Consignment Stock ERP

Chart of Accounts

Human-readable posting structure for inventory, revenue, cash, and P&L

Structured chart of accounts

These account names are the contract that operational posting must use.

Code	Account	Class	Normal	Purpose
1000	Bank Account	ASSET	DEBIT	Main bank control account for cashbook receipts and payments.
1010	Cash on Hand	ASSET	DEBIT	Cash collected before banking.
1020	Card Clearing	ASSET	DEBIT	Card receipts not yet settled to bank.
1030	EFT Clearing	ASSET	DEBIT	EFT receipts pending bank reconciliation.
1100	Accounts Receivable	ASSET	DEBIT	Customer invoices raised but not yet paid.
1200	Inventory - Own Stock	ASSET	DEBIT	Saleable stock held in own warehouse or own locations.
1210	Inventory - Customer Consignment	ASSET	DEBIT	Business-owned stock held at customer locations.
2000	Supplier Payables	LIABILITY	CREDIT	Supplier invoices still payable.
3000	Owner Equity	EQUITY	CREDIT	Owner capital and retained earnings.
4000	Sales Revenue	REVENUE	CREDIT	Revenue recognised from invoiced customer consumption.
5000	Cost of Goods Sold	EXPENSE	DEBIT	Batch cost released when stock is sold.
5100	Inventory Write-Off / Stock Loss Expense	EXPENSE	DEBIT	Returned or adjusted stock written off to P&L.