001,Master LC - Vers AUS 2007.2 10+,*** LIVESTOCK ACCOUNTS [100 - 169] *** 10+/++,*** LIVESTOCK - CATTLE *** 100,Sales - Cattle 101,Deaths - Cattle 102,Killed for Rations - Cattle 103,Opening Stock - Cattle 104,Purchases - Cattle 105,Natural Increase - Cattle 106,Closing Stock - Cattle 109,Gross Profit - Cattle Trading 11+,*** LIVESTOCK - SHEEP *** 110,Sales - Sheep 111,Deaths - Sheep 112,Killed for Rations - Sheep 113,Opening Stock - Sheep 114,Purchases - Sheep 115,Natural Increase - Sheep 116,Closing Stock - Sheep 119,Gross Profit - Sheep Trading 12+,*** LIVESTOCK - HORSES *** 120,Sales - Horses 121,Deaths - Horses 122,Killed for Rations - Horses 123,Opening Stock - Horses 124,Purchases - Horses 125,Natural Increase - Horses 126,Closing Stock - Horses 129,Gross Profit - Horse Trading 13+,*** LIVESTOCK - PIGS *** 130,Sales - Pigs 131,Deaths - Pigs 132,Killed for Rations - Pigs 133,Opening Stock - Pigs 134,Purchases - Pigs 135,Natural Increase - Pigs 136,Closing Stock - Pigs 139,Gross Profit - Pig Trading 14+,*** LIVESTOCK (TYPE) *** 140,Sales - 141,Deaths - 142,Killed for Rations - 143,Opening Stock - 144,Purchases - 145,Natural Increase - 146,Closing Stock - 149,Gross Profit - (Type) Trading 15+,*** LIVESTOCK (TYPE) *** 150,Sales - 151,Deaths - 152,Killed for Rations - 153,Opening Stock - 154,Purchases - 155,Natural Increase - 156,Closing Stock - 159,Gross Profit - (Type) Trading 16+,*** LIVESTOCK - (TYPE) *** 160,Sales - 161,Deaths - 162,Killed for Rations - 163,Opening Stock - 164,Purchases - 165,Natural Increase - 166,Closing Stock - 169,Gross Profit - (Type) Trading 17+,*** OTHER FARM INCOME [170 - 189] *** 170,Agistment 171,Barley 172,Contracting 173,Eggs & Poultry 175,Grain 176,Hay 178,Milk 179,Oats 180,Plant Hire 182,Seed 183,Skins 184,Stud Fees 186,Wheat 187,Wool 19+,*** PROFESSIONAL INCOME [190 - 196] *** 190,Commissions Received 191,Consulting Fees 192,Management Fees 193,Patient Fees 194,Professional Fees 196,*** NON-TRADING INCOME [197 - 209] *** 197,Discounts Received 198,Dividends Received 198/01, - Related Corporations 198/02, - Other Corporations 198/20, - Associated Companies 199,Interest Received 199/01, - Related Corporations 199/02, - Other Corporations 199/20, - Associated Companies 199/21, - Directors 200,Lease Rentals 201,Rebates 202,Recoveries 202/01, - Bad Debts 202/02, - Insurance 203,Royalties 204,Movement in Net Market Values 204/00,Unrealised Investments held at Reporting Date 204/01, - Government Securities 204/02, - Description 204/30, - Investments Realised 204/31, - Government Securities 204/32, - Description 204/60,Unrealised Other Assets held at Reporting Date 204/61, - Plant & Equipment 204/62, - Description 204/80, - Other Assets Realised 204/81, - Plant & Equipment 204/82, - Description 205,Other Revenue 205/01, - Proceeds from Insurance Policies 205/02, - Description 206,Government Subsidies 206/01, - Government Subsidies 206/02, - Government Industry Payment - Primary Producer 206/03, - Government Industry Payment - Other 208,Profit (Loss) on Disposal of Investments 209,Foreign Currency Exchanges 209/00,Foreign Currency Exchange Gain (Loss) Clearing Account 209/01, - Foreign Currency Exchange Gain 209/02, - Foreign Currency Exchange Loss 209/03, - Foreign Currency Translation Gain from Speculative Dealin 209/04, - Foreign Currency Translation Loss from Speculative Dealin 21+,*** SALE OF NON-CURRENT ASSETS [210 - 215] *** 210,Capital Gain(Loss) on Sale of Non-current Assets 211,Profit on Sale of Non-current Assets 212,Loss on Sale of Non-current Assets 213,Asset Realisation Account 