Account Number	Account Name	Account Type	Header	Parent Account Number	Tax Code	Inactive Account
190	Commissions received	Income		4-0000	GST	N
191	Consulting fees	Income		4-0000	GST	N
192	Management fees	Income		4-0000	GST	N
193	Patient fees	Income		4-0000	FRE	N
194	Professional fees	Income		4-0000	GST	N
197	Discount received	Income		4-0000	GST	N
198/001	Dividends received	Income		4-0000	GST	N
199/001	Interest received	Income		4-0000	INP	N
201	Rebates received	Income		4-0000	GST	N
202/001	Recoveries - insurance	Income		4-0000	GST	N
205	Sundry income	Income		4-0000	GST	N
206/001	Government subsidies	Income		4-0000	FRE	N
230	Sales	Income		4-0000	GST	N
270	Purchases	Cost of Sales		5-0000	GST	N
286	Freight and cartage	Cost of Sales		5-0000	GST	N
295	Subcontractors	Cost of Sales		5-0000	GST	N
300	Accountancy fees	Expense		6-0000	GST	N
302	Advertising	Expense		6-0000	GST	N
309	Bank charges	Expense		6-0000	FRE	N
314	Cleaning	Expense		6-0000	GST	N
315	Commission paid	Expense		6-0000	GST	N
316	Computer expenses	Expense		6-0000	GST	N
317	Consultancy fees	Expense		6-0000	GST	N
345	Discounts given	Expense		6-0000	GST	N
346	Donations	Expense		6-0000	FRE	N
352	Electricity	Expense		6-0000	GST	N
356	Employees amenities	Expense		6-0000	GST	N
358	Entertainment expenses	Expense		6-0000	GST	N
368	Freight and cartage	Expense		6-0000	GST	N
370	Fuel and oil	Expense		6-0000	GST	N
371	Gas	Expense		6-0000	GST	N
372	General expenses	Expense		6-0000	GST	N
377	Hire of plant and equipment	Expense		6-0000	GST	N
380	Insurance	Expense		6-0000	GST	N
383/001	Interest paid	Expense		6-0000	FRE	N
386	Land tax	Expense		6-0000	FRE	N
388	Leasing charges	Expense		6-0000	GST	N
389	Legal costs	Expense		6-0000	GST	N
390	Levies	Expense		6-0000	GST	N
397	Materials	Expense		6-0000	GST	N
398	Merchant fees	Expense		6-0000	GST	N
400/001	Motor vehicle - petrol and oil	Expense		6-0000	GST	N
400/002	Motor vehicle - registration and insurance	Expense		6-0000	GST	N
400/003	Motor vehicle - repairs and maintenance	Expense		6-0000	GST	N
400/004	Motor vehicle - running expenses	Expense		6-0000	GST	N
407	"Permits, licences and fees"	Expense		6-0000	GST	N
408	Pest control	Expense		6-0000	GST	N
411	Postage	Expense		6-0000	GST	N
414	Printing and stationery	Expense		6-0000	GST	N
415	Professional fees	Expense		6-0000	GST	N
416	Protective clothing	Expense		6-0000	GST	N
422	Rates - council and water	Expense		6-0000	FRE	N
426	Registration fees	Expense		6-0000	GST	N
427	Rent	Expense		6-0000	GST	N
428	Repairs and maintenance	Expense		6-0000	GST	N
435	Security costs	Expense		6-0000	GST	N
448	Staff training	Expense		6-0000	GST	N
453	Subcontractors	Expense		6-0000	GST	N
454	Subscriptions	Expense		6-0000	GST	N
458	Superannuation expense	Expense		6-0000	N-T	N
460	Telephone	Expense		6-0000	GST	N
464	Travelling expenses	Expense		6-0000	GST	N
468	Uniforms	Expense		6-0000	GST	N
470	Wages & salaries	Expense		6-0000	N-T	N
471	Waste disposal	Expense		6-0000	GST	N
680	Bank account 1	Bank		1-0000   	N-T	N
681	Bank account 2	Bank		1-0000   	N-T	N
654	Withholding tax paid	Other Current Asset		1-0000   	N-T	N
662	Accounts receivable	Other Current Asset		1-0000   	N-T	N
739	Buildings	Fixed Asset		1-0000   	CAP	N
742	Plant and equipment	Fixed Asset		1-0000   	CAP	N
751	Motor vehicles	Fixed Asset		1-0000   	CAP	N
757	Furniture and fittings	Fixed Asset		1-0000   	CAP	N
871	Credit card	Other Current Liability		2-0000	N-T	N
883	Accounts payable	Other Current Liability		2-0000	N-T	N
895/000	GST payable	Other Current Liability		2-0000	N-T	N
895/100	Input tax credits	Other Current Liability		2-0000	N-T	N
896/000	PAYG withholding tax payable	Other Current Liability		2-0000	N-T	N
896/100	Withholding tax payable - no ABN	Other Current Liability		2-0000	N-T	N
897	Superannuation payable	Other Current Liability		2-0000	N-T	N
898	Payroll deductions	Other Current Liability		2-0000	N-T	N
924	Hire purchase liability	Long Term Liability		2-0000	N-T	N
925	Less unexpired hire purchase liability	Long Term Liability		2-0000	N-T	N
932	Loans - bank	Long Term Liability		2-0000	N-T	N
501/001	Funds contributed	Equity		3-0000	N-T	N
503/001	Drawings	Equity		3-0000	N-T	N
510	Historical balancing	Equity		3-0000	N-T	N
638	Retained earnings	Equity		3-0000	N-T	N
639	Current year earnings	Equity		3-0000	N-T	N
