Account

Input
Exchange Rate
TB
NonTB
Output
BalanceSheet
IncomeStatement
CashFlow
Validation
Plug Account
Detail Information of Hierarchy is in the separte worksheet
Grouping of ALL TB accounts will be defined here
Other Information will be stored here

Detail Information of Hierarchy is in the separte worksheet

Detail Information of Hierarchy is in the separte worksheet
Detail Information of Hierarchy is in the separte worksheet
Income statement Hierarchy
###
Profit for the year
Income tax expense
###
###
###
###
###
Profit before tax
Net finance costs
710010
710020
710030
710040
710050
710060
Investment (loss)/income
Operating profit
Administrative expenses
Depreciation of tangible fixed assets
622020
624020
660130
660140
660150
660160
661030
669070
669080
Amortisation of intangible assets
720010
720020
Wages and salaries
511010
511020
611010
611020
611120
Bonus and commissions
511030
511050
511055
611030
611050
611055
Social security costs
511060
611060
Pension - Defined benefit & contribution schemes
511070
511080
611070
611080
Recruitment costs
511110
514060
515020
515030
611110
615020
615030
615040
Staff training costs
512010
512020
512030
569170
612010
612020
612030
612040
612050
612060
Other
500000
500001
500002
500003
500004
500005
500006
500007
500008
500009
500010
500011
500012
500013
500014
500015
500016
500017
500018
500019
500020
500021
500022
500023
500024
500025
500026
500027
500028
500029
500030
500031
500032
500033
500034
500035
500036
500037
500038
500039
500040
500041
500042
500043
500044
500045
500046
500047
500048
500049
500050
500051
500052
500053
500054
500055
500056
500057
500058
500059
500060
500061
500062
500063
500064
500065
500066
500067
500068
500069
500070
500071
500072
500073
500074
511040
511090
513010
513030
513035
513040
513050
611040
611090
611210
611220
613010
 613015
613020
613030
613035
613040
613050
665100
514080
514090
611035
611045
611065
611085
Temporary Staff
514010
614010
514100
514011
514012
514013
514014
514015
514016
514017
Internal Consultants
514020
614020
External Consultants
514030
514050
514070
614030
614040
Operating Exceptional - Redundancy costs
511100
611100
Advertising
564030
564040
615010
664030
Equipment leases
560030
621010
660030
Vehicle leases
561010
661010
External Property
560010
660010
Rent - Recharged Internally
660012
Other car costs
 561020
561040
561050
561070
561075
561079
661020
661040
661050
661060
661070
661075
661079
Travel and Subsistence
561080
561090
561095
561100
561105
561110
561120
561130
661080
661085
661090
661091
661100
661101
661105
Rates
660020
Other property costs (Not Operating Lease Rentals)
560015
560080
560120
560210
660015
660025
660040
660050
660060
660070
660080
660090
660100
660110
660120
660170
660180
660190
660200
660210
661095
660081
IT Costs
522055
522060
522080
524010
525010
526020
526023
526025
527010
527011
527012
527013
527020
527030
527040
527041
527050
527051
527052
527053
527060
528010
563041
563042
622010
622030
622040
622050
622055
622060
622070
622080
623010
623020
623030
623040
624010
624030
624040
625010
626010
626020
626023
626025
626030
Non - Bank Commission
569210
569220
569230
569240
Bank Charges & Credit Card Charges
568010
668010
 668030
Marketing
563020
563030
563040
563050
563060
564070
664010
664020
664050
664070
669170
669180
669190
Stationery
563010
663010
663020
663030
Insurance
566010
666010
666020
666030
666040
666110
666120
Communications
562010
562020
562030
562040
562050
562055
562060
562070
562080
562090
662010
662050
662055
662060
662070
Audit Fees
665060
Legal and professional fees
565010
565020
565100
565110
665010
665020
665030
 665040
665050
665070
665080
665090
Entertaining Customers & Suppliers
569090
669090
Gifts to Customers & Suppliers
569100
669100
Research and development costs
664060
Donations to charitable institutions
669030
Bad Debts Write Off
667010
667020
667030
667040
Centr 669020

Irrec 669110

Ex-Gr 669015

669025
669040
669050
669160
Crest Charges
669060
Purchase Card Expenses
669140
Contractual Profit Share Payments
669150
Orphan Asset Costs
669120
Medical
569180
569200
669200
Internal Cost Reallocation
669022
669970
669980
D/R Other Dir Costs Rechargeable to 3rd Parties
569140
569990
669990
General Miscellaneous
569010
569150
569160
 569190
669010
669085
669111
669112
669113

Gross profit
Revenue
External Revenue
410010
419010
419020
419030
419040
419050
419060
419070
419080
419090
419100
419110
419120
419130
419140
419150
419160
419170
419180
420010
429010
429020
429030
429040
429050
429060
429070
429080
429090
429100
429110
429120
429130
429140
429150
429160
429170
429180
429190
429200
429210
429220
429230
429240
 429250
429260
429270
429280
429290
429300
429310
429320
429330
429340
429350
429360
429370
429380
429390
429400
429410
429420
430010
430020
430030
439010
439020
439030
439040
439050
439060
439070
439080
439090
439100
439110
439120
439130
439140
439150
451010
451020
451030
451040
451050
451060
452010
452020
452030
452040
452050
459990
Inte-Group Revenue
491000
491010
491020
491030
491040
 491050
491060
491070
492000
492010
492020
492030
492040
492050
492060
492070
493000
493120
494010
494020
494030

