Law App Standard Chart of Accounts

Law App uses a hierarchical chart of accounts where every GL code belongs to a group, and every group rolls up into one of the top-level sections — Assets, Liabilities, Equity, Income, Cost of Sales, Expenses, and Income Tax Expense. This structure is what allows Law App to produce accurate financial reports like the Balance Sheet and Profit & Loss.

The top-level header codes (1-0000, 2-0000, 3-0000 and so on) and many of the sub-headers are pre-loaded as part of the standard Law App setup. They are system-locked, meaning they cannot be edited, renumbered, or deleted. Your own GL codes sit underneath these headers — each new account you add must have one of these headers or sub-headers set as its Parent. This is what tells Law App where the account belongs in the hierarchy and ensures it flows through correctly into your reports.

Use the table below to find the right parent when adding a new account. You can also download a printable copy for reference.

Download GL Accounts Hierarchy (PDF)

Assets — 1-0000

Code	Name	Account Type
1-0000	Assets	Assets
1-1000	Current Asset	Assets
1-1010	General Bank Account	Current Assets
1-1200	Receivables	Current Assets
1-1300	Disbursement	Current Assets
1-1400	Inventory	Inventory
1-4000	Non-Current Asset	Assets
1-4100	Office Equipment	Non-Current Assets
1-4110	Office Equipment at Cost	Non-Current Assets
1-4120	Office Equipment Accum Depreciation	Non-Current Assets
1-4200	Motor Vehicles	Non-Current Assets
1-4210	Motor Vehicles at Cost	Non-Current Assets
1-4220	Motor Vehicles Accum Depreciation	Non-Current Assets
1-4300	Leasehold Improvements	Non-Current Assets
1-4310	Improvements at Cost	Non-Current Assets
1-4320	Improvement Amortisation	Non-Current Assets

Liabilities — 2-0000

Code	Name	Account Type
2-0000	Liabilities	Liabilities
2-1000	Current Liabilities	Liabilities
2-1100	Trade Creditors	Current Liability
2-1200	Payroll Liabilities	Current Liability
2-1210	PAYG Withholding Payable	Current Liability
2-1220	Wages Payable	Current Liability
2-1230	Super Payable	Current Liability
2-1240	Provision Annual Leave	Current Liability
2-1300	GST Liabilities	Current Liability
2-1310	GST Collected	Current Liability
2-1320	GST Paid	Current Liability
2-1330	GST Adjustments	Current Liability
2-1350	ABN Withholdings Payable	Current Liability
2-1600	Directors Loan Name 1	Current Liability
2-1700	Directors Loan Name 2	Current Liability
2-3000	Non-Current Liabilities	Liabilities

Equity — 3-0000

Code	Name	Account Type
3-0000	Equity	Equity
3-8000	Retained Earnings	Equity
3-9000	Current Year Earnings	Equity
3-9999	Historical Balancing	Equity

Income — 4-0000

Code	Name	Account Type
4-0000	Income	Revenues
4-1000	Professional Fees	Income Fees
4-2000	Office Costs	Income Fees
4-3000	Interest Earned	Income Fees
4-5000	Dividend Income	Other Incomes
4-6000	Currency Variations	Other Incomes
4-7000	Property Income	Other Incomes
4-8000	IP Income	Other Incomes

Cost of Sales — 5-0000

Code	Name	Account Type
5-0000	Cost of Sales	Cost of Sales
5-1000	Employment Expenses (Lawyers)	Cost of Sales
5-1010	Practice Certifications	Cost of Sales
5-1020	Professional Indemnity	Cost of Sales
5-1030	Salaries Lawyers	Cost of Sales
5-1040	Superannuation Lawyers	Cost of Sales
5-1050	Payroll Tax – Lawyers	Cost of Sales
5-1060	Recruitment Costs Lawyers	Cost of Sales
5-1070	Professional Development	Cost of Sales
5-2000	Matter Costs	Cost of Sales
5-2010	Digital File	Cost of Sales
5-2020	Search Fees Unrecoverable	Cost of Sales
5-3000	Travel	Cost of Sales
5-3010	Accommodation	Cost of Sales
5-3020	Travel – Domestic	Cost of Sales
5-3030	Travel – International	Cost of Sales
5-3040	Travel – Mileage	Cost of Sales

Expenses — 6-0000

Code	Name	Account Type
6-0000	Expenses	Expenses
6-1000	Administration	Expenses
6-1010	Accounting Fees	Expenses
6-1020	Bad Debts Written Off	Expenses
6-1030	Bank Fees	Expenses
6-1040	Bank Fees (GST)	Expenses
6-1050	Dues & Subscriptions	Expenses
6-1060	Donations	Expenses
6-1070	Insurance	Expenses
6-1072	Liability Insurance	Expenses
6-1074	Motor Vehicle Insurance	Expenses
6-1076	Premise Insurance	Expenses
6-1080	IT Expenses	Expenses
6-1083	Hardware and Peripherals	Expenses
6-1086	Software	Expenses
6-1100	Library Purchases	Expenses
6-1110	License Fees	Expenses
6-1120	Maintenance & Repairs	Expenses
6-1130	Meeting Room Hire	Expenses
6-1140	Office Supplies/Stationery	Expenses
6-1150	Postage & Delivery	Expenses
6-1160	Printing & Copying	Expenses
6-1170	Storage	Expenses
6-1180	Waste (Confidential) Disposal	Expenses
6-2000	Employment Expenses	Expenses
6-2020	Payroll Tax – Admin	Expenses
6-2030	Superannuation – Admin	Expenses
6-2040	Wages & Salaries – Admin	Expenses
6-2050	Workers Compensation	Expenses
6-2060	Recruitment Costs – Admin	Expenses
6-2070	Staff Amenities	Expenses
6-2080	Staff Entertainment	Expenses
6-2090	Training – Admin	Expenses
6-2100	Other Payroll Expenses	Expenses
6-3000	Marketing	Expenses
6-3010	Professional Promotion	Expenses
6-3020	Sponsorship	Expenses
6-5000	Premises	Expenses
6-5010	Cleaning	Expenses
6-5020	Electricity	Expenses
6-5030	Outgoings	Expenses
6-5040	Parking	Expenses
6-5060	Rent	Expenses
6-6000	Telecoms and Internet	Expenses
6-6010	Phone Bills	Expenses
6-6020	Internet Connection	Expenses
6-6030	Mobile Phones	Expenses
6-7000	Travel – Non-recoverable	Expenses
6-7010	Accommodation	Expenses
6-7020	Client Representation/Gift	Expenses
6-7030	Meals	Expenses
6-7040	Travel – Domestic	Expenses
6-7050	Travel – International	Expenses
6-7060	Travel – Mileage	Expenses

Income Tax Expense — 7000-00

Code	Name	Account Type
7000-00	Income Tax Expense	Income Tax Expense

Need Help?

If you are unsure where a new account fits in this structure, contact the support team before adding it.

Email support@lawsupport.com.au or call 07 3040 3036.