10+,*** FARM LIVESTOCK ACCOUNTS [100 - 169] ***
17+,*** OTHER FARM INCOME [170 - 175] ***
175/ZZ,*** FARM WORKING EXPENSES [176 - 199] ***
20+,*** TRADING ACCOUNTS [200 - 269] ***
20+/++,*** TRADING SALES [200 - 209] ***
200,Sales
21+,*** RAW MATERIALS [210 - 219] ***
210,Purchases
22+,*** COST OF GOODS [220 - 229] ***
220,Purchases
23+,*** DIRECT COSTS [230 - 249] ***
234,Fuel Costs
236,Light Power & Heating
240,Motor Vehicle expenses
244,Rent - Factory
248,Wages
25+,*** OPENING STOCK/WIP ETC [250 - 259] ***
250,Opening Stock
252,Opening Stock
259,Stock Variance
26+,*** CLOSING STOCK ETC [260 - 269] ***
260,Closing Stock
262,Closing Stock
27+,*** NON TRADING REVENUE [270 - 279] ***
271,Professional fees
272,Dividends Received
273,Grants Received
274,Interest Received
275,Overhead Recovery
277,Rent Received
279,Sundry Income
28+,*** EXPENSES [280 - 476] ***
285,Accident Compensation Levy
287,Accountancy Fees
289,Advertising
291,Audit Fees
300,Bad Debts
302,Bank Charges
305,Catering
308,Cleaning & Laundry
310,Commissions
312,Computer Consumables
313,Computer Expenses
315,Conference Expenses
317,Consultancy
320,Directors' Fees
326,Donations
327,Entertainment
328,Exchange Rate Variation
329,Freight & Courier
330,FBT
331,GST on FBT
335,General Expenses
338,Goods & Services Tax
340,Insurance
350,Interest - Debenture
351,Interest - Loans
353,Interest - Overdraft
356,Interest & Hire Purchase charges
359,Interest
376,Legal Expenses
377,Legal Expenses - Re Lease
380,Library
382,Licences & Registrations
384,Light Power & Heating
386,Loan Fees
395,Loss on Scrapping Asset
400,Management Fees
402,Materials
410,Motor Vehicle Expenses
412,Motor Vehicle Allowance
425,Office Expenses
426,Operating Lease payments
427,Petty Cash
429,Postage
431,"Printing, Stamps & Stationery"
440,Rates
441,Rents
442,Rent - Carparking
443,Rent - Conference Facility
444,Rent - Office
445,Rent - Plant & Equipment
450,Repairs & Maintenance
451,Research & Development
452,Resource Materials
456,Security
457,Staff  Expenses
458,Staff Training
460,Subcontractors
462,Subscriptions
464,"Telephone, Tolls & Internet"
465,Tendering
469,Travel - National
470,Travel - International
473,Valuation Fees
475,Wages & Salaries
476,Realised capital profits
476/00,Opening Balance
476/01,Land
476/02,Buildings
476/04,Motor Vehicles
476/06,Furniture & Fittings
476/08,Office Equipment
476/10,Plant & Equipment
476/ZZ,*** DEPRECIATION [477 - 479] ***
477,Depreciation as per Schedule
477/01,Land
477/02,Buildings
477/04,Motor Vehicles
477/06,Furniture & Fittings
477/08,Office Equipment
477/10,Plant & Equipment
478,Depreciation - Loss on Sale
478/01,Land
478/02,Buildings
478/04,Motor Vehicles
478/06,Furniture & Fittings
478/08,Office Equipment
478/10,Plant & Equipment
478/98,Deferred Tax
479,Depreciation Recovered
479/01,Land
479/02,Buildings
479/04,Motor Vehicles
479/06,Furniture & Fittings
479/08,Office Equipment
479/10,Plant & Equipment
48+,"*** TAX ADJUSTMENTS, PROVISIONS ETC [480 - 482] ***"
480,Tax Adjustments
480/01,Tax Provision
