Personal Computer World 1997 June

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INI File | 1996-08-04 | 46.4 KB | 1,236 lines

[ControlAccounts] 1=100000,I10,10,Sales 2=200000,I15,15,Cost of Sales / Purchases 3=210000,I15,15,Inventory Adjustment #SUPPDISCOUNT=270000,I20,20,Discount Received for Cash #CUSTDISCOUNT=355000,I25,25,Discount Allowed for Cash #INTEREST=275000,I20,20,Interest Received 8=520000,B15,45,Retained Income / (Accumulated Loss) 9=770000,B50,72,Inventory Control Account #CUSTOMER=800000,B55,74,Customer Control Account #SUPPLIER=900000,B70,80,Supplier Control Account #TAX=950000,B80,85,Vat / Tax Control Account #TAXPROVISION=951000,B80,85,Vat / Tax Provision Account [ChartOfAccounts] [CommonCOA] 1=280000,I20,20,Pft/Loss on Sale of Non Current Assets 2=285000,I20,20,Bad Debts Recovered 3=290000,I20,20,Sundry Income 4=300000,I25,25,Accounting Fees 5=305000,I25,25,Advertising and Promotions 6=315000,I25,25,Bad Debts 7=320000,I25,25,Bank Charges 8=325000,I25,25,Cleaning 9=330000,I25,25,Computer Expenses 10=335000,I25,25,Consulting Fees 11=340000,I25,25,Courier and Postage 12=345000,I25,25,Depreciation 13=360000,I25,25,Donations 14=365000,I25,25,Electricity and Water 15=370000,I25,25,Entertainment Expenses 16=375000,I25,25,Finance Charges 17=380000,I25,25,General Expenses 18=385000,I25,25,Insurance 19=390000,I25,25,Interest Paid 20=395000,I25,25,Leasing Charges 21=400000,I25,25,Legal Fees 22=405000,I25,25,Levies 23=415000,I25,25,Motor Vehicle Expenses 24=420000,I25,25,Printing and Stationery 25=430000,I25,25,Rent Paid 26=435000,I25,25,Repairs and Maintenance 27=440000,I25,25,Salaries and Wages 28=445000,I25,25,Staff Training 29=450000,I25,25,Staff Welfare 30=455000,I25,25,Subscriptions 31=460000,I25,25,Telephone and Fax 32=465000,I25,25,Travel and Accommodation 33=480000,I30,30,Normal Taxation 34=485000,I30,30,Deferred Taxation 35=490000,I35,35,Dividends Declared / Paid 36=550000,B25,55,Long Term Liabilities 37=560000,B30,58,Installment Sale Creditors 38=610000,B35,60,Land and Buildings - Net Value 39=610010,,,Land and Buildings - @ Cost 40=610020,,,Land and Buildings - Accum Depre 41=620000,B35,62,Motor Vehicles - Net Value 42=620010,,,Motor Vehicles - @ Cost 43=620020,,,Motor Vehicles - Accum Depre 44=625000,B35,63,Computer Equipment - Net Value 45=625010,,,Computer Equipment - @ Cost 46=625020,,,Computer Equipment - Accum Depre 47=630000,B35,64,Office Equipment - Net Value 48=630010,,,Office Equipment - @ Cost 49=630020,,,Office Equipment - Accum Depre 50=635000,B35,65,Furniture and Fittings - Net value 51=635010,,,Furniture and Fittings - @ Cost 52=635020,,,Furniture and Fittings - Accum Depre 53=660000,B35,66,Other Fixed Assets - Net Value 54=660010,,,Other Fixed Assets - @ Cost 55=660020,,,Other Fixed Assets - Accum Depre 56=700000,B45,71,Goodwill / Intangible Assets 57=710000,B40,70,Investments 58=820000,B65,78,Sundry Customers 59=920000,B80,88,Sundry Suppliers 60=930000,B75,88,Taxation Payable 61=940000,B80,90,Provision for Future Expenses 62=940010,,,Provision for Insurance 63=940020,,,Provision for Salary Bonus [ChartNames] 1=01-Create Control Accounts only 2=02-Generic SOHO Company 3=03-Service - Pty Ltd 4=04-Service - Closed Corporation 5=05-Retail - Pty Ltd 6=06-Retail - Closed Corporation 7=07-Body Corporate 8=08-Construction 9=09-Garage / Service Station 10=10-Farming 11=11-Hotel 12=12-Professional Services 13=13-Property Rental 14=14-Real Estate Agent 15=15-Restaurant 16=16-Medical Practitioner - Sole Trader 17=17-Medical Practitioners - Partnership 18=18-Church Accounts 19=19-Club Accounts 20=20-Non Profit Organisation Accounts 21=21-School Accounts [Service - Pty Ltd] 1=100000,I10,10,Service / Fee Income 2=200000,I15,15,Operating Costs / Cost of Sales 3=210000,I15,15,Other Direct Operating Costs 4=215000,I15,15,Other Indirect Operating Costs 5=288000,I15,15,Pft/Loss on Foreign Currency Exchange 6=310000,I25,25,Audit Fees 7=350000,I25,25,Directors Fees and Remuneration 8=380010,,,General Expenses - Gifts 9=380020,,,General Expenses - Fines 10=415010,,,Motor Vehicle - Petrol and Oil 11=415020,,,Motor Vehicle - Repairs and Maintenance 12=415030,,,Motor Vehicle - Insurance and Licence 13=438000,I25,25,Royalty Expenses 14=465010,,,Travel - Local 15=465020,,,Travel - Overseas 16=480000,I30,30,Normal Taxation 17=485000,I30,30,Deferred Taxation 18=490000,I35,35,Dividends Declared / Paid 19=510000,B10,40,Share Capital 20=540000,B20,50,Shareholders and Directors Loans 21=570000,B30,58,Deferred Taxation Provision 22=710100,,,Listed Shares - @ Cost 23=710200,,,Unlisted Shares - @ Cost 24=720000,B40,70,Shares in Subsidiary Companies 25=740000,B40,70,Loans To / (From) Subsidiary Co's 26=770000,B50,72,Inventory Control / Other Assets 27=805000,B55,74,Less: Provision For Doubtful Debts 28=820010,,,Prepayments / Deferred Expenses 29=820020,,,Staff Loans 30=920010,,,Accounting / Audit Fee Accrual 31=920020,,,Other Accruals 32=925000,B80,88,Salary and Wages Control 33=930000,B75,88,Taxation Payable 34=935000,B80,88,Dividends Payable [Service - Closed Corporation] 1=100000,I10,10,Service / Fee Income 2=200000,I15,15,Operating Costs / Cost of Sales 3=210000,I15,15,Other Direct Operating Costs 4=215000,I15,15,Other Indirect Operating Costs 5=288000,I15,15,Pft/Loss on Foreign Currency Exchange 6=380010,,,General Expenses - Gifts 7=380020,,,General Expenses - Fines 8=410000,I25,25,Members Salaries 9=415010,,,Motor Vehicle - Petrol and Oil 10=415020,,,Motor Vehicle - Repairs and Maint. 