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Chart of Accounts

The following table contains the entire list of General Ledger Accounts available in Totem.

These are split into three types of accounts:

  • Balance Sheet accounts

  • Profit and Loss accounts

  • Control accounts

The following tables are a reduced set of information. The categorisation of the accounts is in other documents.

Balance Sheet Accounts

Account Balance Type Account Category Group Account Description Account Number
Debit Current Assets Bank Current Account 110100010000000
Debit Current Assets Bank Savings Account 110100020000000
Debit Current Assets Petty Cash 110100030000000
Debit Current Assets TOTEM Balance 110100040000000
Debit Current Assets Totem Runtime Deposit (Escrow) 110100050000000
Debit Current Assets Fixed deposits 110100060000000
Debit Current Assets Prepaid Expenses on account (Operating Expense) 110100070000000
Debit Current Assets Director's loan account (asset until repaid) 110100080000000
Debit Current Assets Trade receivables - non-related parties 110100090000000
Debit Current Assets Trade receivables - related parties 110100100000000
Debit Current Assets Loan to non-related parties 110100110000000
Debit Current Assets Loan to related parties 110100110000001
Debit Current Assets Other receivables 110100110000002
Debit Current Assets Finance lease receivables 110100110000003
Debit Current Assets Staff loans 110100110000004
Debit Current Assets Government grant receivables 110100110000005
Credit Current Assets Allowance for doubtful debts 110100120000000
Credit Current Assets Other 110100120000001
Credit Current Assets Impairment loss on contract assets 110100120000002
Debit Current Assets Raw materials 110100130000000
Debit Current Assets Work in progress 110100130000001
Debit Current Assets Finished goods 110100130000002
Debit Current Assets Advances to suppliers (Trade Supplies) 110100140000000
Debit Current Assets Contract assets 110100150000000
Debit Current Assets Equity securities 110100160000000
Debit Current Assets Assets of disposal group classified as held-for-sale 110100170000000
Debit Current Assets Loan notes - floating or fixed 110100180000000
Debit Current Assets Interest rate swaps 110100190000000
Debit Current Assets Currency forwards 110100200000000
Debit Current Assets Commodity forwards 110100210000000
Debit Property, plant and equipment Land 111110010000000
Debit Property, plant and equipment Buildings 111110020000000
Debit Property, plant and equipment Furniture fixtures and fittings 111110030000000
Debit Property, plant and equipment Plant and equipment 111110040000000
Debit Property, plant and equipment Motor vehicles 111110050000000
Debit Property, plant and equipment Supplies 111110060000000
Debit Property, plant and equipment Computer and IT equipment 111110070000000
Debit Property, plant and equipment Right-of-use assets 111110080000000
Debit Property, plant and equipment Assets under construction 111110090000000
Debit Property, plant and equipment Leasehold improvements 111110100000000
Credit Property, plant and equipment Land 111110110000000
Credit Property, plant and equipment Buildings 111110110000001
Credit Property, plant and equipment Furniture fixtures and fittings 111110110000002
Credit Property, plant and equipment Plant and equipment 111110110000003
Credit Property, plant and equipment Motor vehicles 111110110000004
Credit Property, plant and equipment Supplies 111110110000005
Credit Property, plant and equipment Computer and IT equipment 111110110000006
Credit Property, plant and equipment Right-of-use assets 111110110000007
Credit Property, plant and equipment Assets under construction 111110110000008
Credit Property, plant and equipment Leasehold improvements 111110110000009
Debit Intagible Assets e.g. Films, copyrights or other intellectual property rights 112120010000000
Debit Intagible Assets Trademark and patents 112120020000000
Debit Intagible Assets Computer software licences 112120030000000
Debit Intagible Assets External Network Cryptocurrency 112120040000000
Debit Intagible Assets Goodwill 112120050000000
Credit Intagible Assets Trademark and patents 112120060000000
Credit Intagible Assets Computer software licences 112120060000001
Credit Intagible Assets Others 112120060000002
Credit Intagible Assets Impairment loss on intangible assets 112120070000000
Debit Non-Current Assets Investment in subsidiaries 113130010000000
