oca-ocb-l10n_europe/odoo-bringout-oca-ocb-l10n_uk/l10n_uk/data/template/account.account-uk.csv

1	id	code	name	account_type	reconcile	non_trade	active	tax_ids	description	asset_model_ids
2	001000	001000	Technology	asset_fixed	False		True	PT_20_S	Technological products or services bought for your business	asset_technology
3	001100	001100	Technology Depreciation	asset_fixed	False		True
4	002000	002000	Patents & Trademarks	asset_fixed	False		True		Registered patents and trademarks owned by the business	asset_patents
5	002100	002100	Patents & Trademarks Depreciation	asset_fixed	False		True
6	003000	003000	Installations	asset_fixed	False		True	PT_20_S	Purchases of fixtures, fittings and installations related to buildings, like solar panels or heater	asset_installations
7	003100	003100	Installations Depreciation	asset_fixed	False		True
8	004000	004000	Land	asset_fixed	False		True	PT2	Purchases of lands without buildings
9	004001	004001	Buildings	asset_fixed	False		True	PT_20_S	Construction of buildings and costs associated to buildings	asset_buildings
10	004100	004100	Land Depreciation	asset_fixed	False		True
11	004101	004101	Buildings Depreciation	asset_fixed	False		True
12	005000	005000	Vehicles	asset_fixed	False		True	PT_20_S	Purchase of a car, including second hand or after-lease contract	asset_vehicles
13	005100	005100	Vehicles Depreciation	asset_fixed	False		True
14	006000	006000	Furniture & material	asset_fixed	False		True	PT_20_S	Large expenses related to workplaces	asset_furniture
15	006100	006100	Furniture & material Depreciation	asset_fixed	False		True
16	007000	007000	Plant and machinery	asset_fixed	False		True	PT_20_S	Machinery and tools directly related to your business	asset_plant_machinery
17	007100	007100	Plant and machinery Depreciation	asset_fixed	False		True
18	008000	008000	Other property	asset_fixed	False		True		Other type of property, like plants, machinery or various equipment	asset_other_property
19	008100	008100	Other property Depreciation	asset_fixed	False		True
20	009000	009000	Vehicle accessories	asset_fixed	False		True	PT_20_S	All accessories purchases related to your professional vehicle	asset_vehicle_accessories
21	009100	009100	Vehicle accessories Depreciation	asset_fixed	False		True
22	100100	100100	Stock	asset_current	True		True
23	100200	100200	Work in Progress	asset_current	False		True
24	100300	100300	Finished Goods	asset_current	False		True
25	110000	110000	Debtors Control Account	asset_receivable	True		True
26	110100	110100	Sundry Debtors	asset_receivable	True		True
27	110200	110200	Other Debtors	asset_current	False		True
28	110300	110300	Prepayments	asset_current	False		True
29	110400	110400	Debtors Control Account (PoS)	asset_receivable	True		True
30	124000	124000	Company Credit Card	asset_current	True		True
31	210000	210000	Creditors Control Account	liability_payable	True		True
32	210100	210100	Sundry Creditors	liability_current	False		True
33	210200	210200	Other Creditors	liability_current	False		True
34	210900	210900	Accruals	liability_current	False		True
35	215000	215000	Bad debt provision	liability_current	False		True
36	220000	220000	Sales Tax Control Account	liability_current	False		True
37	220100	220100	Purchase Tax Control Account	asset_current	False		True
38	220200	220200	HMRC - VAT Account	liability_payable	True	True	True
39	220400	220400	Manual Adjustments ﾖ VAT	liability_current	False		True
40	221000	221000	P.A.Y.E. & NI	liability_payable	True		True
41	222000	222000	Net Wages	liability_payable	True		True
42	223000	223000	Pension Fund	liability_payable	True		True
43	230000	230000	Loans	liability_current	False		True
44	231000	231000	Hire Purchase	liability_current	False		True
45	232000	232000	Corporation Tax	liability_payable	True		True
46	233000	233000	Mortgages	liability_current	False		True
47	300000	300000	Called up share capital	equity	False		True
48	301000	301000	Share premium account	equity	False		True
49	302000	302000	Revaluation reserve	equity	False		True
50	303000	303000	Other reserves	equity	False		True
51	400000	400000	Sales category 1	income	False		True
52	400100	400100	Sales category 2	income	False		True
53	400200	400200	Sales category 3	income	False		True
54	400300	400300	Sales category 4	income	False		True
55	490000	490000	Bank Interest received	income	False		True
56	491000	491000	Investment Interest received	income	False		True
57	500000	500000	Cost of sales 1	expense_direct_cost	False		True	PT_20_S
58	500100	500100	Cost of sales 2	expense_direct_cost	False		True	PT_20_S
59	500200	500200	Cost of sales 3	expense_direct_cost	False		True	PT_20_S
60	500300	500300	Cost of sales 4	expense_direct_cost	False		True	PT_20_S
61	600000	600000	Advertising	expense	False		True	PT_20_S	Publicity fees for your activity, including promotional material, marketing and POS
62	600100	600100	Exhibitions and events	expense	False		True	PT_20_S	Costs for attending or hosting trade shows and events
63	600200	600200	PR	expense	False		False	PT_20_S	Expenses for public relations and media activities
64	603000	603000	Shipping	expense	False		True	PT_20_S	Costs of transporting goods to customers, including postage and courier services
65	610000	610000	Business gifts	expense	False		True	PT_20_S	Under 50£ Business gifts to clients
66	620000	620000	Membership fees	expense	False		True	PT_20_S	Subscriptions to clubs and associations related to your business
67	630000	630000	Raw materials	expense	False		True	PT_20_G	All goods purchased as raw materials used by your activity
68	640000	640000	Consumables	expense	False		True	PT_20_G	Consumables bought and used in the context of your activity
69	650000	650000	Studies & works	expense	False		True	PT_20_S	Compensation and fees paid to other parties
