000,I25,25, Salaries
15=415010,,,M.V. - Petrol and Oil
16=415020,,,M.V. - Repairs and Maintenance
17=415030,,,M.V. - Insurance and 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
24=530000,B20,50,S.Holders/ Directors 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=770000,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 Fee Accrual
33=920020,,,Other Accruals
34=925000,B80,88,Salary and 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=100000,I10,10,Rental Income
2=200000,Direct Operating Costs
3=205000,I15,15,Operating / Property Exps
4=205010,,,Prop Exps - Insurance
5=205020,,,Prop Exps - Rates and Taxes
6=205030,,,Prop Exps - Repairs and Maint.
7=205040,,,Prop Exps - Other
8=210000,I15,15,Property Costs - General
9=215000,I15,15,Property Expenses - Other
10=250000,I15,15,P/L on Foreign Currency Exchange
11=310000,I25,25,Accounting Fees
12=355000,I25,25,Directors Fees and Remuneration
13=380010,,,Gen Exps - Gifts
14=380020,,,Gen Exps - Fines
15=410000,I25,25,Salaries
16=415010,,,M.V. - Petrol and Oil
17=415020,,,M.V. - Repairs and Maintenance
18=415030,,,M.V. - Insurance and Licence
19=465010,,,Travel - Local
20=465020,,,Travel - Overseas
21=480000,I30,30,Normal Taxation
22=482000,I30,30,Deferred Taxation
23=485000,I35,35,Dividends Declared / Paid
24=505000,B10,40,Share Capital
25=530000,B20,50,S.Holders/ Directors Loans
26=560000,B30,58,Deferred Taxation Provision
27=720000,B40,70,Shares in Subsidiary Companies
28=740000,B40,70,Loans To / (From) Subsidiary Co's
29=770000,B50,72,Other Assets
30=805000,B55,74,Less: Provision For Doubtfull Debts
31=820010,,,Prepayments / Deferred Exps
32=820020,,,Staff Loans
33=920010,,,Accounting Fee Accrual
34=920020,,,Other Accruals
35=925000,B80,88,Salary and Wages Control
36=930000,B75,88,Taxation Payable
37=935000,B80,88,Dividends Payable
38=940000,B80,90,Provision for Future Expenses
39=940010,,,Provision for Insurance
40=940020,,,Provision for Salary Bonus

[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=105050,,,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=205050,,,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,P/L on Foreign Currency Exchange
21=310000,I25,25,Accounting Fees
22=355000,I25,25,Directors Fees and Remuneration
23=380010,,,Gen Exps - Gifts
24=380020,,,Gen Exps - Fines
25=410000,I25,25,Salaries
26=415010,,,M.V. - Petrol and Oil
27=415020,,,M.V. - Repairs and Maintenance
28=415030,,,M.V. - 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=505000,B10,40,Share Capital
35=530000,B20,50,S.Holders/ Directors
36=560000,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 Doubtfull Debts
44=820010,,,Prepayments / Deferred Exps
45=820020,,,Staff Loans
46=920010,,,Accounting 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
51=940000,B80,90,Provision for Future Expenses
52=940010,,,Provision for Insurance
53=940020,,,Provision for Salary Bonus

[Restaurant]
1=100000,I10,10,Sales
2=110000,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,P/L on Foreign Currency Exchange
16=310000,I25,25,Accounting Fees
17=355000,I25,25,Directors Fees and Remuneration
18=380010,,,Gen Exps - Gifts
19=380020,,,Gen Exps - Fines
20=410000,I25,25,Salaries
21=415010,,,M.V. - Petrol and Oil
22=415020,,,M.V. - Repairs and Maintenance
23=415030,,,M.V. - 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=505000,B10,40,Share Capital
30=530000,B20,50,S.Holders/ Directors
31=560000,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 Doubtfull Debts
39=820010,,,Prepayments / Deferred Exps
40=820020,,,Staff Loans
41=920010,,,Accounting 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
46=940000,B80,90,Provision for Future Expenses
47=940010,,,Provision for Insurance
48=940020,,,Provision for Salary Bonus