Debit Non-Current Assets Investment in joint venture 113130020000000
Debit Non-Current Assets Investment in associates 113130030000000
Debit Non-Current Assets Investment properties 113130040000000
Debit Non-Current Assets Equity securities 113130050000000
Debit Non-Current Assets Debt securities 113130060000001
Debit Non-Current Assets Deferred income tax (assets) 113130070000000
Credit Non-Current Assets Impairment of fixed assets 113130080000000
Credit Non-Current Assets Impairment investment in subsidiaries 113130080000001
Credit Non-Current Assets Impairment investment in joint venture 113130080000002
Credit Non-Current Assets Impairment investment in associates 113130080000003
Debit Non-Current Assets Non-listed debt instruments 113130090000000
Debit Non-Current Assets Mandatorily measured at FVTPL 113130090000001
Debit Non-Current Assets Convertible bonds 113130090000002
Debit Non-Current Assets Loan to non-related parties 113130100000000
Debit Non-Current Assets Loan to related parties 113130100000001
Debit Non-Current Assets Other receivables 113130100000002
Debit Non-Current Assets Finance lease receivables 113130100000003
Debit Non-Current Assets Staff loans 113130100000004
Debit Non-Current Assets Indemnification assets 113130100000005
Debit Non-Current Assets Interest rate swaps 113130110000000
Debit Non-Current Assets Currency forwards 113130110000001
Debit Non-Current Assets Commodity forwards 113130110000002
Credit Current Liabilities Sales Tax by Jurisdiction (Can be a negative balance for reclaims [technically an asset]) 120200010000000
Credit Current Liabilities Federal or State Tax By Jurisdiction on Sales 120200020000000
Credit Current Liabilities Related parties 120200030000000
Credit Current Liabilities Non-related parties 120200030000001
Credit Current Liabilities Salaries Payable 120200040000000
Credit Current Liabilities Wages Payable 120200050000000
Credit Current Liabilities Commission Payable 120200060000000
Credit Current Liabilities Freight Payable 120200070000000
Credit Current Liabilities Other Accrued Expenses Payable 120200080000000
Credit Current Liabilities Payroll Tax By Jurisdiction Liabilities 120200090000000
Credit Current Liabilities Interest Payable 120200100000000
Credit Current Liabilities Advances from customers 120200110000000
Credit Current Liabilities Lawsuits and Legal Costs Payable 120200120000000
Credit Current Liabilities Related parties 120200130000000
Credit Current Liabilities Non-related parties 120200130000001
Credit Current Liabilities Related parties 120200140000000
Credit Current Liabilities Non-related parties 120200140000001
Credit Current Liabilities Financial guarantees 120200150000000
Credit Current Liabilities Contract liabilities 120200160000000
Credit Current Liabilities Bank overdrafts 120200170000000
Credit Current Liabilities Current portion of lease liabilities 120200180000000
Credit Current Liabilities Warranty / Legal claims / Others (< 12 mnths) 120200190000000
Credit Current Liabilities Unused leave 120200190000001
Credit Current Liabilities Interest rate swaps 120200200000000
Credit Current Liabilities Currency forwards 120200200000001
Credit Current Liabilities Commodity forwards 120200200000002
Credit Current Liabilities Dividend payable 120200210000000
Credit Current Liabilities Current portion of bank borrowings (Payable) 120200220000000
Credit Non-Current Liabilities Income Tax By Jurisdiction Payable (Witholding Tax) 121210010000000
Credit Non-Current Liabilities Deferred Revenues (Unearned Revenues) 121210020000000
Credit Non-Current Liabilities Bonds Payable 121210030000000
Credit Non-Current Liabilities Notes (Loans) Payable 121210040000000
Credit Non-Current Liabilities Waranty Liabilities 121210050000000
Credit Non-Current Liabilities Corporation tax by jurisdiction payable (posted at end of period or end of year) 121210060000000
Credit Non-Current Liabilities Installment Loans (Payable) 121210070000000
Credit Non-Current Liabilities Non-current portion of bank borrowings (Payable) 121210080000000
Credit Non-Current Liabilities Mortgage or Property Loans (Payable) 121210090000000
Credit Non-Current Liabilities Redeemable preference shares 121210100000000
Credit Non-Current Liabilities Non-current portion of lease liabilities 121210110000000
Credit Non-Current Liabilities Contingent consideration payable 121210120000000
Credit Non-Current Liabilities Deferred income tax (liabilities) 121210130000000
