Accounts Codes

SandyHood

Cost Centre Codes

100 Sales department
200 Servicing department
300 Body repair department
400 Administration
500 Canteen
600 Occupancy costs*
900 Suspense account

* the following should be charged to 600 Occupancy costs:
general costs associated with occupation of the company's premises (e.g. insurance, telephone, rent and rates) which cannot be directly allocated to a specific cost centre.

SandyHood

Accounts Codes

Expenditure Codes

100 Material issued to sales department
130 Direct materials for servicing and repairs
150 Indirect materials for servicing and repairs
200 Canteen supplies
300 Direct wages
350 Indirect wages
351 Bonus payment
370 Administration wages
380 Staff training
400 Rent and rates
420 Gas and electricity
430 Telephone
440 Cleaning
450 Repairs and maintenance
460 Advertising
900 Suspense account