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Chart of Accounts - Limited company
2
Table of Contents
3 Sales 3 Other operating income 3 Income from shares in group undertakings 3 Income from participating interests 3 Income from other fixed asset investments 3 Income from other current asset investments 3 Interest receivable and similar income 3 Cost of sales 5 Distribution costs 6 Employee costs 6 Premises expenses 6 General admin 8 Depreciation 8 Other operating and exceptional costs 8 Interest payable and similar charges 8 Taxation 8 Intangible assets 9 Tangible assets 9 Investments 10 Stock 10 Debtors < 1 year 10 Debtors > 1 year 10 Current assets - investments 10 Cash at bank and in hand 11 Prepayments and accrued income 11 Hire purchase and operating leases 11 Current liabilities - creditors < 1 year 11 Long term liabilities - creditors > 1 year 12 Provisions and liabilities 12 Share capital 12 Share premium account 12 Revaluation reserve 12 Capital redemption reserve 12 Other reserves 13 Profit and loss account 13 Suspense and misposting
08 Fall
Chart of Accounts - Limited company
3
Sales
0000 Sales
0001 Sales type A
0002 Sales type B
0003 Sales type C
0004 Sales type D
0005 Sales type E
0006 Sales type F
0007 Sales type G
0008 Sales type H
0009 Sales type I
0100 UK sales
0101 European sales
0102 North American sales
0103 South American sales
0104 Asian sales
0105 Rest of the World sales
0400 Rental income
0410 Commission
0420 Grants and subsidies received (Sales)
0430 Agency and management earnings
0440 Other trading income
Other operating income
0500 Rental and other income from property
0510 Grants and subsidies received (Other operating income)
0520 Government grant receipts - net
0530 Royalty, licence and similar receivables
0540 Reimbursements of costs
0550 Other income - contributing to other operating income
Income from shares in group undertakings
0600 Dividends from shares in individual subsidiary
0601 Interest from shares in individual subsidiary
0610 Dividends from shares in individual associate
0611 Interest from shares in individual associate
Income from participating interests
0700 Dividends from shares in individual participating interest
0701 Interest from shares in individual participating interest
Income from other fixed asset investments
0800 Dividends from other fixed asset investments - listed
0801 Interest from other fixed asset investments - listed
0810 Dividends from other fixed asset investments - unlisted
0811 Interest from other fixed asset investments - unlisted
Income from other current asset investments
0850 Dividends from other current asset investments - listed
0851 Interest from other current asset investments - listed
0860 Dividends from other current asset investments - unlisted
0861 Interest from other current asset investments - unlisted
Interest receivable and similar income
0900 Bank interest receivable
0901 Other interest receivable
0902 Other interest receivable type A
0903 Other interest receivable type B
0904 Other interest receivable type C
0905 Other interest receivable type D
Cost of sales
1000 Opening stock and work in progress
1010 Opening stock - materials
1020 Opening work in progress
1030 Opening stock - finished goods
1040 Stock payment on accounts(opening)
1100 Purchases (Cost of sales)
1101 Purchases Type A (Cost of sales)
Chart of Accounts - Limited company
4
1102 Purchases Type B (Cost of sales)
1103 Purchases Type C (Cost of sales)
1104 Purchases Type D (Cost of sales)
1105 Purchases Type E (Cost of sales)
1106 Purchases Type F (Cost of sales)
1107 Purchases Type G (Cost of sales)
1108 Purchases Type H (Cost of sales)
1109 Purchases Type I (Cost of sales)
1400 Materials (Cost of sales)
1410 Storage expenses (Cost of sales)
1411 Tools (Cost of sales)
1412 Workshop consumables (Cost of sales)
1413 Waste disposal (Cost of sales)
1414 Protective clothing (Cost of sales)
1420 Discounts receivable (Cost of sales)
1421 Discounts allowable (Cost of sales)
1430 Own work capitalised (Cost of sales)
1440 Subcontractor costs (Cost of sales)
1450 Directors' salaries (Cost of sales)
1451 Directors' NI (Cost of sales)
1452 Directors' pensions - defined contribution schemes
