Datasets:

mindweave
/

accounting-ledger-uk

id stringlengths 36 36	company_id stringclasses 1 value	code stringlengths 6 6	name stringlengths 5 51	account_type stringclasses 5 values	sub_type stringclasses 9 values	description stringlengths 25 79	is_system bool 2 classes	is_active bool 1 class	tax_code stringclasses 2 values
03ea51cf-745c-4df9-ba8f-34f5c8efc697	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	1-1000	Bank Account - Current	asset	current_asset	Primary operating bank account	true	true	Non-Taxable
196bcb9b-716a-439e-ab12-4cae0a56fbc6	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	1-1010	Bank Account - Deposit	asset	current_asset	Business savings and reserve account	true	true	Non-Taxable
e5c3b3c0-20e8-4260-8785-b12aa9b598c6	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	1-1100	Trade Debtors	asset	current_asset	Amounts owed by customers	true	true	Non-Taxable
8844a3ec-aa7d-4730-a630-4f3785114a41	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	1-1150	Provision for Bad Debts	asset	current_asset	Allowance for doubtful customer balances	false	true	Non-Taxable
9cf5fee6-de37-4b87-8835-daadc814715b	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	1-1200	Stock	asset	current_asset	Stock - current_asset asset account	false	true	Non-Taxable
72330ee2-57d0-45d1-8b85-1c565ba2a800	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	1-1300	Prepayments	asset	current_asset	Prepayments - current_asset asset account	false	true	Non-Taxable
dd24978a-1e7a-4298-9f90-6ec7a360ed16	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	1-1400	VAT Receivable (Input VAT)	asset	current_asset	Recoverable input VAT balance	true	true	Non-Taxable
ede730c0-3ff0-4463-b37f-d6701132ffa5	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	1-2000	Office Equipment	asset	fixed_asset	Office Equipment - fixed_asset asset account	false	true	Taxable
ebf0a318-6940-499f-be11-6fe81a040fbb	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	1-2010	Less Accumulated Depreciation - Office Equipment	asset	fixed_asset	Less Accumulated Depreciation - Office Equipment - fixed_asset asset account	false	true	Non-Taxable
4b0e7133-b744-4308-8068-234df587a8b2	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	1-2100	Fixtures & Fittings	asset	fixed_asset	Fixtures & Fittings - fixed_asset asset account	false	true	Taxable
89a839fb-a2df-425f-b017-3199b22001dd	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	1-2110	Less Accumulated Depreciation - Fixtures & Fittings	asset	fixed_asset	Less Accumulated Depreciation - Fixtures & Fittings - fixed_asset asset account	false	true	Non-Taxable
2e31770e-ff1a-4c3e-b2e3-eaa4c5d0b77d	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	1-2200	Motor Vehicles	asset	fixed_asset	Motor Vehicles - fixed_asset asset account	false	true	Taxable
0488400b-31f6-4fb8-b41b-0069e46c406f	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	1-2210	Less Accumulated Depreciation - Motor Vehicles	asset	fixed_asset	Less Accumulated Depreciation - Motor Vehicles - fixed_asset asset account	false	true	Non-Taxable
73c52d8a-2c3f-467d-8634-124fc7d82b87	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	2-1000	Trade Creditors	liability	current_liability	Amounts owed to suppliers	true	true	Non-Taxable
d4dbd528-8545-462f-b73b-ee2d43705de0	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	2-1100	VAT Payable (Output VAT)	liability	current_liability	Output VAT liability due to HMRC	true	true	Non-Taxable
dc21ea5c-73de-412d-92c3-60ec9eb6e5a8	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	2-1200	PAYE Income Tax Payable	liability	current_liability	PAYE Income Tax Payable - current_liability liability account	true	true	Non-Taxable
a0531d98-b321-41d7-b4a3-ae82459234ef	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	2-1250	Employee NI Payable	liability	current_liability	Employee NI Payable - current_liability liability account	false	true	Non-Taxable
6acc68b7-9d09-4eab-8eb6-79f973051474	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	2-1300	Employer NI Payable	liability	current_liability	Employer NI Payable - current_liability liability account	true	true	Non-Taxable
ab0882ed-6d0c-49f7-a67a-b5066e3cd1f3	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	2-1350	Pension Contributions Payable	liability	current_liability	Pension Contributions Payable - current_liability liability account	false	true	Non-Taxable
45cd0ef0-2572-4133-8f07-27e1331358ce	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	2-1400	Wages & Salaries Payable	liability	current_liability	Wages & Salaries Payable - current_liability liability account	false	true	Non-Taxable
