📑 Table of Contents
💼 1. Overview
Appointment-based businesses (clinics, salons, wellness centers) in DizLog use expense accounts for consumables, staff wages, and operational costs.
🧾 2. Default Expense Accounts
Account Code | Account Name | Purpose / Example |
6220 | Kitchen / Service Supplies | Consumables used during service |
6650 | Utilities Expense | Electricity, water, aircon |
6520 | Salaries and Wages | Therapists or stylists |
6540 | Statutory Salaries | Staff benefits |
6310 | Communication Expense | Hotline, text notifications |
6110 | Advertising Expenses | Loyalty program or social media ads |
6620 | Rent Expense | Clinic or salon lease |
6630 | Repairs and Maintenance | Equipment servicing |
6510 | Professional Fees | Consultant or contracted specialist |
6920 | Insurance Expense | Business or medical liability coverage |
6340 | Meals and Representation | Team meals or events |
💅 3. Recommended Cost of Sales Accounts
Account Code | Account Name | Description |
5000 | Cost of Goods Sold | Products used during services |
5120 | Direct Materials | Lotions, creams, disposable tools |
5110 | Direct Labor | Stylists, therapists, or doctors |
5130 | Other Overhead Cost | Laundry or sanitation materials |
💡 4. Best Practices
Always classify consumables under Direct Materials.
For commissions, use a sub-account under Salaries and Wages.
Link advertising and scheduling subscriptions to Advertising or Admin Expenses.
❓ 5. FAQs
Q: Should booking platform fees go under Communication or Advertising?
A: Place under Advertising Expense if tied to marketing, or Communication Expense if purely operational.
Q: Can I merge Kitchen Supplies with Direct Materials?
A: Yes, if they represent the same type of consumable materials used in service.