1453 Directors' pensions - defined benefit schemes
1454 Directors' bonuses (Cost of sales)
1500 Wages and salaries (Cost of sales)
1501 Employers NI (Cost of sales)
1502 Employers pensions - defined contribution schemes (Cost of sales)
1503 Employers pensions - defined benefit schemes (Cost of sales)
1504 Employers bonuses (Cost of sales)
1505 Private health costs (Cost of sales)
1510 Directors' fees (Cost of sales)
1515 Travel and subsistence expenses (Cost of sales)
1520 Commissions payable (Cost of sales)
1530 Temporary staff (Cost of sales)
1531 Recruitment costs (Cost of sales)
1540 Leasing and hire of plant, equipment and vehicles
1545 Leasing and hire of plant and machinery
1550 Leasing and hire of computer and other equipment
1555 Leasing and hire of motor vehicles
1560 Leasing and hire of other assets
1570 Management fees (Cost of sales)
1571 Consultancy fees (Cost of sales)
1600 Vehicle running costs (Cost of sales)
1601 Vehicle fuel costs (Cost of sales)
1602 Vehicle insurance costs (Cost of sales)
1603 Vehicle parking costs (Cost of sales)
1604 Vehicle repair costs (Cost of sales)
1605 Other vehicle costs (Cost of sales)
1610 Premises costs (Cost of sales)
1630 Computer software, IT consumables and maintenance (Cost of sales)
1640 Repairs, renewals and maintenance (Cost of sales)
1660 Insurance (Cost of sales)
1670 Marketing and advertising costs (Cost of sales)
1680 Support and administration costs
1690 Data and telecommunications costs (Cost of sales)
1700 Consumable items (Cost of sales)
1710 Packaging costs (Cost of sales)
1711 Carriage and freight (Cost of sales)
1712 Courier services (Cost of sales)
1720 Printing, postage and stationery (Cost of sales)
1730 Restructuring and reorganisation costs (Cost of sales)
1740 Research and development costs (Cost of sales)
1750 Royalties and licence fees payable (Cost of sales)
1760 Subscriptions (Cost of sales)
1770 Bad debts written off (Cost of sales)
1780 Other direct costs (Cost of sales)
1800 Depreciation (Cost of sales)
1801 Depreciation of plant and machinery (Cost of sales)
1802 Depreciation of motor vehicles (Cost of sales)
1803 Depreciation of fixtures and fittings (Cost of sales)
1804 Depreciation of computer equipment (Cost of sales)
1805 Depreciation of freehold land and property (Cost of sales)
1806 Depreciation of leasehold land and property (Cost
Chart of Accounts - Limited company
5
of sales)
1850 Amortisation (Cost of sales)
1860 Impairment loss (Cost of sales)
1870 Profit/loss on disposal of intangible fixed assets (Cost of sales)
1871 Profit/loss on disposal of tangible fixed assets (Cost of sales)
1872 Foreign exchange gains/(losses) (Cost of sales)
1900 Closing stock and work in progress
1910 Closing stock - materials
1920 Closing work in progress
1930 Closing stock - finished goods
1940 Stock payment on accounts(closing)
Distribution costs
2100 Purchases (Distribution costs)
2101 Purchases Type A (Distribution costs)
2102 Purchases Type B (Distribution costs)
2103 Purchases Type C (Distribution costs)
2104 Purchases Type D (Distribution costs)
2105 Purchases Type E (Distribution costs)
2106 Purchases Type F (Distribution costs)
2107 Purchases Type G (Distribution costs)
2108 Purchases Type H (Distribution costs)
2109 Purchases Type I (Distribution costs)
2400 Materials (Distribution costs)
2410 Storage expenses (Distribution costs)
2411 Tools (Distribution costs)
2412 Workshop consumables (Distribution costs)
2413 Waste disposal (Distribution costs)
2414 Protective clothing (Distribution costs)
2420 Discounts receivable (Distribution costs)
2421 Discounts allowable (Distribution costs)
2430 Own work capitalised (Distribution costs)
2440 Subcontractor costs (Distribution costs)
2450 Directors' salaries (Distribution costs)
2451 Directors' NI (Distribution costs)
2452 Directors' pension - defined contributions schemes
2453 Directors' pension - defined benefit schemes (Distribution costs)
2454 Directors' bonuses (Distribution costs)
2500 Wages and salaries (Distribution costs)
2501 Employers NI (Distribution costs)
2502 Employers pensions - defined contribution schemes (Distribution costs)
2503 Employers pensions - defined benefit schemes (Distribution costs)