[Travel Agency]
1=100000,I10,10,Commission Income
2=120000,I10,10,Recovery of Ops Disbursements
3=200000,I15,15,Operating Costs - General 1
4=210000,I15,15,Operating Costs - General 2
5=215000,I15,15,Operating Costs - Other
6=220000,I15,15,Operating Costs - Disbursements
7=250000,I15,15,P/L on Foreign Currency Exchange
8=310000,I25,25,Accounting Fees
9=355000,I25,25,Directors Fees and Remuneration
10=380010,,,Gen Exps - Gifts
11=380020,,,Gen Exps - Fines
12=410000,I25,25,Salaries
13=415010,,,M.V. - Petrol and Oil
14=415020,,,M.V. - Repairs and Maintenance
15=415030,,,M.V. - Insurance and Licence
16=465010,,,Travel - Local
17=465020,,,Travel - Overseas
18=480000,I30,30,Normal Taxation
19=482000,I30,30,Deferred Taxation
20=485000,I35,35,Dividends Declared / Paid
21=505000,B10,40,Share Capital
22=530000,B20,50,S.Holders/ Directors Loans
23=560000,B30,58,Deferred Taxation Provision
24=720000,B40,70,Shares in Subsidiary Companies
25=740000,B40,70,Loans To / (From) Subsidiary Co's
26=770000,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 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
35=940000,B80,90,Provision for Future Expenses
36=940010,,,Provision for Insurance
37=940020,,,Provision for Salary Bonus

[Medical Practitioner - Sole Trader]
1=100000,I10,10,Fee Income
2=120000,I10,10,Dispensary Sales
3=200000,I15,15,Dispensary C.O.S./ Purchases
4=210000,I15,15,Dispensary Inventory Adjust
5=215000,I15,15,Dispensary Invent. Count Var.
6=270000,I20,20,Discount Received
7=275000,I20,20,Interest Received
8=250000,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,Cleaning
15=330000,I25,25,Computer Expenses
16=335000,I25,25,Consulting Fees
17=340000,I25,25,Courier and Postage Expenses
18=345000,I25,25,Depreciation
19=350000,I25,25,Discount Allowed for Cash
20=360000,I25,25,Donations
21=365000,I25,25,Electricity and 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 and Dry Cleaning
28=395000,I25,25,Leasing Charges
29=400000,I25,25,Legal Fees
30=405000,I25,25,Levies
31=408000,I25,25,Locum Fees
32=410000,I25,25,Magazines and Periodicals
33=412000,I25,25,Medical and Surgical Supplies
34=415000,I25,25,Motor Vehicle Expenses
35=420000,I25,25,Printing and Stationery
36=430000,I25,25,Rent Paid
37=435000,I25,25,Repairs and Maintenance
38=440000,I25,25,Salaries and Wages
39=445000,I25,25,Staff Welfare
40=450000,I25,25,Staff Training
41=455000,I25,25,Subscriptions
42=460000,I25,25,Telephone and Fax
43=465000,I25,25,Travel and 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,Instalment Sale Creditors
49=640000,B35,65,Medical Equipment - Net value
50=640010,,,Medical Equipment - @ Cost
51=640020,,,Medical Equipment - Accum Depre
52=700000,B45,71,Goodwill / Intangible Assets
53=710000,B40,70,Investments
54=770000,B50,72,Inventory Control Account
55=800000,B55,74,Customer Control Account
56=820000,B65,78,Sundry Customers
57=900000,B70,80,Supplier Control Account
58=920000,B80,88,Sundry Suppliers / Accruals
59=950000,B75,85,Vat / Tax Control Account
60=951000,B75,85,Vat / Tax Provision Account

