6001
Cost of Sales Labour
Direct Expenses
Normal balance
Debit
This Direct Expenses code records costs directly tied to producing sales, relating to cost of sales labour. As an expense account, it normally carries a debit balance: debit entries increase the balance and credit entries decrease it.
Other codes in Direct Expenses
| 6000 | Productive Labour |
| 6002 | Sub-Contractors |
| 6100 | Sales Commissions |
| 6200 | Sales Promotions |
| 6201 | Advertising |