2504 Employers bonuses (Distribution costs)
2505 Private health costs (Distribution costs)
2510 Directors' fees (Distribution costs)
2515 Travel and subsistence expenses (Distribution costs)
2520 Commissions payable (Distribution costs)
2530 Temporary staff (Distribution costs)
2531 Recruitment costs (Distribution costs)
2540 Hire and leasing of plant, equipment and vehicles (Distribution costs)
2545 Hire and leasing of plant and machinery (Distribution costs)
2550 Hire and leasing of computer and other equipment (Distribution costs)
2555 Hire and leasing of motor vehicles (Distribution costs)
2560 Hire and leasing of other assets (Distribution costs)
2570 Management fees (Distribution costs)
2571 Consultancy fees (Distribution costs)
2600 Vehicle running costs (Distribution costs)
2601 Vehicle fuel costs (Distribution costs)
2602 Vehicle insurance costs (Distribution costs)
2603 Vehicle parking costs (Distribution costs)
2604 Vehicle repair costs (Distribution costs)
2605 Other vehicle costs (Distribution costs)
2610 Premises costs (Distribution costs)
2630 Computer software, IT consumables and maintenance (Distribution costs)
2640 Repairs, renewals and maintenance (Distribution costs)
2660 Insurance (Distribution costs)
2670 Marketing and advertising costs (Distribution costs)
2680 Administration and support costs
2690 Data and telecommunications costs (Distribution costs)
Chart of Accounts - Limited company
6
2700 Consumable items (Distribution costs)
2710 Packaging costs (Distribution costs)
2711 Carriage and freight (Distribution costs)
2712 Courier services (Distribution costs)
2720 Printing, postage and stationery (Distribution costs)
2730 Restructuring and reorganisation costs (Distribution costs)
2740 Research and development costs (Distribution costs)
2750 Royalties and licence fees payable (Distribution costs)
2760 Subscriptions (Distribution costs)
2770 Bad debts written off (Distribution costs)
2780 Other direct costs (Distribution costs)
2800 Depreciation (Distribution costs)
2801 Depreciation of plant and machinery (Distribution costs)
2802 Depreciation of motor vehicles (Distribution costs)
2803 Depreciation of fixtures and fittings (Distribution costs)
2804 Depreciation of computer equipment (Distribution costs)
2805 Depreciation of freehold land and property (Distribution costs)
2806 Depreciation of leasehold land and property (Distribution costs)
2850 Amortisation (Distribution costs)
2860 Impairment loss (Distribution costs)
2870 Profit/loss on disposal of intangible fixed assets (Distribution costs)
2871 Profit/loss on disposal of tangible fixed assets (Distribution costs)
2872 Foreign exchange gains/(losses) (Distribution costs)
Employee costs
3000 Wages and salaries (Employee costs)
3001 Employers NI (Employee costs)
3002 Employers pensions - defined contributions scheme
3003 Employers pensions - defined benefits scheme
3004 Employers bonuses (Employee costs)
3010 Directors' salaries (Employee costs)
3011 Directors' NI (Employee costs)
3012 Directors' pension - defined contribution schemes
3013 Directors' pension - defined benefit schemes (Employee costs)
3014 Directors' bonuses (Employee costs)
3015 Directors' fees (Employee costs)
3020 Subcontractor costs (Employee costs)
3030 Recruitment costs (Employee costs)
3031 Temporary staff (Employee costs)
3040 Staff training
3050 Staff welfare
3051 Health and safety costs
3052 Protective clothing (Employee costs)
3060 Private health costs (Employee costs)
3070 Staff entertaining
3080 Staff expenses
3081 Travel and subsistence expenses (Employee costs)
3082 Travel expenses
3083 Subsistence expenses
3084 Hotel expenses
3085 Tips and gratuities
3090 Staff relocation costs
Premises expenses
3100 Rent
3110 Rates
3120 Property management and service charges
3130 Light and heat
3131 Water rates
3140 Repairs and maintenance
3150 Cleaning
3151 Laundry
3160 Security costs
3170 Premises insurance
3180 Other premises costs
3190 Use of private residence
General admin
3200 Hire and leasing of plant, equipment and vehicles
Chart of Accounts - Limited company
7
(General admin)
3205 Hire and leasing of plant and machinery (General admin)
3210 Hire and leasing of computer and other equipment (General admin)