11=415030,,,Motor Vehicle - Insurance and Licence 12=438000,I25,25,Royalty Expenses 13=465010,,,Travel - Local 14=465020,,,Travel - Overseas 15=480000,I30,30,Normal Taxation 16=490000,I35,35,Dividends Distributed to Members 17=510000,B10,40,Members Contribution 18=540000,B20,50,Members Loans 19=710100,,,Listed Shares - @ Cost 20=710200,,,Unlisted Shares - @ Cost 21=740000,B40,70,Loans To / (From) Associated Co's 22=770000,B50,72,Inventory Control / Other Assets 23=805000,B55,74,Less: Provision For Doubtful Debts 24=820010,,,Prepayments / Deferred Expenses 25=820020,,,Staff Loans 26=920010,,,Accounting / Audit Fee Accrual 27=920020,,,Other Accruals 28=925000,B80,88,Salary and Wages Control 29=930000,B75,88,Taxation Payable 30=935000,B80,88,Dividends Payable to Members [Retail - Pty Ltd] 1=230000,I15,15,Freight on Goods Purchased 2=235000,I15,15,Packaging Costs 3=250000,I15,15,Pft/Loss on Foreign Currency Exchange 4=310000,I25,25,Audit Fees 5=350000,I25,25,Directors Fees and Remuneration 6=380010,,,General Expenses - Gifts 7=380020,,,General Expenses - Fines 8=415010,,,Motor Vehicle - Petrol and Oil 9=415020,,,Motor Vehicle - Repairs and Maint. 10=415030,,,Motor Vehicle - Insurance and Licence 11=438000,I25,25,Royalty Expenses 12=465010,,,Travel - Local 13=465020,,,Travel - Overseas 14=480000,I30,30,Normal Taxation 15=482000,I30,30,Deferred Taxation 16=485000,I35,35,Dividend Declared / Paid 17=510000,B10,40,Share Capital 18=540000,B20,50,Shareholders and Directors Loans 19=570000,B30,58,Deferred Taxation Provision 20=615000,B35,61,Plant and Machinery - Net Value 21=615010,,,Plant and Machinery - @ Cost 22=615020,,,Plant and Machinery - Accum Depre 23=710100,,,Listed Shares - @ Cost 24=710200,,,Unlisted Shares - @ Cost 25=720000,B40,70,Shares in Subsidiary Companies 26=740000,B40,70,Loans To / (From) Subsidiary Co's 27=805000,B55,74,Less: Provision For Doubtful Debts 28=820010,,,Prepayments / Deferred Expenses 29=820020,,,Staff Loans 30=920010,,,Accounting / Audit Fee Accrual 31=920020,,,Other Accruals 32=925000,B80,88,Salary and Wages Control 33=930000,B75,88,Taxation Payable 34=935000,B80,88,Dividends Payable [Retail - Closed Corporation] 1=230000,I15,15,Freight on Goods Purchased 2=235000,I15,15,Packaging Costs 3=250000,I15,15,Pft/Loss on Foreign Currency Exchange 4=380010,,,General Expenses - Gifts 5=380020,,,General Expenses - Fines 6=410000,I25,25,Members Salaries 7=415010,,,Motor Vehicle - Petrol and Oil 8=415020,,,Motor Vehicle - Repairs and Maint. 9=415030,,,Motor Vehicle - Insurance and Licence 10=438000,I25,25,Royalty Expenses 11=465010,,,Travel - Local 12=465020,,,Travel - Overseas 13=480000,I30,30,Normal Taxation 14=485000,I35,35,Dividends Distributed to Members 15=510000,B10,40,Members Contribution 16=540000,B20,50,Members Loans 17=615000,B35,61,Plant and Machinery - Net Value 18=615010,,,Plant and Machinery - @ Cost 19=615020,,,Plant and Machinery - Accum Depre 20=710100,,,Listed Shares - @ Cost 21=710200,,,Unlisted Shares - @ Cost 22=740000,B40,70,Loans To / (From) Associated Co's 23=805000,B55,74,Less: Provision For Doubtful Debts 24=820010,,,Prepayments / Deferred Expenses 25=820020,,,Staff Loans 26=920010,,,Accounting / Audit Fee Accrual 27=920020,,,Other Accruals 28=925000,B80,88,Salary and Wages Control 29=930000,B75,88,Taxation Payable 30=935000,B80,88,Dividends Payable [Body Corporate] 1=100000,I10,10,Levies Received 2=200000,I15,15,Operating / Property Expenses 3=210000,I15,15,Property Expenses - General 4=215000,I15,15,Property Expenses - Other 5=310000,I25,25,Audit Fees 6=350000,I25,25,Directors Fees and Emoluments 7=380010,,,General Expenses - Gifts 8=380020,,,General Expenses - Fines 9=410000,I25,25,Members Salaries 10=415010,,,Motor Vehicle - Petrol and Oil 11=415020,,,Motor Vehicle - Repairs and Maint. 12=415030,,,Motor Vehicle - Insurance and Licence 13=465010,,,Travel - Local 14=465020,,,Travel - Overseas 15=480000,I30,30,Normal Taxation 16=482000,I30,30,Deferred Taxation 17=485000,I35,35,Dividends Declared / Paid 18=510000,B10,40,Share Capital / Members Contribution 19=540000,B20,50,Share Holders/ Directors/ Members Loans 20=570000,B30,58,Deferred Taxation Provision 21=720000,B40,70,Shares in Subsidiary Companies 22=740000,B40,70,Loans To / (From) Subsidiary Co's 23=770000,B50,72,Other Assets 24=805000,B55,74,Less: Provision For Doubtful Debts 25=820010,,,Prepayments / Deferred Expenses 26=820020,,,Staff Loans 27=920010,,,Accounting / Audit Fee Accrual 28=920020,,,Other Accruals 29=925000,B80,88,Salary and Wages Control 30=930000,B75,88,Taxation Payable 31=935000,B80,88,Dividends Payable [Construction] 1=100000,I10,10,Construction Contract Sales 2=200000,I15,15,Contracting Materials / Cost of Sales 3=210000,I15,15,Inventory Materials Adjustments 4=215000,I15,15,Inventory Materials Count Variance 5=225000,I15,15,Construction Plant Hire 6=225010,,,Plant Hire - Loaders 7=225020,,,Plant Hire - Machinery 8=225030,,,Plant Hire - Rent a Loo 9=225040,,,Plant Hire - Other 10=230000,I15,15,Construction Disbursements 11=230010,,,Disburse - Architect/Draw Fee 12=230020,,,Disburse - Electricity Connect Fee 13=230030,,,Disburse - Sewerage Connect Fee 14=230040,,,Disburse - Scrutiny Fee 15=230050,,,Disburse - Submission Fee 16=230060,,,Disburse - Water Connect Fee 17=230070,,,Disburse - Water Used 18=230080,,,Disburse - Transfer Costs 19=235000,I15,15,Construction Sub-Contractors 20=240000,I15,15,Construction Overheads 21=240100,,,O/Hs - Cleaning Materials 22=240020,,,O/Hs - Consumables 23=240200,,,O/Hs - Depre - Motor Vehicles 24=240220,,,O/Hs - Depre - Plant and Machinery 25=240300,,,O/Hs - Fuel and Oil - Motor Vehicles 26=240320,,,O/Hs - Fuel and Oil - Plant and Machinery 27=240400,,,O/Hs - Insurance - General 28=240420,,,O/Hs - Insurance - M V / P and M 29=240500,,,O/Hs - Repairs and Maint - M. Vehicles 30=240520,,,O/Hs - Repairs and Maint - Plant and Mach. 31=240600,,,O/Hs - Security - Site 32=240700,,,O/Hs - Telephone 33=245000,I15,15,Construction Salaries and Wages 34=250000,I15,15,Construction Selling Expenses 35=250010,,,Sell Expenses - Advertising 36=250020,,,Sell Expenses - Agents Commission 37=250030,,,Sell Expenses - Show house Decor 38=255000,I15,15,Construction Costs - Other 39=260000,I15,15,Construction Work in Progress 40=265000,I15,15,Pft/Loss on Foreign Currency Exchange 41=308000,I25,25,Administration Fees 42=310000,I25,25,Audit Fees 43=350000,I25,25,Directors Fees and Remuneration 44=380010,,,General Expenses - Gifts 45=380020,,,General Expenses - Fines 46=410000,I25,25,Members Salaries 47=415010,,,Motor Vehicle - Petrol and Oil 48=415020,,,Motor Vehicle - Repairs and Maint. 