Chart of Accounts
27 accounts
Current Assets
| Code | Name | Type | Balance | Status | Actions |
|---|---|---|---|---|---|
| 1000 | Cash at Bank - Current(System) | asset | €45,230.50 | Active | |
| 1010 | Cash at Bank - Deposit | asset | €25,000.00 | Active | |
| 1100 | Accounts Receivable(System) | asset | €12,450.00 | Active | |
| 1200 | Inventory | asset | €8,500.00 | Active |
Fixed Assets
| Code | Name | Type | Balance | Status | Actions |
|---|---|---|---|---|---|
| 1500 | Office Equipment | asset | €15,000.00 | Active | |
| 1510 | Accumulated Depreciation - Equipment | asset | -€3,000.00 | Active |
Current Liabilities
| Code | Name | Type | Balance | Status | Actions |
|---|---|---|---|---|---|
| 2000 | Accounts Payable(System) | liability | €8,750.00 | Active | |
| 2100 | VAT Payable(System) | liability | €2,630.00 | Active | |
| 2200 | PAYE Payable(System) | liability | €1,456.78 | Active | |
| 2210 | PRSI Payable(System) | liability | €1,567.71 | Active | |
| 2220 | USC Payable(System) | liability | €695.99 | Active |
Long-term Liabilities
| Code | Name | Type | Balance | Status | Actions |
|---|---|---|---|---|---|
| 2500 | Bank Loan | liability | €20,000.00 | Active |
Equity
| Code | Name | Type | Balance | Status | Actions |
|---|---|---|---|---|---|
| 3000 | Share Capital(System) | equity | €50,000.00 | Active | |
| 3100 | Retained Earnings(System) | equity | €15,780.02 | Active |
Operating Revenue
| Code | Name | Type | Balance | Status | Actions |
|---|---|---|---|---|---|
| 4000 | Sales Revenue(System) | revenue | €125,000.00 | Active | |
| 4100 | Service Revenue | revenue | €45,000.00 | Active |
Other Income
| Code | Name | Type | Balance | Status | Actions |
|---|---|---|---|---|---|
| 4500 | Interest Income | revenue | €250.00 | Active |
Cost of Sales
| Code | Name | Type | Balance | Status | Actions |
|---|---|---|---|---|---|
| 5000 | Cost of Goods Sold(System) | expense | €62,000.00 | Active |
Operating Expenses
| Code | Name | Type | Balance | Status | Actions |
|---|---|---|---|---|---|
| 6000 | Salaries & Wages(System) | expense | €85,000.00 | Active | |
| 6100 | Employer PRSI(System) | expense | €9,392.50 | Active | |
| 6200 | Rent | expense | €18,000.00 | Active | |
| 6300 | Utilities | expense | €3,600.00 | Active | |
| 6400 | Insurance | expense | €2,400.00 | Active | |
| 6500 | Professional Fees | expense | €4,500.00 | Active | |
| 6600 | Depreciation(System) | expense | €3,000.00 | Active | |
| 6700 | Office Supplies | expense | €1,200.00 | Active |
Financial Expenses
| Code | Name | Type | Balance | Status | Actions |
|---|---|---|---|---|---|
| 7000 | Bank Charges | expense | €360.00 | Active |