Converting the information from an iXBRL template into Accounts Production

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

-

AP Code

Debit/Credit

Exceptional items

3591

Debit

Tax on ordinary profit/loss on activities

3800

Debit

AP Code

Debit/Credit

Stocks

4300

Debit

Cash at bank and in hand

4800

Debit (Credit if overdrawn)

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

–

–

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

-

-

-

-

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

–

–

–

–

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

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

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

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

–

–

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

AP Code

Debit/Credit

At start of period

8000

Credit

Dividends paid

8010

Debit

Transfer from reserves

8021

Credit

AP Code

Debit/Credit

At start of period

7100

Credit

Arising on issued shares

7110

Credit

Expenses on issued shares

7120

Debit

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