70	660000	660000	Goods for resale	expense	False		True	PT_20_G	Goods you buy to resale later, as part of your activity
71	670000	670000	Social Security	expense	False		True	PT2	All fees related to pension plans and social security contributions
72	680000	680000	Property tax	expense	False		True	PT2	Local taxes that have to paid due to the ownership of property
73	690000	690000	Import fees	expense	False		True	PT_20_S	Customs fees incurred while importing goods from outside of the European Union
74	700000	700000	Directors pension	expense	False		False
75	700100	700100	Employees compensation	expense	False		True		Compensation costs for employees and manual workers employed by the company
76	701000	701000	Admin gross salaries	expense	False		False
77	701100	701100	Management gross salaries	expense	False		False
78	701200	701200	Employers NIC	expense	False		False		Employer’s National Insurance contributions payable to HMRC as part of staff payroll costs
79	702000	702000	General subcontracting	expense	False		True	PT_20_S	Compensation and fees with other partners that act as subcontractors or consultants for your activity
80	703000	703000	Other personel costs	expense	False		True	PT_20_S	Company's personel costs excluding compensations, contributions and vouchers
81	710000	710000	Office Rent	expense	False		True	PT_20_S	Rental fees related to your workplace
82	711000	711000	Water, electricity, gas	expense	False		True	PT_20_S	Bills from your water and energy suppliers (light, heat and power)
83	712000	712000	Office Maintenance services	expense	False		True	PT_20_S	Services related to the maintenance of your worplace, like repair or cleaning fees
84	720000	720000	Public transportation	expense	False		True	PT2	Travel expenses done using public transportation (metro, bus, tramways, ...)
85	730000	730000	Car rent	expense	False		True	PT_20_S	Rental of vehicle, including shared services, but excluding leasing
86	730100	730100	Fuel	expense	False		True	PT_20_S	All fuel expenses for a car
87	730200	730200	Car maintenance	expense	False		True	PT_20_S	Expenses made for the repair and maintenance of a vehicle
88	740000	740000	Flights	expense	False		True	PT2	All expenses related to travel by plane
89	750200	750200	Telephone	expense	False		True	PT_20_S	Phone bills incurred
90	750300	750300	Internet	expense	False		True	PT_20_S	Internet or hosting bills incurred
91	750600	750600	Office supplies	expense	False		True	PT_20_G	Various supplies and consumables bought for your workplace or office, like pencils, paper etc
92	750601	750601	Office services	expense	False		True	PT_20_S	All expenses made for your office or workplace that are not material goods
93	750700	750700	Postage and Carriage	expense	False		False	PT2	Costs of sending mail and small parcels
94	750800	750800	Books	expense	False		False	PT_20_G	Expenses for books, manuals, and reference materials
95	751000	751000	Software	expense	False		True	PT_20_S	Licenses or computer services (like repairs or upgrades)
96	751200	751200	Recruitment fees	expense	False		False	PT_20_S	Costs for hiring staff, including agency or advertising fees
97	751300	751300	Administration fees	expense	False		True	PT_20_S	Services incurred for the administration of your business (excluding supplies)
98	760100	760100	Accounting	expense	False		True	PT_20_S	Bills from your accountant or accounting firm
99	760200	760200	Auditing	expense	False		True	PT_20_S	Bills from your auditor or auditing firm
100	761000	761000	Consultancy	expense	False		True	PT_20_S	Bills from your consultant or consulting firm
101	762000	762000	Legal expenses	expense	False		True	PT_20_S	Bills from lawyers, fees paid to the justice system
102	770000	770000	Exchange gains/losses	expense	False		True		Profits or losses from currency exchange fluctuations
103	771000	771000	Sundry expenses	expense	False		True	PT_20_S	Miscellaneous minor expenses
104	785000	785000	Bad debts	expense	False		True		Unrecoverable amounts owed by customers
105	790000	790000	Interest paid	expense	False		True	PT2	Costs of interest on loans and borrowings
106	791000	791000	Bank fees	expense	False		True	PT2	Nasty bank, credit card and other financial charges
107	800000	800000	Intangible assets depreciation	expense	False		True		Depreciation of non-physical assets like software or patents
108	800100	800100	Tangible assets depreciation	expense	False		True		Depreciation of physical assets like equipment or vehicles
109	810000	810000	Training and documentation	expense	False		True	PT_20_S	Training fees not including food and drinks
110	820000	820000	Donations	expense	False		False	PT2	Charitable contributions made by the business
111	830000	830000	Entertaining	expense	False		False	PT_20_S	Costs of meals or events for clients, suppliers, or staff
112	840000	840000	Insurance	expense	False		True	PT2	Business-related insurance fees for property (fire insurance), legal costs, and third-party liability
113	850000	850000	Other travel costs	expense	False		True	PT_20_S	Expenses incurred during business trips (Excluding Flights, Hotels, Daily expenses, public transportation)
114	860000	860000	Hotels	expense	False		True	PT_20_S	Hotel or B&B bills incurred during business trips
115	870000	870000	Bar & Restaurant	expense	False		True	PT_20_S	Expenses incurred when eating or drinking at bars or restaurants
116	870001	870001	Food: Reception & delivery	expense	False		True	PT_20_S	Food or drinks incurred outside of bars or restaurants, like receptions, canteen and food delivery, etc
117	880000	880000	Corporation tax	expense	False		False		Estimated tax due on company profits
118	900000	900000	Profits/Losses on disposals of assets	income	False		True
119	999999	999999	Undistributed Profits/Losses	equity_unaffected	False		True