TAXCALC HUB AND ACCOUNTS PRODUCTION CHART OF ACCOUNTS - LIMITED COMPANY
ACCOUNTS PRODUCTION
OPEN SANS FONT FOR 2013
Contents
Sales 1
Other Operating Income 1 Income from Shares in Group Undertakings 1 Income from Participating Interests 1 Income from Other Fixed Asset Investments 1 Income from Other Current Asset Investments 1 Interest Receivable and Other Income 1
Cost of Sales 1
Distribution costs 2
Employee costs 4
Premises expenses 4
General admin 4
Depreciation 5
Other operating and exceptional costs 5 Interest payable and similar charges 6 Taxation 6
Intangible assets 6
Tangible assets 6
Investments 7
Stock 7
Debtors < 1 year 7
Debtors > 1 year 8
Current assets - investments 8 Cash at bank and in hand 8 Prepayments and accrued income 9 Hire purchase and operating leases 9 Current liabilities - creditors < 1 year 9 Long term liabilities - creditors > 1 year 9 Provisions and liabilities 10
Share capital 10
Share premium account 10
Revaluation reserve 10
Capital redemption reserve 10
Profit and loss account 11
Suspense and misposting 11
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Acc.Code Account Name
0400 Rental income 0410 Commission
0420 Grants and subsidies received (Sales) 0430 Agency and management earnings 0440 Other trading income
Sales
Income from Other Fixed Asset Investments Other Operating Income
0700 Dividends from shares in individual participating interest
0701 Interest from shares in individual participating interest
0000-1452
Income from Other Current Asset Investments
0800 Dividends from other fixed asset investments - listed
0801 Interest from other fixed asset investments - listed 0810 Dividends from other fixed asset investments -
unlisted
0811 Interest from other fixed asset investments - unlisted
0850 Dividends from other current asset investments - listed
0851 Interest from other current asset investments - listed
0860 Dividends from other current asset investments - unlisted
0861 Interest from other current asset investments - unlisted
0500 Rental and other income from property 0510 Grants and subsidies received (Other operating
income)
0520 Government grant receipts - net 0530 Royalty, licence and similar receivables 0540 Reimbursements of costs
Income from Shares in Group Undertakings
0550 Other income - contributing to other operating income
0600 Dividends from shares in individual subsidiary 0601 Interest from shares in individual subsidiary
Income from Participating Interests
0610 Dividends from shares in individual associate 0611 Interest from shares in individual associate
Interest Receivable and Other Income
Cost of Sales
1000 Opening stock and work in progress 1010 Opening stock - materials
1020 Opening work in progress 1030 Opening stock - finished goods 1040 Stock payment on accounts (opening) 1100 Purchases (Cost of sales)
1400 Materials (Cost of sales) 1410 Storage expenses (Cost of sales) 1420 Discounts receivable (Cost of sales) 1421 Discounts allowable (Cost of sales) 1430 Own work capitalised (Cost of sales) 1440 Subcontractor costs (Cost of sales) 1450 Directors' salaries (Cost of sales) 1451 Directors' NI (Cost of sales)
1452 Directors' pensions - defined contribution schemes
0900 Bank interest receivable
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1453 Directors' pensions - defined benefit schemes 1454 Directors' bonuses (Cost of sales)
1500 Wages and salaries (Cost of sales) 1501 Employers NI (Cost of sales)
1502 Employers pensions - defined contribution schemes (Cost of sales)
1503 Employers pensions - defined benefit schemes (Cost of sales)
1504 Employers bonuses (Cost of sales) 1505 Private health costs (Cost of sales) 1510 Directors' fees (Cost of sales)
1515 Travel and subsistence expenses (Cost of sales) 1520 Commissions payable (Cost of sales)
1530 Temporary staff (Cost of sales) 1531 Recruitment costs (Cost of sales)
1540 Leasing and hire of plant, equipment and vehicles 1545 Leasing and hire of plant and machinery 1550 Leasing and hire of computer and other
equipment
1555 Leasing and hire of motor vehicles 1560 Leasing and hire of other assets 1570 Management fees (Cost of sales) 1571 Consultancy fees (Cost of sales) 1600 Vehicle running costs (Cost of sales) 1601 Vehicle fuel costs (Cost of sales) 1602 Vehicle insurance costs (Cost of sales) 1603 Vehicle parking costs (Cost of sales) 1604 Vehicle repair costs (Cost of sales) 1605 Other vehicle costs (Cost of sales) 1610 Premises costs (Cost of sales)
