Accounts Payable:

2100 - Accounts payable

Accounts Receivable:

1100 - Accounts receivable

Accumulated Depreciation:

0142 - Accumulated office equipment depreciation

Adjustments to Expenses:

8200 - Other non-operating income or expenses

Adjustments to Income:

8200 - Other non-operating income or expenses

Advance Payments:

1090 - Advance payments

Bank Charges:

7901 - Bank charges

Business Expenses:

7490 - Other operating expenses

Consumable expenses:

5104 - Miscellaneous purchases

Cost of Goods:

5000 - Cost of goods

Cost of Works and Services:

5104 - Miscellaneous purchases

Customer Overpayments :

2150 - Customer overpayments

Delivery Charges:

5100 - Carriage

Deposit Received:

2160 - Deposit received

Depreciation Expenses:

8008 - Office equipment depreciation

Employee Advances (Business Expenses):

1150 - Employee advances (business expenses)

Exchange Rate Realized Gains:

7910 - Exchange rate realized gains/losses

Exchange Rate Realized Losses:

7910 - Exchange rate realized gains/losses

Exchange Rate Unrealized Gains:

7911 - Exchange rate unrealized gains/losses

Exchange Rate Unrealized Losses:

7911 - Exchange rate unrealized gains/losses

Fixed Assets:

0090 - Office equipment

Input VAT (Purchases):

2202 - Input VAT (Purchases)

Interest Paid:

7900 - Bank interest paid

Interest Received:

4906 - Bank interest received

Inventory Gains:

8200 - Other non-operating income or expenses

Inventory Losses:

8300 - Disposals

Inventory Write Offs:

5000 - Cost of goods

Issued Loans:

0150 - Long-term loan

Money In-transit Account:

1250 - In-transit account

Nominal Accounts Closing Entry:

3201 - Net profit/loss current period

Offset Account:

1260 - Suspense account

Opening Balances:

3090 - Opening balances

Other Expenses:

5104 - Miscellaneous purchases

Other Income:

4000 - Sales

Output VAT (Sales):

2201 - Output VAT (Sales)

Overpayment:

1110 - Overpayment

Payroll Taxes:

2210 - PAYE/NIC

Production Cost:

5000 - Cost of goods

Purchase Discounts:

5090 - Discounts taken

Purchases Markup & Charges:

5000 - Cost of goods

Received Loans:

2300 - Long-term loans

Salaries Expenses:

7000 - Gross wages

Salaries Payable:

2250 - Net wages

Sales:

4000 - Sales

Sales Discounts:

4090 - Discounts allowed

Sales Markup & Charges:

4000 - Sales

Shipping Fees:

4000 - Sales

Stock:

1000 - Stock

Stock Adjustments:

5010 - Stock adjustments

Unpaid Expense Claims:

2130 - Reimbursable expenses

VAT Control Account:

2200 - VAT control account

VAT Holding Account:

2209 - VAT holding account

VAT Reverse Charge:

2203 - VAT reverse charge