Chart of Accounts - Sage Line 50 UK Based
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The following list is an example Chart of Accounts suitable for Sage Line 50 and for a UK based business. You will need to adapt the specific line entries to suit your business, nevertheless the example gives you a basic structure that you can follow:
| Assets and depreciation | 0010 to 0050 |
| Stocks and Work in Progress | 1000 to 1099 |
| Debtors and Prepayments |
1100 to 1199 |
| Bank and Cash |
1200 to 1299 |
| Creditors |
2000 to 2999 |
| Share Capital and Reserves |
3000 to 3999 |
| Sales |
4000 to 4999 |
| Direct Costs of Sales |
5000 to 5999 |
| Other Costs of Sales |
6000 to 6999 |
| Overheads |
7000 to 7999 |
| Other Overheads and Depreciation (P&L) |
8000 to 8999 |
| Suspense and other Miscellaneous Accounts |
9000 to 9999 |
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0010 Leasehold
0011 Leasehold depreciation
0020 Product tooling
0021 Product tooling depreciation
0030 Office equipment
0031 Office equipment depreciation
0032 Computers
0033 Computers depreciation
0040 Furniture
0041 Furniture depreciation
0050 Warehouse Equipment
0051 Warehouse Equipment depreciation
0052 Manufacturing Equ
0053 Manufacturing Equ depreciation
1001 Stock
1002 Work in Progress
1100 Debtors Control Account
1101 Sundry Debtors
1102 Other Debtors
1103 Prepayments
1104 Loan
1200 Bank Current Account
1210 Bank Deposit Account
1220 Building Society Account
1222 DO NOT USE
1223 Bank US$
1224 Bank €
1225 DO NOT USE
1226 Long term Deposit £
1228 Long term Deposit USD
1230 Petty Cash
1232 Petty Cash €
1240 Company Credit Card
2100 Creditors Control Account
2101 Sundry Creditors
2102 Other Creditors
2103 Audit Accrual
2105 Old - accruals
2109 Accruals
2151 Creditors - Number 1
2152 Creditors - Number 2
2153 Creditors - Equipment deposits
2154 Creditor - Net pay control
2200 Sales Tax Control Account
2201 Purchase Tax Control Account
2202 VAT Liability
2212 PAYE & NIC
2220 Healthcare, Life & PHI
2221 Pension scheme accrual
2222 Salaries - accruals
2223 Bonus - accruals
2230 Pension Fund
2300 Loans
2310 Hire Purchase
2330 Mortgages
3000 Ordinary Shares
3002 Preference Shares
3090 Share Premium
3092 Share Premium Charges
3100 Reserves
3101 Undistributed Reserves
3200 Profit and Loss Account
4000 Sales Type A
4009 Discounts Allowed
4010 Sales Computers
4011 Sales Printers
4012 Sales Other equipment
4013 Sales Furniture
4014 Sales Consumables
4015 Sales Other 1
4018 Sales Other 2
4125 Installation Computers
4150 Installation Printers
4151 Installation Other equipment
4152 Installation Furniture
4156 Installation Spare 1
4157 Installation Spare 2
4158 Installation Servicing
4175 Maintenance Contracts
4400 Credit Charges (Late Payments)
4500 Asset Sales
4610 Miscellaneous sales
4900 Miscellaneous Income
4901 Royalties Received
4902 Commissions Received
4903 Insurance Claims
4905 Distribution and Carriage
4910 Interest Income
5000 Materials Purchased
5002 Miscellaneous Purchases
5009 Discounts Taken
5010 Sales Computers costs
5011 Sales Printers costs
5012 Sales Other equipment costs
5013 Sales Furniture costs
5014 Sales Consumables costs
5017 Installation Computers costs
5018 Installation Printers costs
5100 Installation Other equipment costs
5125 Installation Furniture costs
5152 Installation Service costs
5156 Maintenance Contracts costs
5666 Internal Projects
6052 Transport to sales exhibitions
6054 Hire of Equipment for exhibitions
6056 Samples and Prototypes
6058 Brochures for exhibitions
6062 Advertising
6900 Miscellaneous Expenses
7000 Gross Wages
7001 Directors Salaries
7002 Directors Remuneration
7003 Directors Bonus
7004 Staff Bonus
7005 Recruitment Fees
7006 (Employers N.I.) NOT IN USE
7007 Employers Pensions
7008 Employee Benefits Healthcare
7009 mployee Benefits PHI Life Assurance
7010 SSP Reclaimed
7011 SMP Reclaimed
7012 Staff Entertainment
7100 Rent
7103 General Rates
7200 Electricity
7201 Gas
7202 Oil
7203 Other Heating Costs
7300 Fuel and Oil
7304 Miscellaneous Motor Expenses
7400 Travel UK
7401 Travel Europe
7402 Travel Asia
7403 Travel USA
7404 Overseas Entertainment
7405 Overseas Travelling
7406 Subsistence
7410 Entertainment UK
7411 Entertainment Europe
7412 Entertainment Asia
7413 Entertainment USA
7500 Printing Postage & Stationary
7501 Telephone - Internet lines
7502 Telephone - Land lines
7503 Mobile Phones
7504 Office Stationery
7505 Books etc.
7506 Computer Consumables
7507 Computer Maintenance
7508 Courier Services
7600 Legal Fees
7601 Audit and Accountancy Fees
7602 Consultancy Fees
7603 Professional Fees
7604 Accounting Services
7605 Investor Monitoring Fees
7607 Outsourced QA
7608 Non-Exec Director Fees
7609 Technology Consultancy
7610 Visitors Subsistence
7651 Public Relations
7652 Website Maintenance
7653 Marketing Support
7654 Exhibitions
7655 Sales Agents
7691 New R&D
7696 Technology consumables
7700 Equipment Hire
7701 Office Machine Maintenance
7800 Repairs and Renewals
7803 Premises Expenses
7900 Bank Interest Paid
7901 Bank Charges
7902 Currency Charges
7903 Loan Interest Paid
7904 H.P. Interest
7905 edit Charges
7906 Exchange Rate Variance
8000 Depreciation
8001 Leasehold Improvements DPN
8002 Technical Equipment DPN
8003 Computers DPN
8004 Computer Software DPN
8005 Furniture DPN
8006 Product tooling DPN
8007 Warehouse Equ DPN
8008 Manufacturing Equ DPN
8100 Bad Debt Write Off
8102 Bad Debt Provision
8200 Miscellaneous
8201 Subscriptions
8202 Clothing Costs
8203 Training Costs
8204 Insurance
8205 Refreshments
9998 Suspense Account
9999 Mispostings Account