1630 Computer software, IT consumables and maintenance (Cost of sales)
1640 Repairs, renewals and maintenance (Cost of sales)
1660 Insurance (Cost of sales)
1670 Marketing and advertising costs (Cost of sales) 1680 Support and administration costs
1690 Data and telecommunications costs (Cost of sales)
1700 Consumable items (Cost of sales) 1710 Packaging costs (Cost of sales) 1711 Carriage and freight (Cost of sales) 1712 Courier services (Cost of sales)
1720 Printing, postage and stationery (Cost of sales) 1730 Restructuring and reorganisation costs (Cost of
sales)
1740 Research and development costs (Cost of sales) 1750 Royalties and licence fees payable (Cost of
sales)
1760 Subscriptions (Cost of sales) 1770 Bad debts written off (Cost of sales) 1780 Other direct costs (Cost of sales) 1800 Depreciation (Cost of sales)
1801 Depreciation of plant and machinery (Cost of sales)
1802 Depreciation of motor vehicles (Cost of sales) 1803 Depreciation of fixtures and fittings (Cost of
sales)
1804 Depreciation of computer equipment (Cost of sales)
1850 Amortisation (Cost of sales) 1860 Impairment loss (Cost of sales)
1872 Foreign exchange gains/(losses) (Cost of sales) 1900 Closing stock and work in progress
1910 Closing stock - materials 1920 Closing work in progress 1930 Closing stock - finished goods 1940 Stock payment on accounts(closing)
Distribution costs
2100 Purchases (Distribution costs) 2400 Materials (Distribution costs) 2410 Storage expenses (Distribution costs) 2420 Discounts receivable (Distribution costs) 2421 Discounts allowable (Distribution costs) 2430 Own work capitalised (Distribution costs) 2440 Subcontractor costs (Distribution costs)
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2450 Directors' salaries (Distribution costs) 2451 Directors' NI (Distribution costs)
2452 Directors' pension - defined contributions schemes
2453 Directors' pension - defined benefit schemes (Distribution costs)
2454 Directors' bonuses (Distribution costs) 2500 Wages and salaries (Distribution costs) 2501 Employers NI (Distribution costs)
2502 Employers pensions - defined contribution schemes (Distribution costs)
2503 Employers pensions - defined benefit schemes (Distribution costs)
2504 Employers bonuses (Distribution costs) 2505 Private health costs (Distribution costs) 2510 Directors' fees (Distribution costs)
2515 Travel and subsistence expenses (Distribution costs)
2520 Commissions payable (Distribution costs) 2530 Temporary staff (Distribution costs) 2531 Recruitment costs (Distribution costs) 2540 Hire and leasing of plant, equipment and
vehicles (Distribution costs)
2545 Hire and leasing of plant and machinery (Distribution costs)
2550 Hire and leasing of computer and other equipment (Distribution costs)
2555 Hire and leasing of motor vehicles (Distribution costs)
2560 Hire and leasing of other assets (Distribution costs)
2570 Management fees (Distribution costs) 2571 Consultancy fees (Distribution costs) 2600 Vehicle running costs (Distribution costs) 2601 Vehicle fuel costs (Distribution costs) 2602 Vehicle insurance costs (Distribution costs) 2603 Vehicle parking costs (Distribution costs) 2604 Vehicle repair costs (Distribution costs) 2605 Other vehicle costs (Distribution costs) 2610 Premises costs (Distribution costs)
2630 Computer software, IT consumables and maintenance (Distribution costs)
2640 Repairs, renewals and maintenance (Distribution costs)
2660 Insurance (Distribution costs)
2670 Marketing and advertising costs (Distribution costs)
2680 Administration and support costs 2690 Data and telecommunications costs
(Distribution costs)
2700 Consumable items (Distribution costs) 2710 Packaging costs (Distribution costs) 2711 Carriage and freight (Distribution costs) 2712 Courier services (Distribution costs)
2720 Printing, postage and stationery (Distribution costs)
2730 Restructuring and reorganisation costs (Distribution costs)
2740 Research and development costs (Distribution costs)
2750 Royalties and licence fees payable (Distribution costs)
2760 Subscriptions (Distribution costs) 2770 Bad debts written off (Distribution costs) 2780 Other direct costs (Distribution costs) 2800 Depreciation (Distribution costs) 2801 Depreciation of plant and machinery