[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 C.O.S./ Purchases
7=210000,I15,15,Dispensary Inventory Adjust
8=215000,I15,15,Dispensary Invent. Count Var.
9=270000,I20,20,Discount Received
10=275000,I20,20,Interest Received
11=280000,I20,20,P/L on Sale of Non Current Assets
12=290000,I20,20,Sundry Income
13=300000,I25,25,Accounting Fees
14=305000,I25,25,Assistant Fees
15=315000,I25,25,Bad Debts Written Off
16=320000,I25,25,Bank Charges
17=325000,I25,25,Cleaning
18=330000,I25,25,Computer Expenses
19=335000,I25,25,Consulting Fees
20=340000,I25,25,Courier and Postage Expenses
21=345000,I25,25,Depreciation
22=350000,I25,25,Discount Allowed for Cash
23=360000,I25,25,Donations
24=365000,I25,25,Electricity and Water
25=370000,I25,25,Entertainment Expenses
26=375000,I25,25,Finance Charges
27=380000,I25,25,General Expenses
28=385000,I25,25,Insurance
29=390000,I25,25,Interest Paid
30=392000,I25,25,Laundry and Dry Cleaning
31=395000,I25,25,Leasing Charges
32=400000,I25,25,Legal / Collection Fees
33=405000,I25,25,Levies / Licencing Fees
34=408000,I25,25,Locum Fees
35=410000,I25,25,Magazines and Periodicals
36=412000,I25,25,Medical and Surgical Supplies
37=415000,I25,25,Motor Vehicle Expenses
38=420000,I25,25,Printing and Stationery
39=430000,I25,25,Rent Paid
40=435000,I25,25,Repairs and Maintenance
41=440000,I25,25,Salaries and Wages
42=445000,I25,25,Staff Welfare
43=450000,I25,25,Staff Training
44=455000,I25,25,Subscriptions
45=460000,I25,25,Telephone and Fax
46=465000,I25,25,Travel and Accomodation Expenses
47=485000,I35,35,P/L Distribution to Partners
48=485010,,,Pft/Loss - Partner A
49=485020,,,Pft/Loss - Partner B
50=505000,B10,40, Undistributed Profit /(Loss)
51=520000,B20,50,Capital/Distrib Acc. - Partner A
52=520010,,,Capital Introduced- Partner A
53=520020,,,Share of Pft/(Loss) - Partner A
54=520030,,,Salary Paid - Partner A
55=520040,,,Drawings - Partner A
56=520050,,,Interest Received - Partner A
57=520060,,,Expenses incurred - Partner A
58=522000,B20,50,Capital/Distrib Acc. - Partner B
59=522010,,,Capital Introduced - Partner B
60=522020,,,Share of Pft/(Loss) - Partner B
61=522030,,,Salary Paid - Partner B
62=522040,,,Drawings - Partner B
63=522050,,,Interest Received - Partner B
64=522060,,,Expenses incurred - Partner B
65=540000,B25,55,Long Term Liabilities
66=550000,B30,58,Instalment Sale Creditors
67=640000,B35,65,Medical Equipment - Net value
68=640010,,,Medical Equipment - @ Cost
69=640020,,,Medical Equipment - Accum Depre
70=700000,B45,71,Goodwill / Intangible Assets
71=710000,B40,70,Investments
72=770000,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 / Tax Control Account
78=951000,B75,85,Vat / Tax Provision Account

[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,Miscellaneous
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 Exps
13=210000,I15,15,Other Direct Exps
14=215000,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 and Accounting 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 and Sale
24=330000,I25,25,Catering Expenses
25=335000,I25,25,Cleaning Expenses
26=340000,I25,25,Computer Expenses
27=345000,I25,25,Confirmation Expenses
28=350000,I25,25,Depreciation
29=360000,I25,25,Donations Given
30=365000,I25,25,Easter Offering Paid
31=370000,I25,25,Electricity and 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=395000,I25,25,Insurance
37=400000,I25,25,Interest Paid
38=405000,I25,25,Junior Church Exps
39=410000,I25,25,Maintenance and Cleaning
40=415000,I25,25,Motor Vehicle Expenses
41=420000,I25,25,Printing and 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 and Maintenance
47=440000,I25,25,Salaries and Wages
48=445000,I25,25,Staff Welfare
49=450000,I25,25,Services Guild
50=455000,I25,25,Sundries
51=460000,I25,25,Telephone and 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=700000,B45,71,Goodwill / Intangible Assets
61=710000,B40,70,Investments / Other Assets
62=770000,B50,72,Other Assets
63=800000,B55,74,Customer Control Account
64=820000,B65,78,Sundry Customers / Debtors
65=900000,B70,80,Supplier Control Account
66=920000,B80,88,Sundry Suppliers / Creditors
67=950000,B80,85,Other liabilities
68=951000,B80,85,Other Liabilities

