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