(Distribution costs)
2802 Depreciation of motor vehicles (Distribution costs)
2803 Depreciation of fixtures and fittings (Distribution costs)
2804 Depreciation of computer equipment (Distribution costs)
2850 Amortisation (Distribution costs) 2860 Impairment loss (Distribution costs) 2870 Profit/(loss) on disposal of intangible fixed
assets (Distribution costs)
2871 Profit/(loss) on disposal of tangible fixed assets (Distribution costs)
2872 Foreign exchange gains/(losses) (Distribution costs)
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3100 Rent 3110 Rates
3120 Property management and service charges 3130 Light and heat
Premises expenses
General admin
3131 Water rates
3140 Repairs and maintenance 3150 Cleaning
3151 Laundry 3160 Security costs 3170 Premises insurance 3180 Other premises costs 3190 Use of private residence
3200 Hire and leasing of plant, equipment and vehicles (General admin)
3205 Hire and leasing of plant and machinery (General admin)
3210 Hire and leasing of computer and other equipment (General admin)
3215 Hire and leasing of motor vehicles (General admin)
3220 Hire and leasing of other assets (General admin)
3230 Vehicle running costs (General admin) 3231 Vehicle fuel costs (General admin) 3232 Vehicle insurance costs (General admin) 3233 Vehicle parking costs (General admin) 3234 Vehicle repair costs (General admin) 3235 Other vehicle costs (General admin) 3240 Computer software, consumables and
maintenance
3241 Computer software costs 3242 Computer and IT consumables
3243 Computer and IT repairs and maintenance 3250 Repairs, renewals and maintenance (General
admin)
3260 Insurance (General admin) 3261 Professional indemnity insurance
3262 Insurance on plant, machinery and equipment 3263 Other insurance
Employee costs
3000 Wages and salaries (Employee costs) 3001 Employers NI (Employee costs)
3002 Employers pensions - defined contributions scheme
3003 Employers pensions - defined benefits scheme 3004 Employers bonuses (Employee costs)
3010 Directors' salaries (Employee costs) 3011 Directors' NI (Employee costs)
3012 Directors' pension - defined contribution schemes
3013 Directors' pension - defined benefit schemes (Employee costs)
3014 Directors' bonuses (Employee costs) 3015 Directors' fees (Employee costs) 3020 Subcontractor costs (Employee costs) 3030 Recruitment costs (Employee costs) 3031 Temporary staff (Employee costs) 3040 Staff training
3050 Staff welfare
3051 Health and safety costs
3060 Private health costs (Employee costs) 3070 Staff entertaining
3080 Staff expenses
3081 Travel and subsistence expenses (Employee costs)
3082 Travel expenses 3083 Subsistence expenses 3084 Hotel expenses 3090 Staff relocation costs
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3270 Printing, postage and stationery (General admin)
3271 Printing 3272 Photocopying 3273 Postage 3274 Stationery
3275 Carriage and freight (General admin) 3276 Courier services (General admin) 3277 Packaging costs (General admin) 3280 Advertising and marketing costs 3281 Publications
3282 Exhibitions
3283 Training seminars and workshops 3284 Market research costs
3285 PR expenses
3286 Other marketing costs 3287 Promotional costs
3290 Telecommunications and data costs 3291 Telecommunications
3292 Data costs 3300 Audit fees 3301 Accountancy fees 3302 Legal fees 3303 Professional fees
3304 Consultancy fees (General admin) 3305 Management fees (General admin) 3306 Commissions payable (General admin) 3307 Patent registration fees
3308 Litigation services 3309 Accreditation services 3310 Valuation services 3311 Other services
3320 Subscriptions (General admin) 3321 Publications and other information 3322 Professional subscriptions
3330 Restructuring and reorganisation costs (General admin)
3340 Research and development costs (General admin)
3350 Royalties and licence fees payable (General admin)
3351 Bank charges (General admin) 3352 Credit card charges (General admin) 3360 Charitable donations
3361 Political donations
3370 Bad debts written off (General admin) 3380 Other office costs
3385 Entertaining 3390 Sundry expenses
Depreciation
3400 Depreciation (Depreciation)
3401 Depreciation of plant and machinery (Depreciation)
3402 Depreciation of motor vehicles (Depreciation) 3403 Depreciation of fixtures and fittings
