Account Number	Account Name	Account Type	Header	Parent Account Number	Tax Code	Inactive Account
195	Gross Receipts	Income		4-0000	GST	N
230	Sales	Income		4-0000	GST	N
231	Sales -GST Free	Income		4-0000	FRE	N
235	Commission Received	Income		4-0000	GST	N
240	Dividends - Franked	Income		4-0000	ITS	N
241	Dividends - Unfranked	Income		4-0000	ITS	N
245	Rents Received	Income		4-0000	GST	N
197	Discount received	Other Income		8-0000	GST	N
199	Interest Earned	Other Income		8-0000	INP	N
250	Opening Stock	Cost of Sales		5-0000	N-T	N
270	Purchases	Cost of Sales		5-0000	GST	N
280	Closing Stock	Cost of Sales		5-0000	N-T	N
301	Administration Fees	Expense		6-0000	GST	N
302	Advertising & Promotion	Expense		6-0000	GST	N
306	Amortisation Expense	Expense		6-0000	GST	N
309	Bank Fees & Charges - GST Free	Expense		6-0000	INP	N
313	Computer Expenses	Expense		6-0000	GST	N
314	Cleaning	Expense		6-0000	GST	N
318	Contractors	Expense		6-0000	GST	N
330	Depreciation	Expense		6-0000	N-T	N
333	Directors Fees	Expense		6-0000	N-T	N
336	Discounts given	Expense		6-0000	GST	N
346	Donations	Expense		6-0000	FRE	N
354	Electricity	Expense		6-0000	GST	N
358	Entertainment	Expense		6-0000	GST	N
364	Filing Fees	Expense		6-0000	FRE	N
366	Flowers & Decorations	Expense		6-0000	GST	N
368	Franchise Fees	Expense		6-0000	GST	N
370	Fuel & Oil	Expense		6-0000	GST	N
372	General Expenses	Expense		6-0000	GST	N
377	Hire Of Plant & Equipment	Expense		6-0000	GST	N
378	Hire Purchase Charges	Expense		6-0000	INP	N
379	Home Office	Expense		6-0000	GST	N
380	Insurance	Expense		6-0000	GST	N
383	Interest	Expense		6-0000	INP	N
388	Lease Payments	Expense		6-0000	GST	N
389	Legal Fees	Expense		6-0000	GST	N
391	Light & Power	Expense		6-0000	GST	N
40001	M/V Car - Fuel & Oil	Expense		6-0000	GST	N
40002	M/V Car - Rego/Insurance	Expense		6-0000	GST	N
40003	M/V Car - Repairs	Expense		6-0000	GST	N
40004	M/V Car - Depreciation	Expense		6-0000	N-T	N
40005	M/V Car - Lease	Expense		6-0000	GST	N
40006	M/V Car - Other	Expense		6-0000	GST	N
411	Postage	Expense		6-0000	GST	N
414	Printing & Stationery	Expense		6-0000	GST	N
415	Professional Fees -Accounting	Expense		6-0000	GST	N
422	Rates & Land Tax	Expense		6-0000	FRE	N
427	Rent on Land & Buildings	Expense		6-0000	GST	N
428	Repairs & Maintenance	Expense		6-0000	GST	N
430	Rubbish Removal	Expense		6-0000	GST	N
448	Staff Training & Welfare	Expense		6-0000	GST	N
454	Subscriptions	Expense		6-0000	GST	N
455	Sundry Expenses	Expense		6-0000	GST	N
458	Superannuation expense	Expense		6-0000	N-T	N
460	Telephone	Expense		6-0000	GST	N
464	Travel	Expense		6-0000	GST	N
470	Wages & salaries	Expense		6-0000	N-T	N
472	Workcover	Expense		6-0000	GST	N
680	Cash At Bank	Bank		1-0000	N-T	N
640	Cash On Hand	Other Current Asset		1-0000	N-T	N
662	Accounts receivable	Other Current Asset		1-0000	N-T	N
663	ABN withholding credits	Other Current Asset		1-0000	N-T	N
720	Inventory	Other Current Asset		1-0000	N-T	N
740	Buildings - At Cost	Fixed Asset		1-0000	CAP	N
741	Buildings - Accumulated Depreciation	Fixed Asset		1-0000	N-T	N
742	Plant & equipment - At Cost	Fixed Asset		1-0000	CAP	N
743	Plant & Equipment - Accumulated Depreciation	Fixed Asset		1-0000	N-T	N
744	Motor vehicles - At Cost	Fixed Asset		1-0000	CAP	N
745	Motor Vehicles - Accumulated Depreciation	Fixed Asset		1-0000	N-T	N
746	Fixtures & Fittings - At Cost	Fixed Asset		1-0000	CAP	N
747	Fixtures & Fittings - Accumulated Depreciation	Fixed Asset		1-0000	N-T	N
748	Office Equipment - At Cost	Fixed Asset		1-0000	CAP	N
749	Office Equipment - Accumulated Depreciation	Fixed Asset		1-0000	N-T	N
825	Loans	Long Term Liability		2-0000	N-T	N
830	Hire Purchase	Long Term Liability		2-0000	N-T	N
831	Less: Unexpired Interest Charges	Long Term Liability		2-0000	N-T	N
882	Accounts payable	Other Current Liability		2-0000	N-T	N
883	Sundry Creditors	Other Current Liability		2-0000	N-T	N
891	GST paid	Other Current Liability		2-0000	N-T	N
892	GST collected	Other Current Liability		2-0000	N-T	N
895	PAYG withholdings payable	Other Current Liability		2-0000	N-T	N
896	Superannuation payable	Other Current Liability		2-0000	N-T	N
897	Payroll deductions	Other Current Liability		2-0000	N-T	N
898	ABN withholdings payable	Other Current Liability		2-0000	N-T	N
899	Taxation Clearing Account	Other Current Liability		2-0000	N-T	N
50100	Opening Balance	Equity		3-0000	N-T	N
50102	Share Of Profit	Equity		3-0000	N-T	N
50103	Drawing	Equity		3-0000	N-T	N
502	Name of Partner	Equity		3-0000	N-T	N
50200	Balance at Beginning of Year	Equity		3-0000	N-T	N
50201	Capital Introduced	Equity		3-0000	N-T	N
50202	Share of Profit or Loss	Equity		3-0000	N-T	N
50203	Drawings- Partner 2	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
969	Historical balancing	Equity		3-0000	N-T	N
