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 <appendix id="appendixc">
 <title>Planos de contas contribuídos</title>
 <para>
   </para>
 <sect1 id="appendixc_vat1">
 <title>IVA da Grã-Bretanha</title>
 <subtitle>Dado que é um plano de contas específico para a Grã-Bretanha, não vemos necessidade de 
 traduzir este apêndice. Muito pelo contrário, seria prejudicial à intenção com que foi criado.</subtitle>
 <para>
Account types (only shown if different to parent type)
 </para>
 <itemizedlist>
 <listitem>
 <para>[E] Expense</para>
 </listitem>
 <listitem>
<para>[I] Income</para>
 </listitem>
 <listitem>
<para>[A] Asset</para>
 </listitem>
 <listitem>
<para>[L] Liability</para>
 </listitem>
 <listitem>
<para>[Q] Equity</para>
 </listitem>
 <listitem>
<para>[B] Bank accounts</para>
 </listitem>
 <listitem>
<para>[C] Credit Cards</para>
 </listitem>
 <listitem>
<para>[R] Accounts Receivable</para>
 </listitem>
 <listitem>
<para>[P] Accounts Payable</para>
 </listitem>
 </itemizedlist>

<para>(Box n) refers to VAT form box number (I actually have these as
descriptions to the account to remind me)</para>

<para>Add all the (Box n -part)  together to get the whole (Box n)
The VAT shows you liability - if its negative they owe you.</para>

<para>Capital Equipment (Box 7 - part) and (Box 6 - part) is the value of all *additions* (purchases) made over the VAT return period - not the absolute value, nor the difference in value unless that difference is wholly due to new purchases. Depreciation, losses (e.g a write off of faulty item) and other reductions in capital value are not included. If you sell a capital item then that sale and its VAT is recorded under Income. The asset is <quote>converted to cash</quote>, so the <quote>net of VAT</quote> increase in your bank account, when the invoice is payed, is matched by a decrease in capital.</para>

<literallayout>
Bank Accounts [B]
  |___ Main Account
  |___  Reserve Account

Cash [A]

Assets [A]
  |___ Capital Equipment    (Box 7 - Part) - additions only, not absolute value
  |           |___ Computers      Can be depreciated to zero this year
  |           |___ EEC reverse VAT purchase  (Box 6 - Part) create sub-accounts if needed
  |___  Other

Receivable [R] Customers to whom you give credit - (business section)


Cards [C]
  |___  Card 1

Liabilities [L]
  |___  Owed Corp Tax
  |___  Owed Fees
  |___  Owed Tax / NI
  |___  Other

VAT [L]   Net (Box 5)
  |___ i/p [A]   purchases (Box4)
  |___  o/p [L]     (Box3)
             |___EEC   on reverse VAT purchases (Box 2)
             |___Sales   all including zero rate UK/ EEC  and World (Box1)

Payable [P]   Suppliers who give you credit (business section)

Equity [Q]
  |___  Corp Tax
  |___  Director&rsquo;s Loan
  |___  Dividends
  |             |___  Director1
  |             |___  Director2
  |             |___  Shareholder 1
  |___ Grants (and stuff that does not count as income)
  |___Opening Balances

Income [I]   (Box 6 - part)
   |___ Interest
   |___ Misc
   | ___ Sales
                |___ EEC
                |     |____ goods  (Box 8) (sub accounts as needed)
                |     |____ services includes software (sub accounts as needed)
                | ___ UK
                |____ World

Expenses [E]
        |__Depreciation
        |__ Emoluments
        |            |___ Directors Fees
        |            |___ NI Employer
        |            |___ Employee 1
        |                     |___NI
        |                     |___Net Salary
        |                     |___Stakeholder
        |                     |___Tax
        |___ Other Non VAT Expenses
        |___ VAT Purchases    (Box 7 - part)
                    |___  Accountancy
                    |___  Bank Charges
                    |___  Consumables
                    |___  EEC  reverse VAT purchases  (Box 6 - Part)
                    |         |___ goods (Box 9) (sub accounts as needed)
                    |         |___ services   includes software (sub accounts as needed)
                    |___  Office
                    |___  Phone and Internet
                    |___  Software
                    |___  Subscriptions
                    |___  Sundry
                    |___  Travel / Accom 

</literallayout>

 </sect1>
 </appendix>