Credit Non-Current Liabilities Related parties 121210140000000
Credit Non-Current Liabilities Non-related parties 121210140000001
Credit Non-Current Liabilities Warranty / Legal claims / Others (> 12 mnths) 121210150000000
Credit Non-Current Liabilities Interest rate swaps 121210160000000
Credit Non-Current Liabilities Currency forwards 121210160000001
Credit Non-Current Liabilities Commodity forwards 121210160000002
Credit Shareholder's Equity Personal Net Worth 130300010000000
Credit Shareholder's Equity Owner's Equity 130300020000000
Credit Other Equity Corporation tax by jurisdiction (calculated after P&L) 131310010000000
Credit Capital Stock Ordinary shares 132320010000000
Credit Capital Stock Preference shares 132320020000000
Debit Capital Stock Treasury shares 132320030000000
Credit Other reserves Share application monies 133330010000000
Credit Other reserves Share option reserve 133330020000000
Credit Other reserves Fair value gains / (losses) on financial assets at FVOCI (debt instruments) 133330030000000
Credit Other reserves Fair value gains / (losses) on financial assets at FVOCI (equity instruments) 133330040000001
Credit Other reserves Cash flow hedges 133330050000000
Credit Other reserves Equity component of convertible bonds 133330060000000
Credit Other reserves Revaluation of property, plant and equipment 133330070000000
Debit Retained Earnings Dividend paid 134340010000000
Credit Retained Earnings Retained Earnings 134340020000000

Profit and Loss Accounts

Account Balance Type Account Category Group Account Description Account Number
Credit Sales Sales of services 240400010000000
Credit Sales Sales of goods 240400020000000
Debit Sales Sales returns and allowances 240400030000000
Credit Sales Sales discounts 240400040000000
Credit Sales Freight Billable 240400050000000
Credit Sales Commission Billable 240400060000000
Credit Sales Miscellaneous Income 240400070000000
Credit Other income Royalty income 241410010000000
Credit Other income FInancial assets measured at amortised cost 241410020000000
Credit Other income Investments 241410020000001
Credit Other income Trade receivables 241410020000002
Credit Other income Bank deposits 241410020000003
Credit Other income Loans to an associate / subsidiary 241410020000004
Credit Other income Debt investments measured at FVOCI 241410020000005
Credit Other income Dividend income 241410030000000
Credit Other income Rental income 241410040000000
Credit Other income Grant income 241410050000000
Credit Other income Fair value gains / (losses) on financial assets and liabilities at FVTPL 241410060000000
Credit Other income Fair value gains / (losses) on derivative financial instruments 241410070000000
Credit Other income Ineffectiveness on fair value / cash flow hedges 241410080000000
Credit Other income Financial assets at FVOCI, reclassified from OCI on disposal 241410090000000
Credit Other income Fair value gains / (losses) on investment properties 241410100000000
Credit Other income Fair value gains / (loss) on contingent consideration 241410110000000
Credit Other Operating Income Share of profit / (loss) of associates and joint ventures 242410010000000
Credit Other Operating Income Gains / (Losses) on sale / disposal of property, plant and equipment 242410020000000
Credit Other Operating Income Profit / (loss) from discontinued operations 242410030000000
Credit Other comprehensive income Debt instruments 243420010000000
Credit Other comprehensive income Equity instruments 243420020000001
Credit Other comprehensive income Fair value gains / (losses) on cash flow hedges 243420030000000
Credit Other comprehensive income Share of other comprehensive income of associates 243420040000000
Credit Other comprehensive income Reclassification adjustments (for items that may be reclassified subsequently to profit or loss) 243420050000000
Credit Other comprehensive income Revaluation gains on property, plant and equipment 243420060000000
Debit Operating Expenses Raw materials - changes in inventories 250500010000000
Debit Operating Expenses Work in progress - changes in inventories 250500010000001
Debit Operating Expenses Finished goods - changes in inventories 250500010000002
Debit Operating Expenses Purchases - direct material costs 250500010000003
Debit Operating Expenses Direct labour costs 250500010000004
Debit Operating Expenses Manufacturing / Factory overhead 250500010000005