214,Proceeds on Sale of Non-current Assets 215,*** RENTAL ACCOUNTS [216 - 229] *** 216,PROPERTY NAME(S) 217,Rent Received 219,Agent's Fees 220,Commission 221,Depreciation 222,Impairment 223,Interest 224,Land Tax 226,Rates 227,Repairs & Maintenance 228,Sundry Expenses 23+,*** TRADING ACCOUNTS [230 - 279] *** 230,Sales 231,Sales 232,Sales 233,Sales 234,Sales 235,Sales 236,Sales 240,Sales Tax 241,Sales Tax 242,Sales Tax 243,Sales Tax 244,Sales Tax 245,Sales Tax 246,Sales Tax 250,Opening Stock 251,Opening Stock 252,Opening Stock 253,Opening Stock 254,Opening Stock 255,Opening Stock 256,Opening Land Held for Resale 256/01, - Acquisition Costs 256/02, - Development Costs 256/03, - Rates & Taxes 256/04, - Capitalised Interest 256/05, - Description 257,Opening Finished Goods 258,Opening Raw Materials 259,Opening Work in Progress 260,Closing Stock 261,Closing Stock 262,Closing Stock 263,Closing Stock 264,Closing Stock 265,Closing Stock 266,Closing Land Held for Resale 266/01, - Acquisition Costs 266/02, - Development Costs 266/03, - Rates & Taxes 266/04, - Capitalised Interest 266/05, - Description 267,Closing Finished Goods 268,Closing Raw Materials 269,Closing Work in Progress 270,Purchases 271,Purchases 272,Purchases 273,Purchases 274,Purchases 275,Purchases 276,Purchases 28+,*** MANUFACTURING COSTS [280 - 299] *** 281,Aids to Manufacturing 282,Impairment 283,Depreciation 284,Direct Wages 285,Expendable Stores 286,Freight & Cartage 288,Light & Power 290,Payroll Tax 292,Raw Materials 293,Repairs & Maintenance 295,Subcontractors 30+,*** OVERHEAD EXPENSES [300 - 479] *** 300,Accountancy Fees 301,Administration Costs 302,Advertising 303,Agistment 304,Amortisation 304/01, - Borrowing Costs 304/02, - Leased Assets 304/03, - Leasehold Improvements 304/04, - Goodwill 304/05, - Trademarks 304/06, - Patents 304/07, - Goodwill on Consolidation 304/08, - Research & Development 304/09, - Debenture Issue Expenses 304/10, - Exploration Expenditure 307,Auditor's Remuneration 307/01, - Audit & review of financial reports 307/02, - Other Services 308,Bad Debts Written Off 309,Bank Charges 310,Borrowing Costs 312,Calf Food 314,Cleaning 315,Collection Costs 316,Commission Paid 317,Consultancy Fees 318,Contract Work 319,Crop Spraying 322,Dam Cleaning 323,Dam Sinking 324,Dairy Expenses 325,Data Processing Charges 326,Debt Collection 327,Delivery Costs 329,Diminution in Value of Investments 330,Depreciation 331,Depreciation - Property Improvements 332,Depreciation - Buildings 333,Depreciation - Plant & Equipment 334,Depreciation - Motor Vehicles 335,Depreciation - Office Furniture & Equipment 336,Depreciation - Furniture & Fittings 337,Depreciation - Staff Amenities 338,Depreciation - Library 339,Depreciation - Pooled Assets 339/01, ****** UCA Pool Only ******* 339/02, - Low Value Pool 339/10, ****** STS Pools Only ******* 339/11, - General Pool 339/12, - Long Life Pool 340,Directors' Emoluments 341,Directors' Fees 342,Directors' Salaries 343,Directors' Superannuation 344,Direct Investment Expenses 344/01, - Brokerage 344/02, - Realisation Expenses 344/03, - Description 345,Discounts Allowed 346,Donations 347,Doubtful Debts 348,Drench Dips & Veterinary Supplies 349,Drugs 352,Electricity 353,Less: Private Use 356,Employees' Amenities 357,Employees' Rations 358,Entertainment Expenses 360,Exploration Expenditure 361,Farm Management 362,Fees & Permits 363,Fertiliser 364,Filing Fees 365,Fire Brigade Fees 366,Flowers & Decorations 367,Fodder 368,Freight & Cartage 369,Fringe Benefits Tax 370,Fuel & Oil 371,Gas 372,General Expenses 373,Goodwill Written Off 374,Hay