Parki - Sample Chart of Accounts

Use this as a reference when mapping your Chart of Accounts to the Parki Benchmarks. Only Income and Expense accounts are mapped.

Income:

	Parki Benchmark
Accom Sales – Tourists
Tent Sites	Accommodation Income
Other Sites	Accommodation Income
Caravan Rental	Accommodation Income
Cabin/Unit	Accommodation Income
Villa/Chalet	Accommodation Income
Cottage/House	Accommodation Income

Accom Sales – Residents
Cabin/Unit	Accommodation Income
Villa/Chalet	Accommodation Income
Cottage/House	Accommodation Income
Other Revenue
Power Recoveries	Other Income
Gas Recoveries	Other Income
Sales – Kiosk/Shop	Other Income
Laundry Income	Other Income
Hire of Equipment	Other Income
Hire of Bedding	Accommodation Income
Gas Bottle Refills	Other Income
Other Income	Other Income
Interest & Dividend Income	Other Income
Trust Distributions	Distributions & Dividends

Expenses

		Parki Benchmark
General & Administrative Expenses
Accounting Fees		Accounting and Legal Fees
Legal Fees		Accounting and Legal Fees
Depreciation		Depreciation & Amortisation
Postage		Printing, Postage, Stationery
Office Supplies		Printing, Postage, Stationery
Discounts Given		Accommodation Supplies and Promotions
Freight Paid		Other expenses
Late Fees Paid		Other expenses
Shrinkage/Spoilage		Cost of Goods Sold
Telephone & Internet		Telephone, Internet & IT
Computer Expenses		Telephone, Internet & IT
Subscriptions & Memberships		Other expenses
Marketing Expenses
Advertising		Marketing, Franchise & Commissions
Research		Marketing, Franchise & Commissions
Franchise Fees		Marketing, Franchise & Commissions
Commission Expenses		Marketing, Franchise & Commissions
Donations/Sponsorships		Marketing, Franchise & Commissions
Operating Expenses
Laundry/Dry Cleaning		Occupancy Costs
Bed Linens & Blankets		Accommodation Supplies and Promotions
China & Glassware		Accommodation Supplies and Promotions
Silverware		Accommodation Supplies and Promotions
Kitchen Utensils		Accommodation Supplies and Promotions
Decorations		Accommodation Supplies and Promotions
Supplies		Accommodation Supplies and Promotions
Uniforms		Marketing and Franchise Fees
Rent & Hire		Occupancy Costs
Contract Labour		Occupancy Costs
Employment Expenses
Fringe Benefits Tax		Staff On-Costs
Payroll Tax		Staff On-Costs
Staff Amenities		Staff On-Costs
Superannuation		Wages & Salaries
Salaries & Wages		Wages & Salaries
Workers’ Compensation		Staff On-Costs
Other Employer Expenses		Staff On-Costs
Staff Training & Welfare		Staff On-Costs

Occupancy Costs
Electricity		Occupancy Costs
Fuel		Occupancy Costs/Motor Vehicle Expenses
Gas		Occupancy Costs
Property Insurance		Insurance
Property Taxes		Occupancy Costs
Rent		Occupancy Costs
Repairs and Maintenance		Replacement, Repairs & Maintenance
Waste Removal		Occupancy Costs
Water		Occupancy Costs
Security		Occupancy Costs

Finance Expenses
Bank charges		Bank Charges & Merchant Fees
Interest – Bank		Interest Charges
Interest – HP/Lease		Interest Charges
Holiday Homes
Construction Expenses		Holiday Homes Related Expenses
Selling & Sundries		Holiday Homes Related Expenses
Kiosk & Non-Accommodation
Opening / Closing Stock		Cost of Goods Sold
Purchases		Cost of Goods Sold