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Manufacturing Chart of Accounts

Summary

The Manufacturing Chart of Accounts covers all fundamental main account codes required to run a business. This is designed for all types of manufacturing and production companies.

Some key benefits are:
– Huge time saving for the implementation with ‘out of the box’ accounts
– This chart of accounts includes the relevant codes required for the system posting tables
– Code descriptions can be changed, as required
– New codes can be added, and existing codes removed
– The coding allows for new codes to be introduced between existing codes
– System standard default reports are built for this structure
– Utilise Financial Dimensions for greater reporting depth
– These codes are ready for instant import into Dynamics 365

For reference, the headers are:
MAIN ACCOUNT: The unique numeric character for the code. For this chart of accounts, six numeric characters have been assigned
DESCRIPTION: The code description – this can be amended
MAIN ACCOUNT TYPE: This groups the codes together for the highest possible reporting level – Profit and Loss and Balance Sheet.
MAIN ACCOUNT CATEGORY: This is the second-highest level report grouping. These categories are default in Dynamics 365 but can be added/amended as required.
CURRENCY: This represents the currency of the main account code

Profit and Loss Accounts
Main AccountDescriptionMain Account TypeMain Account CategoryCurrency
401100Product Type 1 SalesProfit and lossSALESGBP
401110Product Type 2 SalesProfit and lossSALESGBP
401120Product Type 3 SalesProfit and lossSALESGBP
401130Product Type 4 SalesProfit and lossSALESGBP
401180Sales – IntercompanyProfit and lossSALESGBP
401190Sales – OtherProfit and lossSALESGBP
403500Delivery ChargesProfit and lossOTHERINCGBP
401200Service RevenuesProfit and lossSALESGBP
401400Accrued Sales (Shipped Not Invoiced)Profit and lossSALESGBP
401410Offset accrued sales (shipped not invoiced)Profit and lossSALESGBP
401420Accrued sales (Packing slip) – IntercompanyProfit and lossSALESGBP
401430Offset accrued sales (Packing slip) – IntercompanyProfit and lossSALESGBP
402900TOTAL SALES TotalGBP
403150Miscellaneous ChargesProfit and lossOTHERINCGBP
403300Supplier DiscountsProfit and lossOTHERINCGBP
403900TOTAL OTHER INCOMETotalGBP
409999TOTAL SALESTotalGBP
500100COGS – Product Type 1Profit and lossCOGSGBP
510110COGS – Product Type 2Profit and lossCOGSGBP
510120COGS – Product Type 3Profit and lossCOGSGBP
510130COGS – Product Type 4Profit and lossCOGSGBP
510300Other variances to standard costProfit and lossCOGSGBP
510310Purchase Price VarianceProfit and lossCOGSGBP
510320Cost Change VarianceProfit and lossCOGSGBP
510330Inventory Cost RevaluationProfit and lossCOGSGBP
510340Production Price VarianceProfit and lossCOGSGBP
510350Production Quantity VarianceProfit and lossCOGSGBP
510360Production Substitution VarianceProfit and lossCOGSGBP
510370Production Lot Size VarianceProfit and lossCOGSGBP
510400Fixed Receipt Price Inventory AdjustmentsProfit and lossCOGSGBP
510500Inventory Profit/LossProfit and lossCOGSGBP
510520Inventory AdjustmentProfit and lossCOGSGBP
510800Cost of returned goods – Finished goodsProfit and lossCOGSGBP
510805Cost of returned goods – Raw materialsProfit and lossCOGSGBP
510810Cost of returned goods – PackagingProfit and lossCOGSGBP