Baling 375,Hay Cartage 376,Herd Testing 377,Hire of Plant & Equipment 378,Hire Purchase Charges 379,Holiday Pay 380,Impairment 380/00,Impairment 380/01, - Property Land & Buildings 380/02,Impairment - Buildings 380/03,Impairment - Plant & Equipment 380/04,Impairment - Motor Vehicles 380/05,Impairment - Office Furniture and Equipment 380/06,Impairment - Furniture & Fittings 380/07,Impairment - Staff Amenities 380/08,Impairment - Library 380/10, - Plant & Equipment 380/20, - Other 380/21,Impairment - Borrowing Costs 380/22,Impairment - Leased Assets 380/23,Impairment - Leasehold Improvements 380/24,Impairment - Goodwill 380/25,Impairment - Trademarks 380/26,Impairment - Patents 380/27,Impairment - Goodwill on Consolidation 380/28,Impairment - Research & Development 380/29,Impairment - Debenture Issue Expenses 380/30,Impairment - Exploration Expenditure 381,Insurance 383,Interest Paid 383/01, - Related Corporations 383/02, - Other Persons/Corporations 383/20, - Associated Companies 383/21, - Entities Subject to Common Control 383/22, - Other Related Parties 384,Irrigation Expenses 386,Land Tax 387,Laundry & Dry Cleaning 388,Leasing Charges 388/01, - Finance Lease Rental 388/02, - Finance Lease Charges 388/03, - Operating Lease Rental 388/04, - Contingent Lease Rentals 388/05, - Rental expense for sub-lease 388/06, - Contingent rentals on finance leases 389,Legal Costs 390,Licensing Fees 391,Light & Power 392,Livestock Expenses 393,Locum Fees 394,Long Service Leave 396,Magazines Journals & Periodicals 397,Medical Supplies 399,Motor Vehicle Expenses 400,Motor Vehicle Expenses 400/01, - Petrol & Oil 400/02, - Registration & Insurance 400/03, - Repairs & Maintenance 400/04, - Running Expenses 401,Less Private Use 402,Newspapers 403,Night Patrol 404,Packing Materials 405,Patent Fees 406,Payroll Tax 407,Permits Licences & Fees 408,Pest Control 409,Petty Cash Expenditure 410,Plans & Permits 411,Postage 414,Printing & Stationery 415,Professional Fees 416,Protective Clothing 422,Rates & Taxes 423,Rebates 424,Receipts Duty 425,Recorded Music Rental 426,Registration Fees 427,Rent 428,Repairs & Maintenance 429,Research & Development Costs 430,Road Tax 431,Royalties 432,Salaries 433,Salaries & Wages 435,Security Costs 436,Seed 437,Selling Commission 438,Selling Expenses 439,Service Charges 440,Share Farming 441,Shearing & Crutching 443,Show Expenses 444,Sick Leave 445,Signwriting 446,Soil Conservation 447,Spraying 448,Staff Training & Welfare 449,Stamp Duty 451,Stocktaking Expenses 453,Storage Fees 454,Subscriptions 455,Sundry Expenses 456,Superannuation Contributions - Directors 457,Superannuation Contributions - Employees 458,Superannuation Contributions 460,Telephone 461,Telex 462,Tool Replacement 464,Travelling Expenses 465,Travelling & Entertainment 468,Uniforms 469,Veterinary Expenses 470,Wages 471,Waste Disposal 473,Wool Classing 474,Wool Core Testing 475,Wool Packs 476,Workshop Expenses 477,Wrapping & Packing 47z,*** APPROPRIATION & PROVISION ACCOUNTS [480 - 499] *** 480,Income Tax Expense 481,Underprovision for Income Tax Last Year 482,Interim Dividend Paid 482/01,Fully Franked 482/02,Unfranked 482/03,Franked to ..... 482/04,Preference Dividend Fully Franked 482/05,Preference Dividend Unfranked 482/06,Preference Dividend Franked to .... 483,Proposed Final Dividend 483/01,Fully Franked 483/02,Unfranked 483/03,Franked to ..... 483/04,Preference Dividend Fully Franked 483/05,Preference Dividend Unfranked 483/06,Preference Dividend Franked to .... 