Converting the information from an iXBRL template into Accounts Production

Posting the Trading P&L items

	AP Code	Debit/Credit
Sales	0000	Credit

Cost of sales
Opening Stock / WIP	1000	Debit
Purchases	1100	Debit
Direct Costs	1780	Debit
Closing Stock / WIP	1900	Credit

GROSS PROFIT	–	–

Other Income
Bank interest received	0900	Credit
Other Income	0550	Credit

Administrative expenses
Rent and rates	3100	Debit
Light and heat	3130	Debit
Repairs and renewals	3250	Debit
Wages and salaries	3000	Debit
Staff costs	3080	Debit
Employers' NIC	3001	Debit
Directors' remuneration	3010	Debit
Travelling and subsistence	3081	Debit
Telephone	3291	Debit
Printing, postage and stationery	3270	Debit
Computer expenses	3242	Debit
Motor expenses	3230	Debit
Insurance	3260	Debit
Entertaining	3385	Debit
Subscriptions	3320	Debit
Advertising	3280	Debit
Accountancy fees	3301	Debit
Legal & professional fees	3302	Debit
Amortisation	3500	Debit
Bad debts	3370	Debit
Depreciation	3400	Debit
Sundry expenses	3390	Debit

Finance costs
Interest payable and similar charges	3600	Debit
Other finance charges	3600–3670	Debit

NET PROFIT		-

After posting all of the entries above, the balance in the trial balance should match the Net Profit figure.

Posting the Stat P&L items

	AP Code	Debit/Credit
Exceptional items	3591	Debit
Tax on ordinary profit/loss on activities	3800	Debit

After posting this amount, the balance in the trial balance should match the Profit for the 'financial year after taxation' figure.

Post the stock and bank from Balance Sheet

	AP Code	Debit/Credit
Stocks	4300	Debit
Cash at bank and in hand	4800	Debit (Credit if overdrawn)

Post Intangible Fixed Assets (Goodwill) (Notes7)

	AP Code	Debit/Credit
Cost
At start of period	4000	Debit
Additions	4001	Debit
Impairment losses	4003	Credit
Reversal of past impairments	4004	Debit
At end of period	–	–

Amortisation
At start of period	4002	Credit
Provided during the period	4005	Credit
Related to impairment losses	4006	Debit
Related to reversal of past impairment	4005	Credit
At end of period	–	–

Net book value
At start of period	–	–
At end of period	–	–

Post Investments (Notes7)

	AP Code			Debit/Credit
Cost	Listed	Unlisted	Other	–
At start of period	4200	4210	4220	Debit
Additions	4201	4211	4221	Debit
Disposals	4202	4212	4222	Credit
At end of period	–	–	–	–

Provision
At start of period	4204	4214	4224	Credit
Added in period	4205	4215	4225	Credit
Disposals	4206	4216	4226	Debit
Written off	4206	4216	4226	Debit
At end of period	–	–	–	–

Net book value
At start of period and end of period	-	-	-	-

Post Tangible Fixed Assets (Notes8)

	AP Code			Debit/Credit
Cost	Land – Freehold	Land – Long leasehold	Land – Short leasehold
At start of period	4100	4110	4110	Debit
Additions	4101	4111	4111	Debit
Disposals	4103	4113	4113	Credit
Revaluations	4102	4112	4112	Debit/(Credit)
At end of period	–	–	–	–

Depreciation
At start of period	4104	4114	4114	Credit
Provided during period	4105	4115	4115	Credit
Disposals	4107	4117	4117	Debit
On revaluations	4106	4116	4116	Credit/(Debit)
At end of period	–	–	–	–

Net book value
At start of period	–	–	–	–
At end of period	–	–	–	–

	AP Code			Debit/Credit
Cost	Plant & equipment	Motor vehicles	Fixtures and fittings	–
At start of period	4120	4130	4140	Debit
Additions	4121	4131	4141	Debit
Disposals	4122	4132	4142	Credit
At end of period	–	–	–	–

Depreciation
At start of period	4123	4133	4143	Credit
Provided during period	4124	4134	4144	Credit
Disposals	4125	4135	4145	Debit
At end of period	–	–	–	–

Net book value
At start of period	–	–	–	–
At end of period	–	–	–	–

Post Debtors (Notes9)

	AP Code	Debit/Credit
*Due within one year*
Trade debtors	4400	Debit
Amounts recoverable on contracts	4410	Debit
Other debtors	4420	Debit
Pension scheme prepayments	4430	Debit
Factored debts outstanding	4440	Debit
Prepayments and accrued income	4900	Debit
Corporation tax recoverable assets	4450	Debit
Deferred tax current asset	4460	Debit
VAT	5300	Debit

*Due after one year*
Trade debtors	4500	Debit
Amounts recoverable on contracts	4510	Debit
Other debtors	4520	Debit
Pension scheme repayments	4530	Debit
Factored debts outstanding	4540	Debit
Prepayments and accrued income	4900	Debit
Corporation tax recoverable assets	4550	Debit
Deferred tax current asset	4560	Debit
VAT	5700	Debit

Post Creditors (Notes10)

	AP Code	Debit/Credit
*Due within one year*
Obligations under finance leases	Not posted yet	–
Trade creditors	5200	Credit
Payment received on account	5200	Credit
Bank loans and overdrafts	5100	Credit
Corporation tax	5310	Credit
Other taxes and social security costs	5320	Credit
Other creditors	5350	Credit
Accruals and deferred income	4950	Credit
Loan from directors	5400	Credit

*Due after one year*
Obligations under finance leases	Not posted yet	–
Trade creditors	5600	Credit
Payment received on account	5600	Credit
Other taxes and social security costs	5720	Credit
Other creditors	5750	Credit
Accruals and deferred income	4950	Credit
Loan from directors	5800	Credit
Bills of exchange	5555	Credit

Post Obligations under finances leases (Notes10)

	AP Code	Debit/Credit
The maturity of these amounts is as follows:
Within one year	5010	Credit
Between one and two years	5011	Credit
Between two and five years	5011	Credit
After five years	5012	Credit

Post Provisions for Liabilities and Charges (Notes11)

	AP Code	Debit/Credit
At start of period	6000	Credit
Charged/(credited) in the period	6000	Credit/(debit)
Unwinding of discount	6000	Debit
Utilised in period	6000	Debit
At end of period	–	–

Post Share Capital (Notes11)

	AP Code			Debit/Credit
	Ord Shares	Ord A Shares	Ord B Shares	–
At start of period	7000	7001	7002	Credit
Issued in year	7010	7011	7012	Credit
Reduction in year	7060	7061	7062	Debit

Post Reserves – Profit and Loss Reserve (Notes11)

	AP Code	Debit/Credit
At start of period	8000	Credit
Dividends paid	8010	Debit
Transfer from reserves	8021	Credit

Post Share Premium

	AP Code	Debit/Credit
At start of period	7100	Credit
Arising on issued shares	7110	Credit
Expenses on issued shares	7120	Debit

Post Revaluation reserve

	AP Code	Debit/Credit
At start of period	7200	Credit
Surplus on revaluation	7210	Credit
Deficit on revaluation	7220	Debit
Transfer to Profit and Loss	7230	Debit

If there is a balance in your Trial Balance, you should create a preview of the accounts in AP and compare the results to the iXBRL accounts of the following:

Stat P&L
Balance Sheet

If they both match, then there was already an imbalance in the iXBRL template and we will be unable to advise on how to correct this misposting.