510815Cost of returned goods – OtherProfit and lossCOGSGBP
510820Cost of returned goods – IntercompanyProfit and lossCOGSGBP
550110Project managementProfit and lossCOGSGBP
550120ServiceProfit and lossCOGSGBP
550130HotelProfit and lossCOGSGBP
550140FlightsProfit and lossCOGSGBP
550150Transport OtherProfit and lossCOGSGBP
550160Miscellaneous CostProfit and lossCOGSGBP
551100Picking list issueProfit and lossCOGSGBP
551110Picking list issue offsetProfit and lossCOGSGBP
551120Reported as FinishedProfit and lossCOGSGBP
551130Reported as Finished offsetProfit and lossCOGSGBP
551140Raw materials issueProfit and lossCOGSGBP
551150Production issue offsetProfit and lossCOGSGBP
551160Parts receiptsProfit and lossCOGSGBP
551170Production receipt offsetProfit and lossCOGSGBP
551180Production workcenter costsProfit and lossCOGSGBP
551190WIP resourcesProfit and lossCOGSGBP
551200WIP production workcenterProfit and lossCOGSGBP
551210Production workcenter offsetProfit and lossCOGSGBP
551999TOTAL COST OF GOODS SOLDTotalGBP
560100Cash Discounts TakenProfit and lossSALESRETDISGBP
560110Cash Discount ReceivedProfit and lossSALESRETDISGBP
560900TOTAL DISCOUNTSTotalGBP
599900GROSS PROFITTotalGBP
600120Freight/transportation inProfit and lossMANUEXPGBP
600140Freight Expense – IntercompanyProfit and lossMANUEXPGBP
600150Other miscellaneous ExpensesProfit and lossMANUEXPGBP
600160Delivered Sales Un-InvoicedProfit and lossMANUEXPGBP
600161Delivered Sales Un-invoiced – IntercompanyProfit and lossMANUEXPGBP
600180Raw materials receiptsProfit and lossMANUEXPGBP
600181Discount & Allowances ReceivedProfit and lossMANUEXPGBP
600200Repairs & maintenance ExpenseProfit and lossMANUEXPGBP
600250Salaries manufacturingProfit and lossMANUEXPGBP
600300Payroll allocationProfit and lossMANUEXPGBP
600350Payroll allocation serviceProfit and lossMANUEXPGBP
600900TOTAL MANUFACTURING EXPENSESTotalGBP
601200Selling ExpenseProfit and lossSELLEXPGBP
601300Advertising ExpenseProfit and lossSELLEXPGBP
601500Travel ExpenseProfit and lossTANDEEXPGBP
601501Car Rental ExpensesProfit and lossTANDEEXPGBP
601502Conference AccountProfit and lossTANDEEXPGBP
601503Entertainment ExpensesProfit and lossTANDEEXPGBP
601504Flight ExpensesProfit and lossTANDEEXPGBP
601505Fuel ExpensesProfit and lossTANDEEXPGBP
601506Hotel ExpensesProfit and lossTANDEEXPGBP
601507Employee MealsProfit and lossTANDEEXPGBP
601508Mileage ExpensesProfit and lossTANDEEXPGBP
601509PerdiemProfit and lossTANDEEXPGBP
601600Promotional ExpenseProfit and lossSELLEXPGBP
601900TOTAL SELLING & AND EXPENSESTotalGBP
602100Salaries Profit and lossSALARYEXPGBP
602120Payroll Tax ExpenseProfit and lossOTHEREMPEXPGBP
602130Group Health/Life Insurance ExpenseProfit and lossOTHEREMPEXPGBP
602140Workers Compensation ExpenseProfit and lossOTHEREMPEXPGBP
602150Commission ExpenseProfit and lossOTHEREMPEXPGBP
602160Contractor ExpenseProfit and lossOTHEREMPEXPGBP
602180Pension/Profit-Sharing Plan ExpenseProfit and lossOTHEREMPEXPGBP
602190Employee Benefit Programs ExpenseProfit and lossOTHEREMPEXPGBP
602200Training and Personal Development ExpenseProfit and lossOTHEREMPEXPGBP
602210Employee Relocation ExpenseProfit and lossOTHEREMPEXPGBP
602900TOTAL PERSONNEL EXPENSESTotalGBP
604100Fuel & Oil ExpenseProfit and lossADMINEXPGBP
604200License & Registration Fees ExpenseProfit and lossADMINEXPGBP