3215 Hire and leasing of motor vehicles (General admin)
3220 Hire and leasing of other assets (General admin)
3230 Vehicle running costs (General admin)
3231 Vehicle fuel costs (General admin)
3232 Vehicle insurance costs (General admin)
3233 Vehicle parking costs (General admin)
3234 Vehicle repair costs (General admin)
3235 Other vehicle costs (General admin)
3240 Computer software, consumables and maintenance
3241 Computer software costs
3242 Computer and IT consumables
3243 Computer and IT repairs and maintenance
3250 Repairs, renewals and maintenance (General admin)
3260 Insurance (General admin)
3261 Professional indemnity insurance
3262 Insurance on plant, machinery and equipment
3263 Other insurance
3270 Printing, postage and stationery (General admin)
3271 Printing
3272 Photocopying
3273 Postage
3274 Stationery
3275 Carriage and freight (General admin)
3276 Courier services (General admin)
3277 Packaging costs (General admin)
3280 Advertising and marketing costs
3281 Publications
3282 Exhibitions
3283 Training seminars and workshops
3284 Market research costs
3285 PR expenses
3286 Other marketing costs
3287 Promotional costs
3290 Telecommunications and data costs
3291 Telecommunications
3292 Data costs
3293 Website costs
3300 Audit fees
3301 Accountancy fees
3302 Legal fees
3303 Professional fees
3304 Consultancy fees (General admin)
3305 Management fees (General admin)
3306 Commissions payable (General admin)
3307 Patent registration fees
3308 Litigation services
3309 Accreditation services
3310 Valuation services
3311 Other services
3320 Subscriptions (General admin)
3321 Publications and other information
3322 Professional subscriptions
3323 Bookkeeping fees
3324 Payroll fees
3330 Restructuring and reorganisation costs (General admin)
3340 Research and development costs (General admin)
3350 Royalties and licence fees payable (General admin)
3351 Bank charges (General admin)
3352 Credit card charges (General admin)
3360 Charitable donations
3361 Political donations
3370 Bad debts written off (General admin)
3380 Other office costs
3385 Entertaining
3390 Sundry expenses
3391 Sundry type A
3392 Sundry type B
3393 Sundry type C
3394 Sundry type D
3395 Sundry type E
Chart of Accounts - Limited company
8
Depreciation
3400 Depreciation (Depreciation)
3401 Depreciation of plant and machinery (Depreciation)
3402 Depreciation of motor vehicles (Depreciation)
3403 Depreciation of fixtures and fittings (Depreciation)
3404 Depreciation of computer equipment (Depreciation)
3405 Depreciation of freehold land and property (Depreciation)
3406 Depreciation of leasehold land and property (Depreciation)
3500 Amortisation (Depreciation)
3550 Impairment loss (Depreciation)
3560 Profit/loss on disposal of intangible fixed assets (Depreciation)
3561 Profit/loss on disposal of tangible fixed assets (Depreciation)
3562 Foreign exchange gains/losses
3563 Profit/loss on disposal of listed fixed asset investments
3564 Profit/loss on disposal of unlisted fixed asset investments
3565 Profit/loss on disposal of listed current asset investments
3566 Profit/loss on disposal of unlisted current asset investments
Other operating and exceptional costs
3590 Other operating costs
3591 Other exceptional operating costs
Interest payable and similar charges
3600 Bank interest payable
3610 Bank charges (Interest payable and similar charges)
3615 Bank loan interest
3620 Factoring charges
3630 Credit card charges (Interest payable and similar charges)
3631 Other interest payable
3632 Other interest payable type A
3633 Other interest payable type B
3634 Other interest payable type C
3635 Other interest payable type D
3640 Operating leases
3641 Hire purchase charges
3642 Finance leases
3650 Foreign exchange charges
3660 Irrecoverable VAT
3670 Late payment tax charges
Taxation
3800 Corporation tax charge
3801 Deferred taxation
3810 Prior year adjustment (Taxation)
Intangible assets
4000 Goodwill cost
4001 Goodwill - additions
4002 Goodwill - amortisation b/fwd
4003 Goodwill - impairment losses
4004 Goodwill - reversal of past impairments
4005 Goodwill - amortisation charge in year
4010 Other intangible cost
4011 Other intangible - additions