Debit Operating Expenses Purchases returns and allowances 250500010000006
Debit Operating Expenses Purchase discount 250500010000007
Debit Operating Expenses Inventory write-down / Reversal of inventory write-down 250500010000008
Debit Operating Expenses Inter-Entity Charge In 250500020000000
Debit Operating Expenses Inter-Entity Charge Out 250500020000001
Debit Operating Expenses IT Distribution 250500020000002
Debit Operating Expenses Distribution To Capital 250500020000003
Debit Operating Expenses Allocations 250500020000004
Debit Operating Expenses Allocation By Country 250500020000005
Debit Operating Expenses Facilities Allocation 250500020000006
Debit Operating Expenses Assess Research And Development Recharges 250500020000007
Debit Operating Expenses General Project Costs 250500030000000
Debit Operating Expenses Depreciation Land 250500030000001
Debit Operating Expenses Depreciation Buildings 250500030000002
Debit Operating Expenses Depreciation Furniture fixtures and fittings 250500030000003
Debit Operating Expenses Depreciation Plant and equipment 250500030000004
Debit Operating Expenses Depreciation Motor vehicles 250500030000005
Debit Operating Expenses Depreciation Supplies 250500030000006
Debit Operating Expenses Depreciation Computer and IT equipment 250500030000007
Debit Operating Expenses Depreciation Right-of-use assets 250500030000008
Debit Operating Expenses Depreciation Leasehold improvements 250500030000009
Debit Operating Expenses Amortisation of Others intangible assets 250500030000010
Debit Operating Expenses Amortisation of Trademark and patents 250500030000011
Debit Operating Expenses Amortisation of Computer software licences 250500030000012
Debit Operating Expenses Amortization Government Grants 250500030000013
Debit Operating Expenses Gain Loss On Miscellaneous Sales 250500030000014
Debit Operating Expenses Non Capital Project Expense 250500030000015
Debit Operating Expenses Consumption Other 250500040000000
Debit Operating Expenses Trials 250500040000001
Debit Operating Expenses Samples 250500040000002
Debit Operating Expenses Warranties 250500050000000
Debit Operating Expenses Tax (Corporation Tax) 250500060000000
Debit Operating Expenses Employee Tax 250500070000000
Debit Operating Expenses Tax Property 250500070000001
Debit Operating Expenses Tax Trade Licences 250500070000002
Debit Operating Expenses Tax Enviromental 250500070000003
Debit Operating Expenses Road Tax 250500070000004
Debit Operating Expenses Taxes Other 250500070000005
Debit Operating Expenses Taxes Other Alternate Acct 250500070000006
Debit Operating Expenses Non-Deductible Fines Penalties 250500070000007
Debit Operating Expenses Penalties 250500070000008
Debit Operating Expenses Licenses Fees Certificates Other Taxes 250500070000009
Debit Operating Expenses Car Tax 250500070000010
Debit Operating Expenses Claims 250500080000000
Debit Operating Expenses Commissions Manual 250500090000000
Debit Operating Expenses Commissions Intercompany Expense 250500090000001
Debit Operating Expenses Commissions Intercompany Income 250500090000002
Debit Operating Expenses Samples Consumption Marketing 250500100000000
Debit Operating Expenses Promotions 250500100000001
Debit Operating Expenses Advertising Expenses 250500100000002
Debit Operating Expenses Advertising Promotions Plant Visit 250500100000003
Debit Operating Expenses Design And Artwork 250500100000004
Debit Operating Expenses Advertising Promotions Gifts 250500100000005
Debit Operating Expenses Advertising Promotions Meetings Seminars 250500100000006
Debit Operating Expenses Advertising Promotions Printed Material 250500100000007
Debit Operating Expenses Advertising Promotions Outdoor Advertising 250500100000008
Debit Operating Expenses Advertising Promotions Presentation Material 250500100000009
Debit Operating Expenses Distributor Events 250500100000010
Debit Operating Expenses Market Research 250500100000011
Debit Operating Expenses Fairs And Exhibitions 250500100000012
Debit Operating Expenses Media Print 250500100000013
Debit Operating Expenses Media Radio 250500100000014
Debit Operating Expenses Media Television 250500100000015
Debit Operating Expenses Media Other 250500100000016
Debit Operating Expenses Samples 250500100000017
Debit Operating Expenses Custom Gifts Taxable 250500100000018
Debit Operating Expenses Custom Gifts Non Taxable 250500100000019
Debit Operating Expenses Technical Service Fees 250500100000020