604300Vehicle Repairs & Maintenance ExpenseProfit and lossADMINEXPGBP
604400Vehicle Insurance ExpenseProfit and lossADMINEXPGBP
604500Vehicle Lease ExpenseProfit and lossADMINEXPGBP
604900TOTAL VEHICLE EXPENSESTotalGBP
605110Cleaning ExpenseProfit and lossADMINEXPGBP
605120Electricity ExpenseProfit and lossADMINEXPGBP
605130Insurance Building & Property ExpenseProfit and lossADMINEXPGBP
605140Repairs and MaintenanceProfit and lossADMINEXPGBP
605150Rent ExpenseProfit and lossADMINEXPGBP
605160Utilities ExpenseProfit and lossADMINEXPGBP
605170Equipment Lease ExpenseProfit and lossADMINEXPGBP
605180Storage Supplies ExpenseProfit and lossADMINEXPGBP
605190Recycling ExpenseProfit and lossADMINEXPGBP
605900TOTAL BUILDING & MAINT. EXPENSESTotalGBP
606200Insurance ExpenseProfit and lossADMINEXPGBP
606300Office Supplies ExpenseProfit and lossADMINEXPGBP
606400Telephone & Fax ExpenseProfit and lossADMINEXPGBP
606500Postage ExpenseProfit and lossADMINEXPGBP
606600Printing ExpenseProfit and lossADMINEXPGBP
606700Moving ExpenseProfit and lossADMINEXPGBP
606900TOTAL ADMINISTRATIVE EXPENSESTotalGBP
607100Depreciation Expense – Intangible AssetsProfit and lossDEPREXPGBP
607200Depreciation Expense – Tangible AssetsProfit and lossDEPREXPGBP
607900TOTAL DEPRECIATION EXPENSESTotalGBP
608220Payroll Taxes ExpenseProfit and lossTAXEXPGBP
608230Corporation Tax ExpenseProfit and lossTAXEXPGBP
608235VAT ExpenseBalance sheetTAXEXPGBP
608236Import VATBalance sheetGBP
608237Import VAT PayableBalance sheetGBP
608240Green TaxBalance sheetTAXEXPGBP
608250Provision for Income TaxesBalance sheetTAXEXPGBP
608990TOTAL TAX EXPENSESTotalGBP
618160Rounding differenceProfit and lossOTHEREXPGBP
618170Bad Dept ExpenseProfit and lossOTHEREXPGBP
618180Legal & Accounting ExpenseProfit and lossOTHEREXPGBP
618190Bank Fees ExpenseProfit and lossOTHEREXPGBP
618200Research & Development ExpenseProfit and lossOTHEREXPGBP
618300Consulting Service ExpenseProfit and lossOTHEREXPGBP
618400Penalties and Fines ExpensesProfit and lossOTHEREXPGBP
618500Charitable Contributions ExpenseProfit and lossOTHEREXPGBP
618900Miscellaneous ExpenseProfit and lossOTHEREXPGBP
619000Other costs of operationsProfit and lossOTHEREXPGBP
619900TOTAL OTHER EXPENSESTotalGBP
699900TOTAL OPERATING EXPENSESTotalGBP
699990NET OPERATING INCOMETotalGBP
700100Bank Interest ReceivedProfit and lossINTEXPGBP
700300Other Interest incomeProfit and lossINTEXPGBP
800100Interest on revolving creditProfit and lossINTEXPGBP
800200Interest on bank loansProfit and lossINTEXPGBP
800300Mortgage interestProfit and lossINTEXPGBP
800400Finance charges to vendorsProfit and lossINTEXPGBP
800500Interest on bank accountsProfit and lossINTEXPGBP
800900TOTAL INTEREST EXPENSESTotalGBP
801100Gain & loss – Disposal of assetsProfit and lossGAINLOSSASSETGBP
801200Gain & loss – RevaluationProfit and lossGAINLOSSASSETGBP
801300Currency Adjustment Loss – RealisedProfit and lossOTHEREXPGBP
801400Currency Adjustment Loss – UnrealisedProfit and lossOTHERCURLIAGBP
801500Currency Adjustment Profits – RealisedProfit and lossOTHERINCGBP
801600Currency Adjustment Profits – UnrealisedProfit and lossOTHERCAGBP
801900TOTAL GAINS & LOSSESTotalGBP
801990NET INCOME BEFORE TAXESTotalGBP
802990NET INCOME BEFORE EXTR. ITEMSTotalGBP
803100Extraordinary IncomeProfit and lossOTHERINCGBP
