Sage Default Nominal Codes 1.

0010
0011
0020
0021
0030
0031
0040
0041
0050
0051
1001
1002
1003
1100
1101
1102
1103
1200
1210
1220
1230
1235
1240
1250
2100
2101
2102
2109
2200

5201
6000
6001
6002
6100
6200
6201
6202
6203
6900
7000
7001
7002
7003
7004
7005
7006
7007
7008
7009
7010
7011
7100
7102
7103
7104
7200
7201
7202

Closing stock
Productive Labour
Cost of sales labour
Sub-contractors
Sales commissions
Sales promotion
Advertising
Gifts & samples
PR (literature 7 brochures)
Miscellaneous expenses
Gross wages
Directors salaries
Directors remuneration
Staff salaries
Wages regular
Wages casual
Employers NI
Employers pensions
Recruitment expenses
Adjustments
SSP reclaimed
SMP reclaimed
Rent
Water rates
General rates
Premises insurance
Electricity
Gas
Oil

7203

Other heating costs

2202
2210

Freehold property
Leasehold property
Plant & Machinery
Plant & m/cy depreciation
Office equipment
Office equipt depreciation
Furniture & fixtures
Furniture & fxts depreciation
Motor Vehicles
Motor vehicles depreciation
Stock
Work in progress
Finished goods
Debtors Control account
Sundry debtors
Other debtors
Prepayments
Bank current account
Bank deposit account
Building society account
Petty cash
Cash receipts
Company credit card
Credit card receipts
Creditors control account
Sundry creditors
Other creditors
Accruals
Sales Tax control account
(VAT)
Purchase Tax control account
(VAT)
VAT liability
PAYE

7300
7301

2211
2220
2230
2300
2310
2320
2330
3010
3100
3101
3200

National Insurance
Net wages
Pension fund
Loans
Hire purchase
Corporation tax
Mortgages
Preference shares
Reserves
Undistributed reserves
Profit & Loss Account

7302
7303
7304
7350
7400
7401
7402
7403
7404
7405
7406

Fuel & oil (MOTOR)

Repairs & servicing
(MOTOR)
Licenses
Vehicle insurance
Miscellaneous motor
Scale charges
Travelling
Car hire
Hotels
UK Entertainment
Overseas Entertainment
Overseas travelling
Subsistence

2201

4000
4001
4002
4009
4100
4101
4200
4400

Sales type A
Sales type B
Sales type C
Discounts allowed
Sales type D
Sales type E
Sale of Assets
Credit charges (late
payments)
4900
Miscellaneous income
4901
Royalties received
4902
Commissions received
4903
Insurance claims
4904
Rent income
4905
Distribution & carriage
5000
Materials purchased
5001
Materials imported
5002
Miscellaneous purchases
5003
Packaging
5009
Discounts taken
5100
Carriage
5101
Import duty
5102
Transport insurance
5200
Opening stock
Sage Default Nominal Codes 2.
8000
8001
8002
8003
8004
8100
8102
8200
8201
8202
8203
8204
8205
9998
9999

Depreciation
Plant & m/cy depreciation
Furniture/fittings depreciation
Vehicle depreciation
Office equipment depreciation
Bad debt write off
Bad debt provision
Donations
Subscriptions
Clothing costs
Training costs
Insurance
Refreshments
Suspense account
Mispostings account

7500
7501
7502
7503
7504
7505
7600
7601

Printing
Postage & carriage
Telephone
Telex/telegram/fax
Office stationery
Books etc
Legal fees
Audit & accountancy fees

7602
7603
7700
7701
7800
7801
7802
7803
7900
7901
7902
7903
7904
7905
7906

Consultancy fees
Professional fees
Equipment hire
Office m/c maintenance
Repairs & renewals
Cleaning
Laundry
Premises expenses
Bank interest paid
Bank charges
Currency charges
Loan interest paid
HP interest
Credit charges
Exchange rate variance