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Chart of Accounts SBO_DemoUK

AcctCode AcctName AccntntCod Fixed Levels
. 100000000000000 Assets              1
. . 100011 Fixed Assets              2
. . . 103501 Tangible Assets              3
. . . . 103502 Land & Buildings              4
. . . . . 110000 211 Freehold Land 211   5
. . . . . 110020 212 Buildings 212   5
. . . . . 110520 2812 Accumulated Depreciation - Buildings 2812   5
. . . . 110521 Plant & Machinery              4
. . . . . 111000 2131 Plant and Machinery 2131   5
. . . . . 111500 2813p Accumulated Depreciation - Plant and Machinery 2813p   5
. . . . 111501 Fixtures, Fittings, Tools & Equipment              4
. . . . . 112000 214e Office Equipment 214e   5
. . . . . 112010 214f Furniture & Fittings 214f   5
. . . . . 112020 214q IT Equipment 214q   5
. . . . . 112500 2814o Accumulated Depreciation - Office Equipment 2814o   5
. . . . . 112510 2814f Accumulated Depreciation - Furniture & Fittings 2814f   5
. . . . . 112520 2814e Accumulated Depreciation - IT Equipment 2814e   5
. . . . . 112530 2814c Accumulated Depreciation - Capitalised Software 2814c   5
. . . . 112531 Motor Vehicles              4
. . . . . 113000 2133 Motor Vehicles 2133   5
. . . . . 113500 2813m Accumulated Depreciation - Motor Vehicles 2813m   5
. . 125000 3 Current Assets 3   2
. . . 125001 30 Stocks 30   3
. . . . 125002 30 Raw Materials & Comsumables 30   4
. . . . . 130000 301 Raw Materials - Stock 301 Y 5
. . . . . 130081 301r Raw Materials Returns A/c - Stock 301r Y 5
. . . . 130111 33 Work In Progress 33   4
. . . . . 131000 331 Work in Progress 331 Y 5
. . . . 131001 34 Finished Goods 34   4
. . . . . 132000 345 Finished Product - Stock 345   5
. . . . . 132008 345f Fin. Products Returns 345f   5
. . . . . 133000 3024 Spare Parts 3024   5
. . . 133011 41 Debtors 41   3
. . . . 133012 41 Trade Debtors 41   4
. . . . . 140000 411 Trade Debtors (domestic) 411 Y 5
. . . . . 140030 411f Trade Debtors (foreign) 411f Y 5
. . . . . 140090 461 Credit Card Receivables 461   5
. . . . 140211 442 Other Debtors 442   4
. . . . . 143030 4426 VAT Receivable (Input Tax) 4426   5
. . . . . 143040 4426i VAT on Imports 4426i   5
. . . . 143041 Prepayments & Accrued Income              4
. . . . . 144070 4426d Downpayments Made - Tax Clearing 4426d Y 5
. . . 153000 5 Cash At Bank and In Hand 5   3
. . . . 153001 531 Petty Cash 531   4
. . . . . 160000 5311 Petty Cash 5311 Y 5
. . . . 160001 512 Cash at Bank 512   4
. . . . . 161000 5121 Bank Account 5121 Y 5
. . . . . 161016 5112 GBP Bank No.1 (cheques received) 5112 Y 5
. 200000000000000 Liabilities              1
. . 200002 Current Liabilities              2
. . . 200003 Creditors Due Within One Year              3
. . . . 201021 Payments Received on Account              4
. . . . . 202010 419 Advance Customer Payments 419 Y 5
. . . . 202051 Trade Creditors              4
. . . . . 203000 401 Trade Creditors (domestic) 401 Y 5
. . . . . 203030 401f Trade Creditors (foreign) 401f Y 5
. . . . 203061 Other Creditors (incl. Tax & Social Security)              4
. . . . . 207000 4427 VAT Payable  (Output Tax) 4427   5
. . . . 207111 Accruals & Deferred Income              4
. . . . . 208040 408 Goods Received Not Invoiced (GRNI) Clearing 408 Y 5
. 300000000000000 Capital and Reserves              1
. . 333001 12 Profit & Loss 12   2
. . . 333002 12 Profit & Loss 12   3
. . . . 333003 12 Profit & Loss 12   4
. . . . . 340000 427 Retained Earnings 427   5
. . . . . 350000 121 Period End Closing 121 Y 5
. 400000000000000 Turnover              1
. . 350002 70 Gross Sales Revenue 70   2
. . . 350003 70 Domestic Sales 70   3
. . . . 350004 70 Domestic Sales 70   4
. . . . . 400000 701 Sales Revenue (Domestic) - Product No.1 701 Y 5
. . . . 400042 Foreign Sales              4
. . . . . 410000 701f Sales Revenue (Foreign) - Product No.1 701f Y 5
. . . . . 420000 708 Miscellaneous Revenue 708   5
. . 420001 Sales Discounts              2
. . . 420002 Sales Discounts              3
. . . . 420004 Rebates & Bonuses              4
. . . . . 450005 767a Customer Discounts for Early Payment 767a Y 5
. 500000000000000 Cost of Sales              1
. . 500002 6 Materials Expense 6   2
. . . 500003 60 Materials Expense 60   3
. . . . 500004 60 Materials Expense 60   4
. . . . . 500005 601s Raw Materials - Cost of Goods Sold 601s Y 5
. . . . . 500025 607 Finished Goods - Cost of Goods Sold 607   5
. . . . . 500045 608 Packing Materials - Cost of Goods Sold 608   5
. . . . . 500085 6024 Spare Parts - Cost of Goods Sold 6024   5
. . . . . 500135 607m Manufactured Materials - Cost of Goods Sold 607m   5
. . . . . 500180 607w Work in Progress - Inventory Change 607w Y 5
. . . . . 500200 601m+ Materials - Purchase Price Gains 601m+ Y 5
. . . . . 500210 601m- Materials - Purchase Price Losses 601m-   5
. . . . . 500500 601s+ Stock Difference Gains 601s+ Y 5
. . . . . 500510 601s- Stock Difference Losses 601s- Y 5
. . 511000 33 Other Production Overheads 33   2
. . . 511001 33 Other Production Overheads 33   3
. . . . 511002 33 Other Production Overheads 33   4
. . . . . 520000 332 Purchased Services 332   5
. . 530000 Freight & Carriage              2
. . . 530001 Freight & Carriage              3
. . . . 530002 Freight & Carriage              4
. . . . . 600000 624 Inbound Freight & Carriage 624   5
. 600000000000000 Operating Costs              1
. . 605031 Utilities              2
. . . 605032 Utilities              3
. . . . 605033 Utilities              4
. . . . . 610000 605e Electricity 605e   5
. . . . . 610010 605w Water 605w   5
. . . . . 610020 6022 Gas 6022   5
. . . . . 610030 626 Telephone 626   5
. . 645140 Financial Expenses              2
. . . . 645142 Financial Expenses              4
. . . . . 650040 665- Realised Foreign Exchange Losses 665- Y 5
. . 650051 General Expenses              2
. . . . 655022 Salary & Benefits              4
. . . . . 655040 7588 Miscellaneous Expenses 7588 Y 5
. 700000000000000 Non-Operating Income and Expenditure              1
. . 670001 76 Other Operating Income 76   2
. . . 670002 76 Other Operating Income 76   3
. . . . 670003 76 Other Operating Income 76   4
. . . . . 700010 767 Discount Received 767 Y 5
. . . . . 700020 765+ Realised Foreign Exchange Gains 765 Y 5
         
         

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