484,Overprovision for Dividend Last Year 486,Extraordinary Items 486/01,Description 486/02,Description 486/03,Description 486/04,Description 486/05,Description 487,Income Tax Applicable Thereto 487/01,Tax on 486 01 487/02,Tax on 486 02 487/03,Tax on 486 03 487/04,Tax on 486 04 487/05,Tax on 486 05 49+,*** Transfer To/From Reserves *** 495,Transfer To Reserves 495/01,Transfer to General Reserve 495/02,Transfer to Capital Redemption Reserve 495/03,Transfer to Asset Revaluation Reserve 495/04,Transfer to Share Premium Reserve 495/05,Transfer to Forfeited Shares Reserve 495/06,Transfer to Stock Revaluation Reserve 495/07,Transfer to Livestock Revaluation Reserve 495/08,Transfer to Investment Fluctuation Reserve 496,Transfer From Reserves 496/01,Transfer from General Reserve 496/02,Transfer from Capital Redemption Reserve 496/03,Transfer from Asset Revaluation Reserve 496/04,Transfer from Share Premium Reserve 496/05,Transfer from Forfeited Shares Reserve 496/06,Transfer from Stock Revaluation Reserve 496/07,Transfer from Livestock Revaluation Reserve 496/08,Transfer from Investment Fluctuation Reserve 497,Minority Interest 498,Retrospective Adjustments 498/01,Building Depreciation 498/02,Impairment 599,*** SHAREHOLDERS' EQUITY *** 599/++,*** SE - SHARE CAPITAL [600 - 619] *** 601,Ordinary A Class Shares 601/00,Authorised Ordinary A Class Shares 601/01,Unissued Ordinary A Class Shares 601/02,Uncalled Ordinary A Class Shares 601/03,Issued Ordinary A Class Shares 602,Ordinary B Class Shares 602/00,Authorised Ordinary B Class Shares 602/01,Unissued Ordinary B Class Shares 602/02,Uncalled Ordinary B Class Shares 602/03,Issued Ordinary B Class Shares 603,Ordinary C Class Shares 603/00,Authorised Ordinary C Class Shares 603/01,Unissued Ordinary C Class Shares 603/02,Uncalled Ordinary C Class Shares 603/03,Issued Ordinary A Class Shares 604,Preference Shares of $ 604/00,Authorised Preference Shares of $ 604/01,Unissued Preference Shares of $ 604/02,Uncalled Preference Shares of $1 604/03,Issued Preference Shares of $ 605,Preference Shares of $ 605/00,Authorised Preference Shares of $ 605/01,Unissued Preference Shares of $ 605/02,Uncalled Preference Shares of $1 605/03,Issued Preference Shares of $ 62+,*** SE - RESERVES [620 - 634] *** 621,Asset Revaluation Reserve 621/00,Opening Balance for the year 621/01,Movement 1 621/02,Movement 2 621/03,Movement 3 622,Capital Redemption Reserve 622/00,Opening Balance for the year 622/01,Movement 1 622/02,Movement 2 622/03,Movement 3 623,Forfeited Shares Reserve 623/00,Opening Balance for the year 623/01,Movement 1 623/02,Movement 2 623/03,Movement 3 624,General Reserve 624/00,Opening Balance for the year 624/01,Movement 1 624/02,Movement 2 624/03,Movement 3 625,Investment Fluctuation Reserve 625/00,Opening Balance for the year 625/01,Movement 1 625/02,Movement 2 625/03,Movement 3 626,Livestock Revaluation Reserve 626/00,Opening Balance for the year 626/01,Movement 1 626/02,Movement 2 626/03,Movement 3 627,Financial Assets Reserve 627/00,Opening Balance for the year 627/01,Movement 1 627/02,Movement 2 627/03,Movement 3 628,Share Premium Reserve 628/00,Opening Balance for the year 628/01,Movement 1 628/02,Movement 2 628/03,Movement 3 629,Stock Revaluation Reserve 629/00,Opening Balance for the year 629/01,Movement 1 629/02,Movement 2 629/03,Movement 3 630,Trading Stock Revaluation Reserve 630/00,Opening Balance for the year 630/01,Movement 1 630/02,Movement 2 630/03,Movement 3 634,*** CONSOLIDATION ACCOUNTS [635 - 637] *** 635,Minority shareholders' interest in subsidiaries 637,*** SE - RETAINED PROFITS [638 - 639] *** 638,Retained Profits - Beginning of Year 639,Profits Earned This