2f80e2b9-9206-4c39-96ed-10ac42475956	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	2-1500	Accruals	liability	current_liability	Accruals - current_liability liability account	false	true	Non-Taxable
628bafde-4451-440b-a6bb-130235b52f1f	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	2-1600	Deferred Income	liability	current_liability	Deferred Income - current_liability liability account	false	true	Non-Taxable
01114364-51ce-488c-b6e5-ddcb999d5232	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	2-1700	Accrued Holiday Pay	liability	current_liability	Accrued Holiday Pay - current_liability liability account	false	true	Non-Taxable
e017ad23-2377-4559-808b-f8437b89abf5	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	2-1800	Corporation Tax Payable	liability	current_liability	Corporation tax liability	false	true	Non-Taxable
aee6d0e6-bc24-4456-9109-31d38da02ed1	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	2-2000	Bank Loan	liability	non_current_liability	Bank Loan - non_current_liability liability account	false	true	Non-Taxable
e9270478-b188-43d1-b847-a8a894129237	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	3-1000	Share Capital	equity	equity	Share Capital - equity equity account	true	true	Non-Taxable
1942fed3-9c85-4fcc-9ca5-448d766127fa	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	3-2000	Retained Profits	equity	equity	Retained Profits - equity equity account	true	true	Non-Taxable
73100bb0-f030-42c5-91c3-266f01c38098	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	3-3000	Current Year Profit & Loss	equity	equity	Current Year Profit & Loss - equity equity account	true	true	Non-Taxable
230979ad-24cd-4b32-b072-e34fac22bc5b	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	3-4000	Directors Loan Account	equity	equity	Directors Loan Account - equity equity account	false	true	Non-Taxable
6e2b801b-4fde-4edc-8d8a-440c8b640abb	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	4-1000	Sales - Standard Rate	revenue	operating_revenue	Sales - Standard Rate - operating_revenue revenue account	true	true	Taxable
768b8a67-e676-4a55-a121-12db4b6e1e93	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	4-1100	Sales Returns & Allowances	revenue	operating_revenue	Sales Returns & Allowances - operating_revenue revenue account	false	true	Taxable
29be5a73-8d87-4632-8897-76736f4bbaa0	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	4-1200	Sales Discounts	revenue	operating_revenue	Sales Discounts - operating_revenue revenue account	false	true	Taxable
fe99182f-506f-4e3c-a8c9-6decae73fdf8	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	4-2000	Bank Interest Received	revenue	other_revenue	Bank Interest Received - other_revenue revenue account	false	true	Non-Taxable
ba10d4aa-aef5-41e4-9457-9b451d96f901	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	4-3000	Other Income	revenue	other_revenue	Other Income - other_revenue revenue account	false	true	Taxable
daeb484b-0632-4c7b-b2a4-7bbb7a2bb5b8	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	5-1000	Cost of Sales	expense	cogs	Cost of Sales - cogs expense account	true	true	Taxable
4f87dc69-2231-4c84-8792-ae12f55bc559	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	5-1100	Carriage & Delivery	expense	cogs	Carriage & Delivery - cogs expense account	false	true	Taxable
fab869eb-8cdd-499f-9cb2-f14de82aa5eb	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	5-1200	Purchase Returns	expense	cogs	Purchase Returns - cogs expense account	false	true	Taxable
52f3792e-827d-4ec1-ae71-9ab250098bf4	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	5-1300	Stock Write-offs	expense	cogs	Stock Write-offs - cogs expense account	false	true	Non-Taxable
74e88806-1ab0-43d3-b6cf-589089260382	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-1000	Wages & Salaries	expense	operating_expense	Wages & Salaries - operating_expense expense account	true	true	Non-Taxable
a8d99fe7-6ee4-42cd-8b27-2fcce70281e1	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-1100	Employer NI Contributions	expense	operating_expense	Employer NI Contributions - operating_expense expense account	true	true	Non-Taxable
056b18d3-550b-44ec-ba78-f60661ca5c02	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-1200	Employer Pension Contributions	expense	operating_expense	Employer Pension Contributions - operating_expense expense account	false	true	Non-Taxable