803200Extraordinary ExpenseProfit and lossOTHERINCGBP
803300Write Down/Up Fixed AssetsProfit and lossOTHEREXPGBP
803900TOTAL EXTRAORDINARY ITEMSTotalGBP
899990NET INCOME AFTER TAXESTotalGBP
999999Suspense AccountProfit and lossOTHERASSETGBP
Balance Sheet Accounts
Main AccountDescriptionMain Account TypeMain Account CategoryCurrency
110101Cash Advance ReturnsBalance sheetCASHGBP
110110Bank Account 1Balance sheetCASHGBP
110120Bank Account 2Balance sheetCASHGBP
110130Bank Account 3Balance sheetCASHGBP
110140Bank Account 4Balance sheetCASHGBP
110141Bank Account – USDBalance sheetCASHUSD
110150Bank Account – EURBalance sheetCASHEUR
110151GBP Cash Advances AccountBalance sheetCASHGBP
110152USD Cash Advances AccountBalance sheetCASHUSD
110153EUR Cash Advances AccountBalance sheetCASHEUR
110180Petty CashBalance sheetCASHGBP
119000TOTAL CASH & CASH EQUIVALENTSTotalGBP
130100Debtors Control AccountBalance sheetARGBP
130200Debtors Control Account – USDBalance sheetARUSD
130300Debtors Control Account – EURBalance sheetAREUR
130350Intercompany DebtorsBalance sheetARGBP
130400Credit Card DebtorsBalance sheetARGBP
130700Other DebtorsBalance sheetARGBP
130900TOTAL DEBTORSTotalGBP
131100Prepaid ExpensesBalance sheetPREPAIDEXPGBP
131200Prepaid InsuranceBalance sheetPREPAIDEXPGBP
131300AdvancesBalance sheetOTHERCAGBP
131400Prepaid CommissionsBalance sheetPREPAIDEXPGBP
139990TOTAL OTHER CURRENT ASSETSTotalGBP
140120Inventory Receipts Type 1Balance sheetINVGBP
140150Inventory Issues Type 1Balance sheetINVGBP
140170Inventory Returns Type 1Balance sheetINVGBP
140220Inventory Receipts Type 2Balance sheetINVGBP
140250Inventory Issues Type 2Balance sheetINVGBP
140270Inventory Returns Type 2Balance sheetINVGBP
140320Inventory Receipts Type 3Balance sheetINVGBP
140350Inventory Issues Type 3Balance sheetINVGBP
140370Inventory Returns Type 3Balance sheetINVGBP
140420Inventory Receipts Type 4Balance sheetINVGBP
140450Inventory Issues Type 4Balance sheetINVGBP
140470Inventory Returns Type 4Balance sheetINVGBP
140520Inventory Receipts Type 5Balance sheetINVGBP
140550Inventory Issues Type 5Balance sheetINVGBP
140570Inventory Returns Type 5Balance sheetINVGBP
141120Services receiptsBalance sheetINVGBP
141150Services issuesBalance sheetINVGBP
141170Services returnsBalance sheetINVGBP
141250Misc. receipts/issuesBalance sheetINVGBP
141270Misc. returnsBalance sheetINVGBP
142100Inventory Clearing – Received, un-invoicedBalance sheetINVGBP
142200Inventory Clearing – Received, un-invoiced – IntercompanyBalance sheetINVGBP
142300Inventory Clearing – Shipped, un-invoicedBalance sheetINVGBP
142400Inventory Clearing – Shipped, un-invoiced – IntercompanyBalance sheetINVGBP
142500Deferred ExpenseBalance sheetINVGBP
142600Deferred Expense – IntercompanyBalance sheetINVGBP
149990TOTAL PHYSICAL INVENTORYTotalGBP
150100Production WIP-ClearingBalance sheetWIPGBP
150150Production WIP-MaterialsBalance sheetWIPGBP
150200Production WIP-LabourBalance sheetWIPGBP
150250Production WIP-OverheadBalance sheetWIPGBP
150300Production WIP-SubcontractingBalance sheetWIPGBP
150690Purchase AccrualProfit and lossWIPGBP
150900TOTAL INVENTORY PRODUCTIONTotalGBP
150990TOTAL INVENTORYTotalGBP
170150GoodwillBalance sheetINTANASSETGBP
170250DevelopmentBalance sheetINTANASSETGBP
170900Amortisation – Intangible assetsBalance sheetAMORTINTAGASSETGBP
