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:
- Account Type
- Detail Type
- 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.
BALANCE SHEET
|
Account Type
|
|
Detail Types Applicable
|
|
Accounts receivable (A/R)
|
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Accounts receivable (A/R)
|
| |
|
|
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Current assets
|
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Accounts receivable
|
| |
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Allowance for bad debts
|
| |
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Assets available for sale
|
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Development Costs
|
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|
Employee Cash Advances
|
| |
|
Inventory
|
| |
|
Investments - Other
|
| |
|
Loans to Officers
|
| |
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Loans to Others
|
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Loans to Shareholders
|
| |
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Other current assets
|
| |
|
Prepaid Expenses
|
| |
|
Retainage
|
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Undeposited Funds
|
| |
|
|
|
Cash and cash equivalents
|
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Cash and cash equivalents
|
| |
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Cash on hand
|
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|
Client trust account
|
| |
|
Money Market
|
| |
|
Rents Held in Trust
|
| |
|
Savings
|
| |
|
Transaction
|
| |
|
|
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Fixed Assets
|
|
Accumulated depletion
|
| |
|
Accumulated depreciation on property, plant and equipment
|
| |
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Buildings
|
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Depletable Assets
|
| |
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Furniture and Fixtures
|
| |
|
Intangible Assets
|
| |
|
Land
|
| |
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Land
|
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Leasehold Improvements
|
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Machinery and equipment
|
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Other fixed assets
|
| |
|
Vehicles
|
| |
|
|
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Non-current assets
|
|
Accumulated amortisation of non-current assets
|
| |
|
Assets held for sale
|
| |
|
Deferred tax
|
| |
|
Goodwill
|
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|
Intangible Assets
|
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|
Investments
|
| |
|
Lease Buyout
|
| |
|
Licences
|
| |
|
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
|
| |
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Current Liabilities
|
| |
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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
|
INCOME STATEMENT
|
Account Type
|
|
Detail Types Applicable
|
|
Income
|
|
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
|
| |
|
|
|
Expenses
|
|
Advertising/Promotional
|
| |
|
Amortisation expense
|
| |
|
Auto
|
| |
|
Bad debts
|
| |
|
Bank charges
|
| |
|
Charitable Contributions
|
| |
|
Commissions and fees
|
| |
|
Cost of Labour
|
| |
|
Distribution costs
|
| |
|
Dues and Subscriptions
|
| |
|
Entertainment
|
| |
|
Equipment rental
|
| |
|
External services
|
| |
|
Finance costs
|
| |
|
Income tax expense
|
| |
|
Insurance
|
| |
|
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
|
| |
|
Sundry
|
| |
|
Supplies and materials
|
| |
|
Taxes Paid
|
| |
|
Travel
|
| |
|
Travel expenses - general and admin expenses
|
| |
|
Travel expenses - selling expense
|
| |
|
Travel meals
|
| |
|
Unapplied Cash Bill Payment Expense
|
| |
|
Utilities
|
| |
|
|
|
Other expense
|
|
BAS Roundoff Gain or Loss
|
| |
|
Depreciation
|
| |
|
Exchange Gain or Loss
|
| |
|
Other Expense
|
| |
|
Penalties and settlements
|
