2 · Chart of Accounts
Chart of Accounts
Revenue · 3
400100Product Sales
400200Service Revenue
400300Installation & Maintenance
Cost of Sales · Variable · 2
500100Cost of Goods Sold
500200Freight In & Customs
Cost of Sales · Depreciation · 1
500900Depreciation – Warehouse Equipment
Expenses · Variable · 3
610100Sales Commissions
610200Delivery & Packaging
610300Bank Charges & Card Fees
Expenses · Fixed · 7
620100Salaries & Wages
620200Office Rent
620300Marketing
620400Professional Fees
620500Utilities
620600Insurance
620700IT & Software
Other Income · 1
710100Rental Income
Other Expenses · 2
720100Foreign Exchange Losses
720200Bad Debts Written Off
Interest Income · 1
730100Bank Interest Received
Interest Expenses · 1
740100Loan Interest
Tax Expenses · 1
750100Income Tax Expense
Amounts: P&L = last 12 months; balance sheet = latest month. Fixed/variable drives the breakeven and goalseek tools — ask “if sales doubled, would this cost roughly double?” A sub-class (interest or income tax payable, provisions, leases, disposals…) lets the cash flow show what was paid; it never changes the account's class or any other figure. Change the class and the sub-class in separate saves.
Read-only.