Account Description Debit Amount

Hand CASH 100

Petty cash 200
Unbank collections -CASH 300
Software -INTA 9000
Licenses -INTA 9100
Right of use asset -INTA 9200
Goodwill - INTA 9300
Resarch -INTA 9400
Other Intangible Assets -INTA 9500
Deferred Tax Assets -DTAX 9600
Other Financial Assets -ONCA 9700
Other Non Current Assets -ONCA 9800

Gift & Donation -MADE 3500

Other Marketing -MADE 3600
Vehicle Insurance -ADME 3700
Equipment -ADME 3800
Property -ADME 3900
General Business -ADME 4000
Land Lines -ADME 4100
Moblie -ADME 4200
Internet -ADME 4300
IT Support -ADME 4400
Other IT -ADME 4500
Water Expenses -ADME 4600
Waste -ADME 4700
Electricity -ADME 4800
Other Utility -ADME 4900
Building & Rental(Short) -ADME 5000
Machinery (Short) -ADME 5100
Vehicle (Short) -ADME 5200
Hardware(short) -ADME 5300
Other Rental (Short) -ADME 5400
Incorporation -ADME 5500
Account - ADME 5600
Legal -ADME 5700
Consulting -ADME 5800
Training Staff -ADME 5900
Agent Services -ADME 6000
Engineering -ADME 6100
Inspection Testing -ADME 6200
Other Professional -ADME 6300
Delivery Expenses -ADME 6400
Stationery -ADME 6500
Printing -ADME 6600
Pantry -ADME 6700
Property Service -ADME 6800
Office Sundry -ADME 6900
Maintenance -ADME 7000
Expensed -ADME 7100
Other Offfice Administration -ADME 7200
Bank Fees -ADME 7300
Gateway Charges -ADME 7400
Other Collection -ADME 7500
Directors -Full/Part Staff -ADME 7600
Directors -Time Based -ADME 7700
Directors -Employee -ADME 7800
Directors -Employer -ADME 7900
Directors -Benefits -ADME 8000
Directors -Foreign Levy -ADME 8100
Directors -Skill Fund -ADME 8200
Directors -Fees -ADME 8300
Directors -Other -ADME 8400
Production -Full/Part Staff -ADME 8500
Production -Time Based -ADME 8600
Production -Employee -ADME 8700
Production -Employer -ADME 8800
Marketing -Full/Part Staff -ADME 8900
Marketing -Time Based -ADME 9000
Marketing -Employee -ADME 9100
Marketing -Employer -ADME 9200
Research -Full/Part Staff -ADME 9300
Research -Time Based -ADME 9400
Research -Employee -ADME 9500
Research -Employer -ADME 9600
Administration -Full/Part Staff -ADME 9700
Administration -Time Based -ADME 9800
Administration -Employee -ADME 9900
Administration -Employer -ADME 10000
Production -Benefits -ADME 10100
Marketing -Benefits -ADME 10200
Research -Benefits -ADME 10300
Administration -Benefits -ADME 10400
Production -Foreign Levy -ADME 10500
Production -Skill Fund -ADME 10600
Production -Other Expenses -ADME 10700
Marketing -Foreign Levy -ADME 10800
Marketing -Skill Fund -ADME 10900
Marketing -Other Expenses -ADME 11000
Research -Foreign Levy -ADME 11100
Research -Skill Fund -ADME 11200
Research -Other Expenses -ADME 11300
Administration -Foreign Levy -ADME 11400
Administration -Skill Fund -ADME 11500
Administration -Other Expenses -ADME 11600
Other Employee - Club Fees -ADME 11700
Other Employee - Medical expense -ADME 11800
Other Employee - Medical Insurance -ADME 11900
Other Employee - Expenses Associted -ADME 12000
Depreciation (Property)-ADME 12100
Depreciation (Plant)-ADME 12200
Depreciation (Biological)-ADME 12300
Depreciation (Evaluation)-ADME 12400
Depreciation (Other)-ADME 12500
Amortisation -ADME 12600
Research & Development -RADE 12700
Exchange Loss (Realised) -OEXP 12800
Exchange Loss (Unrealised) -OEXP 12900
Exchange Loss (Realised -Non Trade) -OEXP 13000
Exchange Loss (Unrealised -Non Trade) -OEXP 13100
Other Finance Expenses -OEXP 13200
Uncategorised -OEXP 13300
Gifting -OEXP 13400
Penalties -OEXP 13500
Other Expenses -OEXP 13600
Donation Expenses -OEXP 13700
Restructing -OEXP 13800
Property Tax -OEXP 13900
Highway -OEXP 14000
Sales Used -OEXP 14100
Custom -OEXP 14200
Stamp -OEXP 14300
Levies -OEXP 14400
Foregin -OEXP 14500
Other Taxes -OEXP 14600
Loss Disposal (Property -Sales) -OEXP 14700
Loss Disposal (Property) -OEXP 14800
Loss Disposal (Plant -Sales) -OEXP 14900
Loss Disposal (Plant) -OEXP 15000
Loss Disposal (Evaluation -sales) -OEXP 15100
Loss Disposal (Evaluation) -OEXP 15200
Loss Disposal (Biological -sales) -OEXP 15300
Loss Disposal (Biological) -OEXP 15400
