*Code *Name *Type

Littlefoot Bookkeeping Current Bank

Income
202 Sales of Computers Sales
203 Sales of Consultancy Sales
270 Interest Income Revenue
Direct Costs
320 Direct Wages Direct Costs
325 Direct Expenses Direct Costs
326 Cost of sale Direct Costs
Expenses
400 Advertising & Marketing Overhead
404 Bank Fees Overhead
416 Depreciation Expense Overhead
425 Postage, Freight & Courier Overhead
429 General Expenses Overhead
433 Insurance Overhead
437 Interest Paid Overhead
445 Light, Power, Heating Overhead
461 Printing & Stationery Overhead
463 IT Software and Consumables Overhead
465 Rates Overhead
469 Rent Overhead
477 Salaries Overhead
479 Employers National Insurance Overhead
489 Telephone & Internet Overhead
Assets
602 Petty Cash Current Asset
610 Accounts Receivable Accounts Receivable
611 Less Provision for Doubtful Debts Current Asset
620 Prepayments Current Asset
710 Office Equipment Fixed Asset
711 Less Accumulated Depreciation on Office Equipment Fixed Asset
720 Computer Equipment Fixed Asset
721 Less Accumulated Depreciation on Computer Equipment Fixed Asset
Liabilities
800 Accounts Payable Accounts Payable
805 Accruals Current Liability
814 Wages Payable - Payroll Current Liability
825 PAYE Payable Current Liability
826 NIC Payable Current Liability
Equity
950 Capital - x,xxx Ordinary Shares Equity
960 Retained Earnings Retained Earnings
970 Owner A Funds Introduced Equity
980 Owner A Drawings Equity