AccountsAdvanced - Mapping Structure

Mapping Structure

Map numbers link the nominal codes to lead schedules, working papers and final accounts.

This is the general structure employed by the Corporate and Charity formats:

A. Fixed Assets

B. Debtors Due After More Than 1 Year

C. Current Assets

D. Creditors Due Within 1 Year

E. Creditors Due in More Than 1 Year

F. Provisions of Liabilities & Charges

G. Share Capital

H. Reserves & Dividends

I. Charity Funds

J. Unrestricted Funds

K. Charity Donations, Legacies & Similar

L. Turnover

M. Cost of Sales

N. Trading Accounts

O. not used

P. Marketing /Selling /Promotion

Q. Distribution Expenses

R. Administration Expenses

S. Establishment Expenses

T. Sundry Income & Charges

U. Finance Expenses

V. Investment Income

W. Taxation

X. No longer used

Y. Cost Of Generating Funds

Z. not used

Main Mapping Masks

There are important mapping masks running through the whole structure which means that users can set up new map codes and, if they relate to disclosable information e.g. operating leases, the middle two characters should be set to the relevant mask below. The information will then flow correctly into the accounts/notes/disclosures etc.

The masks are as follows:

A01.??.00.02 - Additions to tangible fixed assets

A02.??.00.02 - Additions to intangible fixed assets

A03.??.00.02 - Additions to fixed asset investments

???.51.00.?? - Sales - UK

???.52.00.?? - Sales - Europe

???.53.00.?? - Sales - Rest of world

???.61.00.?? - Cost of sales - raw materials stocks/purchases

???.62.00.?? - Cost of sales - work in progress, finished goods/stocks/purchases

???.80.00.?? - Wages & salaries - non-directors

???.81.00.?? - National insurance - non-directors

???.82.00.?? - Pensions - non-directors

???.83.00.?? - Directors remuneration

???.84.00.?? - Directors fees

???.85.00.?? - Directors pensions schemes

???.87.00.?? - Directors incentives schemes

???.91.00.?? - Operating leases – equipment

???.92.00.?? - Operating leases - land & buildings

???.95.00.?? - Depreciation - equipment

???.96.00.?? - Amortisation - intangible

???.97.00.?? - Depreciation - land & buildings

Examples of sub-divisions

Where A is the main code for Fixed Assets, the sub-divisions would be as follows:

A01	-	Tangible fixed assets
A02	-	Intangible fixed assets
A03	-	Fixed asset investments

These sections will sub-divide further, as follows:

A01.01	-	Freehold property
A01.02	-	Long term leasehold property
A01.03	-	Short term leasehold property

And again still further:

A01.01.00.01	-	Freehold property – cost b/fwd
A01.01.00.02	-	Freehold property – additions at cost
A01.01.00.04	-	Freehold property – Disposals at cost

Consistency of map numbers

Because every element of the map number has significance, there also has to be consistency in how the numbers are created.

The examples above show how each section within the financial statements can be separated. There is however a more subtle consistency in force, examples of which follow:

A01.01.00.02	-	Freehold property – additions at cost
A01.04.00.02	-	Plant and machinery – additions at cost
A01.05.00.02	-	Motor vehicles – additions at cost

In the case above, the 02 suffix identifies fixed asset additions.

L01.51.00.01	-	UK Sales – Type 1
L01.52.00.01	-	EU Sales – Type 1
L01.53.00.01	-	Rest of the world Sales – Type 1

In the case above, the 51 in the middle two digits indicates the sales region.

Therefore, when linking nominal codes to map numbers (or when creating new map numbers from scratch), it is important to be aware of the implications of choosing the structure you have.