480/02,Tax effect of permanent differences
480/03,Income tax attributable to extraordinary items
480/04,Taxation adjustments prior years
480/05,Taxation adjustment for Loss B/Fwd
480/98,Deferred Tax
483,Impairment
483/01,"- Property, Land & Buildings"
483/10,- Plant & Equipment
483/20,- Other
484/ZZ,*** NON-DEDUCTIBLE EXPENSES [485 - 489] ***
485,Non-deductible donations
490/ZZ,*** EXTRAORDINARY ITEMS [491 - 493] ***
491,Extraordinary Item
494,Shareholders' Salaries
494/01,Shareholder 1
494/02,Shareholder 2
494/03,Shareholder 3
494/ZZ,*** SPARE [495-499]
50+,*** SHAREHOLDER ACCOUNTS [500 - 589] ***
501,Shareholder 1
501/01,Opening Balance
501/05,Cash Deposits
501/50,Cash Drawings
501/55,Terminal tax paid
501/56,Provisional tax paid
501/57,Earner Premium
502,Shareholder 2
502/01,Opening Balance
502/05,Cash Deposits
502/50,Cash Drawings
502/55,Terminal tax paid
502/56,Provisional tax paid
502/57,Earner Premium
59+,*** DETAILED INTERCOMPANY ACCOUNTS [590 - 599] ***
590,Inter Company Current Account
590/01,Opening Balance
590/05,Cash Deposits
590/50,Cash withdrawals
591,Inter Company Current Account 1
591/01,Opening Balance
591/05,Cash Deposits
591/50,Cash withdrawals
592,Inter Company Current Account 2
592/01,Opening Balance
592/05,Cash Deposits
592/50,Cash withdrawals
60+,*** CURRENT ASSETS [600 - 729] ***
60+/++,*** BANK A/CS & OTHER 'SWINGING' A/CS [600 - 629] ***
600,Bank - Cheque Account
601,Bank - Savings account
602,Bank - Imprest Account
603,Petty Cash
628,Company Current Account 1
629,Company Current Account 2
63+,*** GST [630 - SUBCODED] ***
630,GST
630/00,GST Ledger Adjustments
630/01,GST Outputs
630/02,GST Inputs
630/03,GST Payments
630/04,GST Refunds
630/05,GST on FBT  [Box 9]
630/06,GST Dr Adjustments  [Box 10]
630/10,GST on Imports  [Box 14]
630/11,GST Cr Adjustments  [Box 14]
630/ZZ,*** TAX [631 - SUBCODED] ***
631,Taxation
631/00,Taxation - Last years Balance
631/01,Tax Provision
631/02,RWT Paid
631/03,Provisional Tax paid
631/04,Terminal Tax paid
631/05,Imputation Credits
631/06,Tax adjustments
631/98,Deferred Tax Asset
631/ZZ,*** OTHER CURRENT ASSETS [632 - 699] ***
635,Accounts Receivable
640,Payments in Advance
70+,*** TRADING STOCK [700 - 729] ***
720,Stock on Hand - Raw Materials
722,Stock on Hand - Finished Goods
728,Work in Progress
73+,*** NON-CURRENT ASSETS [730 - 799] ***
73+/++,*** FIXED ASSETS [730 - 749] ***
731,Land
731/01,B/Fwd Cost
731/02,Purchases
731/03,Sales
731/04,Accumulated Depreciation
731/05,Revaluation
731/08,Accumulated Impairment Losses
732,Buildings
732/01,B/Fwd Cost
732/02,Purchases
732/03,Sales
732/04,Accumulated Depreciation
732/05,Revaluation
732/08,Accumulated Impairment Losses
734,Motor Vehicles
734/01,B/Fwd Cost
734/02,Purchases
734/03,Sales
734/04,Accumulated Depreciation
734/05,Revaluation
734/08,Accumulated Impairment Losses
736,Furniture & Fittings
736/01,B/Fwd Cost
736/02,Purchases
736/03,Sales
736/04,Accumulated  Depreciation
736/05,Revaluation
736/08,Accumulated Impairment Losses
738,Office Equipment
738/01,B/Fwd Cost
738/02,Purchases