4012 Other intangible - disposals
4013 Other intangible - amortisation b/fwd
4014 Other intangible - amortisation charge in year
4015 Other intangible - depreciation on disposals
4020 Development Cost
4021 Development - additions
4022 Development - disposals
4023 Development - amortisation b/fwd
4024 Development - impairment losses
4025 Development - Reversal of impairments
4026 Development - amortisation charge in year
4027 Development - amortisation on disposals
4030 Intellectual property cost
4031 Intellectual property - additions
4032 Intellectual property - revaluations
Chart of Accounts - Limited company
9
4033 Intellectual property - disposals
4034 Intellectual property - amortisation b/fwd
4035 Intellectual property - impairment losses
4036 Intellectual property - Reversal of impairments
4037 Intellectual property - amortisation charge in year
4038 Intellectual property - amortisation on revaluations
4039 Intellectual property - amortisation on disposals
Tangible assets
4100 Land and property freehold - cost
4101 Land and property freehold - additions
4102 Land and property freehold - revaluations
4103 Land and property freehold - disposals
4104 Land and property freehold - depreciation b/fwd
4105 Land and property freehold - depreciation charge in year
4106 Land and property freehold - depreciation on revaluations
4107 Land and property freehold - depreciation on disposals
4110 Land and property leasehold - cost
4111 Land and property leasehold - additions
4112 Land and property leasehold - revaluations
4113 Land and property leasehold- disposals
4114 Land and property leasehold - depreciation b/fwd
4115 Land and property leasehold - depreciation charge in year
4116 Land and property leasehold- depreciation on revaluations
4117 Land and property leasehold - depreciation on disposals
4120 Plant and equipment - cost
4121 Plant and equipment - additions
4122 Plant and equipment - disposals
4123 Plant and equipment - depreciation b/fwd
4124 Plant and equipment - depreciation charge in year
4125 Plant and equipment - depreciation on disposals
4130 Motor vehicles - cost
4131 Motor vehicles - additions
4132 Motor vehicles - disposals
4133 Motor vehicles - depreciation b/fwd
4134 Motor vehicles - depreciation charge in year
4135 Motor vehicles - depreciation on disposals
4140 Fixtures and fittings - cost
4141 Fixtures and fittings - additions
4142 Fixtures and fittings - disposals
4143 Fixtures and fittings - depreciation b/fwd
4144 Fixtures and fittings - depreciation charge in year
4145 Fixtures and fittings - depreciation on disposals
4150 Computer equipment - cost
4151 Computer equipment - additions
4152 Computer equipment - disposals
4153 Computer equipment - depreciation b/fwd
4154 Computer equipment - depreciation charge in year
4155 Computer equipment - depreciation on disposals
4160 Investment properties - cost
4161 Investment properties - additions
4162 Investment properties - revaluations
4163 Investment properties - disposals
4164 Investment properties - depreciation b/fwd
4165 Investment properties - depreciation charge in year
4166 Investment properties - depreciation on revaluations
4167 Investment properties - depreciation on disposals
Investments
4200 Investments - listed b/fwd
4201 Investments - listed additions
4202 Investments - listed disposals
4203 Investments - listed revaluation
4204 Investments - listed provisions b/fwd
4205 Investments - listed provisions provided in period
4206 Investments - listed provisions disposals
4210 Investments - unlisted b/fwd
4211 Investments - unlisted additions
4212 Investments - unlisted disposals
4213 Investments - unlisted revaluation
4214 Investments - unlisted provisions b/fwd
4215 Investments - unlisted provisions provided in period
Chart of Accounts - Limited company
10
4216 Investments - unlisted provisions disposals
4220 Investments - other b/fwd
4221 Investments - other additions
4222 Investments - other disposals
4223 Investments - other revaluation
4224 Investments - other provisions b/fwd
4225 Investments - other provisions provided in period
4226 Investments - other provisions disposals
Stock
4300 Stock - materials and work in progress
4301 Stock - materials