f3d727af-7113-4cda-83c3-23dade4be8e9	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-1300	Staff Training & Development	expense	operating_expense	Staff Training & Development - operating_expense expense account	false	true	Taxable
09b3ee02-16d6-4247-ab82-cc1154bc30cc	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-1400	Staff Welfare	expense	operating_expense	Staff Welfare - operating_expense expense account	false	true	Taxable
537b9268-55ea-47b7-ba99-d4df71e8b8a7	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-2000	Rent & Rates	expense	operating_expense	Rent & Rates - operating_expense expense account	false	true	Non-Taxable
2a525e17-8387-43ea-a58f-5535042bd54b	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-2100	Light & Heat	expense	operating_expense	Light & Heat - operating_expense expense account	false	true	Taxable
591cb8f7-8691-4d4e-ae21-830756ef4118	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-2200	Insurance	expense	operating_expense	Insurance - operating_expense expense account	false	true	Non-Taxable
8c271230-7419-4ca7-9fc0-f7c22350a042	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-2300	Telephone & Broadband	expense	operating_expense	Telephone & Broadband - operating_expense expense account	false	true	Taxable
e97d981d-1cf3-4a03-a98c-de31773c2f2c	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-2400	Stationery & Office Supplies	expense	operating_expense	Stationery & Office Supplies - operating_expense expense account	false	true	Taxable
5ea0285a-ed77-427e-ad33-5ee136862d88	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-2500	Advertising & Marketing	expense	operating_expense	Advertising & Marketing - operating_expense expense account	false	true	Taxable
a7cee20c-ea0c-4e6d-88f6-d65a45168dcc	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-2600	Accountancy Fees	expense	operating_expense	Accountancy Fees - operating_expense expense account	false	true	Taxable
d8687981-8b40-42cd-bba5-376a3e067ec8	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-2700	Bank Charges	expense	operating_expense	Bank Charges - operating_expense expense account	false	true	Non-Taxable
f4cb4b8d-8e03-47ce-88e6-7bdbd4a8a920	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-2800	Depreciation	expense	operating_expense	Depreciation - operating_expense expense account	true	true	Non-Taxable
83824874-79d7-4b52-aac9-59e22246043d	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-2900	Motor Expenses	expense	operating_expense	Motor Expenses - operating_expense expense account	false	true	Taxable
3d897250-7ef5-4fdb-864b-6eee239994dd	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-3000	Repairs & Renewals	expense	operating_expense	Repairs & Renewals - operating_expense expense account	false	true	Taxable
9195e297-0ef2-4baa-b2ed-670587b91a7f	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-3100	Printing & Postage	expense	operating_expense	Printing & Postage - operating_expense expense account	false	true	Taxable
e2930197-009f-4d53-b287-433c2dff87b6	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-3200	Subscriptions	expense	operating_expense	Subscriptions - operating_expense expense account	false	true	Taxable
cde2c854-8c85-46dc-91dc-78c92ab26d2f	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-3300	Travel & Subsistence	expense	operating_expense	Travel & Subsistence - operating_expense expense account	false	true	Taxable
4f5ae3d8-8540-479b-b341-72355715a7a0	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-3400	Bad Debts Written Off	expense	operating_expense	Bad Debts Written Off - operating_expense expense account	false	true	Non-Taxable
690f4f99-f83c-45ac-b876-4f06356328fb	dd6f7306-36ed-4c9f-9996-6c5ab35d6628	6-9000	Sundry Expenses	expense	operating_expense	Sundry Expenses - operating_expense expense account	false	true	Taxable

UK Double-Entry Accounting Ledger

Full double-entry accounting ledger for a simulated UK retail SME. Every journal entry balances (debits == credits). Includes chart of accounts, journal entries with line items, and monthly trial balances. Traces end-to-end: every sale, purchase, payroll, and tax event creates balanced journal entries.

Tables

Table	Rows
chart_of_accounts	59
companies	1
journal_entries	5,120
journal_entry_lines	12,887
trial_balances	380
Total	18,447

Formats

CSV (in data/ directory)
Parquet (available in full version)
SQLite (available in full version)

About

Generated by Mindweave Technologies — realistic synthetic datasets for developers, QA teams, and data engineers.

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Full Dataset

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