<html><head></head><body><pre style="word-wrap: break-word; white- space: pre-wrap;">*Code,*Name,*Type,*Tax Code,Description,Dashboard,Expense Claims,Enable Payments,Balance 200,Sales,Revenue,GST on Income,Income from any normal business activity,No,No,No, 260,Other Revenue,Revenue,GST on Income,Any other income that does not relate to normal business activities and is not recurring,No,No,No, 270,Interest Income,Revenue,GST Free Income,Interest income,No,No,No, 310,Cost of Goods Sold,Direct Costs,GST on Expenses,Cost of goods sold by the business,No,No,No, 400,Advertising,Expense,GST on Expenses,Expenses incurred for advertising while trying to increase sales,No,Yes,No, 404,Bank Fees,Expense,GST Free Expenses,Fees charged by your bank for transactions regarding your bank account(s).,No,Yes,No, 408,Cleaning,Expense,GST on Expenses,Expenses incurred for cleaning business property.,No,Yes,No, 412,Consulting & Accounting,Expense,GST on Expenses,Expenses related to paying consultants,No,Yes,No, 416,Depreciation,Expense,BAS Excluded,The amount of the asset's cost (based on the useful life) that was consumed during the period,No,No,No, 420,Entertainment,Expense,GST Free Expenses,Expenses paid by company for the business but are not deductable for income tax purposes.,No,Yes,No, 425,Freight & Courier,Expense,GST on Expenses,Expenses incurred on courier & freight costs,No,Yes,No, 429,General Expenses,Expense,GST on Expenses,General expenses related to the running of the business.,No,Yes,No, 433,Insurance,Expense,GST on Expenses,Expenses incurred for insuring the business' assets,No,Yes,No, 437,Interest Expense,Expense,GST Free Expenses,"Any interest expenses paid to ATO, business bank accounts or credit card accounts.",No,Yes,No, 441,Legal expenses,Expense,GST on Expenses,Expenses incurred on any legal matters,No,Yes,No, 445,"Light, Power, Heating",Expense,GST on Expenses,"Expenses incurred for lighting, powering or heating the premises",No,Yes,No, 449,Motor Vehicle Expenses,Expense,GST on Expenses,Expenses incurred on the running of company motor vehicles,No,Yes,No, 453,Office Expenses,Expense,GST on Expenses,General expenses related to the running of the business office.,No,Yes,No, 461,Printing & Stationery,Expense,GST on Expenses,Expenses incurred by the entity as a result of printing and stationery,No,Yes,No, 469,Rent,Expense,GST on Expenses,The payment to lease a building or area.,No,Yes,No, 473,Repairs and Maintenance,Expense,GST on Expenses,Expenses incurred on a damaged or run down asset that will bring the asset back to its original condition.,No,Yes,No, 477,Wages and Salaries,Expense,BAS Excluded,Payment to employees in exchange for their resources,No,No,No, 478,Superannuation,Expense,BAS Excluded,Superannuation contributions,No,No,No, 485,Subscriptions,Expense,GST on Expenses,"E.g. Magazines,
professional bodies.",No,Yes,No, 489,Telephone & Internet,Expense,GST on Expenses,"Expenditure incurred from any business-related phone calls, phone lines, or internet connections",No,Yes,No, 493,Travel - National,Expense,GST on Expenses,Expenses incurred from domestic travel which has a business purpose,No,Yes,No, 494,Travel - International,Expense,GST Free Expenses,Expenses incurred from international travel which has a business purpose,No,Yes,No, 505,Income Tax Expense,Expense,BAS Excluded,A percentage of total earnings paid to the government.,No,No,No, 610,Accounts Receivable,Accounts Receivable,BAS Excluded,Outstanding invoices the company has issued out to the client but has not yet received in cash at balance date.,No,No,No, 620,Prepayments,Current Asset,BAS Excluded,An expenditure that has been paid for in advance.,No,No,No, 630,Inventory,Inventory,BAS Excluded,Value of tracked items for resale.,No,No,No, 710,Office Equipment,Fixed Asset,GST on Capital,Office equipment that is owned and controlled by the business,No,Yes,No, 711,Less Accumulated Depreciation on Office Equipment,Fixed Asset,BAS Excluded,The total amount of office equipment cost that has been consumed by the entity (based on the useful life),No,No,No, 720,Computer Equipment,Fixed Asset,GST on Capital,Computer equipment that is owned and controlled by the business,No,Yes,No, 721,Less Accumulated Depreciation on Computer Equipment,Fixed Asset,BAS Excluded,The total amount of computer equipment cost that has been consumed by the business (based on the useful life),No,No,No, 800,Accounts Payable,Accounts Payable,BAS Excluded,Outstanding invoices the company has received from suppliers but has not yet paid at balance date,No,No,No, 801,Unpaid Expense Claims,Unpaid Expense Claims,BAS Excluded,Expense claims typically made by employees/shareholder employees still outstanding.,No,No,No, 804,Wages Payable - Payroll,Current Liability,BAS Excluded,"Where this account is set as the nominated Wages Payable account within Payroll Settings, Xero allocates the net wage amount of each pay run created using Payroll to this account",No,No,No, 815,Accrued Expenses,Current Liability,BAS Excluded,The amount of any balance day adjustments for expenses incurred but not yet billed,No,No,No, 820,GST,GST,BAS Excluded,"The balance in this account represents GST owing to or from the ATO. At the end of the GST period, it is this account that should be used to code against either the 'refunds from' or 'payments to' the ATO that will appear on the bank statement. Xero has been designed to use only one GST account to track GST on income and expenses, so there is no need to add any new GST accounts to Xero.",No,No,No, 825,PAYG Withholdings Payable,Current Liability,BAS Excluded,The amount of PAYE tax that is due to be paid,No,No,No, 826,Superannuation Payable,Current Liability,BAS Excluded,The amount of superannuation that is due to be paid,No,No,No, 830,Income Tax Payable,Current Liability,BAS Excluded,"The amount of income tax that is due to be paid, also resident withholding tax paid on interest received.",No,No,No, 840,Historical Adjustment,Historical,BAS Excluded,For accountant
adjustments,No,No,No, 850,Suspense,Current Liability,BAS Excluded,"An entry that allows an unknown transaction to be entered, so the accounts can still be worked on in balance and the entry can be dealt with later.",No,No,No, 860,Rounding,Rounding,BAS Excluded,An adjustment entry to allow for rounding,No,No,No, 877,Tracking Transfers,Tracking,BAS Excluded,Transfers between tracking categories,No,No,No, 880,Owner A Drawings,Current Liability,BAS Excluded,Withdrawals by the owners,No,No,Yes, 881,Owner A Funds Introduced,Current Liability,BAS Excluded,Funds contributed by the owner,No,No,Yes, 900,Loan,Non-current Liability,BAS Excluded,Money that has been borrowed from a creditor,No,No,No, 960,Retained Earnings,Retained Earnings,BAS Excluded,Do not Use,No,No,No, 970,Owner A Share Capital,Equity,BAS Excluded,The value of shares purchased by the shareholders,No,No,Yes, </pre></body></html>