49=415030,,,Motor Vehicle - Insurance and Licence 50=465010,,,Travel - Local 51=465020,,,Travel - Overseas 52=480000,I30,30,Normal Taxation 53=482000,I30,30,Deferred Taxation 54=485000,I35,35,Dividends Declared / Paid 55=510000,B10,40,Share Capital/Members Contribution 56=540000,B20,50,Share Holders/ Directors/ Members Loans 57=570000,B30,58,Deferred Taxation Provision 58=615000,B35,61,Plant and Machinery - Net Value 59=615010,,,Plant and Machinery - @ Cost 60=615020,,,Plant and Machinery - Accum Depre 61=720000,B40,70,Shares in Subsidiary Companies 62=740000,B40,70,Loans To / (From) Subsidiary Co's 63=750000,B50,72,Inventory Control - Raw Materials 64=760000,B50,72,Inventory Control - W.I.P/Sub Assembly 65=770000,B50,72,Inventory Control - Finished Goods 66=805000,B55,74,Less: Provision For Doubtful Debts 67=820010,,,Prepayments / Deferred Expenses 68=820020,,,Staff Loans 69=920010,,,Accounting / Audit Fee Accrual 70=920020,,,Other Accruals 71=925000,B80,88,Salary and Wages Control 72=930000,B75,88,Taxation Payable 73=935000,B80,88,Dividends Payable [Garage / Service Station] 1=100000,I10,10,Sales 2=105000,I10,10,Sales (+ Sub Accounts) 3=105010,,,Sales - Motor Vehicles 4=105020,,,Sales - Petrol and Oil 5=105030,,,Sales - Motor Vehicle Service/ Repairs 6=105040,,,Sales - Forecourt 7=105099,,,Sales - Other 8=200000,I15,15,Cost of Sales / Purchases 9=205000,I15,15,Cost of Sales / Purchases 10=205010,,,C.O.S. - Motor Vehicles 11=205020,,,C.O.S. - Petrol and Oil 12=205030,,,C.O.S. - Motor Vehicle Service/ Repairs 13=205040,,,C.O.S. - Forecourt Costs 14=205099,,,C.O.S. - Other Costs 15=210000,I15,15,Inventory Adjustments 16=215000,I15,15,Inventory Count Variance 17=240000,I15,18,M.V. Recon Exps Variance Account 18=240100,,,Repair Cost Variance 19=240200,,,Direct Cost Variance 20=240300,,,Other Cost Variance 21=250000,I15,15,Pft/Loss on Foreign Currency Exchange 22=310000,I25,25,Audit Fees 23=350000,I25,25,Directors Fees and Remuneration 24=380010,,,General Expenses - Gifts 25=380020,,,General Expenses - Fines 26=410000,I25,25,Members Salaries 27=415010,,,Motor Vehicle - Petrol and Oil 28=415020,,,Motor Vehicle - Repairs and Maint. 29=415030,,,Motor Vehicle - Insurance and Licence 30=465010,,,Travel - Local 31=465020,,,Travel - Overseas 32=480000,I30,30,Normal Taxation 33=482000,I30,30,Deferred Taxation 34=485000,I35,35,Dividends Declared / Paid 35=510000,B10,40,Share Capital / Members Contribution 36=540000,B20,50,Share Holders/ Directors/ Members Loans 37=570000,B30,58,Deferred Taxation Provision 38=615000,B35,61,Plant and Machinery - Net Value 39=615010,,,Plant and Machinery - @ Cost 40=615020,,,Plant and Machinery - Accum Depre 41=720000,B40,70,Shares in Subsidiary Companies 42=740000,B40,70,Loans To / (From) Subsidiary Co's 43=750000,B50,72,Inventory Control - Motor Vehicles 44=755000,B50,72,Inventory Control - Petrol and Oil 45=760000,B50,72,Inventory Control - Service Parts 46=765000,B50,72,Inventory Control - Forecourt Stock 47=770000,B50,72,Inventory Control - Other Stock 48=805000,B55,74,Less: Provision For Doubtful Debts 49=820010,,,Prepayments / Deferred Exps 50=820020,,,Staff Loans 51=920010,,,Accounting / Audit Fee Accrual 52=920020,,,Other Accruals 53=925000,B80,88,Salary and Wages Control 54=930000,B75,88,Taxation Payable 55=935000,B80,88,Dividends Payable [Farming] 1=050000,I10,10,Sales - Cattle 2=060000,I10,10,Sales - Sheep / Wool 3=070000,I10,10,Sales - Fruit 4=070100,,,Sales - Fruit - This Season 5=070200,,,Sales - Fruit - Last Season 6=070500,,,Sales - Fruit - Juices 7=070900,,,Sales - Fruit - Marketing Incentives 8=080000,I10,10,Sales - Maize / Wheat 9=090000,I10,10,Sales - Potatoes 10=100000,I10,10,Sales - Other 11=150000,I15,15,Operating Costs - Cattle 12=150010,,,Cattle - Purchases 13=150020,,,Cattle - Wages 14=150030,,,Cattle - Veterinary 15=150040,,,Cattle - Feeds and Licks 16=150050,,,Cattle - Transport 17=150099,,,Cattle - Other Costs 18=150500,,,Cattle - Commission on Sales 19=150900,,,Cattle - Stock Adjustments 20=160000,I15,15,Operating Costs - Sheep / Wool 21=160010,,,Sheep - Purchases 22=160020,,,Sheep - Wages 23=160030,,,Sheep - Veterinary 24=160040,,,Sheep - Feeds and Licks 25=160050,,,Sheep - Transport 26=160060,,,Sheep - Shearing 27=160099,,,Sheep - Other Costs 28=160500,,,Sheep - Commission on Sales 29=160900,,,Sheep - Stock Adjustments 30=170000,I15,15,Operating Costs - Fruit 31=170020,,,Fruit - Fertiliser 32=170030,,,Fruit - Sprays 33=170040,,,Fruit - Weedkiller 34=170050,,,Fruit - Irrigation 35=170060,,,Fruit - Wages 36=170070,,,Fruit - Hire Equipment 37=170080,,,Fruit - Packing 38=170099,,,Fruit - Other Costs 39=170500,,,Fruit - Commission on Sales 40=170900,,,Fruit - Stock Adjustments 41=180000,I15,15,Operating Costs - Maize / Wheat 42=180010,,,Maize / Wheat - Seed 43=180020,,,Maize / Wheat - Fertiliser 44=180030,,,Maize / Wheat - Sprays 45=180040,,,Maize / Wheat - Weedkiller 46=180050,,,Maize / Wheat - Irrigation 47=180060,,,Maize / Wheat - Wages 48=180070,,,Maize / Wheat - Hire Equipment 49=180080,,,Maize / Wheat - Packing 50=180099,,,Maize / Wheat - Other Costs 51=180500,,,Maize / Wheat - Commission on Sales 52=180900,,,Maize / Wheat - Stock Adjustments 53=190000,I15,15,Operating