Fixed Assets Tangible

0010 0020 0110 0120 0210 0220 0310 0320 0410 0420

Freehold property cost Freehold property depreceiation Leasehold property cost Leasehold property depreciation Plant and machinery cost Plant and machinery depreciation Fixtures/fittings cost Fixtures/fittings depreciation Motor vehicles cost Motor vehicles depreciation

Fixed Assets Intangible

0700 0900

Investments Goodwill

Current Assets

1000 1100 1103 1200 1230

Stocks and work in progress Trade debtors Debtors and prepayments Bank current account Petty cash

*     *     *     *

Current Liabilities

2100 2109 2200 2300

Purchase ledger control Creditors and accruals VAT control account PAYE/NI creditor

*     *     *     *

Long Term Liabilities

2600 2700 2800 2900

Bank loans Hire purchase creditors Lease purchase creditors Other loans

Capital and Reserves

3000 3100 3200 3300

Capital account - balance brought forward Capital introduced Profit and loss account Drawings

Sales

4000 4009 4100

Sales/work done Discounts allowed Export sales

Other Income

4200 4210 4220 4230 4240

Royalties received Commissions received Insurance claims Rental income Bank interest received

Cost of Sales

5000 5900 5950

Purchases Opening stock and work in progress Closing stock and work in progress

Direct Costs

6000 6100 6200 6300 6400 6500 6600 6700

Direct labour Goods outward costs Goods inward costs Packaging Duty paid Transport insurance Sales commissions payable Royalties payable

Overheads

7000 7100 7200 7250 7300 7400 7500 7600 7700 7800 7900 8000 8050 8100 8200 8300 8400 8500 8600 8700 8800 8900 9000

Motor expenses Telephone Wages Spouse's wages Rent Rates Heat and light Postage, stationery and advertising Repairs and renewals Insurance Bank charges and interest Hire purchase interest Mortgage interest Accountancy fees Legal charges Use of home as office Protective clothing Cleaning Sundry expenses Subsitence Profit on asset sales Depreciation Bad debt write off

Contact Sanders & Shaw today to arrange a free meeting or to order the full copy of the New Business Kit.