Carl Systems



The CARL System © is a copyright specification of Alpha-Mnemonic characters developed over a period of 40 years by Douglas Thompson FCA FIAP MCIM CITP MBCS.  They identify specific accounting codes and categories and provide the basis for a new AI/Machine Learning based web accounting platform called CARL.  The information on this page is for reference only and for use by official users of the CARL System only.  

The initial idea for the CARL System came about over 40 years ago and has been successfully used by thousands of businesses.   Our software now provides an online capability for you to do your accounts using these codes, providing a robust and accurate accounting system for everyone. 

All business transactions and their affect on your business’s state of affairs, are entered and recorded on one screen, so you Know How You Stand instantly. Your affairs are as up to date as the last transaction you enter. CARL will request you to enter details of the transaction one step at a time.

(1) Select the Document you’re entering the transaction from.

(2) Select the Date shown on the document,

(3) Enter the Name of the Supplier or Customer shown on the Document,

(4) Select the CARL Code to explain the Nature of the transaction shown on the Document,

(5) Enter the Amount of the transaction shown on Document.

CARL has inbuilt knowledge based artifial intelligence to verify the accuracy of the data before it is submitted to up date your accounts and tax affairs. And as CARL’s knowledge builds about your business you will be advised instantly about your progress and any adverse conditions. Furthermore, CARL will automatically enter up transaction details for you to accept or amend as CARL’s knowledge about your business grows.

Below is a table of the codes in the CARL System. They are grouped according to particular business concepts e.g. M = Motor Vehicles and there are sub-codes that more specifcally identify the nature of the item e.g. MP = Motor Vehicle Petrol

The system also provices extra Income and Goods for Resale codes for specific types of businesses.  Each CARL Code can be personalised in order to record extra information and provide extended categorisation of the transactions. e.g. MP/DH61 HYT might be used to record petrol expenses against a particular car.

CARL Code Description
A Advertising, Printing & Stationery
AA Advertising
AB Books
AC Computer Software
AE Educational Literature
AN Newspapers & Magazines
AO Office Sundries
AP Printing
AS Stationery
B Bank
BA Arrangement Fees
BC Charges & Commission
BI Interest Paid
BM Mortgage Interest
BT Bank Transfer
C Cash
CB Cash to Bank
CC Cash from Bank
CW Cash Withdrawn From Bank
D Drawings
DC Cash Withdrawn
DD Domestic Expenditure
DG Goods for Own Use
DL Life Assurance Premiums
DN National Insurance Stamps
DP Personal Expenditure
E Entertainment
EA Accommodation
EE Entertaining
EF Fares
ET Travelling Incidentals
F Finance
FC Customer Paid to business
FD Dividend Distribution
FF Funds Transfer
FH HP Accounts
FI Interest on Loans
FL Loan Accounts
FM Mortgage Accounts
FP Pensions & Savings Schemes
FS Supplier Paid by Business
FR Received from Customer
FT Tax Payments & Penalties
FV VAT Payments & Penalties
FW Wages Paid
G Goods for Resale
H Haulage
HC Carriage
HH Haulage
HP Packing
I Insurance/Property
IC Contents Insurance
IG General Rates & Council Tax
II Insurance (ex Motor see MI)
IL Leasing Charges (ex Motor see MH)
IP Property Insurance
IR Rent
IS Stock Insurance
IW Water Rates
K Kapital Assets
KA Aircraft & Accessories
KB Buildings & Land
KC Consumable Chattels
KE Educational Equipment
KF Furniture, Fixtures & Fittings
KG Goodwill, Copyright & Licenses
KH Horse Tack & Gear
KI Instruments & Equipment
KK Kitchen & Catering Equipment
KL Leased Land & Property
KM Motor & Tractor Vehicles
KO Office Equipment
KP Plant & Machinery
KR Radio & Television
KS Small Tools & Implements
KT Trade Investments
KV Vessels,Yachts & Marine Craft
KW Woodlands, Forest & Land
L Light, Heat & Power
LC Coal & Coke
LE Electricity
LF Fuel
LG Gas
LH Heating Oil
LP Peat
LW Wood
M Motor Vehicles
MA Accessories
MC Cleaning & Car Wash
MD Diesel
ME Electrical Charging / Energy
MF Fines & Parking
MG Garaging
MH Hire & Lease Vehicles
MI Insurance
ML Licenses & Tax
MO Oil & Lubricants
MP Petrol
MR Repair & Servicing

All Copyrights Reserved D M THOMPSON 1965


Between 1964 and 1967, Douglas Thompson, a Chartered Accountant, developed the CARL (Code Analysis Recording by Letters) Accounting System, which became widely applied and distributed with businesses throughout the UK. In 1969 details of the CARL Coding structure and principles, were published in his book, “A Complete Approach to Incomplete Records”. Copyright agents in Birmingham and Patent and Copyright specialist lawyers in London confirmed that the CARL Systems were copyright and since then infringement of copyrights have come to light and the persons and organisations responsible have withdrawn from its active application or been successfully sued through the English Courts.

Douglas Thompson, wishes it to be known, copying of the CARL System, whether held manually, electronically or by any other means, without his, or his appointed representatives’ strict permission in writing, will be pursued vigorously through the Courts for infringement of copyrights.