This is a list of the GIFI account numbers. Basically if you have a good understanding of how your balance sheet and income statement work, you can input the appropriate balances in the T2 return. If you do not have a good accounting program and an accurate set of books, you will find it difficult to get things in the right place and balanced.
http://saundersandassociates.ca/wp-content/uploads/2012/08/GIFI-Code-Chart-of-Accounts.pdf
