{} Account Number Account Name Account Type Tax Code Inactive Account 10000 Assets Asset N 11000 Current Assets Asset N 11110 General Cheque Account 1 Bank N-T N 11120 General Cheque Account 2 Bank N-T N 11140 Petty Cash Bank N-T N 11150 Clearwater Provision Account Bank N-T N 11160 Clearwater Investment Account Bank N-T N 11180 Undeposited Funds Bank N-T N 11190 Electronic Clearing Account Bank N-T N 11200 Payroll Cheque Account Bank N-T N 11310 Less Prov'n for Doubtful Debts Other Asset N-T N 11400 Inventory Other Asset N-T N 11500 Prepaid Insurance Other Asset N-T N 11600 Deposits with Suppliers Other Asset N-T N 11700 Trade Debtors Accounts Receivable N-T N 11950 Withholding Credits Asset N 11960 Voluntary Withholding Credits Other Asset N-T N 11970 ABN Withholding Credits Other Asset N-T N 12000 Trade Debtors Accounts Receivable N-T N 12100 Furniture & Fittings Asset N 12110 F & F - At Cost Other Asset N-T N 12120 F & F - Accum Dep'n Other Asset N-T N 12200 Plant & Equipment Asset N 12210 P & E - At Cost Other Asset N-T N 12220 P & E - Accum Dep'n Other Asset N-T N 12300 Motor Vehicles Asset N 12310 M V - At Cost Other Asset N-T N 12320 M V - Accum Dep'n Other Asset N-T N 12400 Computer Equipment Asset N 12410 Computer Equipment Original Other Asset N-T N 12420 Computer Equipment Accum Dep'n Other Asset N-T N 20000 Liabilities Liability N 21000 Current Liabilities Liability N 21100 Credit Cards Liability N 21110 American Express Other Liability N-T N 21120 Bank Card Other Liability N-T N 21130 Master Card Other Liability N-T N 21140 Visa Card Other Liability N-T N 21500 Payroll Liabilities Liability N 21510 PAYG Withholdings Payable Other Liability N-T N 21520 Payroll Deductions Payable Other Liability N-T N 21530 Superannuation Payable Other Liability N-T N 21540 Union Fees Payable Other Liability N-T N 21550 Workers Compensation Payable Other Liability N-T N 21600 Deposits Collected Other Liability N-T N 22000 Trade Creditors Accounts Payable N-T N 22100 Bank Loans Other Liability N-T N 22110 Other Long Term Liabilities Other Liability N-T N 23000 GST Liabilities Liability N 23010 GST Collected Other Liability N-T N 23030 GST Paid Other Liability N-T N 23050 Sales Tax Payable Other Liability N-T N 23060 Import Duty Payable Other Liability N-T N 23065 WET Payable Other Liability N-T N 23070 Voluntary Withholdings Payable Other Liability N-T N 23080 ABN Withholding Payable Other Liability N-T N 23090 Luxury Car Tax Payable Other Liability N-T N 25000 Payroll Liabilities Other Liability N-T N 30000 Equity Equity N 38000 Retained Earnings Equity N-T N 39000 Current Earnings Equity N-T N 39999 Historical Balancing Account Equity N-T N 40000 Income Income N 41000 Sales Income Income N 41100 Sales - Spring Water Income GST N 41200 Sales - Carbonated Water Income GST N 41300 Sales - Water Cooler Income GST N 41400 Sales - Crock Income GST N 41500 Sales - Stands Income GST N 41600 Sales - Other Equip Income GST N 41700 Freight Income N-T N 42000 Service Income Income N 42100 Service - Coolers Income GST N 42200 Service - Other Income Income GST N 45000 Time Billing Income Income N 45100 Consultancy Income Income GST N 45200 Travelling Time Income GST N 45300 Secretarial Income Income N-T N 45400 Km Travelled Income N-T N 45500 Photocopying Income Income GST N 50000 Cost Of Sales Cost of Sales N 51000 Purchases Cost of Sales N 51100 Equipment Cost of Sales N-T N 51200 Water Cost of Sales N-T N 52100 Discounts Given Cost of Sales N-T N 52200 Inventory Adjustment Cost of Sales N-T N 52300 Purchase Returns & Allowance Cost of Sales N-T N 60000 Expenses Expense N 61000 General & Admin Expenses Expense N 61100 Accounting Fees Expense GST N 61110 Advertising Expense GST N 61120 Bad Debts Expense GST N 61130 Bank Charges Expense GST N 61140 Depreciation Expense GST N 61150 Discounts Taken Expense GST N 61160 Freight Paid Expense GST N 61170 Late Fees Paid Expense GST N 61180 Office Supplies Expense GST N 61190 Other General Expenses Expense GST N 61200 Subscriptions Expense GST N 61210 Repair & Maintenance Expense GST N 62000 Operating Expenses Expense N 62100 Car Expenses Expense GST N 62110 Cleaning Expense GST N 62120 Electricity Expense GST N 62130 Insurance Expense GST N 62140 Office Rental Expense GST N 62150 Other Operating Expenses Expense GST N 62160 Photocopy Expense N-T N 62170 Postage Expense GST N 62180 Printing Expense GST N 62190 Telephone Expense GST N 63000 Payroll Expenses Expense N 63100 Wages & Salaries Expense N-T N 63110 Other Employment Expenses Expense N-T N 63120 Superannuation Expense N-T N 63130 Penalties Expense N-T N 63140 Sub-Contractors Expense N-T N 63150 Workers Compensation Expense N-T N 65100 Wages & Salaries Expense N-T N 65200 Employment Expenses Expense N-T N 80000 Other Income Other Income N 81000 Interest Income Other Income N-T N 81110 Miscellaneous Income Other Income N-T N 90000 Other Expenses Other Expense N 91000 Interest Expense Other Expense N-T N 92000 Income Tax Payable Other Expense N-T N 93000 Private Use Other Expense N-T N