(Depreciation)
3404 Depreciation of computer equipment (Depreciation)
3500 Amortisation (Depreciation) 3550 Impairment loss (Depreciation)
3560 Profit/(loss) on disposal of intangible fixed assets (Depreciation)
3561 Profit/(loss) on disposal of tangible fixed assets (Depreciation)
3562 Foreign exchange gains/(losses) (Depreciation)
Other operating and exceptional costs
3590 Other operating costs
3591 Other exceptional operating costs
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Taxation
Intangible assets
Tangible assets
3600 Bank interest payable
3610 Bank charges (Interest payable and similar charges)
3615 Bank loan interest 3620 Factoring charges
3630 Credit card charges (Interest payable and similar charges)
3640 Operating leases 3641 Hire purchase charges 3642 Finance leases
3650 Foreign exchange charges 3660 Irrecoverable VAT 3670 Late payment tax charges
3800 Corporation tax charge 3801 Deferred taxation
3810 Prior year adjustment (Taxation)
4000 Goodwill cost 4001 Goodwill - additions
4002 Goodwill - amortisation b/fwd 4003 Goodwill - impairment losses
4004 Goodwill - reversal of past impairments 4005 Goodwill - amortisation charge in year 4010 Other intangible cost
4011 Other intangible - additions 4012 Other intangible - disposals
4013 Other intangible - amortisation b/fwd 4014 Other intangible - amortisation charge in year 4015 Other intangible - depreciation on disposals 4020 Development Cost
4021 Development - additions
Interest payable and similar charges
4022 Development - disposals4023 Development - amortisation b/fwd 4024 Development - impairment losses 4025 Development - Reversal of impairments 4026 Development - amortisation charge in year 4027 Development - amortisation on disposals
4100 Land and property freehold - cost 4101 Land and property freehold - additions 4102 Land and property freehold - revaluations 4103 Land and property freehold - disposals 4104 Land and property freehold - depreciation b/
fwd
4105 Land and property freehold - depreciation charge in year
4106 Land and property freehold - depreciation on revaluations
4107 Land and property freehold - depreciation on disposals
4110 Land and property leasehold - cost 4111 Land and property leasehold - additions 4112 Land and property leasehold - revaluations 4113 Land and property leasehold- disposals 4114 Land and property leasehold - depreciation b/fwd 4115 Land and property leasehold - depreciation
charge in year
4116 Land and property leasehold- depreciation on revaluations
4117 Land and property leasehold - depreciation on disposals
4120 Plant and equipment - cost 4121 Plant and equipment - additions 4122 Plant and equipment - disposals
4123 Plant and equipment - depreciation b/fwd 4124 Plant and equipment - depreciation charge in
year
4125 Plant and equipment - depreciation on disposals
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Investments Stock
Debtors < 1 year
4130 Motor vehicles - cost 4131 Motor vehicles - additions 4132 Motor vehicles - disposals
4133 Motor vehicles - depreciation b/fwd 4134 Motor vehicles - depreciation charge in year 4135 Motor vehicles - depreciation on disposals 4140 Fixtures and fittings - cost
4141 Fixtures and fittings - additions 4142 Fixtures and fittings - disposals
4143 Fixtures and fittings - depreciation b/fwd 4144 Fixtures and fittings - depreciation charge in
year
4145 Fixtures and fittings - depreciation on disposals 4150 Computer equipment - cost
4151 Computer equipment - additions 4152 Computer equipment - disposals
4153 Computer equipment - depreciation b/fwd 4154 Computer equipment - depreciation charge in
year
4155 Computer equipment - depreciation on disposals
4160 Investment properties - cost 4161 Investment properties - additions 4162 Investment properties - revaluations 4163 Investment properties - disposals
4164 Investment properties - depreciation b/fwd 4165 Investment properties - depreciation charge in
year
4166 Investment properties - depreciation on revaluations
4167 Investment properties - depreciation on disposals
4200 Investments - listed b/fwd 4201 Investments - listed additions 4202 Investments - listed disposals
4203 Investments - listed revaluation 4204 Investments - listed provisions b/fwd 4205 Investments - listed provisions provided in
period
