Chart of Accounts

Xero chart of accounts structure and account codes used for Pride’s financial reporting.

Revenue Accounts

Square POS:

• SQ-200000 — Square Sales (bar sales via POS, auto-synced via Amaka integration)
• SQ-200001 — Square Discounts (refunds and discounts issued through Square)

TryBooking (ticketing):

• TBKR — TryBooking GST Revenue (ticket sales with GST)
• TBCTBD — TryBooking Non-GST Revenue (exempt ticket sales, if applicable)

Other:

• 200 — Sales (non-Square sales; non-ticket revenue, e.g., merchandise, cash sales)
• MIDSUMTKS — Midsumma Share of Ticket Revenue (partnership revenue, e.g., Pride parade event share)

Event-Attributable Expense Accounts

Entertainment and performers:

• 420 — Entertainment - Performers (invoices include performance date in description, e.g., “Debutante performance - 14.03.2026”)
• PSUPER — Superannuation Performers (performer superannuation liability)
• 421 — Sound Engineering (sound engineer and technical support)
• CSUPER — Contractor Super (contractor superannuation, e.g., Emily Rose coding here not in 420)

Event-specific costs:

• 413 — Security (event security, matchable by bill date to specific nights)
• CP — Costumes and Props (costume rental or purchase)
• FF — Festival Fees (event participation fees)
• 451 — Film and Music IP Rights (OneMusic royalties, monthly; not per-event but associated with entertainment)

Major Non-Event-Attributable Expenses

Cost of goods and labour:

• 320 — COGS Drinks (liquor and beverage costs; no per-event split without tracking categories)
• 477 — Wages (staff wages; requires Deputy data for per-event labour cost allocation)
• 479 — Contractor Payments (miscellaneous contractor fees not in 420)

Overhead:

• 469 — Rent (fixed weekly overhead)
• 433 — Insurance (venue liability insurance)
• SQ-300000 — Square Fees (payment processing fees)

Structural Limitations

No tracking categories in use: Xero has “Sales - Category” and “Employee Group” tracking columns on bills, but both are empty on all invoices checked. Event-level P&L cannot be pulled natively from Xero.

Implication: Humphrey Intelligence App must build event P&L by:

1. Querying Square transactions by event code (custom field in TryBooking integration)
2. Parsing performer invoice descriptions to extract event date and assign to event code
3. Matching security bills by date to event calendar
4. Calculating labour cost allocation if Deputy integration available

Bookkeeper Responsibility

Account coding, invoice entry, and reconciliation previously handled by internal bookkeeper (departed November 2025). Mat managed ad hoc Nov 2025–Apr 2026. Now handled by Shae (Director, permanent pro bono bookkeeper) with automation-first approach (~1hr/week). Coding consistency being restored through bank rules and formalised coding policy.

Future: Tracking Categories

Strategic Plan recommends implementing Xero tracking categories (at least Event code and Department) to enable native event P&L reporting. This requires:

• Bookkeeper hiring (currently URGENT)
• Coding policy documentation
• Invoice template/process updates

Related Pages

• Xero — system and integration documentation
• Financial Reporting — P&L and reporting structure
• Profitability Analysis — event-level and weekly P&L metrics
• Humphrey Intelligence App — automated event P&L reporting
• Chart of Accounts — detailed account code listing (source document)