[Club Accounts]
1=100000,I10,10,Subscriptions and Entrance Fees
2=110000,I10,10,Miscellaneous Income
3=120000,I10,10,Bar / Restuarant 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/Restuantant C.O.S./Purchases
14=210000,I15,15,Inventory Adjustment
15=215000,I15,15,Inventory Count Variance
16=270000,I20,20,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 and Promotions
22=315000,I25,25,Bad Debts Written Off
23=320000,I25,25,Bank Charges
24=325000,I25,25,Cleaning
25=330000,I25,25,Computer Expenses
26=335000,I25,25,Consulting Fees
27=340000,I25,25,Courier and Postage
28=345000,I25,25,Depreciation
29=350000,I25,25,Discount Allowed for Cash
30=360000,I25,25,Donations
31=365000,I25,25,Electricity and 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 and Hire Costs
38=400000,I25,25,Legal Fees
39=405000,I25,25,Magazines and Journals
40=415000,I25,25,Motor Vehicle Expenses
41=420000,I25,25,Printing and Stationery
42=430000,I25,25,Rent Paid
43=435000,I25,25,Repairs and Maintenance
44=440000,I25,25,Salaries and Wages
45=445000,I25,25,Subscriptions - Other
46=450000,I25,25,Staff Expenses
47=455000,I25,25,Sundry Expenses
48=460000,I25,25,Telephone and Fax
49=465000,I25,25,Travel and Accomodation Expenses
50=470000,I25,25,Wages - Casual
51=510000,B15,45,Accumnulated 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=615000,B35,64,Club Equipment - Net Value
58=615010,,,Club Equipment - @ Cost
59=615020,,,Club Equipment - Accum Depre
60=700000,B45,71,Goodwill / Intangible Assets
61=710000,B40,70,Investments / Deposits
62=770000,B50,72,Inventory Control Account
63=800000,B55,74,Customer Control Account
64=820000,B65,78,Sundry Customers / Debtors
65=900000,B70,80,Supplier Control Account
66=920000,B80,88,Sundry Suppliers / Accruals
67=950000,B80,85,Coupon Liabilities
68=951000,B80,85,Other Liabilities

[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,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=160020,,,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=172020,,,School Mag - Expenses
24=174000,I10,10,Special Acts - 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,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 and Promotions
36=315000,I25,25,Admin - Bad Debts Written Off
37=320000,I25,25,Admin - Bank Charges
38=325000,I25,25,Admin - Elec 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 Exps - Gifts
43=340020,,,General Exps - Other
44=345000,I25,25,Admin - Insurance
45=350000,I25,25,Admin - Interest Paid
46=350000,I25,25,Admin - Discount Allowed for Cash
47=355000,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 - Telehone 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 - Elec 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,Accademic - Department Exps
73=420010,,,Dept - English
74=420020,,,Dept - Maths
75=420030,,,Dept - 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 - Athletics
83=455020,,,Sport - Cricket
84=455030,,,Sport - Rugby etc.
85=460000,I25,25,Sport Tours and Outings
86=465000,I25,25,Club Expenses
87=465010,,,Club - Computer Club
88=465020,,,Club - Wildlife club etc.
89=480000,I25,25,Capital Expenditure
90=480010,,,Land and Buildings
91=480020,,,Ground Equipment
92=480030,,,Admin Equipment
93=480040,,,Motor Vehicles Etc.
94=505000,B10,40,General Reserve Funds
95=508000,B10,40,Capital Expenditure Reserve
96=510000,B15,45,Accumulated Income / (deficit)
97=540000,B25,55,Long Term Liabilities
98=550000,B30,58,Instalment 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=820000,B65,78,Sundry Customers
107=900000,B70,80,Supplier Control Account
108=920000,B80,88,Sundry Suppliers / Accruals
109=930000,B80,88,Provision For Fee Income
110=950000,B75,85,Vat / Tax Control Account
111=951000,B75,85,Vat / Tax Provision Account

[Tax]
[Country]
1=Australia

[TaxPercentages]
1=Sales Tax 21%,21,01011995,31121999
2=Sales Tax 31%,31,01011995,31121999
3=Sales Tax 11%,11,01011995,31121999
4=Tax on cost 21%,0,01011995,31121999
5=Tax on cost 31%,0,01011995,31121999
6=Tax on cost 11%,0,01011995,31121999

[TaxAccounts]
1=850000,Tax 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=7