|
Code |
Description |
Type |
DB CR |
Y |
F |
L |
|
10000 |
REVENUE |
Heading |
|
|
|
|
|
11000 |
Gross Sales |
Control |
CR |
Y |
P |
N |
|
13000 |
Exchange Profit(Loss) - Sales |
Posting |
CR |
Y |
P |
N |
|
13100 |
Discounts Given |
Posting |
DB |
Y |
P |
N |
|
18000 |
COST OF SALES |
Heading |
|
|
|
|
|
18010 |
Opening Stock |
Opening stock |
DB |
Y |
P |
N |
|
18100 |
Purchases |
Posting |
DB |
Y |
P |
N |
|
18110 |
Purchases variance |
Posting |
DB |
Y |
P |
N |
|
18150 |
Exchange Profit(Loss) - Purchases |
Posting |
DB |
Y |
P |
N |
|
18160 |
Discounts Received |
Posting |
CR |
Y |
P |
N |
|
18200 |
Closing Stock |
Closing stock |
CR |
Y |
P |
N |
|
18500 |
DIRECT EXPENSES |
Heading |
|
|
|
|
|
18600 |
Fees to Subcontractors |
Posting |
DB |
Y |
P |
N |
|
19000 |
OTHER INCOME |
Heading |
|
|
|
|
|
19100 |
Commissions Received |
Posting |
CR |
Y |
P |
N |
|
19200 |
Interest Received |
Posting |
CR |
Y |
P |
N |
|
19300 |
Profit(Loss) on Sale of Assets |
Posting |
CR |
Y |
P |
N |
|
20000 |
EXPENSES |
Heading |
|
|
|
|
|
20050 |
Accountancy Fees |
Posting |
DB |
Y |
P |
N |
|
20100 |
Advertising |
Posting |
DB |
Y |
P |
N |
|
20200 |
Bank Fees |
Posting |
DB |
Y |
P |
N |
|
20300 |
Bad Debts |
Posting |
DB |
Y |
P |
N |
|
20400 |
Cleaning |
Posting |
DB |
Y |
P |
N |
|
20500 |
Debt Collection Expenses |
Posting |
DB |
Y |
P |
N |
|
20600 |
Depreciation |
Posting |
DB |
Y |
P |
N |
|
20700 |
Donations |
Posting |
DB |
Y |
P |
N |
|
20800 |
Electricity |
Posting |
DB |
Y |
P |
N |
|
20900 |
Insurance |
Posting |
DB |
Y |
P |
N |
|
21000 |
Interest Paid |
Posting |
DB |
Y |
P |
N |
|
21100 |
Lease Fees Paid |
Posting |
DB |
Y |
P |
N |
|
21150 |
Motor Vehicle Expenses |
Posting |
DB |
Y |
P |
N |
|
21200 |
Printing & Stationery |
Posting |
DB |
Y |
P |
N |
|
21300 |
Protective Clothing |
Posting |
DB |
Y |
P |
N |
|
21400 |
Registration & Licences |
Posting |
DB |
Y |
P |
N |
|
21500 |
Rental Paid |
Posting |
DB |
Y |
P |
N |
|
21600 |
Repairs & Maintenance |
Posting |
DB |
Y |
P |
N |
|
21700 |
Repairs to Premises |
Posting |
DB |
Y |
P |
N |
|
21800 |
Salaries & Wages |
Posting |
DB |
Y |
P |
N |
|
21850 |
Staff Amenities |
Posting |
DB |
Y |
P |
N |
|
21900 |
Subscriptions |
Posting |
DB |
Y |
P |
N |
|
22000 |
Telephone |
Posting |
DB |
Y |
P |
N |
|
22100 |
Tools |
Posting |
DB |
Y |
P |
N |
|
22200 |
Travel |
Posting |
DB |
Y |
P |
N |
|
22300 |
Waste Disposal |
Posting |
DB |
Y |
P |
N |
|
26000 |
APPROPRIATIONS |
Heading |
|
|
|
|
|
26100 |
Income Tax Expenses |
Posting |
DB |
Y |
P |
N |
|
26500 |
Less Dividend Provided |
Posting |
DB |
Y |
P |
N |
|
30000 |
CURRENT ASSETS |
Heading |
|
|
|
|
|
30100 |
Trade Debtors |
Control |
DB |
N |
B |
N |
|
30200 |
Stock on Hand |
Control |
DB |
N |
B |
N |
|
30300 |
Cash at Bank |
Bank |
DB |
N |
B |
N |
|
30500 |
NON CURRENT ASSETS |
Heading |
|
|
|
|
|
30600 |
Shares - Unrelated Companies |
Posting |
DB |
N |
B |
N |
|
35000 |
FIXED ASSETS |
Heading |
|
|
|
|
|
35100 |
Furniture & Fittings |
Posting |
DB |
N |
B |
N |
|
35150 |
Depn - Furniture & Fittings |
Posting |
CR |
N |
B |
N |
|
35200 |
Plant & Equipment |
Posting |
DB |
N |
B |
N |
|
35250 |
Depn - Plant & Equipment |
Posting |
CR |
N |
B |
N |
|
40000 |
CURRENT LIABILITIES |
Heading |
|
|
|
|
|
40100 |
Trade Creditors |
Control |
CR |
N |
B |
N |
|
40110 |
Trade Creditors suspense |
Posting |
CR |
N |
B |
N |
|
40200 |
Sales Tax Payable |
Control |
CR |
N |
B |
N |
|
40300 |
GST Inputs Clearing |
Posting |
DB |
N |
B |
N |
|
40350 |
GST Sales/Payable |
Posting |
CR |
N |
B |
N |
|
44900 |
System Suspense |
Posting |
CR |
N |
B |
N |
|
45000 |
NON CURRENT LIABILITIES |
Heading |
|
|
|
|
|
45100 |
Bank Loan - Secured |
Posting |
CR |
N |
B |
N |
|
50000 |
CAPITAL |
Heading |
|
|
|
|
|
50100 |
000000 Ordinary $1 Shares |
Control |
CR |
N |
B |
N |
|
50200 |
Retained earnings |
Posting |
CR |
N |
B |
N |
|