4206 Investments - listed provisions disposals 4210 Investments - unlisted b/fwd
4211 Investments - unlisted additions 4212 Investments - unlisted disposals 4213 Investments - unlisted revaluation 4214 Investments - unlisted provisions b/fwd 4215 Investments - unlisted provisions provided in
period
4216 Investments - unlisted provisions disposals 4220 Investments - other b/fwd
4221 Investments - other additions 4222 Investments - other disposals 4223 Investments - other revaluation 4224 Investments - other provisions b/fwd 4225 Investments - other provisions provided in
period
4226 Investments - other provisions disposals
4300 Stock - materials and work in progress 4301 Stock - materials
4302 Stock - finished goods 4303 Stock - work in progress 4304 Stock - long term contracts 4310 Payments on account
4400 Trade debtors (Debtors < 1 year) 4401 Provision for bad debts
4410 Amounts recoverable on contracts (Debtors <
1 year)
4420 Other debtors (Debtors < 1 year)
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Current assets - investments
Cash at bank and in hand
4430 Pension scheme prepayments (Debtors < 1 year)
4440 Factored debts outstanding (Debtors < 1 year) 4450 Corporation tax recoverable assets (Debtors <
1 year)
4460 Deferred tax current asset (Debtors < 1 year) 4470 Amounts owed by group undertakings (Debtors
< 1 year)
4471 Amounts owed by subsidiaries (Debtors < 1 year)
4472 Amounts owed by joint-ventures (Debtors < 1 year)
4473 Amounts owed by associates (Debtors < 1 year) 4474 Amounts owed by other participating interests
(Debtors < 1 year)
4480 Called up share capital not paid
4500 Trade debtors (Debtors > 1 year)
4510 Amounts recoverable on contracts (Debtors >
1 year)
4520 Other debtors (Debtors > 1 year)
4530 Pension scheme prepayments (Debtors > 1 year)
4540 Factored debts outstanding (Debtors > 1 year) 4550 Corporation tax recoverable assets (Debtors >
1 year)
4560 Deferred tax current asset (Debtors > 1 year) 4570 Amounts owed by group undertakings (Debtors
> 1 year)
4571 Amounts owed by subsidiaries (Debtors > 1 year)
4572 Amounts owed by joint-ventures (Debtors > 1 year)
4573 Amounts owed by associates (Debtors > 1 year) 4574 Amounts owed by other participating interests
(Debtors > 1 year)
4600 Shares in subsidiaries 4610 Own shares, held for sale 4620 Listed investments 4630 Unlisted investments 4640 Short term deposits
4650 Other investments, held for sale
4430-4824
Debtors > 1 year
4800 Bank current account 4801 Bank current account (2) 4802 Bank current account (3) 4803 Bank current account (4) 4804 Bank current account (5) 4805 Bank current account (6) 4806 Bank current account (7) 4807 Bank current account (8) 4808 Bank current account (9) 4809 Bank current account (10) 4810 Bank deposit account 4811 Bank deposit account (2) 4812 Bank deposit account (3) 4813 Bank deposit account (4) 4814 Bank deposit account (5) 4815 Bank deposit account (6) 4816 Bank deposit account (7) 4817 Bank deposit account (8) 4818 Bank deposit account (9) 4819 Bank deposit account (10) 4820 Bank reserve account 4821 Bank reserve account (2) 4822 Bank reserve account (3) 4823 Bank reserve account (4) 4824 Bank reserve account (5)
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5500 Bank loans (Long term liabilities - creditors > 1 year)
5550 Cumulative preference share dividends unpaid (Long term liabilities - creditors > 1 year) 5555 Bills of exchange (Long term liabilities -
creditors > 1 year)
5600 Trade creditors (Long term liabilities - creditors
> 1 year)
5700 VAT (Long term liabilities - creditors > 1 year) 5710 Corporation tax (Long term liabilities - creditors
> 1 year)
Current liabilities - creditors < 1 year
Long term liabilities - creditors > 1 year 4825-5710
4825 Bank reserve account (6) 4826 Bank reserve account (7) 4827 Bank reserve account (8) 4828 Bank reserve account (9) 4829 Bank reserve account (10) 4830 Cash in hand
Prepayments and accrued income
4900 Prepayments 4950 Accrued income
Hire purchase and operating leases
5000 Hire purchase less than 1 year 5001 Hire purchase between 1 and 5 years 5002 Hire purchase after 5 years
5005 Hire purchase interest
5006 Hire purchase interest between 1 and 5 years 5007 Hire purchase interest after 5 years
5010 Finance leases less than 1 year 5011 Finance leases between 1 and 5 years 5012 Finance leases after 5 years