4302 Stock - finished goods
4303 Stock - work in progress
4304 Stock - long term contracts
4310 Payments on account
Debtors < 1 year
4400 Trade debtors (Debtors < 1 year)
4401 Provision for bad debts
4410 Amounts recoverable on contracts (Debtors < 1 year)
4420 Other debtors (Debtors < 1 year)
4430 Pension scheme prepayments (Debtors < 1 year)
4440 Factored debts outstanding (Debtors < 1 year)
4450 Corporation tax recoverable assets (Debtors < 1 year)
4460 Deferred tax current asset (Debtors < 1 year)
4470 Amounts owed by group undertakings (Debtors < 1 year)
4471 Amounts owed by subsidiaries (Debtors < 1 year)
4472 Amounts owed by joint-ventures (Debtors < 1 year)
4473 Amounts owed by associates (Debtors < 1 year)
4474 Amounts owed by other participating interests (Debtors < 1 year)
4480 Called up share capital not paid
Debtors > 1 year
4500 Trade debtors (Debtors > 1 year)
4510 Amounts recoverable on contracts (Debtors > 1
year)
4520 Other debtors (Debtors > 1 year)
4530 Pension scheme prepayments (Debtors > 1 year)
4540 Factored debts outstanding (Debtors > 1 year)
4550 Corporation tax recoverable assets (Debtors > 1 year)
4560 Deferred tax current asset (Debtors > 1 year)
4570 Amounts owed by group undertakings (Debtors > 1 year)
4571 Amounts owed by subsidiaries (Debtors > 1 year)
4572 Amounts owed by joint-ventures (Debtors > 1 year)
4573 Amounts owed by associates (Debtors > 1 year)
4574 Amounts owed by other participating interests (Debtors > 1 year)
Current assets - investments
4600 Shares in subsidiaries
4610 Own shares, held for sale
4620 Listed investments
4630 Unlisted investments
4640 Short term deposits
4650 Other investments, held for sale
Cash at bank and in hand
4800 Bank current account
4801 Bank current account (2)
4802 Bank current account (3)
4803 Bank current account (4)
4804 Bank current account (5)
4805 Bank current account (6)
4806 Bank current account (7)
4807 Bank current account (8)
4808 Bank current account (9)
4809 Bank current account (10)
4810 Bank deposit account
4811 Bank deposit account (2)
4812 Bank deposit account (3)
4813 Bank deposit account (4)
4814 Bank deposit account (5)
4815 Bank deposit account (6)
Chart of Accounts - Limited company
11
4816 Bank deposit account (7)
4817 Bank deposit account (8)
4818 Bank deposit account (9)
4819 Bank deposit account (10)
4820 Bank reserve account
4821 Bank reserve account (2)
4822 Bank reserve account (3)
4823 Bank reserve account (4)
4824 Bank reserve account (5)
4825 Bank reserve account (6)
4826 Bank reserve account (7)
4827 Bank reserve account (8)
4828 Bank reserve account (9)
4829 Bank reserve account (10)
4830 Cash in hand
Prepayments and accrued income
4900 Prepayments
4950 Accrued income
Hire purchase and operating leases
5000 Hire purchase less than 1 year
5001 Hire purchase between 1 and 5 years
5002 Hire purchase after 5 years
5005 Hire purchase interest
5006 Hire purchase interest between 1 and 5 years
5007 Hire purchase interest after 5 years
5010 Finance leases less than 1 year
5011 Finance leases between 1 and 5 years
5012 Finance leases after 5 years
5015 Finance leases interest
5016 Finance leases interest between 1 and 5 years
5017 Finance leases interest after 5 years
Current liabilities - creditors < 1 year
5100 Bank loans (Current liabilities - creditors < 1 year)
5150 Cumulative preference share dividends unpaid (Current liabilities - creditors < 1 year)
5155 Bills of exchange (Current liabilities - creditors < 1 year)
5200 Trade creditors (Current liabilities - creditors < 1 year)
5201 Provision for bad debt (Current liabilities - creditors < 1 year)
5300 VAT (Current liabilities - creditors < 1 year)
5310 Corporation tax (Current liabilities - creditors < 1 year)
5320 Other taxes and social security (Current liabilities - creditors < 1 year)
5330 Net wages (Current liabilities - creditors < 1 year)
5350 Other creditors (Current liabilities - creditors < 1 year)
5360 Accruals and deferred income (Current liabilities - creditors < 1 year)
5370 Government grants within one year
5371 Capital grants (Current liabilities - creditors < 1 year)
5400 Directors loan account (Current liabilities - creditors < 1 year)
5401 Directors loan account - capital introduced