Costs - Potatoes 54=190010,,,Potatoes - Seed 55=190020,,,Potatoes - Fertiliser 56=190030,,,Potatoes - Sprays 57=190040,,,Potatoes - Weedkiller 58=190050,,,Potatoes - Irrigation 59=190060,,,Potatoes - Wages 60=190070,,,Potatoes - Hire Equipment 61=190080,,,Potatoes - Packing 62=190099,,,Potatoes - Other Costs 63=190500,,,Potatoes - Commission on Sales 64=190900,,,Potatoes - Stock Adjustments 65=200000,I15,15,Operating Costs - Cost of Sales 66=210000,I15,15,Operating Costs - Inv. Adjustment 67=215000,I15,15,Operating Costs - Inv. Count Variance 68=230000,I15,15,Operating Costs - Other Farm Costs 69=230010,,,Farm Costs - Electricity 70=230020,,,Farm Costs - Fuel and Oil 71=230030,,,Farm Costs - Protective Clothing 72=230040,,,Farm Costs - Fumigation 73=230050,,,Farm Costs - New Trees 74=230060,,,Farm Costs - Buildings Maintenance 75=230070,,,Farm Costs - Machinery Maintenance 76=230080,,,Farm Costs - Tractor Maintenance 77=230100,,,Farm Costs - Hire of Equipment 78=230200,,,Farm Costs - Weedkiller 79=230210,,,Farm Costs - Sprays 80=230220,,,Farm Costs - Fertilisers 81=230300,,,Farm Costs - Small Tools 82=230400,,,Farm Costs - Bee Hives 83=240000,I15,15,Operating Costs - Farm Wages 84=242000,I15,15,Operating Costs - Farm Salaries 85=245000,I15,15,Operating Costs - Staff Costs 86=245010,,,Staff Costs - Rations 87=245020,,,Staff Costs - Housing 88=245030,,,Staff Costs - Busses 89=245040,,,Staff Costs - Clothing 90=245050,,,Staff Costs - Doctor 91=245060,,,Staff Costs - Training 92=245070,,,Staff Costs - Welfare Funds 93=245099,,,Staff Costs - General 94=250000,I15,15,Operating Costs - Workshop 95=250010,,,Workshop - Salaries and Wages 96=250020,,,Workshop - Machinery Maintenance 97=250030,,,Workshop - Tractor Maintenance 98=250040,,,Workshop - Consumables 99=250099,,,Workshop - General 100=255000,I15,15,Operating Costs - Development 101=260000,I15,15,Operating Costs - Misc 102=265000,I15,15,Pft/Loss on Foreign Currency Exchange 103=300000,I25,25,Overheads - Accounting Fees 104=305000,I25,25,Overheads - Advertising and Promotions 105=315000,I25,25,Overheads - Bad Debts Written Off 106=320000,I25,25,Overheads - Bank Charges 107=325000,I25,25,Overheads - Cleaning 108=330000,I25,25,Overheads - Computer Expenses 109=335000,I25,25,Overheads - Consulting Fees 110=340000,I25,25,Overheads - Courier and Postage 111=345000,I25,25,Overheads - Depreciation 112=350000,I25,25,Overheads - Discount Allowed for Cash 113=355000,I25,25,Overheads - Directors Fees and Remun. 114=360000,I25,25,Overheads - Donations 115=365000,I25,25,Overheads - Electricity and Water 116=370000,I25,25,Overheads - Entertainment Expenses 117=375000,I25,25,Overheads - Finance Charges 118=380000,I25,25,Overheads - General Expenses 119=385000,I25,25,Overheads - Insurance 120=390000,I25,25,Overheads - Interest Paid 121=395000,I25,25,Overheads - Leasing Charges 122=400000,I25,25,Overheads - Legal Fees 123=405000,I25,25,Overheads - Levies 124=410000,I25,25,Overheads - Members Salaries 125=415000,I25,25,Overheads - Motor Vehicle Expenses 126=420000,I25,25,Overheads - Printing and Stationery 127=430000,I25,25,Overheads - Rent Paid 128=435000,I25,25,Overheads - Repairs and Maintenance 129=440000,I25,25,Overheads - Salaries and Wages 130=445000,I25,25,Overheads - Staff Training 131=450000,I25,25,Overheads - Staff Welfare 132=455000,I25,25,Overheads - Subscriptions 133=460000,I25,25,Overheads - Telephone and Fax 134=465000,I25,25,Overheads - Travel and Accommodation 135=465010,,,Overheads - Travel - Local 136=465020,,,Overheads - Travel - Overseas 137=480000,I30,30,Normal Taxation 138=482000,I30,30,Deferred Taxation 139=485000,I35,35,Dividends Declared / Paid 140=510000,B10,40,Share Capital / Members Contribution 141=540000,B20,50,Share Holders/ Directors/ Members Loans 142=570000,B30,58,Deferred Taxation Provision 143=615000,B35,61,Plant and Machinery - Net Value 144=615010,,,Plant and Machinery - @ Cost 145=615020,,,Plant and Machinery - Accum Depre 146=640000,B35,66,Farming Equipment - Net Value 147=640010,,,Farming Equipment - @ Cost 148=640020,,,Farming Equipment - Accum Depre 149=720000,B40,70,Shares in Subsidiary Companies 150=740000,B40,70,Loans To / (From) Subsidiary Co's 151=750000,B50,72,Livestock - Cattle 152=755000,B50,72,Livestock - Sheep / Wool 153=760000,B50,72,Stock on Hand - Fruit 154=765000,B50,72,Stock on Hand - Maize / Wheat 155=770000,B50,72,Stock on Hand - Potatoes 156=775000,B50,72,Stock on Hand - Other 157=805000,B55,74,Less: Provision For Doubtful Debts 158=820010,,,Prepayments / Deferred Expenses 159=820020,,,Staff Loans 160=920010,,,Accounting / Audit Fee Accrual 161=920020,,,Other Accruals 162=925000,B80,88,Salary and Wages Control 163=930000,B75,88,Taxation Payable 164=935000,B80,88,Dividends Payable [Hotel] 1=100000,I10,10,Sales - Rooms 2=105000,I10,10,Sales - Services 3=105010,,,Services - Telephone 4=105020,,,Services - Transport 5=105099,,,Services - Other Services 6=150000,I10,10,Sales - Food / Beverages 7=150010,,,Sales - Food 8=150020,,,Sales - Beverage 9=150099,,,Sales - Other 10=200000,I15,15,Operating Costs - Rooms 11=210000,I15,15,Operating Costs - Rooms 12=215000,I15,15,Operating Costs - Rooms Other 13=220000,I15,15,Purchases / C.O.S. - Food / Beverages 14=220010,,,Purchases / C.O.S. - Food 15=220020,,,Purchases / C.O.S. - Beverages 16=220030,,,Purchases / C.O.S. - Containers 17=220099,,,Purchases / C.O.S. - Other 18=230000,I15,15,Inventory Adjustment 19=235000,I15,15,Inventory Count Variance 20=235010,,,Inventory Count Var - Food 21=235020,,,Inventory Count Var - Beverages 22=235030,,,Inventory Count Var - Containers 23=250000,I15,15,Pft/Loss on Foreign Currency Exchange 24=310000,I25,25,Audit Fees 25=350000,I25,25,Directors Fees and Remuneration 26=378000,I25,25,Flowers and Display 