Chart of Accounts

Your accounts — simplified and aligned to your tax return.

Overview

Your chart of accounts is the list of categories used to organise your income and expenses. Every invoice, expense, and payment in Beeswax is allocated to one of these accounts.

Beeswax keeps this simple. You don't need account codes or numbers — just plain names that make sense when you're categorising a transaction.


Why These Accounts?

We designed the default accounts by working backwards from the tax return. The ATO Company Tax Return (Item 6) and the Business and Professional Items Schedule (P8) for sole traders both ask for the same small set of expense categories — roughly 11 named lines plus a single "All other expenses" catch-all.

That means the tax office doesn't care whether your Figma subscription is categorised differently from your Xero subscription. It all goes in the same box on the return.

Beeswax gives you an account for each named tax return line so your end-of-year reporting practically writes itself, plus a handful of useful sub-categories within "all other expenses" so you can see where your money actually goes.


How It Maps to Your Tax Return

The ATO tax return asks for these expense categories. Each one maps directly to a Beeswax account:

Tax Return Line Beeswax Account
Contractor, sub-contractor & commission expenses Contractors & Freelancers
Salary & wage expenses Wages & Salaries
Superannuation expenses Superannuation
Rent expenses Rent
Lease expenses Lease Expenses
Interest expenses Interest Paid
Depreciation expenses Depreciation
Motor vehicle expenses Motor Vehicle
Repairs and maintenance Repairs & Maintenance
Bad debts Bad Debts
All other expenses Everything else

Everything that doesn't have its own named line on the tax return falls into "All other expenses." Beeswax breaks that catch-all into a few useful sub-categories — Insurance, Software & Subscriptions, Accounting & Legal, Advertising & Marketing, Travel, Meals & Entertainment, Phone & Internet, Bank Fees, and Office Supplies — so you can still see where your money goes without needing a 50-line chart of accounts.

Tip: You can download the actual ATO forms to see for yourself. The Company Tax Return (NAT 0656) and Business & Professional Items Schedule (NAT 2543) are available from ato.gov.au. The expense section is surprisingly short.


Default Accounts

Income

Account Description
Services Your primary revenue — what you earn for the work you do
Reimbursed Expenses Costs you've paid on behalf of a client and billed back
Interest Earned Interest from bank accounts
Other Income Anything that doesn't fit the above

Expenses — Required on Tax Return

These accounts exist because the tax office asks for them as separate line items. They are marked with a ★ in your chart of accounts.

Account Description
Contractors & Freelancers Payments to contractors, freelancers, and subcontractors
Wages & Salaries Employee wages and salaries
Superannuation Employer super contributions
Rent Office or workspace rent
Lease Expenses Equipment leases, car leases (not property rent)
Interest Paid Interest on loans and credit facilities
Depreciation Depreciation of assets — your accountant handles this at tax time
Motor Vehicle Fuel, registration, servicing, and car expenses
Repairs & Maintenance Repairs to office, equipment, or other business assets
Bad Debts Invoices you'll never collect

Expenses — Useful Breakdowns

These all roll into "All other expenses" on the tax return, but they help you see where your money goes day-to-day.

Account Description
Insurance Business insurance — professional indemnity, public liability, etc.
Software & Subscriptions SaaS tools, apps, and online services
Accounting & Legal Your accountant, bookkeeper, and lawyer
Advertising & Marketing Promoting your business — ads, sponsorships, marketing
Travel Flights, accommodation, and transport
Meals & Entertainment Client lunches, team meals, and business entertainment
Phone & Internet Phone plans, internet, and communications
Bank Fees Account fees, merchant fees, and card processing
Office Supplies General supplies, stationery, and small purchases

System Accounts

These are created automatically by Beeswax as needed. You don't need to set them up:

Account Type Created When
Trade Debtors Asset First invoice is created
Trade Creditors Liability First expense is created
GST Collected Liability First taxable invoice line
GST Paid Liability First taxable expense line

Customising Your Accounts

The default set works for most service businesses. If you need to add industry-specific accounts, here are the most common additions:

If you are a... Consider adding
Creative agency Ad Spend (media buying for clients), Production Costs
Engineering or architecture firm Subconsultants, Permits & Filing Fees
IT consultancy Hosting & Cloud Services
Marketing agency Ad Spend (media buying for clients)
Legal practice Court & Filing Fees

Most service businesses — management consulting, accounting, general consulting — won't need any additions at all.

Tips

  • Only add accounts you will actually use
  • Use consistent naming so accounts are easy to find
  • If you're unsure, your accountant can advise on any additions specific to your industry
  • Avoid deleting accounts that have transactions — archive them instead

Bank Account Details

Before sending your first invoice, make sure your bank account details are entered correctly. These appear on invoices and ensure payments are allocated to the correct account.


Permissions

Action Owner Super Admin Accountant Admin General Client
View accounts Yes Yes Yes No No No
Create accounts Yes Yes Yes No No No
Edit accounts Yes Yes Yes No No No
Delete / reallocate Yes Yes Yes No No No
Import via CSV Yes Yes Yes No No No