Debit Operating Expenses Literature 250500100000021
Debit Operating Expenses Brand Merchandise 250500100000022
Debit Operating Expenses Trade Shows Exhibit Fees 250500100000023
Debit Operating Expenses Agency Fees 250500100000024
Debit Operating Expenses Audio Visuals 250500100000025
Debit Operating Expenses Marketing Events Days In The Field 250500100000026
Debit Operating Expenses Marketing Miscellaneous Expense 250500100000027
Debit Operating Expenses Marketing Cost Sharing 250500100000028
Debit Operating Expenses Consulting Fees 250500110000000
Debit Operating Expenses Miscellaneous Service 250500120000000
Debit Operating Expenses Analytical Testing 250500120000001
Debit Operating Expenses Communications Tarriffs 250500120000002
Debit Operating Expenses Experimental Testing 250500120000003
Debit Operating Expenses Financial Services 250500120000004
Debit Operating Expenses Freight Expenses 250500120000005
Debit Operating Expenses Housekeeping & Laundry 250500120000006
Debit Operating Expenses Language Translation Services 250500120000007
Debit Operating Expenses Mail Delivery Services 250500120000008
Debit Operating Expenses Miscellaneous Fees 250500120000009
Debit Operating Expenses Contractors 250500120000010
Debit Operating Expenses Technical Assistance 250500120000011
Debit Operating Expenses Laboratory Expense 250500120000012
Debit Operating Expenses Labour 250500120000013
Debit Operating Expenses Printing 250500120000014
Debit Operating Expenses Warehouse 250500120000015
Debit Operating Expenses Photographs Graphics 250500120000016
Debit Operating Expenses Project Engineering 250500120000017
Debit Operating Expenses Research Assistance 250500120000018
Debit Operating Expenses Research Shopping Expense 250500120000019
Debit Operating Expenses Other service for Production 250500120000020
Debit Operating Expenses Software Maintenance Fees 250500120000021
Debit Operating Expenses Tax Preparation Fees 250500120000022
Debit Operating Expenses Testing Services 250500120000023
Debit Operating Expenses Travel Expenses Per Diem 250500130000000
Debit Operating Expenses Travel General 250500130000001
Debit Operating Expenses Travel Expenses Air Tickets 250500130000002
Debit Operating Expenses Travel Expenses Air Tickets Outside Country Of Residence 250500130000003
Debit Operating Expenses Travel Expenses Miles 250500130000004
Debit Operating Expenses Lodging Hotel Costs 250500140000000
Debit Operating Expenses Meetings Conferences 250500150000000
Debit Operating Expenses Other Grower Meetings 250500150000001
Debit Operating Expenses Key Distributor Meetings 250500150000002
Debit Operating Expenses Travel Foreign 250500150000003
Debit Operating Expenses Travel Non Employee 250500150000004
Debit Operating Expenses Travel Tech Meetings Conferences 250500150000005
Debit Operating Expenses Business Meals Entertainment 250500160000000
Debit Operating Expenses Business Meals Within Country Of Residence 250500160000001
Debit Operating Expenses Business Meals Outside Country Of Residence 250500160000002
Debit Operating Expenses Entertainment Non-Deductable 250500160000003
Debit Operating Expenses Meals Entertainment Field Sales 250500160000004
Debit Operating Expenses Meals Entertainment Training Education 250500160000005
Debit Operating Expenses Meals Entertainment Business Development (No Meeting) 250500160000006
Debit Operating Expenses Meals Entertainment Business Development 250500160000007
Debit Operating Expenses Other Travel Expenses 250500170000000
Debit Operating Expenses Public Relations 250500180000000
Debit Operating Expenses Automobile Expense 250500190000000
Debit Operating Expenses Automobile Expense Parking 250500190000001
Debit Operating Expenses Automobile Expense Company Car 250500190000002
Debit Operating Expenses Automobile Expense Telephone 250500190000003
Debit Operating Expenses Automobile Expense Rental 250500190000004
Debit Operating Expenses Automobile Expense Repairs 250500190000005
Debit Operating Expenses Automobile Expense Car Financing 250500190000006
Debit Operating Expenses Automobile Expense Fuel 250500190000007
Debit Operating Expenses Leased Autos 250500190000008
Debit Operating Expenses Equipment 250500200000000
Debit Operating Expenses Plant Maintenance 250500210000000
Debit Operating Expenses Cellular Usage 250500220000000
Debit Operating Expenses Communication Remote Access 250500220000001
Debit Operating Expenses Miscellaneous Data Communications 250500220000002
