Sage Nominal Codes — Full List

Search or browse the standard Sage nominal code structure below. Each code links to its own page explaining what it's for, its category, and whether it normally carries a debit or credit balance.

Search by code, name or category

175 of 175 codes

Code	Name	Category	Normal Balance
0010	Freehold Property	Fixed Assets	DebitExample
0011	Leasehold Property	Fixed Assets	DebitExample
0020	Plant and Machinery	Fixed Assets	DebitExample
0021	Plant/Machinery Depreciation	Fixed Assets	CreditExample
0030	Office Equipment	Fixed Assets	DebitExample
0031	Office Equipment Depreciation	Fixed Assets	CreditExample
0040	Furniture and Fixtures	Fixed Assets	DebitExample
0041	Furniture/Fixture Depreciation	Fixed Assets	CreditExample
0050	Motor Vehicles	Fixed Assets	DebitExample
0051	Motor Vehicles Depreciation	Fixed Assets	CreditExample
1001	Stock	Current Assets	DebitExample
1002	Work in Progress	Current Assets	DebitExample
1003	Finished Goods	Current Assets	DebitExample
1004	Raw Materials	Current Assets	DebitExample
1100	Debtors Control Account	Current Assets	DebitExample
1101	Sundry Debtors	Current Assets	DebitExample
1102	Other Debtors	Current Assets	DebitExample
1103	Prepayments	Current Assets	DebitExample
1104	Inter-company Debtors	Current Assets	DebitExample
1105	Provision for Credit Notes	Current Assets	CreditExample
1106	Provision for Doubtful Debts	Current Assets	CreditExample
1200	Bank Current Account	Current Assets	DebitExample
1210	Bank Deposit Account	Current Assets	DebitExample
1220	Building Society Account	Current Assets	DebitExample
1230	Petty Cash	Current Assets	DebitExample
1235	Cash Register	Current Assets	DebitExample
1240	Company Credit Card	Current Assets	DebitExample
1250	Credit Card Receipts	Current Assets	DebitExample
2100	Creditors Control Account	Current Liabilities	CreditExample
2101	Sundry Creditors	Current Liabilities	CreditExample
2102	Other Creditors	Current Liabilities	CreditExample
2109	Accruals	Current Liabilities	CreditExample
2110	Corporation Tax	Current Liabilities	CreditExample
2200	Sales Tax Control Account	Current Liabilities	CreditExample
2201	Purchase Tax Control Account	Current Liabilities	CreditExample
2202	VAT Liability	Current Liabilities	CreditExample
2204	Manual Adjustments	Current Liabilities	CreditExample
2205	Union OSS Tax Control Account	Current Liabilities	CreditExample
2206	Non-Union OSS Tax Control Account	Current Liabilities	CreditExample
2207	IOSS Tax Control Account	Current Liabilities	CreditExample
2210	P.A.Y.E.	Current Liabilities	CreditExample
2211	National Insurance	Current Liabilities	CreditExample
2220	Net Wages	Current Liabilities	CreditExample
2230	Pension Fund	Current Liabilities	CreditExample
2300	Loans	Long-Term Liabilities	CreditExample
2301	Directors' Loan Account (Director 1)	Long-Term Liabilities	CreditExample
2302	Directors' Loan Account (Director 2)	Long-Term Liabilities	CreditExample
2310	Hire Purchase	Long-Term Liabilities	CreditExample
2330	Mortgages	Long-Term Liabilities	CreditExample
3000	Ordinary Shares	Capital & Reserves	CreditExample
3010	Preference Shares	Capital & Reserves	CreditExample
3100	Reserves	Capital & Reserves	CreditExample
3101	Undistributed Reserves	Capital & Reserves	CreditExample
3200	Profit and Loss Account	Capital & Reserves	CreditExample
4000	Sales Type A	Sales	CreditExample
4001	Sales Type B	Sales	CreditExample
4002	Sales Type C	Sales	CreditExample
4009	Discounts Allowed	Sales	DebitExample
4010	Management Charges Receivable	Sales	CreditExample
4099	Flat Rate — Benefit/Cost	Sales	CreditExample
4100	Sales Type D	Sales	CreditExample
4101	Sales Type E	Sales	CreditExample
4200	Sales of Assets	Sales	CreditExample
4400	Credit Charges (Late Payments)	Sales	CreditExample
4900	Miscellaneous Income	Sales	CreditExample
4901	Royalties Received	Sales	CreditExample
4902	Commissions Received	Sales	CreditExample
4903	Insurance Claims	Sales	CreditExample
4904	Rent Income	Sales	CreditExample
4905	Distribution and Carriage	Sales	CreditExample
5000	Materials Purchased	Purchases & Direct Costs	DebitExample
5001	Materials Imported	Purchases & Direct Costs	DebitExample
5002	Miscellaneous Purchases	Purchases & Direct Costs	DebitExample
5003	Packaging	Purchases & Direct Costs	DebitExample
5009	Discounts Taken	Purchases & Direct Costs	CreditExample
5100	Carriage	Purchases & Direct Costs	DebitExample
5101	Import Duty	Purchases & Direct Costs	DebitExample
5102	Transport Insurance	Purchases & Direct Costs	DebitExample
5200	Opening Stock	Purchases & Direct Costs	DebitExample
5201	Closing Stock	Purchases & Direct Costs	DebitExample
