accno,desc,charttype (H/A),category (I/E/A/L),contra,tax,link,heading,gifi
0300,Tangible fixed assets,H,,0,0,,,
0301,Office furnuture,A,A,0,0,,0300,
0305,Depreciation office furnuture,A,A,1,0,,0300,
0310,Car,A,A,0,0,Fixed_Asset,0300,
0315,depreciation car,A,A,1,0,Asset_Dep,0300,
1000,Current assets,H,,0,0,,,
1020,Inventory Hardware,A,A,0,0,IC,1000,
1030,Inventory Software,A,A,0,0,,1000,
1040,Inventory aftermarket parts,A,A,0,0,,1000,
1100,Claims,H,,0,0,,,
1110,Debtors,A,A,0,0,AR,1100,
1120,provisions bad debts,A,A,1,0,AR_overpayment,1100,
1190,other claims,A,A,0,0,,1100,
1200,prepayments and accrued income,H,,0,0,,,
1210,Work in progress,A,A,0,0,,1200,
1220,prepayments,A,A,1,0,,1200,
1290,Other accruals,A,A,0,0,,1200,
1300,Liquid assets,H,,0,0,,,
1305,Cash,A,A,0,0,AP_paid:AR_paid,1300,
1310,Bank-Current account,A,A,0,0,AP_paid:AR_paid,1300,
1311,Bank-Savings account,A,A,0,0,AP_paid:AR_paid,1300,
1312,Credit card,A,A,0,0,AP_paid:AR_paid,1300,
1390,Money in transit,A,A,0,0,,1300,
2000,Equity,H,,0,0,,,
2010,Share capital,A,Q,0,0,,2000,
2020,Other equity / retained earnings,A,Q,0,0,,2000,
2100,Provisions,H,,0,0,,,
2110,Provision pension shareholder(s),A,L,0,0,,2100,
2120,Provision retraining,A,L,0,0,,2100,
2200,Long term debts,H,,0,0,,,
2210,Loans,A,L,0,0,,2200,
2300,Short term debts,H,,0,0,,,
2310,Creditors,A,L,0,0,AP,2300,
2400,Tax debts,H,,0,0,,,
2410,VAT to be paid,A,L,0,1,IC_taxservice:IC_taxpart:AR_tax,2400,
2420,VAT to be paid,A,L,1,0,AP_tax,2400,
2450,VAT paid,A,L,1,0,IC_taxservice,2400,
2460,VAT private-use,A,L,0,0,IC_taxpart,2400,
2500,Other taxes to be paid,H,,0,0,,2400,
2570,Income tax to be paid,A,L,0,0,,,
2580,Corporate tax to be paid,A,L,0,0,,2500,
2590,Dividends tax to be paid,A,L,0,0,,2500,
2600,Other debts,H,,0,0,,,
2610,Current account shareholder,A,L,0,0,,2600,
2690,Other debts,A,L,0,0,,2600,
2700,prepayments and accrued expenses,H,,0,0,,,
2710,Accrued expenses,A,L,0,0,,2700,
2720,Accrued administration costs,A,L,0,0,,2700,
2730,Accrued bank costs,A,L,0,0,,2700,
2750,"Reserve holiday ""bonus""",A,L,0,0,,2700,
2790,other prepayments and accrued expenses,A,L,0,0,,2700,
3000,Transit accounts,H,,0,0,,,
3010,<If you don't know how to handle an income or expense - put it here>,A,L,0,0,,3000,
3100,Net salaries,A,L,0,0,,3000,
4000,Other income,H,,0,0,,,
4040,Recharged expenses,A,I,0,0,AR_amount,4000,
4200,HOSTING,H,,0,0,,,
4210,Hosting income,A,I,0,0,,4200,
4300,Consultancy income,H,,0,0,,,
4310,Supplemental services,A,I,0,0,,4300,
4320,Consultancy,A,I,0,0,IC_income:AR_amount,4300,
4330,Programming,A,I,0,0,IC_income:AR_amount,4300,
5000,COGS,H,,0,0,,,
5010,COGS General,A,E,0,0,IC_expense,5000,
5020,COGS Hardware,A,E,0,0,IC_cogs,5000,
