The following nominal ledger accounts are designated as “system” accounts and must not be reassigned, otherwise the nominal ledger may not balance. Similarly posting to these accounts directly may also cause the nominal ledger to go out of balance.
A110 – O/S Unpaid Bills
A120 – Unbilled Disbursements
A130 – Office Bank Account
E280 – Non-recoverable Expenses
E330 – Bills Written Off
E340 – Interest Paid
I020 – Profit Costs (fees)
L010 – Client Control Account
L020 – Trust Control Account
L040 – VAT Control Account
L140 – VAT Suspense Account
L510 – Capital Account
L520 – Current Account
L530 – Profit/loss Account