Account Number Account Name Account Type GST Code 1-1000 Bank Cheque Bank E 1-2250 insert name here Fixed Asset E 1-2400 Plant & equipment Fixed Asset E 1-2450 Accumulated Depreciation PE Other Current Assets E 2-1000 AMEX Credit Card Bank E 2-1200 Mastercard Credit Card Bank E 2-1400 Visa Credit Card Bank E 2-1800 Annual Leave Payable Other Current Liability E 2-4000 Bank Loan Long Term Liability E 3-1000 Owner Contribution Equity E 3-1200 Owner Drawings Equity E 4-2400 Sales 1 Income S15 4-2500 Sales 2 Income S15 4-2600 Fee income Income S15 5-2000 Freight Expense S15 5-3000 Packaging Expense S15 5-3100 Purchases 1 Expense S15 5-3200 Purchases 2 Expense S15 5-3400 Commission paid Expense S15 6-1000 A.C.C. expenses Expense S15 6-1200 Accounting Fees Expense S15 6-1400 Advertising Expense S15 6-1600 Bank Charges Expense E 6-1700 Bad Debts Expense S15 6-1800 Cleaning Expense S15 6-2200 Electricity & Gas Expense S15 6-2300 Entertainment Expense S15 6-2800 Insurance Expense S15 8-1200 Interest Income Income E 8-1400 Other Income Income S15 9-1000 Other Expense Expense S15