6000	Productive Labour	Direct Expenses	DebitExample
6001	Cost of Sales Labour	Direct Expenses	DebitExample
6002	Sub-Contractors	Direct Expenses	DebitExample
6100	Sales Commissions	Direct Expenses	DebitExample
6200	Sales Promotions	Direct Expenses	DebitExample
6201	Advertising	Direct Expenses	DebitExample
6202	Gifts and Samples	Direct Expenses	DebitExample
6203	P.R. (Literature & Brochures)	Direct Expenses	DebitExample
6900	Miscellaneous Expenses	Direct Expenses	DebitExample
7000	Gross Wages	Overheads	DebitExample
7001	Directors' Salaries	Overheads	DebitExample
7002	Directors' Remuneration	Overheads	DebitExample
7003	Staff Salaries	Overheads	DebitExample
7004	Wages — Regular	Overheads	DebitExample
7005	Wages — Casual	Overheads	DebitExample
7006	Employers N.I. (Non-Directors)	Overheads	DebitExample
7007	Employers Pensions	Overheads	DebitExample
7008	Recruitment Expenses	Overheads	DebitExample
7009	Adjustments	Overheads	DebitExample
7010	SSP Reclaimed	Overheads	CreditExample
7011	SMP Reclaimed	Overheads	CreditExample
7012	Employers N.I. (Directors)	Overheads	DebitExample
7100	Rent	Overheads	DebitExample
7102	Water Rates	Overheads	DebitExample
7103	General Rates	Overheads	DebitExample
7104	Premises Insurance	Overheads	DebitExample
7200	Electricity	Overheads	DebitExample
7201	Gas	Overheads	DebitExample
7202	Oil	Overheads	DebitExample
7203	Other Heating Costs	Overheads	DebitExample
7300	Vehicle Fuel	Overheads	DebitExample
7301	Vehicle Repairs and Servicing	Overheads	DebitExample
7302	Vehicle Licences	Overheads	DebitExample
7303	Vehicle Insurance	Overheads	DebitExample
7304	Miscellaneous Motor Expenses	Overheads	DebitExample
7305	Congestion Charges	Overheads	DebitExample
7306	Mileage Claims	Overheads	DebitExample
7350	Scale Charges	Overheads	DebitExample
7400	Travelling	Overheads	DebitExample
7401	Vehicle Hire	Overheads	DebitExample
7402	Hotels	Overheads	DebitExample
7403	U.K. Entertainment	Overheads	DebitExample
7404	Overseas Entertainment	Overheads	DebitExample
7405	Overseas Travelling	Overheads	DebitExample
7406	Subsistence	Overheads	DebitExample
7500	Printing	Overheads	DebitExample
7501	Postage and Carriage	Overheads	DebitExample
7502	Office Stationery	Overheads	DebitExample
7503	Books etc.	Overheads	DebitExample
7550	Telephone and Fax	Overheads	DebitExample
7551	Internet Charges	Overheads	DebitExample
7552	Computers & Software	Overheads	DebitExample
7553	Mobile Charges	Overheads	DebitExample
7600	Legal Fees	Overheads	DebitExample
7601	Audit Fees	Overheads	DebitExample
7602	Accountancy Fees	Overheads	DebitExample
7603	Consultancy Fees	Overheads	DebitExample
7604	Professional Fees	Overheads	DebitExample
7605	Management Charges Payable	Overheads	DebitExample
7606	Software Subscriptions	Overheads	DebitExample
7700	Equipment Hire	Overheads	DebitExample
7701	Office Machine Maintenance	Overheads	DebitExample
7702	Equipment Leasing	Overheads	DebitExample
7703	Leasing Costs	Overheads	DebitExample
7800	Repairs and Renewals	Overheads	DebitExample
7801	Cleaning	Overheads	DebitExample
7802	Laundry	Overheads	DebitExample
7803	Premises Expenses	Overheads	DebitExample
7900	Bank Interest Paid	Overheads	DebitExample
7901	Bank Charges	Overheads	DebitExample
7902	Currency Charges	Overheads	DebitExample
7903	Loan Interest Paid	Overheads	DebitExample
7904	H.P. Interest	Overheads	DebitExample
7905	Credit Charges	Overheads	DebitExample
7906	Exchange Rate Variance	Overheads	DebitExample
7907	Other Interest Charges	Overheads	DebitExample
7908	Factoring Charges	Overheads	DebitExample
8000	Depreciation	Overheads & Depreciation	DebitExample
8001	Plant/Machinery Depreciation	Overheads & Depreciation	DebitExample
8002	Furniture/Fitting Depreciation	Overheads & Depreciation	DebitExample
8003	Vehicle Depreciation	Overheads & Depreciation	DebitExample
8004	Office Equipment Depreciation	Overheads & Depreciation	DebitExample
8100	Bad Debt Write Off	Overheads & Depreciation	DebitExample
8102	Bad Debt Provision	Overheads & Depreciation	DebitExample
8200	Donations	Overheads & Depreciation	DebitExample
8201	Subscriptions	Overheads & Depreciation	DebitExample
8202	Clothing Costs	Overheads & Depreciation	DebitExample
8203	Training Costs	Overheads & Depreciation	DebitExample
8204	Insurance	Overheads & Depreciation	DebitExample
8205	Refreshments	Overheads & Depreciation	DebitExample
8206	Cash Register Discrepancies	Overheads & Depreciation	DebitExample
8250	Sundry Expenses	Overheads & Depreciation	DebitExample
9001	Taxation	Suspense & Taxation	DebitExample
9998	Suspense Account	Suspense & Taxation	EitherExample
9999	Mispostings Account	Suspense & Taxation	EitherExample