5030,COGS Software,A,E,0,0,,5000,
5040,COGS Aftermarket parts,A,E,0,0,,5000,
5060,Freight cost,A,E,0,0,,5000,
6000,Personnel expenses,H,,0,0,,,
6010,Gross salaries,A,E,0,0,,6000,
6020,"Holiday ""bonus""",A,E,0,0,,6000,
6030,Employer's part of social security expenses,A,E,0,0,,6000,
6040,Pensions,A,E,0,0,,6000,
6050,Communiting reimbursements,A,E,0,0,AP_amount,6000,
6060,General reimbursements,A,E,0,0,AP_amount,6000,
6070,Training cost,A,E,0,0,AP_amount,6000,
6071,Professional reading / magazines,A,E,0,0,AP_amount,6000,
6080,accomodation expenses,A,E,0,0,AP_amount,6000,
6081,travelling expenses,A,E,0,0,AP_amount,6000,
6090,other personnel costs,A,E,0,0,,6000,
6095,accomodation expenses,A,E,0,0,AP_amount,6000,
6100,Depreciation,H,,0,0,,,
6110,Depreciation office furnuture,A,E,0,0,,6100,
6200,Car and transport costs,H,,0,0,,,
6210,Car - maintenance,A,E,0,0,AP_amount,6200,
6220,Car - fuel,A,E,0,0,AP_amount,6200,
6230,Car - reimbursements,A,E,0,0,AP_amount,6200,
6240,Car- fines,A,E,0,0,AP_amount,6200,
6270,Public transport,A,E,0,0,AP_amount,6200,
6290,Other transportation cost,A,E,0,0,AP_amount,6200,
6300,Housing cost,H,,0,0,,,
6310,Rent,A,E,0,0,AP_amount,6300,
6320,Utilities,A,E,0,0,AP_amount,6300,
6390,Other housing,A,E,0,0,AP_amount,6300,
6400,Cost of sales,H,,0,0,,,
6410,Advertizing cost,A,E,0,0,AP_amount,6400,
6420,Fairs,A,E,0,0,AP_amount,6400,
6430,Representation cost,A,E,0,0,AP_amount,6400,
6440,Market research,A,E,0,0,AP_amount,6400,
6450,Cost of presentations,A,E,0,0,AP_amount,6400,
6460,Sponsoring,A,E,0,0,AP_amount:AR_discount,6400,
6470,Webhosting/mail,A,E,0,0,AP_amount,6400,
6490,Other cost of sales,A,E,0,0,AP_amount:AR_discount,6400,
6500,Other cost,H,,0,0,,,
6510,Communication cost,A,E,0,0,AP_amount,6500,
6520,Office materials,A,E,0,0,AP_amount,6500,
6530,Office equipment <450 eur,A,E,0,0,AP_amount,6500,
6540,Printed matter,A,E,0,0,AP_amount,6500,
6545,Software cost,A,E,0,0,AP_amount,6500,
6550,Administration cost,A,E,0,0,AP_amount,6500,
6551,Advisory cost,A,E,0,0,AP_amount,6500,
6560,Insurance,A,E,0,0,AP_amount,6500,
6570,Tax fines,A,E,0,0,AP_amount,6500,
6580,Subscriptions,A,E,0,0,AP_amount,6500,
6585,Banking cost,A,E,0,0,AP_amount,6500,
6590,Other general cost,A,E,0,0,AP_amount,6500,
6600,Financial income and expenses,H,,0,0,,,
6610,Interest paid,A,E,0,0,AP_amount,6600,
6620,Interest received,A,E,0,0,AR_amount,6600,
6630,Interest to shareholder,A,E,0,0,AP_amount:AR_amount,6600,
6650,FX loss,A,E,0,0,AP_amount,6600,
6660,FX gain,A,I,0,0,AR_amount,6600,
8000,Corporate tax,H,,0,0,,,
8010,Corporate tax current year,A,E,0,0,,8000,
8020,Corporate tax previous years,A,E,0,0,,8000,
9000,Exceptional income and expenses,H,,0,0,,,
9010,Gain from disposal - car,A,I,0,0,,9000,
