Cost of Sales

When I do that, VT Final Accounts tells me there are some accounts unallocated to headings and asks me which headings I want to put them under. Have I misunderstood the question?

Read the vt manual!

There's a button on the menu to insert new financial row. Firstly under the trial balance analyser you will need to setup the relefent headings for the various cos that you have and then allocate them to each other. Then in the menu bar you will see a button that looks like a £ sign. You need to click on that to insert the new heading into the p&l. I do this on the detailed p&l so it's visible on there and just feeds through to the main p&l. I would search under help for insert financial row as im sure it gives details under that section.

Agreed last post.  Also you can just do a normal copy and paste, then set up the new row.  You can get the row reference from the Trial Balance and edit the formula to that reference.

The insert row command is quicker obviously but I sometimes get little glitches with it, rather than work it out I just use the Excel method.