Chart of Accounts

Chart of Accounts

UK standard nominal codes used by SyncBook for double-entry bookkeeping. All ledger entries map to these accounts.

4
Asset
5
Liability
2
Equity
2
Income
11
Expense
Current AssetsAsset
CodeAccount NameDescription
1100Trade DebtorsAmounts owed by customers
1200Bank AccountMain business bank account
1210Petty CashCash held on premises
Fixed AssetsAsset
CodeAccount NameDescription
1500Fixed AssetsPlant, equipment, vehicles
Current LiabilitiesLiability
CodeAccount NameDescription
2100Trade CreditorsAmounts owed to suppliers
2200VAT Control (Input)VAT recoverable on purchases
2201VAT Control (Output)VAT due on sales
2300PAYE / NI PayableIncome tax and NI due to HMRC
Long-term LiabilitiesLiability
CodeAccount NameDescription
2400Loans PayableBank loans and finance
EquityEquity
CodeAccount NameDescription
3000Share CapitalIssued share capital
3100Retained EarningsAccumulated profits
TurnoverIncome
CodeAccount NameDescription
4000Sales RevenueRevenue from goods and services
4100Other IncomeGrants, interest, miscellaneous
Cost of SalesExpense
CodeAccount NameDescription
5000Purchases / ExpensesDirect costs of goods sold
Staff CostsExpense
CodeAccount NameDescription
7000Wages & SalariesGross payroll costs
PremisesExpense
CodeAccount NameDescription
7100Rent & RatesOffice and premises costs
7300UtilitiesGas, electricity, water
MotorExpense
CodeAccount NameDescription
7200Motor ExpensesFuel, insurance, maintenance
ITExpense
CodeAccount NameDescription
7210Software & SubscriptionsSaaS, software licences
TravelExpense
CodeAccount NameDescription
7400Travel & SubsistenceBusiness travel and expenses
MarketingExpense
CodeAccount NameDescription
7500Marketing & AdvertisingAdvertising, promotions
AdministrationExpense
CodeAccount NameDescription
7600InsuranceBusiness insurance
FinanceExpense
CodeAccount NameDescription
7900Bank ChargesBank fees and charges
SuspenseExpense
CodeAccount NameDescription
9999Suspense AccountTemporary unclassified entries