"id","code","name","account_type","reconcile"
"0010","0010","Software","asset_fixed","False"
"0011","0011","Software Depreciation","asset_fixed","False"
"0020","0020","Patents & Trademarks","asset_fixed","False"
"0021","0021","Patents & Trademarks Depreciation","asset_fixed","False"
"0030","0030","Fixtures and fittings","asset_fixed","False"
"0031","0031","Fixtures and fittings Depreciation","asset_fixed","False"
"0040","0040","Land and buildings","asset_fixed","False"
"0041","0041","Land and buildings Depreciation","asset_fixed","False"
"0050","0050","Motor vehicles","asset_fixed","False"
"0051","0051","Motor vehicles Depreciation","asset_fixed","False"
"0060","0060","Office equipment (inc computer equipment)","asset_fixed","False"
"0061","0061","Office equipment (inc computer equipment) Depreciation","asset_fixed","False"
"0070","0070","Plant and machinery","asset_fixed","False"
"0071","0071","Plant and machinery Depreciation","asset_fixed","False"
"1001","1001","Stock","asset_current","True"
"1002","1002","Work in Progress","asset_current","False"
"1003","1003","Finished Goods","asset_current","False"
"1100","1100","Debtors Control Account","asset_receivable","True"
"1101","1101","Sundry Debtors","asset_receivable","True"
"1102","1102","Other Debtors","asset_current","False"
"1104","1104","Debtors Control Account (PoS)","asset_receivable","True"
"1240","1240","Company Credit Card","asset_current","True"
"1103","1103","Prepayments","asset_current","False"
"2100","2100","Creditors Control Account","liability_payable","True"
"2101","2101","Sundry Creditors","liability_current","False"
"2102","2102","Other Creditors","liability_current","False"
"2200","2200","Sales Tax Control Account","liability_current","False"
"2201","2201","Purchase Tax Control Account","asset_current","False"
"2202","2202","HMRC - VAT Account","liability_payable","True"
"2204","2204","Manual Adjustments ﾖ VAT","liability_current","False"
"2210","2210","P.A.Y.E. & NI","liability_payable","True"
"2220","2220","Net Wages","liability_payable","True"
"2230","2230","Pension Fund","liability_payable","True"
"2150","2150","Bad debt provision","liability_current","False"
"2109","2109","Accruals","liability_current","False"
"2320","2320","Corporation Tax","liability_payable","True"
"2300","2300","Loans","liability_current","False"
"2310","2310","Hire Purchase","liability_current","False"
"2330","2330","Mortgages","liability_current","False"
"3000","3000","Called up share capital","equity","False"
"3010","3010","Share premium account","equity","False"
"3020","3020","Revaluation reserve","equity","False"
"3030","3030","Other reserves","equity","False"
"4000","4000","Sales category 1","income","False"
"4001","4001","Sales category 2","income","False"
"4002","4002","Sales category 3","income","False"
"4003","4003","Sales category 4","income","False"
"5000","5000","Cost of sales 1","expense_direct_cost","False"
"5001","5001","Cost of sales 2","expense_direct_cost","False"
"5002","5002","Cost of sales 3","expense_direct_cost","False"
"5003","5003","Cost of sales 4","expense_direct_cost","False"
"6000","6000","Marketing, POS","expense","False"
"6001","6001","Exhibitions and events","expense","False"
"6002","6002","PR","expense","False"
"6010","6010","Distribution vehicles","expense","False"
"6020","6020","Distribution salaries and wages","expense","False"
"6030","6030","Shipping","expense","False"
"7000","7000","Directors pension","expense","False"
"7001","7001","Directors remuneration","expense","False"
"7010","7010","Admin gross salaries","expense","False"
"7011","7011","Management gross salaries","expense","False"
"7012","7012","Employers NIC","expense","False"
"7020","7020","Subcontractors payments","expense","False"
"7610","7610","Consultancy","expense","False"
"7620","7620","Legal and professional charges","expense","False"
"7601","7601","Accounting","expense","False"
"7602","7602","Auditing","expense","False"
"7110","7110","Light, heat and power","expense","False"
"7100","7100","Rent and rates","expense","False"
"7120","7120","Repairs, renewals and maintenance","expense","False"
"7300","7300","Car hire","expense","False"
"7301","7301","Car fuel","expense","False"
"7302","7302","Car maintenance","expense","False"
"7502","7502","Telephone","expense","False"
"7503","7503","Internet & hosting","expense","False"
"7504","7504","Mobiles","expense","False"
"7505","7505","Stationery","expense","False"
"7506","7506","Office consumables","expense","False"
"7507","7507","Postage and Carriage","expense","False"
"7508","7508","Books","expense","False"
"7509","7509","Network costs","expense","False"
"7510","7510","Software expenses","expense","False"
"7511","7511","Other computer costs","expense","False"
"7512","7512","Recruitment fees","expense","False"
"7513","7513","Other admin expenses","expense","False"
"7700","7700","Exchange gains/losses","expense","False"
"7710","7710","Other sundry expenses","expense","False"
"7850","7850","Bad debts","expense","False"
"7910","7910","Bank, credit card and other financial charges","expense","False"
"8000","8000","Intangible assets depn","expense","False"
"8001","8001","Tangible assets depn","expense","False"
"8200","8200","Donations","expense","False"
"8300","8300","Entertaining","expense","False"
"8400","8400","Insurance","expense","False"
"8500","8500","Travel and subsistence","expense","False"
"9000","9000","Profits/Losses on disposals of assets","income","False"
"4900","4900","Bank Interest received","income","False"
"4910","4910","Investment Interest received","income","False"
"7900","7900","Interest paid","expense","False"
"8800","8800","Corporation tax expense","expense","False"