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Jess H

Detail Types in your Chart of Accounts – Australia Specific

A common question that arises especially from many bookkeeper and accountant users is “which Detail Type applies to which account type, and how do I know which one goes where when I’m importing a Chart of Accounts?”.


Within QuickBooks Online, and within the Chart of Accounts structure, you will see there are three main fields:

  1. Account Type
  2. Detail Type
  3. Account Name

The Account Type and Account Name are reasonably straight-forward, but the Detail Type can be a little confusing. All three fields are compulsory when you’re setting up and/or importing a Chart of Accounts or adding a new account.


This article gives you all of the possible Detail Types (AU Specific) separated by Balance Sheet, Income Statement, and Account Type.


Refer to the below table to learn more about Detail Types. 



Account Type


Detail Types Applicable

Accounts receivable (A/R)


Accounts receivable (A/R)


Current assets


Accounts receivable


Allowance for bad debts


Assets available for sale


Development Costs


Employee Cash Advances




Investments - Other


Loans to Officers


Loans to Others


Loans to Shareholders


Other current assets


Prepaid Expenses




Undeposited Funds


Cash and cash equivalents


Cash and cash equivalents


Cash on hand


Client trust account


Money Market


Rents Held in Trust






Fixed Assets


Accumulated depletion


Accumulated depreciation on property, plant and equipment




Depletable Assets


Furniture and Fixtures


Intangible Assets






Leasehold Improvements


Machinery and equipment


Other fixed assets




Non-current assets


Accumulated amortisation of non-current assets


Assets held for sale


Deferred tax




Intangible Assets




Lease Buyout




Long-term investments


Organisational Costs


Other non-current assets


Security Deposits


Accounts payable (A/P)


Accounts Payable (A/P)


Credit card


Credit Card


Current liabilities


Accrued liabilities


BAS Payable


Client Trust Accounts - Liabilities


Current Liabilities


Current Tax Liability


Current portion of employee benefits obligations


Current portion of obligations under finance lease


Dividends payable


Federal Income Tax Payable


Income tax payable


Insurance payable


Line of Credit


Loan Payable


Other current liabilities


Payroll Clearing


Payroll liabilities


Prepaid Expenses Payable


Rents in trust - Liability


Short term borrowings from related parties


Sundry debtors and creditors


Non-current liabilities


Accrued holiday payable


Accrued non-current liabilities


Bank loans


Debts related to participating interests


Liabilities related to assets held for sale


Long term borrowings


Long-term debt


Notes Payable


Other non-current liabilities


Shareholder Notes Payable


Staff and related accounts


Owner's equity


Accumulated adjustment


Dividend disbursed


Equity in earnings of subsidiaries


Opening Balance Equity


Ordinary shares


Other comprehensive income


Owner's Equity


Paid-in capital or surplus


Partner Contributions


Partner Distributions


Partner's Equity


Preferred shares


Retained Earnings


Share capital


Treasury Shares



Account Type


Detail Types Applicable



Discounts/Refunds Given


Non-Profit Income


Operating grants


Other Primary Income


Other current operating income


Own work capitalised


Revenue - General


Sales - retail


Sales - wholesale


Sales of Product Income


Service/Fee Income


Unapplied Cash Payment Income


Other income


Dividend income


Interest earned


Loss on disposal of assets


Other Investment Income


Other Miscellaneous Income


Other operating income


Tax-Exempt Interest


Unrealised loss on securities, net of tax


Cost of sales


Cost of Sales


Cost of labour - COS


Equipment rental - COS


Freight and delivery - COS


Other cost of sales - COS


Shipping, Freight and Delivery - COS


Supplies and materials - COS






Amortisation expense




Bad debts


Bank charges


Charitable Contributions


Commissions and fees


Cost of Labour


Distribution costs


Dues and Subscriptions




Equipment rental


External services


Finance costs


Income tax expense




Interest paid


Legal and professional fees


Loss on discontinues operations, net of tax


Management compensation


Meals and entertainment


Office/General Administrative Expenses


Other Miscellaneous Service Cost


Other current operating charges


Other external services


Other selling expenses


Payroll Expenses


Project studies, surveys, assessments


Promotional Meals


Rent or Lease of Buildings


Repair and maintenance


Shipping and delivery expense


Shipping, Freight, and Delivery


Staff costs




Supplies and materials


Taxes Paid




Travel expenses - general and admin expenses


Travel expenses - selling expense


Travel meals


Unapplied Cash Bill Payment Expense




Other expense


BAS Roundoff Gain or Loss




Exchange Gain or Loss


Other Expense


Penalties and settlements