Year 64+,*** CURRENT ASSETS *** 64+/++,*** CA - CASH [640 - 653] *** 640,Cash on Hand 642,Deposits 643,Deposits at Call 644,Deposits on Contracts 645,Deposits with Building Societies 646,Deposits with Savings Banks 648,Petty Cash Imprest 653,*** CA - RECEIVABLES [654 - 666] *** 655,Bills Receivable 656,Term Debtors 657,Provision for Unearned Revenue 658,Short-term Deposits 660,Sundry Debtors 661,Less Provision for Doubtful Debts 662,Trade Debtors 663,Less Provision for Doubtful Debts 664,Other Debtors 666,*** CA - INVESTMENTS [667 - 679] *** 668,Debentures in Listed Companies 669,Debentures in Unlisted Companies 671,Equity in Joint Venture 672,Equity in Partnership 674,Government Securities 675,Shares in Associated Companies 675/01, - Shares in Associated Companies 675/02, - Less Provision for Diminution in Value 676,Shares in Listed Companies 676/01, - Shares in Listed Companies 676/02, - Less Provision for Diminution in Value 677,Shares in Unlisted Companies 677/01, - Shares in Unlisted Companies 677/02, - Less Provision for Diminution in Value 678,Shares in Other Companies 678/01, - Shares in Other Companies 678/02, - Less Provision for Diminution in Value 68+,*** CA/CL - BANK ACCOUNTS [680 - 689] *** 680,Cash at Bank 681,Cash at Bank 682,Cash at Bank 683,Cash at Bank 684,Cash at Bank 685,Stock & Station Agent Account 686,Cash at Bank 687,Cash at Bank 688,Cash at Bank 689,Cash at Bank 69+,*** CA/CL - RECEIVABLES (LOAN ACCOUNTS) [690 - 699] *** 690,Amounts Receivable from Subsidiaries 692,Loans at Call 693,Loans to Directors 694,Loans to Employees 695,Loans - Secured 696,Loans - Unsecured 698,Partners' Loans 70+,*** CA - OTHER [700 - 709] *** 701,Accrued Income 706,Prepayments 708,Prepaid Borrowing Expenses 709,Less Amortisation 71+,*** CA - INVENTORIES [710 - 729] *** 710,Stock on Hand - Cattle 711,Stock on Hand - Sheep 712,Stock on Hand - Horses 713,Stock on Hand - Pigs 714,Stock on Hand - Type 715,Stock on Hand - Type 716,Stock on Hand - Type 720,Stock on Hand 721,Stock on Hand 722,Stock on Hand 723,Stock on Hand 724,Stock on Hand 725,Stock on Hand 726,Land Held for Resale 726/01, - Acquisition Costs 726/02, - Development Costs 726/03, - Rates & Taxes 726/04, - Capitalised Interest 726/05, - Description 727,Finished Goods 728,Raw Materials 729,Work in Progress 73+,*** NON-CURRENT ASSETS *** 73+/++,*** NCA - PROPERTY PLANT & EQUIPMENT [730 - 779] *** 730,Freehold Land 731,Freehold Land 732,Freehold Land 736,Leasehold Land 737,Less Accumulated Amortisation & Impairment 737/00,Less Accumulated Amortisation 737/01,Less Accumulated Impairment 738,Property Improvements 739,Less Accumulated Depreciation & Impairment 739/00,Less Accumulated Depreciation 739/01,Less Accumulated Impairment 740,Buildings 741,Less Accumulated Depreciation & Impairment 741/00,Less Accumulated Depreciation 741/01,Less Accumulated Impairment 742,Plant & Equipment 743,Less Accumulated Depreciation & Impairment 743/00,Less Accumulated Depreciation 743/01,Less Accumulated Impairment 744,Motor Vehicles 745,Less Accumulated Depreciation & Impairment 745/00,Less Accumulated Depreciation 745/01,Less Accumulated Impairment 746,Office Furniture & Equipment 747,Less Accumulated Depreciation & Impairment 747/00,Less Accumulated Depreciation 747/01,Less Accumulated Impairment 748,Furniture & Fittings 749,Less Accumulated Depreciation & Impairment 749/00,Less Accumulated Depreciation 749/01,Less Accumulated Impairment 750,Staff Amenities 751,Less Accumulated Depreciation & Impairment 751/00,Less Accumulated Depreciation 751/01,Less Accumulated Impairment 752,Library 