5402 Directors loan account - drawings
5410 Amounts owed to group undertakings (Current liabilities - creditors < 1 year)
5411 Amounts owed to subsidiaries (Current liabilities - creditors < 1 year)
5412 Amounts owed to parent undertaking (Current liabilities - creditors < 1 year)
5413 Amounts owed to joint ventures (Current liabilities - creditors < 1 year)
5414 Amounts owed to associates (Current liabilities - creditors < 1 year)
5415 Amounts owed to other participating interests (Current liabilities - creditors < 1 year)
5416 Amounts owed to related parties (Current liabilities - creditors < 1 year)
Long term liabilities - creditors > 1 year
5500 Bank loans (Long term liabilities - creditors > 1 year)
5550 Cumulative preference share dividends unpaid (Long term liabilities - creditors > 1 year)
5555 Bills of exchange (Long term liabilities - creditors > 1 year)
5600 Trade creditors (Long term liabilities - creditors > 1 year)
5700 VAT (Long term liabilities - creditors > 1 year)
Chart of Accounts - Limited company
12
5710 Corporation tax (Long term liabilities - creditors > 1 year)
5720 Other taxes and social security (Long term liabilities - creditors > 1 year)
5730 Net wages (Long term liabilities - creditors > 1 year)
5750 Other creditors (Long term liabilities - creditors > 1 year)
5760 Accruals and deferred income (Long term liabilities - creditors > 1 year)
5770 Government grants after one year
5771 Capital grants (Long term liabilities - creditors > 1 year)
5800 Directors loan account (Long term liabilities - creditors > 1 year)
5810 Amounts owed to group undertakings (Long term liabilities - creditors > 1 year)
5811 Amounts owed to subsidiaries (Long term liabilities - creditors > 1 year)
5812 Amounts owed to parent undertaking (Long term liabilities - creditors > 1 year)
5813 Amounts owed to joint ventures (Long term liabilities - creditors > 1 year)
5814 Amounts owed to associates (Long term liabilities - creditors > 1 year)
5815 Amounts owed to other participating interests (Long term liabilities - creditors > 1 year)
5816 Amounts owed to related parties (Long term liabilities - creditors > 1 year)
Provisions and liabilities
6000 Provisions for charges
6100 Deferred tax
Share capital
7000 Ordinary shares
7001 Ordinary A shares
7002 Ordinary B shares
7003 Ordinary C shares
7004 Ordinary D shares
7005 Ordinary E shares
7006 Ordinary F shares
7010 New ordinary shares issued
7011 New ordinary A shares issued
7012 New ordinary B shares issued
7013 New ordinary C shares issued
7014 New ordinary D shares issued
7015 New ordinary E shares issued
7016 New ordinary F shares issued
7020 Preference shares
7021 Preference A shares
7022 Preference B shares
7023 Preference C shares
7024 Preference D shares
7025 Preference E shares
7026 Preference F shares
7030 New preference shares issued
7031 New preference A shares issued
7032 New preference B shares issued
7033 New preference C shares issued
7034 New preference D shares issued
7035 New preference E shares issued
7036 New preference F shares issued
Share premium account
7100 Balance b/fwd (Share premium account)
7110 Arising on issued shares (Share premium account)
7120 Expenses on issued shares (Share premium account)
Revaluation reserve
7200 Balance b/fwd (Revaluation reserve)
7210 Surplus on revaluation (Revaluation reserve)
7220 Deficit on revaluation (Revaluation reserve)
7230 Transfer to profit and loss (Revaluation reserve)
7240 Net investment property revaluation reserve
Capital redemption reserve
7300 Balance b/fwd (Capital redemption reserve)
7310 Transfer from profit and loss account
Other reserves
7400 Balance b/fwd (Other reserves)
Chart of Accounts - Limited company
13
7410 Movements in other reserves
7420 Movements type A
7430 Transfer to profit and loss account
Profit and loss account
8000 Balance b/fwd (Profit and loss account)
8010 Final dividends paid
8011 Interim dividend paid
8020 Transfer to capital redemption reserves
8021 Transfer from revaluation reserve
8022 Transfer to/from Other Reserves
8030 Prior year adjustment (Profit and loss account)
Suspense and misposting
9999 Suspense account
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