5015 Finance leases interest
5016 Finance leases interest between 1 and 5 years 5017 Finance leases interest after 5 years
5100 Bank loans (Current liabilities - creditors < 1 year)
5150 Cumulative preference share dividends unpaid (Current liabilities - creditors < 1 year)
5155 Bills of exchange (Current liabilities - creditors
< 1 year)
5200 Trade creditors (Current liabilities - creditors <
1 year)
5201 Provision for bad debt (Current liabilities - creditors < 1 year)
5300 VAT (Current liabilities - creditors < 1 year) 5310 Corporation tax (Current liabilities - creditors <
1 year)
5320 Other taxes and social security (Current liabilities - creditors < 1 year)
5330 Net wages (Current liabilities - creditors < 1 year)
5350 Other creditors (Current liabilities - creditors <
1 year)
5360 Accruals and deferred income (Current liabilities - creditors < 1 year)
5370 Government grants within one year
5371 Capital grants (Current liabilities - creditors < 1 year)
5400 Directors loan account (Current liabilities - creditors < 1 year)
5410 Amounts owed to group undertakings (Current liabilities - creditors < 1 year)
5411 Amounts owed to subsidiaries (Current liabilities - creditors < 1 year)
5412 Amounts owed to parent undertaking (Current liabilities - creditors < 1 year)
5413 Amounts owed to joint ventures (Current liabilities - creditors < 1 year)
5414 Amounts owed to associates (Current liabilities - creditors < 1 year)
5415 Amounts owed to other participating interests (Current liabilities - creditors < 1 year)
5416 Amounts owed to related parties (Current liabilities - creditors < 1 year)
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5730 Net wages (Long term liabilities - creditors > 1 year)
Provisions and liabilities Revaluation reserve
Share capital
Share premium account
5750 Other creditors (Long term liabilities - creditors
> 1 year)
5760 Accruals and deferred income (Long term liabilities - creditors > 1 year)
5770 Government grants after one year
5771 Capital grants (Long term liabilities - creditors >
1 year)
5800 Directors loan account (Long term liabilities - creditors > 1 year)
5810 Amounts owed to group undertakings (Long term liabilities - creditors > 1 year)
5811 Amounts owed to subsidiaries (Long term liabilities - creditors > 1 year)
5812 Amounts owed to parent undertaking (Long term liabilities - creditors > 1 year)
5813 Amounts owed to joint ventures (Long term liabilities - creditors > 1 year)
5814 Amounts owed to associates (Long term liabilities - creditors > 1 year)
5815 Amounts owed to other participating interests (Long term liabilities - creditors > 1 year) 5816 Amounts owed to related parties (Long term
liabilities - creditors > 1 year)
6000 Provisions for charges 6100 Deferred tax
7000 Ordinary shares 7001 Ordinary A shares 7002 Ordinary B shares 7003 Ordinary C shares 7004 Ordinary D shares
7010 New ordinary shares issued
7011 New ordinary A shares issued 7012 New ordinary B shares issued 7013 New ordinary C shares issued 7014 New ordinary D shares issued 7020 Preference shares
7021 Preference A shares 7022 Preference B shares 7023 Preference C shares 7024 Preference D shares
7030 New preference shares issued 7031 New preference A shares issued 7032 New preference B shares issued 7033 New preference C shares issued 7034 New preference D shares issued
7100 Balance b/fwd (Share premium account) 7110 Arising on issued shares (Share premium
account)
7120 Expenses on issued shares (Share premium account)
5720-7310
5720 Other taxes and social security (Long term liabilities - creditors > 1 year)
7200 Balance b/fwd (Revaluation reserve) 7210 Surplus on revaluation (Revaluation reserve) 7220 Deficit on revaluation (Revaluation reserve) 7230 Transfer to profit and loss (Revaluation reserve) 7240 Net investment property revaluation reserve
7300 Balance b/fwd (Capital redemption reserve) 7310 Transfer from profit and loss account
Capital redemption reserve
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8000 Balance b/fwd (Profit and loss account) 8010 Final dividends paid
8011 Interim dividend paid
8020 Transfer to capital redemption reserves 8021 Transfer from revaluation reserve
8030 Prior year adjustment (Profit and loss account)
Profit and loss account
9999 Suspense account