179900TOTAL INTANGIBLE ASSETSTotalGBP
180100Computer EquipmentBalance sheetPPEGBP
180200Accumulated depreciation – Computer EquipmentBalance sheetACCUDEPGBP
180210Accumulated depreciation – Furniture & FixturesBalance sheetACCUDEPGBP
180220Accumulated depreciation – Plant & EquipmentBalance sheetACCUDEPGBP
180230Accumulated depreciation – Office HardwareBalance sheetACCUDEPGBP
180240Amortisation- PatentsBalance sheetACCUDEPGBP
180250Accumulated Depreciation – VehiclesBalance sheetACCUDEPGBP
180260Accumulated Depreciation – BuildingsBalance sheetACCUDEPGBP
180270Accumulated Depletion – LandBalance sheetACCUDEPGBP
180280Deferred Tax Assets, Long-termBalance sheetOTHERASSETGBP
180290Revaluation adjustmentBalance sheetACCUDEPGBP
180300Disposal fixed assetsBalance sheetPPEGBP
180400Accumulated write upBalance sheetPPEGBP
180500Accumulated write downBalance sheetPPEGBP
180600Reversal of depreciation & write up/downBalance sheetPPEGBP
180700Revaluation adjustmentBalance sheetPPEGBP
180900TOTAL TANGIBLE FIXED ASSETSTotalGBP
199990TOTAL ASSETSTotalGBP
200990TOTAL ACCRUALSTotalGBP
210000SHORT TERM LIABILITIESTotalGBP
211100Creditors ControlBalance sheetAPGBP
211200Creditors Control – USDBalance sheetAPUSD
211210Creditors Control – EURBalance sheetAPEUR
211225Intercompany PayableBalance sheetAPGBP
211300Creditors Control – OtherBalance sheetAPGBP
211310Invoice Pending ApprovalBalance sheetAPGBP
211320Offset Invoice Pending ApprovalBalance sheetAPGBP
211345Bridging AccountBalance sheetOTHERCURLIAGBP
211350Accrued purchasesBalance sheetOTHERCURLIAGBP
211400Accrued purchases – IntercompanyBalance sheetOTHERCURLIAGBP
211410Salaries and wages payableBalance sheetOTHERCURLIAGBP
211500Commissions payableBalance sheetOTHERCURLIAGBP
211550Payroll benefits payableBalance sheetOTHERCURLIAGBP
211600Dividends payableBalance sheetDIVPAYGBP
211650Freight payableBalance sheetOTHERCURLIAGBP
211700Payroll deductions payableBalance sheetOTHERCURLIAGBP
211950Employee benefits payableBalance sheetOTHERCURLIAGBP
212100Short term interest payableBalance sheetINTPAYGBP
212150Prepayment of service subscription feeBalance sheetOTHERCURLIAGBP
212160Customer depositsBalance sheetOTHERCURLIAGBP
212990TOTAL ACCOUNTS PAYABLETotalGBP
220110VAT PayableBalance sheetTAXPAYGBP
220120Corporation Tax PayableBalance sheetTAXPAYGBP
229900TOTAL TAXES PAYABLETotalGBP
240100Revolving creditBalance sheetOTHERCURLIAGBP
240200Other liabilitiesBalance sheetOTHERCURLIAGBP
240300Reserve for deferred profit on assetsBalance sheetOTHERCURLIAGBP
240900TOTAL OTHER LIABILITIESTotalGBP
249900TOTAL SHORT TERM LIABILITIESTotalGBP
250100Longterm Bank LoansBalance sheetLONGTERMDEBTGBP
250400Longterm Interest PayableBalance sheetLONGTERMDEBTGBP
250500Deferred Income TaxBalance sheetLONGTERMDEBTGBP
250600Deferred RevenueRevenueLONGTERMDEBTGBP
250900TOTAL LONG TERM LIABILITIESTotalGBP
250990TOTAL LIABILITIESTotalGBP
300110Capital StockBalance sheetCOMMONSTOCKGBP
300120Paid-in CapitalBalance sheetADDPAIDINCAPCOMGBP
300130Dividends PaidBalance sheetRETEARNGBP
300146AppropriationsBalance sheetRETEARNGBP
300155Revaluation reserve of fixed assetsBalance sheetRETEARNGBP
300160Retained earningsBalance sheetRETEARNGBP
300190NET INCOME OF THE YEARTotalGBP
309900TOTAL SHAREHOLDERS EQUITYTotalGBP
309990TOTAL LIABILITIES & SHAREHOLDERS EQUITYTotalGBP
399990BALANCE SHEET TOTALTotalGBP