Debit Operating Expenses Telephone Facsimiles 250500220000003
Debit Operating Expenses Rent Warehouse 250500230000000
Debit Operating Expenses Non Lease Rental 250500230000001
Debit Operating Expenses Rent Building Office 250500230000002
Debit Operating Expenses Rent Land 250500230000003
Debit Operating Expenses Rent Equipment 250500230000004
Debit Operating Expenses Sub Lease Income 250500230000005
Debit Operating Expenses Rent Other Facilities 250500230000006
Debit Operating Expenses Office Lab Furniture 250500240000000
Debit Operating Expenses Service Contracts 250500240000001
Debit Operating Expenses Repairs 250500240000002
Debit Operating Expenses Repairs Equipment 250500240000003
Debit Operating Expenses IT Maintenance 250500240000004
Debit Operating Expenses Maintenance 250500240000005
Debit Operating Expenses Maintenance Equip 250500240000006
Debit Operating Expenses Maint Other 250500240000007
Debit Operating Expenses Maintenance Other Miscellaneous Hardware 250500240000008
Debit Operating Expenses Maintenance Other Office Cleaning 250500240000009
Debit Operating Expenses Maintenance Building 250500240000010
Debit Operating Expenses Tools 250500240000011
Debit Operating Expenses Services 250500240000012
Debit Operating Expenses Purchased Supplies 250500240000013
Debit Operating Expenses Pm Purchased Equipment Non Capital 250500240000014
Debit Operating Expenses Miscellaneous Maintenance 250500240000015
Debit Operating Expenses Supplies Other 250500250000000
Debit Operating Expenses Supplies Office 250500250000001
Debit Operating Expenses Supplies Office Photcopy Document Handling 250500250000002
Debit Operating Expenses Supplies Lab 250500250000003
Debit Operating Expenses Supplies Safety 250500250000004
Debit Operating Expenses Supplies Production 250500250000005
Debit Operating Expenses Supplies Maintenance 250500250000006
Debit Operating Expenses Supplies Industrial (Chemicals etc...) 250500250000007
Debit Operating Expenses Supplies Cleaning 250500250000008
Debit Operating Expenses Equipment Electrical Equipment 250500260000000
Debit Operating Expenses Computer Related Equipment 250500260000001
Debit Operating Expenses Software Licenses 250500260000002
Debit Operating Expenses Electricity Purchased 250500260000003
Debit Operating Expenses Water Purchased 250500260000004
Debit Operating Expenses Gas Purchased 250500260000005
Debit Operating Expenses Fuel 250500260000006
Debit Operating Expenses Utilities Combined 250500260000007
Debit Operating Expenses Cloud Storage 250500260000008
Debit Operating Expenses Datacentres 250500260000009
Debit Operating Expenses Insurance Other 250500270000000
Debit Operating Expenses Insurance Other Export Credit 250500270000001
Debit Operating Expenses Self Insurance 250500270000002
Debit Operating Expenses Motor vehicle insurance 250500270000003
Debit Operating Expenses Medical insurance 250500270000004
Debit Operating Expenses Life insurance 250500270000005
Debit Operating Expenses Travel insurance 250500270000006
Debit Operating Expenses Non-exec Directors Fees, & Other Governance Costs 250500280000000
Debit Operating Expenses External Corporate Secretarial fees 250500290000000
Debit Operating Expenses Litigation 250500290000000
Debit Operating Expenses Outside Counsel Fees 250500290000001
Debit Operating Expenses Licenses Permits 250500290000002
Debit Operating Expenses Legal Fees International 250500290000003
Debit Operating Expenses Legal Fees Other 250500290000004
Debit Operating Expenses FCPA Gifts 250500290000005
Debit Operating Expenses FCPA Travel 250500290000006
Debit Operating Expenses FCPA Meals Entertainment 250500290000007
Debit Operating Expenses Business Contributions 250500290000008
Debit Operating Expenses Charitable Contributions 250500290000009
Debit Operating Expenses Donations Disallowed 250500290000010
Debit Operating Expenses Local Tax 250500290000011
Debit Operating Expenses Audit Fees External 250500290000012
Debit Operating Expenses Auditor Firm Tax Fees 250500290000013
Debit Operating Expenses Auditor Firm Other Fees 250500290000014
Debit Operating Expenses Audit Fees 250500290000015
Debit Operating Expenses Patents 250500290000016
Debit Operating Expenses Product Registrations 250500290000017
Debit Operating Expenses Trademarks 250500290000018
Debit Operating Expenses Design Rights 250500290000019
Debit Operating Expenses TOTEM transaction fees 250500300000000