Loss Disposal (Under Construction -sales) -OEXP 15500
Loss Disposal (Under Construction) -OEXP 15600
Loss Disposal (Other Assets-sales) -OEXP 15700
Loss Disposal (Other Assets) -OEXP 15800
Loss Disposal (Investment -sales) -OEXP 15900
Loss Disposal (Investment) -OEXP 16000
Loss Disposal (Evaluation Assets -sales) -OEXP 16100
Loss Disposal (Evaluation Assets ) -OEXP 16200
Loss Disposal (Biological Assets -sales) -OEXP 16300
Loss Disposal (Biological Assets ) -OEXP 16400
Loss Disposal (Other Tangible -sales) -OEXP 16500
Loss Disposal (Other Tangible) -OEXP 16600
Loss Disposal (Intellectual Assets -Sales) -OEXP 16700
Loss Disposal (Intellectual Assets ) -OEXP 16800
Loss Disposal (Copyrights -Sales) -OEXP 16900
Loss Disposal (Copyrights) -OEXP 17000
Loss Disposal (Software-Sales) -OEXP 17100
Loss Disposal (Software) -OEXP 17200
Loss Disposal (Licenses -Sales) -OEXP 17300
Loss Disposal (Licenses ) -OEXP 17400
Loss Disposal (Right Use -Sales) -OEXP 17500
Loss Disposal (Right Use) -OEXP 17600
Loss Disposal (Goodwill -Sales) -OEXP 17700
Loss Disposal (Goodwill) -OEXP 17800
Loss Disposal (Other Intangible -Sales) -OEXP 17900
Loss Disposal (Other Intangible) -OEXP 18000
Loss Disposal (Subsidiaries -Sales) -OEXP 18100
Loss Disposal (Subsidiaries) -OEXP 18200
Loss Disposal (Associates -Sales) -OEXP 18300
Loss Disposal (Associates) -OEXP 18400
Loss Disposal (Joint Ventures -Sales) -OEXP 18500
Loss Disposal (Joint Ventures ) -OEXP 18600
Loss Disposal (Share FVTPL -Sales) -OEXP 18700
Loss Disposal (Share FVOCI -Sales) -OEXP 18800
Loss Disposal (Share FVTPL) -OEXP 18900
Loss Disposal (Share FVOCI) -OEXP 19000
Loss Disposal (Bond FVTPL -Sales) -OEXP 19100
Loss Disposal (Bond FVOCI -Sales) -OEXP 19200
Loss Disposal (Bond FVTPL) -OEXP 19300
Loss Disposal (Bond FVOCI) -OEXP 19400
Loss Disposal (Other Financial -Sales) -OEXP 19500
Loss Disposal (Other Financial) -OEXP 19600
Loss Disposal (Liabilities Amortised Cost) -OEXP 19700
Loss Disposal (Liabilities FVTPL) -OEXP 19800
Loss Impairment (Property) -OEXP 19900
Loss Impairment (Plant) -OEXP 20000
Loss Impairment (Biological) -OEXP 20100
Loss Impairment (Evaluation) -OEXP 20200
Loss Impairment (Under Construction) -OEXP 20300
Loss Impairment (Other Assets) -OEXP 20400
Loss Impairment (Intellectual Assets ) -OEXP 20500
Loss Impairment (Copyrights) -OEXP 20600
Loss Impairment (Software) -OEXP 20700
Loss Impairment (Licenses ) -OEXP 20800
Loss Impairment (Right Use) -OEXP 20900
Loss Impairment (Goodwill) -OEXP 21000
Loss Impairment (Other Intangible) -OEXP 21100
Impairment Debt Investment -OEXP 21200
Impairment Subsidiaries -OEXP 21300
Impairment Other Investment -OEXP 21400
Loss Impairment (Inventories) -OEXP 21500
Loss Impairment (Trade & Other) -OEXP 21600
Loss Impairment (Other Assets) -OEXP 21700
Loss Adjustment (Properties) -OEXP 21800
Loss Adjustment (Evaluation) -OEXP 21900
Loss Adjustment (Biological) -OEXP 22000
Loss Adjustment (Other Tangible) -OEXP 22100
Loss Adjustment (Share Investment) -OEXP 22200
Loss Adjustment (Bond Investment) -OEXP 22300
Loss Adjustment (Monetary) -OEXP 22400
Loss Adjustment (Financial) -OEXP 22500
Loss Adjustment (Other Investment) -OEXP 22600
Loss Adjustment (Futures) -OEXP 22700
Loss Adjustment (Swaps) -OEXP 22800
Loss Adjustment (Options) -OEXP 22900
Loss Adjustment (Warrants) -OEXP 23000
Loss Adjustment (Financial) -OEXP 23100
Loss Adjustment (Loan) -OEXP 23200
Loss Adjustment (Other) -OEXP 23300
Loss Discontinued (Sales Procceds) -OEXP 23400
Loss Discontinued (NBV) -OEXP 23500
Loss Hedging (Foreign Operations) -OEXP 23600
Interest Expenses (Loans) -FCOS 23700
Interest Expenses (Bank Overdraft) -FCOS 23800
Interest Expenses (Commercial) -FCOS 23900
Interest Expenses (Bonds) -FCOS 24000
Interest Expenses (Right use) -FCOS 24100
Interest Expenses (Finance) -FCOS 24200
Interest Expenses (Trade) -FCOS 24300
Interest Expenses (Other) -FCOS 24400
Income Tax Expenses -TAXE 24500
Income Tax Credit -TAXE 24600
Share Loss Associates - ASOP 24700
Share Loss Joint Ventures - ASOP 24800
Credit Amount