753,Less Accumulated Depreciation & Impairment 753/00,Less Accumulated Depreciation 753/01,Less Accumulated Impairment 755,Less Accumulated Depreciation & Impairment 757,Less Accumulated Depreciation & Impairment 760,Plant and Equipment under Lease 761,Less Accumulated Amortisation & Impairment 761/00,Less Accumulated Amortisation 761/01,Less Accumulated Impairment 762,Other Assets under Lease 763,Less Accumulated Amortisation & Impairment 763/00,Less Accumulated Amortisation 763/01,Less Accumulated Impairment 774,Low Value Pool 776,General Pool 778,Long Life Pool 78+,*** NCA - INVESTMENTS [780 - 799] *** 782,Debentures in Listed Companies 783,Debentures in Unlisted Companies 785,Equity in Joint Venture 786,Equity in Partnership 788,Government Bonds 789,Government Securities 792,Options in Listed Companies 793,Options in Unlisted Companies 794,Shares in Associated Companies 794/01, - Shares in Associated Companies 794/02, - Less Provision for Diminution in Value 795,Shares in Listed Companies 795/01, - Shares in Listed Companies 795/02, - Less Provision for Diminution in Value 796,Shares in Unlisted Companies 796/01, - Shares in Unlisted Companies 796/02, - Less Provision for Diminution in Value 797,Shares in Other Companies 797/01, - Shares in Other Companies 797/02, - Less Provision for Diminution in Value 798,Shares in Subsidiaries 798/01, - Shares in Subsidiaries 798/02, - Less Provision for Diminution in Value 799/ZZ,*** NCA - INVESTMENT PROPERTY (800 - 809) *** 800,Investment Property 800/00,Balance at beginning of year 800/01,Additions from additional expenditure 800/02,Fair value adjustments 800/03,Transfers 800/04,Other changes 802,Investment Property 804,Investment Property 81+,*** NCA - RECEIVABLES [810 - 819] 816,Term Debtors 817,Provision for Unearned Income 82+,*** NCA - RECEIVABLES (LOAN ACCOUNTS) [820 - 839] *** 821,Advance 822,Advance 823,Advance to Subsidiary 825,Loans 826,Loans to Directors 827,Loans to Employees 829,Loans - Secured 830,Loans - Unsecured 84+,*** NCA - INVENTORIES [840 - 849] *** 845,Land Held for Resale 845/01, - Acquisition Costs 845/02, - Development Costs 845/03, - Rates & Taxes 845/04, - Capitalised Interest 845/05, - Description 85+,*** NCA - INTANGIBLES [850 - 859] *** 851,Formation Expenses 853,Goodwill 854,Less Accumulated Impairment Losses 855,Patents & Trademarks 856,Less Accumulated Impairment Losses 857,Goodwill on Consolidation 858,Less Accumulated Impairment Losses 86+,*** NCA - OTHER [860 - 869] *** 860,Deferred Tax Asset 861,Development Expenditure 862,Less Accumulated Impairment Losses 863,Exploration Expenditure 863/01, - Exploration & Evaluation Phase 863/02, - Development Phase 863/03, - Production Phase 864,Less Accumulated Impairment Losses 865,Debenture Issue Expenses 866,Less Accumulated Impairment Losses 86z,*** CURRENT LIABILITIES *** 86z/zz,*** CL - CREDITORS & BORROWINGS [870 - 899] *** 870,Shareholders Loans 870/01,- Shareholder No. 1 870/02,- Shareholder No. 2 870/03,- Shareholder No. 3 870/04,- Shareholder No. 4 870/05,- Shareholder No. 5 872,Bills Payable 874,Hire Purchase Liability 875,Less Unexpired Hire Purchase Liability 876,Hire Purchase Liability 877,Less Unexpired Hire Purchase Liability 879,Lease Liability 880,Lease Liability 882,Sundry Creditors 883,Trade Creditors 884,Other Creditors 886,Loans - Bank 887,Loans - Secured 888,Loans - Unsecured 889,Loans - Related Parties 90+,*** CL - PROVISIONS [900 - 909] *** 900,Blank Account 900/00,Opening Balance for the year 900/01,Provisions added 900/02,Provisions used 900/03,Unused provisions reversed 