738/03,Sales
738/04,Accumulated Depreciation
738/05,Revaluation
738/08,Accumulated Impairment Losses
740,Plant & Equipment
740/01,B/Fwd Cost
740/02,Purchases
740/03,Sales
740/04,Accumulated Depreciation
740/05,Revaluation
740/08,Accumulated Impairment Losses
75+,*** INVESTMENTS [750 - 779] ***
750,Listed Shares
750/01,- Company 1
750/02,- Company 2
78+,*** INVESTMENT PROPERTY [780 - 789] ***
780,Property address
780/01,B/Fwd Cost
780/02,Purchases
780/03,Sales
780/04,Accumulated Depreciation
780/05,Revaluation
780/08,Accumulated Impairment Losses
781,Property address
781/01,B/Fwd Cost
781/02,Purchases
781/03,Sales
781/04,Accumulated Depreciation
781/05,Revaluation
781/08,Accumulated Impairment Losses
79+,*** INTANGIBLES [790 - 799] ***
790,Goodwill
791,Preliminary Expenses
799,Research & Development
80+,*** CURRENT LIABILITIES [800 - 849] ***
80+/++,"OTHER CURRENT LIAB, A/CS PAYABLE ETC [800 - 848] ***"
800,Accounts Payable
801,Accrued Expenses
810,Current Loan 1
810/01,Opening Balance
810/02,Advance
810/03,Interest
810/04,Payments
811,Current Loan 2
811/01,Opening Balance
811/02,Advance
811/03,Interest
811/04,Payments
830,Provision For Dividend
833,Other current provision
833/00,- Opening Balance for the year
833/01,- Provisions added
833/02,- Provisions used
833/03,- Unused Provisions reversed
837,Provision for Holiday Pay
837/00,- Opening Balance for the year
837/01,- Provisions added
837/02,- Provisions used
837/03,- Unused Provisions reversed
838,Provision for Sick Pay
838/00,- Opening Balance for the year
838/01,- Provisions added
838/02,- Provisions used
838/03,-  Unused Provisions reversed
839,Provision for Long Service Leave
839/00,- Opening Balance for the year
839/01,- Provisions added
839/02,- Provisions used
839/03,- Unused Provisions reversed
840,Receipts in advance
849,Current Portion Term Loans etc
849/01,HP No 1 ex 901/05
849/02,HP No 2 ex 902/05
849/10,Term Loan No 1 ex 850/05
849/11,Term Loan No 2 ex 851/05
85+,*** NON-CURRENT LIABILITIES [850 - 909] ***
85+/++,*** TERM LOANS FROM BANK ETC [850 - 889] ***
850,Term Loan No 1
850/00,Security - First Ranking Debenture
850/01,Opening Balance
850/02,Advance amount
850/03,Interest Charges
850/04,Payments Made
850/05,Tfr Current Portion to 849/10
850/06,Tfr 1-5 Yr Portion to 850/11
850/11,1-5 Yr Portion
851,Term Loan No 2
851/00,Security -
851/01,Opening Balance
851/02,Advance
851/03,Interest
851/04,Payments
851/05,Tfr Current Portion - to 849/11
851/06,Tfr 1-5 Yr Portion to 850/11
851/11,1-5 Yr Portion
89+,*** PROVISIONS [890 - 899]***
890,Provision for Holiday Pay
890/00,- Opening Balance for the year
890/01,- Provisions added
890/02,- Provisions used
890/03,- Unused Provisions reversed
891,Provision for Sick Pay
891/00,- Opening Balance for the year
891/01,- Provisions added
891/02,- Provisions used
891/03,- Unused Provisions reversed
892,Provision for Long Service Leave
892/00,- Opening Balance for the year
892/01,- Provisions added
892/02,- Provisions used
892/03,- Unused Provisions reversed
895,Other non-current provision
