{} Account Number Account Name Account Type GST Code Subtotal Header Accounts Inactive Account 10000 Assets Asset Y N 10100 Current Assets Asset Y N 11000 Cheque Account Bank N-T N 12000 Undeposited Funds Account Bank N-T N 13000 Electronic Clearing Account Bank N-T N 14000 Trade Debtors Accounts Receivable N-T N 16280 Inland Revenue Department Other Current Asset N-T N 17000 Fixed Assets Asset Y N 17010 Showhome Land Fixed Asset S15 N 17021 Showhome Fixed Asset S15 N 17024 Showhome Furniture Fixed Asset S15 N 17030 Plant and Machinery Fixed Asset S15 N 17040 Office Equipment Fixed Asset S15 N 17045 Office Improvements Over $500 Fixed Asset S15 N 17050 Office Furniture Fixed Asset S15 N 17060 Motor Vehicles Fixed Asset S15 N 17070 Sales Equipment Fixed Asset S15 N 17300 Land Fixed Asset S15 N 17301 Land Revaluation Fixed Asset N-T N 17310 Office Building Fixed Asset S15 N 20000 Liabilities Liability Y N 20100 Current Liabilities Liability Y N 21000 Trade Creditors Accounts Payable N-T N 21260 Import Duty Payable Other Liability N-T N 21300 GST Liability Y N 21310 GST Collected Other Liability N-T N 21330 GST Paid Other Liability N-T N 21350 GST Payments and Refunds Other Liability N-T N 22200 Non Current Liabilities Liability Y N 28150 Creditor Accrual Other Current Liability N-T N 28175 Shareholders Loan Acct Long Term Liability N-T N 28176 Business Loan Account 1 Long Term Liability N-T N 28177 Business Loan Account 2 Long Term Liability N-T N 30000 Equity Equity Y N 31000 Owners/Shareholders Drawings Equity N-T N 31100 Owners/Shareholder's Capital Equity N-T N 38000 Retained Earnings Equity N-T N 39000 Current Earnings Equity N-T N 39001 Authorised Capital Equity N-T N 39999 Historical Balancing Account Equity N-T N 40000 Income Income Y N 41000 Sales - Completed Jobs Income S15 N 44000 Other Income Income S15 N 45000 Sales - WIP Income N N 45001 Client Job Name 1 Income S15 N 45002 Client Job Name 2 Income S15 N 45003 Client Job Name 3 Income S15 N 45004 Client Job Name 4 Income S15 N 50000 Cost Of Sales Cost of Sales Y N 51000 Cost of Sales - Completed Jobs Cost of Sales S15 N 53302 Maintenance Cost of Sales S15 N 55000 Cost of Sales - WIP Cost of Sales N N 55001 Client Job Name 1 Cost of Sales S15 N 55002 Client Job Name 2 Cost of Sales S15 N 55003 Client Job Name 3 Cost of Sales S15 N 55004 Client Job Name 4 Cost of Sales S15 N 59999 Cost of Sales - Accrual Cost of Sales N-T N 60000 Expenses Expense Y N 63400 Sales Expenses Expense Y N 63401 Sales Expense Allowance 1 Expense S15 N 63402 Sales Expense Allowance 2 Expense S15 N 63403 Commission in Advance 1 Expense S15 N 63404 Commission in Advance 2 Expense S15 N 63405 Advertising Expense S15 N 63415 Design Fee Expense S15 N 63416 Quantity Estimating Expenses Expense S15 N 63417 Hostess Wages Expense S15 N 63421 Internet Expense Expense S15 N 63423 Showhome Lease Expense S15 N 63425 Sales Expenses Sundry Expense S15 N 63426 Client Promotions Expense S15 N 63450 Construction Expenses Expense Y N 63451 Construction Expenses Sundry Expense S15 N 63453 Depot Expenses Expense S15 N 63463 Construction Vehicle Expenses Expense S15 N 63465 OSH Expenses Expense S15 N 63500 Administration Expense Y N 63510 ACC Levy Expense S15 N 63520 Accountancy Fees Expense S15 N 63530 Advertising Expense S15 N 63535 Assets Under $500 Expense S15 N 63540 Bad Debts Expense S15 N 63545 Bank Charges Expense E N 63550 Cleaning and Laundry Expense S15 N 63570 Conference Expenses Expense S15 N 63580 Computer Expenses Expense S15 N 63585 Consultancy Fees Expense S15 N 63600 Depreciation Expense N-T N 63608 Electricity Expense S15 N 63610 Entertainment Expense S15 N 63612 Entertainment - Non Deductible Expense N-T N 63615 Franchise Expenses Expense S15 N 63625 Fringe Benefit Tax Expense S15 N 63630 General Expenses Expense S15 N 63650 Home/Office Expenses Expense S15 N 63660 Insurance Expense S15 N 63690 Legal Expenses Expense S15 N 63694 Management Fees Expense S15 N 63695 Rates Expense S15 N 63696 Recruitment Fees Expense S15 N 63699 Rubbish Removal Expense S15 N 63700 Printing and Stationary Expense S15 N 63703 Photocopier Lease Expense S15 N 63705 Postage and Courier Expense S15 N 63721 Office Lease Expense S15 N 63764 Staff Expenses Expense S15 N 63765 Uniforms Expense S15 N 63780 Telephone Expenses Expense S15 N 63785 Training Expense S15 N 63790 Travelling Expenses Expense S15 N 63810 Vehicle Expenses Expense S15 N 63820 Wages and Salaries Expense N-T N 63825 Kiwi Saver Contribution Expense N-T N 80000 Other Income Other Income Y N 81000 Interest Income Other Income E N 84520 Commissions Received Other Income S15 N 84530 Dividends Received Other Income S15 N 90000 Other Expenses Other Expense Y N 91000 Interest Expense Other Expense E N 99000 Suspense Other Expense N-T N