902,Provision for Dividend 902/00,Opening Balance for the year 902/01,Provisions added 902/02,Provisions used 902/03,Unused provisions reversed 903,Provision for Holiday Pay 903/00,Opening Balance for the year 903/01,Provisions added 903/02,Provisions used 903/03,Unused provisions reversed 904,Current Tax Liability 905,Provision for Long Service Leave 905/00,Opening Balance for the year 905/01,Provisions added 905/02,Provisions used 905/03,Unused provisions reversed 906,Provision for Sick Leave 906/00,Opening Balance for the year 906/01,Provisions added 906/02,Provisions used 906/03,Unused provisions reversed 907,Superannuation Contributions Surcharge 907/00,Opening Balance for the year 907/01,Provisions added 907/02,Provisions used 907/03,Unused provisions reversed 908,Provision for GST 908/01,Output Tax 908/02,Input Tax 908/03,Output Tax Adjustment 908/04,Input Tax Adjustment 908/05,Private Adjustment 908/10,Payment/Refund to ATO 91+,*** CL - OTHER [910 - 919] *** 911,Accrued Charges 913,Income in Advance 91z,*** NON-CURRENT LIABILITIES *** 91z/zz,*** NCL - CREDITORS & BORROWINGS [920 - 939] *** 920,Shareholders Loans 920/01,- Shareholder No. 1 920/02,- Shareholder No. 2 920/03,- Shareholder No. 3 920/04,- Shareholder No. 4 920/05,- Shareholder No. 5 921,Debentures - A Class 922,Debentures - B Class 924,Hire Purchase Liability 925,Less Unexpired Hire Purchase Liability 926,Hire Purchase Liability 927,Less Unexpired Hire Purchase Liability 929,Lease Liability 930,Lease Liability 932,Loans - Bank 933,Loans - Secured 934,Loans - Unsecured 935,Loans - Related Parties 936,Mortgage 937,Mortgage 939,Accounts Payable 93z,*** NCL - PROVISIONS [940 - 949] *** 940,Blank Account 940/00,Opening Balance for the year 940/01,Provisions added 940/02,Provisions used 940/03,Unused provisions reversed 943,Provision for Deferred Exchange Gains 943/00,Opening Balance for the year 943/01,Provisions added 943/02,Provisions used 943/03,Unused provisions reversed 944,Deferred Tax Liability 944/00,Opening Balance for the year 944/01,Provisions added 944/02,Provisions used 944/03,Unused provisions reversed 945,Provision for Long Service Leave 945/00,Opening Balance for the year 945/01,Provisions added 945/02,Provisions used 945/03,Unused provisions reversed 94z,*** NCL - OTHER [950 - 967] *** 965,*** Asset Purchases Control Account *** 969,SUSPENSE ACCOUNT (Balance Sheet) 96z,*** INFORMATION ACCOUNTS [970 - 999] *** 970,Provisions 970/00,Employee Entitlements 970/01,Opening Balance 970/02,Provisions Added 970/03,Provisions Used 970/04,Unused Provision Reversal 970/10,Dividends 970/11,Opening Balance 970/12,Provisions Added 970/13,Provisions Used 970/14,Unused Provision Reversal 970/20,Other Provisions 970/21,Opening Balance 970/22,Provisions Added 970/23,Provisons Used 970/24,Unused Provision Reversal 970/99,Clearing Balance 972,Investment Property 972/01,Additions 972/02,Disposals 972/03,Written Off 972/04,Transfer In / Out 972/05,Depreciation 972/06,Impairment 972/51,Tax Applicable to 972 01 972/52,Tax Applicable to 972 02 972/53,Tax Applicable to 972 03 972/99,Clearing Account 975,Finance Lease & Hire Purchase Commitments 975/00,Not later than one year 975/01,Later than one year but not later than five years 975/02,Later than five years 975/04,Less: Future Finance Charges 975/99,Clearing Balance 976,Operating Lease Commitments 976/00,Not later than one year 976/01,Later than one year but not later than five years 976/02,Later than five years 976/99,Clearing Balance 977,Capital Expenditure Commitments 977/00,Plant & Equipment Purchases 977/01,Capital Expenditure projects 977/02,Group share of joint venture expenditure commitments 977/50,Not later than one year 977/51,Later than one year but not later than two years 977/52,Later than two years but not later than five years 977/53,Later than five years 977/99,Clearing Balance 979,Borrowing costs attributable to assets 979/01,Freehold Land 979/02,Buildings 979/03,Plant & Equipment 979/04,Motor Vehicle 979/99,Clearing Account 984,Unit Trusts - Class of Units 984/01,Ordinary Units of $... 