Debit Operating Expenses Bank Charges 250500300000001
Debit Operating Expenses Administration Business Tax 250500300000001
Debit Operating Expenses Corporate Membership 250500300000002
Debit Operating Expenses Memberships Subscriptions 250500300000003
Debit Operating Expenses Other Non Deductible 250500300000004
Debit Operating Expenses Postage Expenses 250500300000005
Debit Operating Expenses Courrier Expenses 250500300000006
Debit Operating Expenses Management Adjustment 250500300000007
Debit Operating Expenses Collection Expense 250500300000008
Debit Operating Expenses Credit Reports 250500300000009
Debit Operating Expenses Other Miscellaneous Expense 250500300000010
Debit Operating Expenses Miscellaneous Month End Accruals 250500300000011
Debit Operating Expenses Sponsorship 250500300000012
Debit Operating Expenses Books Library 250500300000013
Debit Operating Expenses Equipment Purchased Non-Capitalised 250500300000014
Debit Operating Expenses Software Purchased Non-Capitalised 250500300000015
Debit Operating Expenses Miscellaneous Reimbursement Expenses 250500300000016
Debit Operating Expenses Recovered Expenses Canteen Receipts 250500300000017
Debit Operating Expenses Recovered Expense Miscellaneous Charge Out 250500300000018
Debit Operating Expenses Recovered Expenses Insurance 250500300000019
Debit Operating Expenses Recovered Expenses Car Contract 250500300000020
Debit Operating Expenses Recovered Expenses Other 250500300000021
Debit Operating Expenses Recovered Expenses Salaries 250500300000022
Debit Operating Expenses Recovered Expenses Wages 250500300000023
Debit Operating Expenses Procurement Card Purchases 250500300000024
Debit Operating Expenses Administration Service Fees 250500300000025
Debit Operating Expenses Other Miscellaneous Income Expense 250500300000026
Debit Operating Expenses Bad Debt Expense / Reversal 250500310000000
Debit Operating Expenses Not Used 250500320000000
Debit Operating Expenses Shipping Cost 250500330000000
Debit Operating Expenses Other Costs 250500330000001
Debit Operating Expenses Standard Cost Intercompany 250500330000002
Debit Operating Expenses Finished Goods Consumption Each 250500330000003
Debit Operating Expenses Samples Consumption 250500330000004
Debit Operating Expenses Semifinished Consumption 250500330000005
Debit Operating Expenses Freight Non Customer 250500330000006
Debit Operating Expenses Freight From To Warehouse 250500330000007
Debit Operating Expenses Duties On Purchases 250500330000008
Debit Operating Expenses Handling Warehouse 250500330000009
Debit Operating Expenses Transportation 250500330000010
Debit Operating Expenses Waste Disposal 250500330000011
Debit Operating Expenses Waste Disposal Service 250500330000012
Debit Operating Expenses Customs Fees 250500330000013
Debit Operating Expenses Sponsorship / Donations 250500330000014
Debit Operating Expenses Financial guarantee fees 250500340000001
Debit Operating Expenses Royalty expenses 250500350000002
Debit Operating Expenses Extraordinary expenses 250500370000004
Debit Operating Expenses Impairment loss on financial assets 250500380000005
Debit Operating Expenses Impairment loss on contract assets 250500390000006
Debit Operating Expenses Warranty / Legal claims / Others 250500400000000
Debit Operating Expenses Unused leave 250500400000001
Debit Operating Expenses Property, plant and equipment written off 250500410000000
Debit Other Operating Expenses Information Technology Miscellaneous 251510010000000
Debit Other Operating Expenses Secondary Costs 251510010000001
Debit Other Operating Expenses Reporting Adjustment 251510010000002
Debit Personnel Costs Salaries 252520010000000
Debit Personnel Costs Salaries 13th Month 252520010000001
Debit Personnel Costs Salaries Achievement Awards 252520010000002
Debit Personnel Costs Salaries Representation Allowance 252520010000003
Debit Personnel Costs Salaries Fees 252520010000004
Debit Personnel Costs Salaried Operations 252520010000005
Debit Personnel Costs Wages 13th Month 252520010000006
Debit Personnel Costs Payroll Fees 252520010000007
Debit Personnel Costs Payroll Luncheon Vouchers 252520010000008
Debit Personnel Costs Social Security Employer Contribution 252520010000009
Debit Personnel Costs Fringes Variable 252520010000010
Debit Personnel Costs Social Security Other 252520010000011
Debit Personnel Costs Social Security Provision 252520010000012
Debit Personnel Costs Payroll Social Security 252520010000013
