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MYOB Chart of
Accounts |
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1-0000 ASSETS |
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Account No |
Account Name |
MYOB class |
Linked |
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1-1000
CURRENT ASSETS |
Header |
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1-1110 |
General Cheque Account 1 |
Bank |
Linked |
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1-1120 |
General Cheque Account 2 |
Bank |
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1-1140 |
Petty Cash |
Bank |
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1-1150 |
Company Provision Account |
Bank |
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1-1160 |
Company Investment Account |
Bank |
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1-1180 |
Undeposited Funds |
Bank |
Linked |
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1-1190 |
Electronic Clearing Account |
Bank |
Linked |
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1-1200 |
Payroll Cheque Account |
Bank |
Linked |
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1-1310 |
Less Provision for Doubtful Debts |
Other Asset |
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1-1400 |
Inventory |
Other Asset |
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1-1500 |
Prepaid Insurance |
Other Asset |
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1-1600 |
Deposits with Suppliers |
Other Asset |
Linked |
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1-1700 |
Trade Debtors |
Accounts Rec |
Linked |
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1-1950
Withholding Credits |
Header |
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1-1960 |
Voluntary Withholding Credits |
Other Asset |
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1-1970 |
ABN Withholding Credits |
Other Asset |
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1-2000
FIXED ASSETS |
Header |
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1-2100
Furniture and Fittings |
Header |
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1-2110 |
F & F - at Cost |
Other Asset |
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1-2120 |
F & F - Accum Dep'n |
Other Asset |
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1-2200
Plant and Equipment |
Header |
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1-2210 |
P & E - at Cost |
Other Asset |
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1-2220 |
P & E - Accum Dep'n |
Other Asset |
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1-2300
Motor Vehicles |
Header |
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1-2310 |
M V - At Cost |
Other Asset |
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1-2320 |
M V - Accum Dep'n |
Other Asset |
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1-2400 Computer Equipment |
Header |
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1-2410 |
Computer Equipment Original |
Other Asset |
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1-2420 |
Computer Equipment - Accum Dep'n |
Other Asset |
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2 -0000
LIABILITIES |
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2 -1000
CURRENT LIABILITIES |
Header |
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2 -1100 Credit Cards |
Header |
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2-1110 |
American Express |
Other Liability |
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2-1120 |
Bank Card |
Other Liability |
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2-1130 |
Master Card |
Other Liability |
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2-1140 |
Visa Card |
Other Liability |
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2-1500 Payroll Liabilities |
Header |
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2-1510 |
PAYG Withholding Payable |
Other Liability |
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2-1520 |
Payroll Deductions Payable |
Other Liability |
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2-1530 |
Superannuation Payable |
Other Liability |
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2-1540 |
Union Fees Payable |
Other Liability |
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2-1550 |
Workers Compensation Payable |
Other Liability |
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2-1600 |
Deposits Collected |
Other Liability |
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2-2000 |
Trade Creditors |
Accounts Pay |
Linked |
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2-2100 |
Bank Loans |
Other Liability |
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2-2110 |
Other Liabilities |
Other Liability |
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2-3000 GST Liabilities |
Header |
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2-3010 |
GST Collected |
Other Liability |
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2-3030 |
GST Paid |
Other Liability |
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2-3060 |
Import Duty Payable |
Other Liability |
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2-3070 |
Voluntary Withholdings Payable |
Other Liability |
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2-3080 |
ABN Withholding Payable |
Other Liability |
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2-3090 |
Luxury Car Tax Payable |
Other Liability |
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2-5000 |
Payroll Liabilities |
Other Liability |
Linked |
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2- 6000
LONG TERM LIABILITIES |
Header |
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2-6020 |
Loan Account |
Other Liability |
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3 - 0000
EQUITY |
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3- 8000 |
Retained Earnings |
Equity |
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3- 8050 |
Drawings |
Equity |
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3- 9000 |
Current Earnings |
Equity |
Linked |
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3- 9999 |
Historical Balancing Account |
Equity |
Linked |
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4 - 0000
INCOME |
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4-1000 Sales Income |
Header |
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4-1100 |
Sales |
Income |
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4-1200 |
Sales |
Income |
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4 - 2000 Service Income |
Header |
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4-2100 |
Service Income |
Income |
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4-5000 Time Billing Income |
Header |
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4-5100 |
Consultancy Income |
Income |
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4-5300 |
Secretarial Income |
Income |
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4-5500 |
Photocopying Income |
Income |
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5-0000
COST OF SALES |
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5-1000
Purchases |
Header |
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5-1100 |
Purchases - Goods |
Cost of Sales |
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5-2100 |
Discounts Given |
Cost of Sales |
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5-2200 |
Inventory Adjustment |
Cost of Sales |
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5-2300 |
Purchases Returns and Allowance |
Cost of Sales |
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6 - 0000
EXPENSES |
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6 -1000 General and Admin Expenses |
Header |
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6-1100 |
Accounting fees |
Expense |
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6-1110 |
Advertising |
Expense |
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6-1120 |
Bad Debts |
Expense |
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6-1130 |
Bank Charges |
Expense |
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6-1140 |
Depreciation |
Expense |
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6-1150 |
Discounts Taken |
Expense |
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6-1160 |
Freight Paid |
Expense |
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6-1170 |
Late Fees Paid |
Expense |
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6-1180 |
Office Supplies |
Expense |
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6-1190 |
Other General Expenses |
Expense |
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6-1200 |
Subscriptions |
Expense |
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6-1210 |
Repairs & Maintenance |
Expense |
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6-2000 Operating
Expenses |
Header |
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6-2100 |
Car Expenses |
Expense |
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6-2110 |
Cleaning |
Expense |
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6-2120 |
Electricity |
Expense |
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6-2130 |
Insurance |
Expense |
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6-2140 |
Office Rental |
Expense |
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6-2150 |
Other Operating Expense |
Expense |
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6-2160 |
Photocopy |
Expense |
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6-2170 |
Postage |
Expense |
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6-2180 |
Printing |
Expense |
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6-2190 |
Telephone |
Expense |
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6 - 3000
Payroll Expenses |
Header |
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6-3100 |
Wages and Salaries |
Expense |
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6-3110 |
Other employment expenses |
Expense |
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6-3120 |
Superannuation |
Expense |
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6-3140 |
Sub-Contractors |
Expense |
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6-3150 |
Workers Compensation |
Expense |
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6-5100 |
Wages and Salaries |
Expense |
Linked |
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6-5200 |
Employment Expenses |
Expense |
Linked |
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8-0000 OTHER INCOME |
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8-1000 |
Interest Income |
Other Income |
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8-1110 |
Miscellaneous Income |
Other Income |
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9 - 0000
OTHER EXPENSES |
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9-1000 |
Interest Expense |
Other Expense |
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9-2000 |
Income Tax Payable |
Other Expense |
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9-3000 |
Private use |
Other Expense |
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