984/02,Class A Units of $... 984/03,Class B Units of $... 984/04,Description 984/05,Description 984/99,Clearing Balance 985,PP&E Reconciliation 985/00,Land & Buildings 985/01,Additions 985/02,Disposals 985/03,Written off 985/04,Transfers in/out of WIP 985/05,Depreciation 985/10,Plant & Equipment 985/11,Additions 985/12,Disposals 985/13,Written off 985/14,Transfers in/out of WIP 985/15,Depreciation 985/20,Pools 985/21,Additions 985/22,Disposals 985/23,Written off 985/24,Transfers in/out of WIP 985/25,Depreciation charge 985/99,Clearing balance 990,ProfitCents Information Accounts 990/01,Owners Compensation - Superannuation 990/02,Owners Compensation - Salaries 990/03,Owners Compensation - Motor Vehicle 990/10,Number of Employees # 990/99,Clearing Account 993,Information for Cash Flow Statement 993/00,Cash Flows from Operating Activities 993/23,GST Input Adjustments 993/24,GST Output Adjustments 993/30,Accounts Payable - Operating Adjustment 993/31,Accounts Payable - Asset Purchases 993/32,Interest Received - Operating Adjustment 993/33,Finance Costs - Operating Adjustment 993/34,Dividends Received - Operating Adjustment 993/40,Cash Flows from Investing Activities 993/42,Proceeds from Sale of Property Plant & Equipment 993/43,Proceeds from Sale of Property 993/44,Proceeds from Sale of Plant & Equipment 993/45,Proceeds from Sale of Investments 993/46,Proceeds from Sale of Goodwill 993/47,Proceeds from Sale of Patents & Trademarks 993/51,Interest Received 993/52,Dividends Received 993/53,Finance Costs 993/54,Payments for Formation Expenses 993/55,Payments for Property Plant & Equipment 993/56,Payments for Property 993/57,Payments for Plant & Equipment 993/58,Payments for Investments 993/59,Payments for Goodwill 993/60,Payments for Patents & Trademarks 993/61,Prepaid Borrowing Expenses Paid 993/62,Payments for Research & Development 993/66,Loans to Related Parties - Payments Made 993/67,Loans to Related Parties - Proceeds from Repayments 993/70,Cash Flows from Financing Activities 993/71,Proceeds from Issue of Shares 993/72,Proceeds from Settlement 993/74,Proceeds from Borrowings 993/75,Repayments of Borrowings 993/76,Receipts from Advances 993/79,Finance Costs 993/84,Private/Non-Business use Depreciation 993/85,Dividends Paid 993/98,Cash Flow Stmt Rounding Adjustment 993/99,Cash Flow Stmt Clearing Account 994,Franking Account 994/01,Franking Account Balance 994/99,Clearing Account 995,Income Tax Reconciliation Detail 995/01,Prima Facie Tax on profit from ordinary activities at 30% 995/02,Fringe Benefits Tax 995/03,Depreciation of Buildings 995/04,Amortisation of Goodwill 995/05,Amortisation of Leasehold Improvements 995/06,Other Non Allowable Items 995/07,Diminution in Value of Non-Current Assets 995/08,Under Provision for Income Tax 995/09,Superannuation Contributions Surcharge 995/20,Rebateable Fully Franked Dividends 995/21,Capital Profits not Subject to Income Tax 995/22,Foreign Currency Exchange Profit not Subject to Income Tax 995/23,Over Provision for Income Tax in Prior Year 995/24,Recoupment of Prior Years Tax Losses 995/99,Clearing Balance