895/00,- Opening Balance for the year
895/01,- Provisions added
895/02,- Provisions used
895/03,- Unused Provisions reversed
90+,*** HIRE PURCHASE / FINANCE LEASE [900 - 909] ***
901,HP No 1
901/00,Description of Security
901/01,Opening Balance
901/02,Advance amount
901/03,Interest Charges
901/04,Payments Made
901/05,Tfr Current Portion to 849/01
901/06,Tfr 1-5 Yr Portion to 901/11
901/11,1-5 Yr Portion
902,HP No 2
902/00,Description of Security
902/01,Opening Balance
902/02,Advance Amount
902/03,Interest charges
902/04,Payments Made
902/05,Tfr Current Portion to  849/02
902/06,Tfr 1-5 Yr Portion to 902/11
902/11,1-5 Yr Portion
91+,*** EQUITY [910 - 950] ***
91+/++,*** CAPITAL [910 - 919] ***
910,Issued Capital
910/01,"x,xxx A Ordinary Shares"
910/02,"x,xxx B Ordinary Shares"
910/03,"x,xxx C Ordinary Shares"
911,Uncalled Capital
911/01,A Ords
911/02,B Ords
911/03,C Ords
912,Unpaid Capital
912/01,A Ords
912/02,B Ords
912/03,C Ords
919,Owner Contributions
919/01,Owner Contributions - A Ords
919/02,Owner Contributions - B Ords
919/03,Owner Contributions - C Ords
92+,*** REALISED CAPITAL RESERVES [920 - 929] ***
920,Realised Reserve 1
920/00,- Opening Balance
920/01,- Movement 1
920/02,- Movement 2
920/03,- Movement 3
93+,*** UNREALISED CAPITAL RESERVES [930 - 948] ***
930,Unrealised Reserve 1
930/00,- Opening Balance
930/01,- Movement 1
930/02,- Movement 2
930/03,- Movement 3
948/ZZ,*** RETAINED EARNINGS [949] ***
949,Retained Earnings
950,Dividends Paid
950/01,Dividends A Shares
950/02,Dividends B Shares
96Z,--- INFORMATION ACCOUNTS [970 - 999] ***
990,Adjustment for Cash Flow Statement
990/01,GST on Rent
990/10,GST on Asset Sales
990/11,GST on Asset Purchases
990/20,Investing - Purchase of Investments
990/21,Investing - Sale of Investments
990/25,Investing - Purchase of Intangibles
990/26,Investing - Sale of Intangibles
990/51,GST Output adjustments
990/52,GST Input adjustments
990/70,Accounts Payable - Operating adjustment
990/71,Accounts Payable - Asset Purchases
990/80,Interest Received - Operating adjustment
990/81,Interest Received - Investing
990/82,Interest Received - Financing
990/85,Interest Paid - Operating adjustment
990/86,Interest Paid - Investing
990/87,Interest Paid - Financing
990/90,Dividends Received - Operating adjustment
990/91,Dividends Received - Investing
990/92,Dividends Received - Financing
990/99,Adjustment on Cash Flow Stmt clearing account
994,"Unearned Interest -  Term Loans, Finance Leases, HPs"
994/00,"- Finance Leases, HPs"
994/01,Unearned interest < 1 yr
994/03,Unearned interest 1-5 yrs
994/05,Unearned interest > 5 yrs
994/20,- Term Loans
994/21,Unearned interest < 1 yr
994/23,Unearned interest 1-5 yrs
994/25,Unearned interest > 5 yrs
994/99,Unearned interest clearing balance
995,Directors Remuneration
995/01,Director #1
995/02,Director #2
995/99,Directors Balance Account
996,Reporting Flags
996/02,Qualifying Entity
996/05,Contingent Liabilities
996/80,Imputation Credit Account
996/99,Balance Account for flags
997,Transfers
998,Suspense