27=382000,I25,25,Hire of Equipment 28=410000,I25,25,Members Salaries 29=435010,,,R and M - Audio Visual Equip 30=435015,,,R and M - Building 31=435020,,,R and M - Electrical Appliances 32=435030,,,R and M - General 33=435040,,,R and M - Kitchen Equipment 34=435050,,,R and M - Other Etc. 35=438000,I25,25,Replacements 36=438010,,,Replacement - Linen 37=438020,,,Replacement - Crockery 38=438030,,,Replacement - Glassware 39=438040,,,Replacement - Kitchen Equip 40=438050,,,Replacement - Cutlery 41=438060,,,Replacement - Furniture and Fittings 42=438070,,,Replacement - Other 43=465010,,,Travel - Local 44=465020,,,Travel - Overseas 45=480000,I30,30,Normal Taxation 46=485000,I35,35,Dividends Declared / Paid 47=510000,B10,40,Share Capital / Members Contribution 48=520000,B15,45,Retained Income / (Accumulated Loss) 49=540000,B20,50,Share Holders/ Directors/ Members Loans 50=550000,B25,55,Long Term Liabilities 51=560000,B30,58,Installment Sale Creditors 52=640000,B35,66,Carpets and Curtains - Net Value 53=640010,,,Carpets and Curtains - @ Cost 54=640020,,,Carpets and Curtains - Accum Depre 55=645000,B35,66,Linen and Bedding - Net Value 56=645010,,,Linen and Bedding - @ Cost 57=645020,,,Linen and Bedding - Accum Depre 58=650000,B35,66,Cutlery and Crockery - Net Value 59=650010,,,Cutlery and Crockery - @ Cost 60=650020,,,Cutlery and Crockery - Accum Depre 61=655000,B35,66,Audio and Electrical Equip - Net Value 62=655010,,,Audio and Electrical Equip - @ Cost 63=655020,,,Audio and Electrical Equip - Accum Depre 64=700000,B45,71,Goodwill / Intangible Assets 65=710000,B40,70,Investments 66=710100,,,Listed Shares - @ Cost 67=710200,,,Unlisted Shares - @ Cost 68=720000,B40,70,Shares in Subsidiary Companies 69=740000,B40,70,Loans To / (From) Subsidiary Co's 70=750000,B50,72,Inventory Control - Food 71=760000,B50,72,Inventory Control - Beverages 72=770000,B50,72,Inventory Control - Containers 73=805000,B55,74,Less: Provision For Doubtful Debts 74=820010,,,Prepayments / Deferred Exps 75=820020,,,Staff Loans 76=920010,,,Accounting / Audit Fee Accrual 77=920020,,,Other Accruals 78=925000,B80,88,Salary and Wages Control 79=930000,B75,88,Taxation Payable 70=935000,B80,88,Dividends Payable [Professional Services] 1=100000,I10,10,Fee Income / Sales 2=105000,I10,10,Fee Income (+ Sub Accounts) 3=105010,,,Fees - Consulting Fees 4=105020,,,Fees - Commission Received 5=105030,,,Fees - Patent / Royalty 6=105060,,,Fees - External Consulting Fees 7=105090,,,Fees - Reimbursable Expenses 8=105099,,,Fees - General 9=200000,I15,15,Operating Expenses / C.O.S. 10=205000,I15,15,Operating Expenses 11=205010,,,C.O.S. - Direct Costs - General 12=205060,,,C.O.S. - External Consulting Costs 13=205090,,,C.O.S. - Reimbursable Costs 14=205099,,,C.O.S. - General 15=210000,I15,15,Operating Costs - General 16=215000,I15,15,Operating Costs - Other 17=250000,I15,15,Pft/Loss on Foreign Currency Exchange 18=310000,I25,25,Audit Fees 19=350000,I25,25,Directors Fees and Remuneration 20=380010,,,General Expenses - Gifts 21=380020,,,General Expenses - Fines 22=410000,I25,25,Members Salaries 23=415010,,,Motor Vehicle - Petrol and Oil 24=415020,,,Motor Vehicle - Repairs and Maint. 25=415030,,,Motor Vehicle - Insurance and Licence 26=465010,,,Travel - Local 27=465020,,,Travel - Overseas 28=480000,I30,30,Normal Taxation 29=482000,I30,30,Deferred Taxation 30=485000,I35,35,Dividends Declared / Paid 31=510000,B10,40,Share Capital / Members Contribution 32=540000,B20,50,Share Holders/ Directors/ Members Loans 33=570000,B30,58,Deferred Taxation Provision 34=720000,B40,70,Shares in Subsidiary Companies 35=740000,B40,70,Loans To / (From) Subsidiary Co's 36=770000,B50,72,Other Assets 37=805000,B55,74,Less: Provision For Doubtful Debts 38=820010,,,Prepayments / Deferred Expenses 39=820020,,,Staff Loans 40=920010,,,Accounting / Audit Fee Accrual 41=920020,,,Other Accruals 42=925000,B80,88,Salary and Wages Control 43=930000,B75,88,Taxation Payable 44=935000,B80,88,Dividends Payable [Property Rental] 1=100000,I10,10,Rental Income 2=105000,I10,10,Recovery Income / Costs 3=105010,,,Recovery Income / Costs - Rates 4=105020,,,Recovery Income / Costs - Electricity 5=105099,,,Recovery Income / Costs - Other 6=200000,I15,15,Direct Operating Costs 7=205000,I15,15,Operating / Property Expenses - Detailed 8=205010,,,Prop Expenses - Insurance 9=205020,,,Prop Expenses - Rates and Taxes 10=205030,,,Prop Expenses - Repairs and Maint. 11=205099,,,Prop Expenses - Other 12=210000,I15,15,Property Expenses - General 13=215000,I15,15,Property Expenses - Other 14=250000,I15,15,Pft/Loss on Foreign Currency Exchange 15=310000,I25,25,Audit Fees 16=350000,I25,25,Directors Fees and Remuneration 17=380010,,,General Expenses - Gifts 18=380020,,,General Expenses - Fines 19=410000,I25,25,Members Salaries 20=415010,,,Motor Vehicle - Petrol and Oil 21=415020,,,Motor Vehicle - Repairs and Maint. 22=415030,,,Motor Vehicle - Insurance and Licence 23=465010,,,Travel - Local 24=465020,,,Travel - Overseas 25=480000,I30,30,Normal Taxation 26=482000,I30,30,Deferred Taxation 27=485000,I35,35,Dividends Declared / Paid 28=510000,B10,40,Share Capital / Members Contribution 29=540000,B20,50,Share Holders/ Directors/ Members Loans 30=570000,B30,58,Deferred Taxation Provision 31=720000,B40,70,Shares in Subsidiary Companies 32=740000,B40,70,Loans To / (From) Subsidiary Co's 33=770000,B50,72,Other Assets 34=805000,B55,74,Less: Provision For Doubtful Debts 35=820010,,,Prepayments / Deferred Exps 36=820020,,,Staff Loans 37=920010,,,Accounting / Audit Fee Accrual 38=920020,,,Other Accruals 39=925000,B80,88,Salary and Wages Control 40=930000,B75,88,Taxation Payable 41=935000,B80,88,Dividends Payable [Real Estate Agent] 1=100000,I10,10,Sales Income 2=105000,I10,10,Sales Income (+ Sub Accounts) 3=105010,,,Sales - Property Commissions 4=105020,,,Sales - Valuation Fees 5=105030,,,Sales - Rental Commissions 6=105040,,,Sales - Auction Fees 7=105090,,,Sales - Reimbursement of Expenses 8=105099,,,Sales - Other General 9=200000,I15,15,Direct Operating Costs 10=205000,I15,15,Operating Expenses / C.O.S. 11=205005,,,C.O.S. - Direct Advertising Costs 12=205010,,,C.O.S. - Property Comm. Paid 13=205020,,,C.O.S. - Valuation Fees Paid 14=205030,,,C.O.S. - Rental Commissions Paid 15=205040,,,C.O.S. - Auction Fee Costs 16=205090,,,C.O.S. - Reimbursable Costs 17=205099,,,C.O.S. - Other General Costs 18=210000,I15,15,Operating Costs - Other 19=215000,I15,15,Operating Costs - Other 20=250000,I15,15,Pft/Loss on Foreign Currency Exchange 21=310000,I25,25,Audit Fees 22=350000,I25,25,Directors Fees and Remuneration 23=380010,,,General Expenses - Gifts 24=380020,,,General Expenses - Fines 25=410000,I25,25,Members Salaries 26=415010,,,Motor Vehicle - Petrol and Oil 27=415020,,,Motor Vehicle - Repairs and Maint. 28=415030,,,Motor Vehicle - Insurance and Licence 29=465010,,,Travel - Local 30=465020,,,Travel - Overseas 31=480000,I30,30,Normal Taxation 32=482000,I30,30,Deferred Taxation 33=485000,I35,35,Dividends Declared / Paid 34=510000,B10,40,Share Capital / Members Contribution 35=540000,B20,50,Share Holders/ Directors/ Members Loans 36=570000,B30,58,Deferred Taxation Provision 37=615000,B35,61,Plant and Machinery - Net Value 38=615010,,,Plant and Machinery - @ Cost 39=615020,,,Plant and Machinery - Accum Depre 40=720000,B40,70,Shares in Subsidiary Companies 41=740000,B40,70,Loans To / (From) Subsidiary Co's 42=770000,B50,72,Other Assets 43=805000,B55,74,Less: Provision For Doubtful Debts 44=820010,,,Prepayments / Deferred Exps 45=820020,,,Staff Loans 46=920010,,,Accounting / Audit Fee Accrual 47=920020,,,Other Accruals 48=925000,B80,88,Salary and Wages Control 49=930000,B75,88,Taxation Payable 50=935000,B80,88,Dividends Payable [Restaurant] 1=100000,I10,10,Sales 2=105000,I10,10,Sales (+ Sub Accounts) 3=105010,,,Sales - Food 4=105020,,,Sales - Beverages 5=105099,,,Sales - Other 6=200000,I15,15,Cost of Sales / Purchases 7=205000,I15,15,Cost of Sales / Purchases 8=205010,,,C.O.S. - Food 9=205020,,,C.O.S. - Beverages 10=205099,,,C.O.S. - Other 11=210000,I15,15,Inventory Adjustments 12=215000,I15,15,Inventory Count Variance 13=230000,I15,15,Kitchen Consumables 14=235000,I15,15,Breakages and Replacements 15=250000,I15,15,Pft/Loss on Foreign Currency Exchange 16=310000,I25,25,Audit Fees 17=350000,I25,25,Directors Fees and Remuneration 18=380010,,,General Expenses - Gifts 19=380020,,,General Expenses - Fines 20=410000,I25,25,Members Salaries 21=415010,,,Motor Vehicle - Petrol and Oil 22=415020,,,Motor Vehicle - Repairs and Maint. 23=415030,,,Motor Vehicle - Insurance and Licence 24=465010,,,Travel - Local 25=465020,,,Travel - Overseas 26=480000,I30,30,Normal Taxation 27=482000,I30,30,Deferred Taxation 28=485000,I35,35,Dividends Declared / Paid 29=510000,B10,40,Share Capital / Members Contribution 30=540000,B20,50,Share Holders/ Directors/ Members Loans 31=570000,B30,58,Deferred Taxation Provision 32=615000,B35,61,Kitchen Equipment - Net Value 33=615010,,,Kitchen Equipment - @ Cost 34=615020,,,Kitchen Equipment - Accum Depre 35=720000,B40,70,Shares in Subsidiary Companies 36=740000,B40,70,Loans To / (From) Subsidiary Co's 37=770000,B50,72,Inventory Control 38=805000,B55,74,Less: Provision For Doubtful Debts 39=820010,,,Prepayments / Deferred Expenses 40=820020,,,Staff Loans 41=920010,,,Accounting / Audit Fee Accrual 42=920020,,,Other Accruals 43=925000,B80,88,Salary and Wages Control 44=930000,B75,88,Taxation Payable 45=935000,B80,88,Dividends Payable [Medical Practitioner - Sole Trader] 1=100000,I10,10,Fee Income 2=120000,I10,10,Dispensary Sales 3=200000,I15,15,Dispensary Cost of Sales / Purchases 4=210000,I15,15,Dispensary Inventory Adjustment 5=215000,I15,15,Dispensary Inventory Count Variance 6=280000,I20,20,Pft/Loss on Sale of Non Current Assets 7=290000,I20,20,Sundry Income 8=305000,I25,25,Assistant Fees 9=392000,I25,25,Laundry and Dry Cleaning 10=408000,I25,25,Locum Fees 11=410000,I25,25,Magazines and Periodicals 12=412000,I25,25,Medical and Surgical Supplies 13=520000,B15,45,Accumulated Funds / (Deficit) 14=540000,B20,50,Capital Account 15=545000,B20,50,Drawings Account 16=550000,B25,55,Long Term Liabilities 17=560000,B30,58,Installment Sale Creditors 18=640000,B35,65,Medical Equipment - Net value 19=640010,,,Medical Equipment - @ Cost 20=640020,,,Medical Equipment - Accum Depre 21=805000,B55,74,Less: Provision For Doubtful Debts 22=820010,,,Prepayments / Deferred Expenses 23=820020,,,Staff Loans 24=920010,,,Accounting / Audit Fee Accrual 25=920020,,,Other Accruals 26=925000,B80,88,Salary and Wages Control 27=930000,B75,88,Taxation Payable [Medical Practitioners - Partnership] 1=100000,I10,10,Fee Income 2=110000,I10,10,Fee Income (+ Sub Accounts) 3=110010,,,Fee Income - Partner A 4=110020,,,Fee Income - Partner B 5=120000,I10,10,Dispensary Sales 6=200000,I15,15,Dispensary Cost of Sales/ Purchases 7=210000,I15,15,Dispensary Inventory Adjustment 8=215000,I15,15,Dispensary Inventory Count Variance 9=305000,I25,25,Assistant Fees 10=392000,I25,25,Laundry and Dry Cleaning 11=408000,I25,25,Locum Fees 12=410000,I25,25,Magazines and Periodicals 13=412000,I25,25,Medical and Surgical Supplies 14=485000,I35,35,Pft/Loss Distribution to Partners 15=485010,,,Pft/Loss - Partner A 16=485020,,,Pft/Loss - Partner B 17=510000,B10,40,Undistributed Profit /(Loss) 18=530000,B20,50,Capital/ Distrib. Account - Partner A 19=530010,,,Capital Introduced- Partner A 20=530020,,,Share of Pft/(Loss) - Partner A 21=530030,,,Interest Received - Partner A 22=530040,,,Salary Paid - Partner A 23=530050,,,Drawings - Partner A 24=530060,,,Expenses