Cost of sales
Check
Net Assets
Total Assets
Non-Current Assets
Property Plant and Equipment
Cost
Leasehold Improvement, L&B
Leasehold Improvements
Freehold Land
Buildings
P&M
Computer Hardware
Office Equipment
Office Furniture
Motor Vehicles
Computer Software
Set Up Costs

Depreciation
Leasehold Improvement, L&B
Leasehold Improvements
Freehold Land
Buildings
P&M
Computer Hardware
Office Equipment
Office Furniture
Motor Vehicles
Computer Software
Set Up Costs
Intangible Assets
Total Cost
Brands
Software License
Contracts and Commited Sales
Customer List and relationship
Goodwill
Other Intangibles
Total Amortisation
Brands
Software License
Contracts and Commited Sales
Customer List and relationship
Goodwill
Other Intangibles
Financial Assets
Trade ans Other receivbles
Employee Benefits
Defered Taxation
Investment in Subsidiary
Current Assets
Financial Assets
Trade Investment
Trade ans Other receivbles
 Cash
Total Liabilities
Current Liabilties
Bank Loans
Trade Creditors
Payments received on account
Inter company balances
Associated companies
Corporate taxation creditor
VAT creditor
Other taxes
PAYE/NIC
Pension contributions outstanding
Obligations under finance leases
Accruals & deferred income
Other creditors
Dividend payable
Non-Current Liabilities

Total Equity
Minority Interest
Equity Shareholders Fund
Capital and Reserves
Issued Share Capital
Share premium
Employee Benefit Trust
Captail Redemption Reserve
Foreign Currency Translation
Net Unrealised gains reserve
Retained Earnings
 Consolidated cash flow statement for the year ended 31 December 2008

Particulars Value
Cash flows from operating activities
Operating profit on continuing activities before interest and taxation X
Depreciation X
Amortisation of other intangible assets (treated as depreciation) X
Amortisation of intangible assets created on acquisition X
Share based payment expense X
Pension charge X
Pension contributions X
Loss/(profit)on sale of property, plant and equipment X
Investment loss X
Movement in provisions X
Increase in receivables X
Increase in payables X
Cash generated from operations before exceptional additional pension
contribution X
Income tax paid X
Exceptional additional pension contribution X
Net interest paid X
Cash generated from operations after income tax, interest and exceptional
additional pension contribution X
Net cash used in investing activities
Purchase of property, plant and equipment X
Proceeds from sale of property, plant and equipment X
Purchase of intangible fixed assets X
Acquisition of subsidiary undertakings and businesses X
Cash acquired with subsidiary undertakings X
Disposal/(purchase) of financial assets X
Investment loan X
Return on investment in joint venture X
X
Net cash from financing activities X
Issue of ordinary share capital X
Share buybacks X
Share transaction costs X
Dividends paid X
Capital element of finance lease rental payments X
Instalment debtor movement X
Asset based securitised financing X
Repayment of loan notes and long term loans X
Proceeds on issue of bonds X
Financing arrangement costs X
X
Net increase in cash and cash equivalents X
Cash and cash equivalents at the beginning of the period X
Cash and cash equivalents at 31 December X
Cash and cash equivalents comprise:
Overdraft X
Cash at bank and in hand X
Total X
tatement for the year ended 31 December 2008

Source

Income Statement
Fixed Assets Schedule
Intangible Assets Schedule
Intangible Assets Schedule
Entity Level Journal Entry after TB extract
Top Level Journal Entry
Pension Schedule- Defined Benefit Scheme
Disposal of Assets - Schedule
A separate line in TB
Details awaited - John
Details awaited - John
Details awaited - John

TOTAL
Op Bal + Tax Prov - Cl. Bal
?
Schedule - Interest paid

TOTAL

Fixed Assets Schedule

Disposal of Assets - Schedule
Intangible Assets Schedule
Schedule - Acquisition of Business
Schedule - Acquisition of Business
Calling for Information - New Pack- Schdule to be added
Calling for Information - New Pack- Schdule to be added
Calling for Information - New Pack- Schdule to be added
TOTAL

Schedule - Share Capital

Schedule - Share Capital
Schedule - Reserve & Surplus
Schedule -
Calling for Information - New Pack- Schdule to be added
Calling for Information - New Pack- Schdule to be added
Calling for Information - New Pack- Schdule to be added
Calling for Information - New Pack- Schdule to be added
Calling for Information - New Pack- Schdule to be added
Calling for Information - New Pack- Schdule to be added
TOTAL
TOTAL
Opening Balance of Cash & Bank Balance + Overdraft
TOTAL

Closing Balance of Overdraft

Closing Balance of Cash at bank and in hand
TOTAL
Currency Code Description Decimal display
AED UAE Dirham 4
AUD Australia 4
CNY Chinese Renminbi 4
CYP Cypriot Pound 4
DKK Denmark 4
EUR Euro 4
GBP Pound Sterling 4
HKD Hong Kong 4
INR India Rupee 4
KRW Korean Won 4
MTL Maltese Lira 4
MYR Malaysia 4
NGN Nigerian Naira 4
NOK Norway 4
SEK Swedish Kronas 4
USD US Dollars 4