Debit Personnel Costs Accruals Social Security Charges 13th Month 252520010000014
Debit Personnel Costs Accruals Social Security Charges Holiday Pay 252520010000015
Debit Personnel Costs Housing Tax 252520010000016
Debit Personnel Costs Apprenticeship Tax 252520010000017
Debit Personnel Costs Work Council 252520010000018
Debit Personnel Costs Severence Pay 252520010000019
Debit Personnel Costs Transportation Subsidy 252520010000020
Debit Personnel Costs Wages Hourly 252520010000021
Debit Personnel Costs Salaries Wages Per Diem 252520010000022
Debit Personnel Costs Overtime Payments 252520010000023
Debit Personnel Costs Sick Pay 252520010000024
Debit Personnel Costs Holiday Pay 252520010000025
Debit Personnel Costs Vacation Pay 252520010000026
Debit Personnel Costs Other Employee Compensation 252520010000027
Debit Personnel Costs Savings Plan 252520010000028
Debit Personnel Costs Field Incentive Plan 252520010000029
Debit Personnel Costs Employee Other Compensation 252520010000030
Debit Personnel Costs Pension 252520010000031
Debit Personnel Costs Insurance Plan Live Medical 252520010000032
Debit Personnel Costs Insurance Work Accident 252520010000033
Debit Personnel Costs Insurance Private Collectif 252520010000034
Debit Personnel Costs Pension Costs Company Portion 252520010000035
Debit Personnel Costs Private Patient Plan 252520010000036
Debit Personnel Costs Early Retirement Plans 252520010000037
Debit Personnel Costs Employee share option expense 25520010000038
Debit Personnel Costs School Expenses 252520020000000
Debit Personnel Costs Home Leave 252520020000001
Debit Personnel Costs Expat Cost 252520020000002
Debit Personnel Costs Assignee Allowances Other 252520020000003
Debit Personnel Costs Employe Language Lessons 252520020000004
Debit Personnel Costs Employee Moving Expense 252520020000005
Debit Personnel Costs Employee Assistance Program 252520020000006
Debit Personnel Costs Employee Housing Expense 252520020000007
Debit Personnel Costs Expat Other Benefits 252520020000008
Debit Personnel Costs Assignee Tax 252520020000009
Debit Personnel Costs Other Employee Compensation 252520030000000
Debit Personnel Costs Incentive Plan 252520040000000
Debit Personnel Costs Incentive Plan Overhead 252520050000000
Debit Personnel Costs Employee Service Awards 252520060000000
Debit Personnel Costs Security Services 252520060000001
Debit Personnel Costs Health Safety 252520060000002
Debit Personnel Costs Cleaning And Security Services Alternate Account 252520060000003
Debit Personnel Costs Cafeteria Service 252520060000004
Debit Personnel Costs Medical Benefits 252520060000005
Debit Personnel Costs Medical Services and Supplies 252520060000006
Debit Personnel Costs Recreation Sports Social 252520060000007
Debit Personnel Costs Recruiting 252520060000008
Debit Personnel Costs Employee Agency Fees 252520060000009
Debit Personnel Costs Transport Of Personal 252520060000010
Debit Personnel Costs Education Training 252520060000011
Debit Personnel Costs Education Training Travel Associated Costs 252520060000012
Debit Personnel Costs Training Tax 252520060000013
Debit Personnel Costs Tuition 252520060000014
Debit Personnel Costs Tuition Taxable 252520060000015
Debit Personnel Costs Laundry Clothing 252520060000016
Debit Personnel Costs Meal Allowance 252520060000017
Debit Personnel Costs Celebrations 252520060000018
Debit Personnel Costs Social Security 252520070000000
Debit Finance costs Bank borrowings 253530010000000
Debit Finance costs Convertible bonds 253530010000001
Debit Finance costs Dividends on redeemable preference shares 253530010000002
Debit Finance costs Lease liabilities 253530010000003
Debit Finance costs Unwinding of discount on provisions 253530010000004

Control Accounts

Account Balance Type Account Category Group Account Description Account Number
Debit Sales Control Sales Ledger by Payer 360600010000000
Debit Runtime Control Runtime Ledger by Module 360600020000000
Debit Purchase Control Purchase Ledger by Vendor 360600030000000
Debit Tax Control Corporation Tax Ledger by Jurisdiction 360600040000000
Debit Sales Control Sales Ledger Control 360600050000000
Debit Runtime Control Runtime Ledger Control 360600060000000
Debit Purchase Control Purchase Ledger Control 360600070000000
Debit Tax Control Corporation Tax Ledger Control 360600080000000
Debit Financial Services Control Non-current Liability (Portion of Long-term Debt) 360600090000000