incurred - Partner A 25=532000,B20,50,Capital/ Distrib. Account - Partner B 26=532010,,,Capital Introduced - Partner B 27=532020,,,Share of Pft/(Loss) - Partner B 28=532030,,,Interest Received - Partner B 29=532040,,,Salary Paid - Partner B 30=532050,,,Drawings - Partner B 31=532060,,,Expenses incurred - Partner B 32=550000,B25,55,Long Term Liabilities 33=560000,B30,58,Installment Sale Creditors 34=640000,B35,65,Medical Equipment - Net value 35=640010,,,Medical Equipment - @ Cost 36=640020,,,Medical Equipment - Accum Depre 37=805000,B55,74,Less: Provision For Doubtful Debts 38=820010,,,Prepayments / Deferred Expenses 39=820020,,,Staff Loans 40=920010,,,Accounting / Audit Fee Accrual 41=920020,,,Other Accruals 42=925000,B80,88,Salary and Wages Control 43=930000,B75,88,Taxation Payable [Church Accounts] 1=100000,I10,10,Pledge Income 2=105000,I10,10,Collections and Offerings 3=110000,I10,10,Donations Received 4=115000,I10,10,Hall Hire / Rental Income 5=120000,I10,10,Book Sales / Miscellaneous Income 6=140000,I10,10,Fund Raising Activity 1 7=140010,,,Activity 1 - Income 8=140020,,,Activity 1 - Expenses 9=145000,I10,10,Fund Raising Activity 2 10=145010,,,Activity 2 - Income 11=145020,,,Activity 2 - Expenses 12=200000,I15,15,Cost of Sales / Direct Expenses 13=210000,I15,15,Other Direct Exps 14=215000,I15,15,Miscellaneous Direct Exps 15=270000,I20,20,Miscellaneous Income 16=275000,I20,20,Interest Received 17=305000,I25,25,Alter Requisites 18=315000,I25,25,Assessment - Parish, Diocesan 19=325000,I25,25,Books for Distribution and Sale 20=330000,I25,25,Catering Expenses 21=335000,I25,25,Cleaning Expenses 22=340000,I25,25,Computer Expenses 23=345000,I25,25,Confirmation Expenses 24=350000,I25,25,Depreciation 25=360000,I25,25,Donations Given 26=365000,I25,25,Easter Offering Paid 27=370000,I25,25,Electricity and Water 28=375000,I25,25,Entertainment Expenses 29=380000,I25,25,Flowers 30=385000,I25,25,Fund Raising 31=390000,I25,25,General Expenses 32=395000,I25,25,Insurance 33=400000,I25,25,Interest Paid 34=405000,I25,25,Junior Church Expenses 35=410000,I25,25,Maintenance and Cleaning 36=415000,I25,25,Motor Vehicle Expenses 37=420000,I25,25,Printing and Stationery 38=425000,I25,25,Priest Allowances 39=425010,,,Priest - Travelling Allowance 40=425020,,,Priest - Other Allowance 41=445000,I25,25,Staff Welfare 42=450000,I25,25,Services Guild 43=455000,I25,25,Sundries 44=465000,I25,25,Visiting Clergy 45=470000,I25,25,Capital Expenditure 46=520000,B15,45,Accumulated Surplus / (Deficit) 47=540000,B20,50,Fund Accounts 48=540010,,,Building Fund 49=540020,,,General Funds 50=550000,B25,55,Long Term Liabilities 51=560000,B30,58,Other Long Term Liabilities 52=700000,B45,71,Goodwill / Intangible Assets 53=710000,B40,70,Investments / Other Assets 54=770000,B50,72,Inventory on Hand / Other Assets 55=820010,,,Prepayments / Deferred Expenses 56=820020,,,Staff Loans 57=920010,,,Accounting Fee Accrual 58=920020,,,Other Accruals 59=925000,B80,88,Salary and Wages Control 60=940010,,,Provision for Insurance 61=940020,,,Provision for Salary Bonus [Club Accounts] 1=100000,I10,10,Subscriptions and Entrance Fees 2=110000,I10,10,Miscellaneous Income 3=120000,I10,10,Bar / Restaurant Sales 4=120010,,,Sales - Cash 5=120020,,,Sales - Credit 6=120030,,,Sales - Coupons 7=150000,I10,10,Special Fund Activity 1 8=150010,,,Activity 1 - Income 9=150020,,,Activity 1 - Expenses 10=155000,I10,10,Special Fund Activity 2 11=155010,,,Activity 2 - Income 12=155020,,,Activity 2 - Expenses 13=200000,I15,15,Bar / Restaurant C.O.S./ Purchases 14=210000,I15,15,Inventory Adjustment 15=215000,I15,15,Inventory Count Variance 16=375000,I25,25,Fee Collection Exps 17=395000,I25,25,Leasing and Hire Costs 18=400000,I25,25,Legal Fees 19=405000,I25,25,Magazines and Journals 20=445000,I25,25,Subscriptions - Other 21=450000,I25,25,Staff Expenses 22=455000,I25,25,Sundry Expenses 23=470000,I25,25,Wages - Casual 24=520000,B15,45,Accumulated Funds / (Deficit) 25=540000,B20,50,Fund Accounts 26=540010,,,Building Fund 27=540020,,,Other Funds 28=550000,B25,55,Long Term Liabilities 29=560000,B30,58,Other Long Term Liabilities 30=615000,B35,64,Club Equipment - Net Value 31=615010,,,Club Equipment - @ Cost 32=615020,,,Club Equipment - Accum Depre 33=710000,B40,70,Investments / Deposits 34=820010,,,Prepayments / Deferred Expenses 35=820020,,,Staff Loans 36=920010,,,Accounting / Audit Fee Accrual 37=920020,,,Other Accruals 38=925000,B80,88,Salary and Wages Control 39=945000,B80,85,Coupon Liabilities 40=950000,B80,85,Other Liabilities 41=951000,B80,85,Other Liabilities [Non Profit Organisation Accounts] 1=100000,I10,10,Donation Income 2=110000,I10,10,Subsidy Income 3=120000,I10,10,Other Income 4=130000,I10,10,Funds Income 5=130010,,,Poor Fund 6=130020,,,Youth Fund 7=130030,,,Foreign Fund 8=130030,,,Building Fund 9=130099,,,Other Funds 10=150000,I10,10,Special Fund Activity 1 11=150010,,,Activity 1 - Income 12=150020,,,Activity 1 - Expenses 13=155000,I10,10,Special Fund Activity 2 14=155010,,,Activity 2 - Income 15=155020,,,Activity 2 - Expenses 16=200000,I15,15,Direct Fund Raising Expenses 17=210000,I15,15,Indirect Fund Raising Expenses 18=215000,I15,15,Other Income generating Expenses 19=375000,I25,25,Fee /Income Collection Expenses 20=395000,I25,25,Leasing and Hire Costs 21=400000,I25,25,Legal Fees 22=405000,I25,25,Magazines and Journals 23=445000,I25,25,Subscriptions - Other 24=450000,I25,25,Staff Expenses 25=455000,I25,25,Sundry Expenses 26=470000,I25,25,Wages - Casual 27=510000,B10,40,General Reserve / Beneficiary Funds 28=520000,B15,45,Accunulated Funds / (Deficit) 29=540000,B20,50,Capital Fund Accounts 30=540010,,,Building Fund 31=540020,,,Other Funds 32=550000,B25,55,Long Term Liabilities 33=560000,B30,58,Other Long Term Liabilities 34=700000,B45,71,Goodwill / Intangible Assets 35=710000,B40,70,Investments / Deposits 36=770000,B50,72,Inventory on Hand / Other Assets 37=820010,,,Prepayments / Deferred Expenses 38=820020,,,Staff Loans 39=920010,,,Accounting / Audit Fee Accrual 40=920020,,,Other Accruals 41=925000,B80,88,Salary and Wages Control [School Accounts] 1=100000,I10,10,Fee Income - Fees 2=110000,I10,10,Fee Income - Other 3=110010,,,Music Fees 4=110020,,,Swimming Fees 5=110099,,,Other Fees 6=120000,I10,10,Sales of Goods / Stock 7=130000,I10,10,Donation Income 8=135000,I10,10,Charity Income 9=150000,I10,10,P.T.A. - Tuck Shop 10=150010,,,Tuck Shop Income 11=150020,,,Tuck Shop Expenses 12=155000,I10,10,P.T.A. - School Fete 13=155010,,,School Fete Income 14=155020,,,School Fete Expenses 15=160000,I10,10,P.T.A. - Clothing Exchange 16=160010,,,Clothing - Income 17=160020,,,Clothing - Expenses 18=170000,I10,10,Special Activity - School Play 19=170010,,,School Play - Income 20=170020,,,School Play - Expenses 21=172000,I10,10,Special Activity - School Magazine 22=172010,,,School Magazine - Income 23=172020,,,School Magazine - Expenses 24=174000,I10,10,Special Activity - Sports Day 25=174010,,,Sports Day - Income 26=174020,,,Sports Day - Expenses 27=200000,I15,15,Cost of Sales / Purchases 28=210000,I15,15,Inventory Adjustment 29=215000,I15,15,Inventory Count Variance 30=270000,I20,20,Discount Received 31=275000,I20,20,Interest Received 32=280000,I20,20,Pft/Loss on Sale of Non Current Assets 33=290000,I20,20,Sundry Income 34=300000,I25,25,Admin - Accounting Fees 35=305000,I25,25,Admin - Advertising and Promotions 36=315000,I25,25,Admin - Bad Debts Written Off 37=320000,I25,25,Admin - Bank Charges 38=325000,I25,25,Admin - Electricity and Water 39=330000,I25,25,Admin - Cleaning 40=335000,I25,25,Admin - Equipment Hire 41=340000,I25,25,Admin - General Expenses 42=340010,,,General Expenses - Gifts 43=340020,,,General Expenses - Other 44=345000,I25,25,Admin - Insurance 45=350000,I25,25,Admin - Interest Paid 46=355000,I25,25,Admin - Discount Allowed for Cash 47=358000,I25,25,Admin - Postage 48=360000,I25,25,Admin - Print and Stationery 49=365000,I25,25,Admin - Repairs and Maint 50=370000,I25,25,Admin - Salaries and Wages 51=375000,I25,25,Admin - Staff Refreshments 52=380000,I25,25,Admin - Telephone and Fax 53=385000,I25,25,Admin - Other Exps 54=390000,I25,25,Admin - Other 1 55=395000,I25,25,Admin - Other 2 56=400000,I25,25,Property Expenses 57=400010,,,Property - Electricity and Water 58=400020,,,Property - Rates 59=400030,,,Property - Repairs and Maint 60=400040,,,Property - Wages 61=400050,,,Property - Other 62=405000,I25,25,Ground Expenses 63=405010,,,Ground - Fuel and Oil 64=405020,,,Ground - Repairs and Maint 65=405030,,,Ground - Plants and Fertilizer 66=405040,,,Ground - Wages 67=405050,,,Ground - Other 68=415000,I25,25,Motor Vehicle Expenses 69=415010,,,M.V.- Fuel and Oil 70=415020,,,M.V.- Repairs and Maint 71=415030,,,M.V.-Insurance and Licence 72=420000,I25,25,Academic - Department Exps 73=420010,,,Department Exps - English 74=420020,,,Department Exps - Maths 75=420030,,,Department Exps - Science etc 76=430000,I25,25,Academic - Library Exps 77=435000,I25,25,Academic - Prize Giving 78=440000,I25,25,Academic - Printing and Stationery 79=445000,I25,25,Academic - Teaching Aids and Equip 80=450000,I25,25,Academic - Salaries 81=455000,I25,25,Sport Expenses 82=455010,,,Sport Expenses - Athletics 83=455020,,,Sport Expenses - Cricket 84=455030,,,Sport Expenses - Rugby etc. 85=460000,I25,25,Sport Tours and Outings 86=465000,I25,25,Club Expenses 87=465010,,,Club Exps - Computer Club 88=465020,,,Club Exps - Wildlife club etc. 89=480000,I25,25,Capital Expenditure 90=480010,,,Capital Exps - Land and Buildings 91=480020,,,Capital Exps - Ground Equipment 92=480030,,,Capital Exps - Admin Equipment 93=480040,,,Capital Exps - Motor Vehicles Etc. 94=510000,B10,40,General Reserve Funds 95=515000,B10,40,Capital Expenditure Reserve 96=520000,B15,45,Accumulated Income / (Deficit) 97=550000,B25,55,Long Term Liabilities 98=560000,B30,58,Installment Sale Creditors 99=615000,B35,62,Ground Equipment - Net Value 100=615010,,,Ground Equipment - @ Cost 101=615020,,,Ground Equipment - Accum Depre 102=700000,B45,71,Goodwill / Intangible Assets 103=710000,B40,70,Investments 104=770000,B50,72,Inventory Control Account 105=800000,B55,74,Customer / Fee Control Account 106=820010,,,Prepayments / Deferred Expenses 107=820020,,,Staff Loans 108=920010,,,Accounting / Audit Fee Accrual 109=920020,,,Other Accruals 110=925000,B80,88,Salary and Wages Control 111=930000,B80,88,Provision For Fee Income [Tax] [Country] 1=South Africa (Vat) [TaxPercentages] 1=Vat - Standard Rate,14,06041993,31121999 2=Zero Rated,00,01091991,31121999 3=Exempt/Non Suppl,00,01091991,31121999 4=Bad Debts,14,06041993,31121999 5=Capital Goods,14,06041993,31121999 6=Vat Adjustment,100,01091991,31121999 [TaxAccounts] 1=850000,Tax Account 2=851000,Tax Provision Account [TaxBoxNames] 1=1,Output 2=2,Zero Rated 3=3,Exempt and non-supply 4=12,Other Output Tax 5=14,Capital Goods 6=15,Input Tax 7=17,Bad Debts 8=18,Other Input Tax 9=25,Miscellaneous [InventoryBoxes] 1=E01D,15,02,03,17,14,15 2=E01C,01,02,03,17,14,01 3=E02D,01,02,03,17,25,01 4=E02C,01,02,03,17,25,01 5=E03D,01,02,03,17,25,01 6=E03C,01,02,03,17,25,01 7=E04D,15,25,25,25,14,15 8=E04C,15,25,25,25,14,15 9=E05D,15,25,25,25,14,15 10=E05C,15,25,25,25,14,15 11=E06D,25,25,25,25,25,25 12=E06C,25,25,25,25,25,25 [CashBookBoxes] 1=P01D,15,25,25,25,14,15 2=P01C,15,25,25,25,14,15 3=R01D,01,02,03,25,25,01 4=R01C,01,02,03,25,25,01 [InventoryGroups] [GoodsAndServices] 1=001,Inventory Goods,100000,200000,200000,210000,770000,215000 2=002,Services,100000,200000,200000,210000,770000,215000 [Services] 1=001,Services,100000,200000,200000,210000,770000,215000 [PeriodStartMonth] 1=3