Standard Chart of Accounts (Part 1) - Primary Production
LIVESTOCK TRADING STATEMENT
===========================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
QTY QTY
CATTLE
======
1 Sales Cattle 1 1.00
2 Rations 1 1.00
3 Deaths 1 1.00
4 Closing Stock 1 1.00
------- ----------
4 4.00
LESS
====
5 Opening Stock 1 1.00
6 Purchases 1 1.00
7 Natural Increase 1 1.00
------- ----------
3 3.00
======= ----------
PROFIT/LOSS 1.00
==========
QTY QTY
SHEEP
=====
11 Sales Sheep 1 1.00
12 Rations 1 1.00
13 Deaths 1 1.00
14 Closing Stock 1 1.00
------- ----------
4 4.00
LESS
====
15 Opening Stock 1 1.00
16 Purchases 1 1.00
17 Natural Increase 1 1.00
------- ----------
3 3.00
======= ----------
PROFIT/LOSS 1.00
==========
QTY QTY
LAMBS
=====
21 Sales Lambs 1 1.00
22 Rations 1 1.00
23 Deaths 1 1.00
24 Closing Stock 1 1.00
------- ----------
4 4.00
LESS
====
25 Opening Stock 1 1.00
26 Purchases 1 1.00
27 Natural Increase 1 1.00
------- ----------
3 3.00
======= ----------
PROFIT/LOSS 1.00
==========
QTY QTY
PIGS
====
31 Sales Pigs 1 1.00
32 Rations 1 1.00
33 Deaths 1 1.00
34 Closing Stock 1 1.00
------- ----------
4 4.00
LESS
====
35 Opening Stock 1 1.00
36 Purchases 1 1.00
37 Natural Increase 1 1.00
------- ----------
3 3.00
======= ----------
PROFIT/LOSS 1.00
==========
QTY QTY
HORSES
======
41 Sales Horses 1 1.00
42 Rations 1 1.00
43 Deaths 1 1.00
44 Closing Stock 1 1.00
------- ----------
4 4.00
LESS
====
45 Opening Stock 1 1.00
46 Purchases 1 1.00
47 Natural Increase 1 1.00
------- ----------
3 3.00
======= ----------
PROFIT/LOSS 1.00
==========
QTY QTY
DEER
====
51 Sales Deer 1 1.00
52 Rations 1 1.00
53 Deaths 1 1.00
54 Closing Stock 1 1.00
------- ----------
4 4.00
LESS
====
55 Opening Stock 1 1.00
56 Purchases 1 1.00
57 Natural Increase 1 1.00
------- ----------
3 3.00
======= ----------
PROFIT/LOSS 1.00
==========
QTY QTY
GOATS
=====
61 Sales Goats 1 1.00
62 Rations 1 1.00
63 Deaths 1 1.00
64 Closing Stock 1 1.00
------- ----------
4 4.00
LESS
====
65 Opening Stock 1 1.00
66 Purchases 1 1.00
67 Natural Increase 1 1.00
------- ----------
3 3.00
======= ----------
PROFIT/LOSS 1.00
==========
QTY QTY
LIVESTOCK
=========
71 Sales 1 1.00
72 Rations 1 1.00
73 Deaths 1 1.00
74 Closing Stock 1 1.00
------- ----------
4 4.00
LESS
====
75 Opening Stock 1 1.00
76 Purchases 1 1.00
77 Natural Increase 1 1.00
------- ----------
3 3.00
======= ----------
PROFIT/LOSS 1.00
==========
QTY QTY
LIVESTOCK
=========
81 Sales 1 1.00
82 Rations 1 1.00
83 Deaths 1 1.00
84 Closing Stock 1 1.00
------- ----------
4 4.00
LESS
====
85 Opening Stock 1 1.00
86 Purchases 1 1.00
87 Natural Increase 1 1.00
------- ----------
3 3.00
======= ----------
PROFIT/LOSS 1.00
==========
QTY QTY
LIVESTOCK
=========
91 Sales 1 1.00
92 Rations 1 1.00
93 Deaths 1 1.00
94 Closing Stock 1 1.00
------- ----------
4 4.00
LESS
====
95 Opening Stock 1 1.00
96 Purchases 1 1.00
97 Natural Increase 1 1.00
------- ----------
3 3.00
======= ----------
PROFIT/LOSS 1.00
==========
PRIMARY PRODUCTION ENTERPRISE STATEMENT1
========================================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
INCOME
------
101 Sales - Primary Production 1.00
102 ------ 1.00
103 ------ 1.00
150 ------ 1.00
---------- ----------
4.00
LESS EXPENSES
-------------
151 Purchases - Primary Production 1.00
152 Expense - Primary Production 1.00
200 ------ 1.00
---------- ----------
3.00
---------- ----------
GROSS TRADING PROFIT 1.00
========== ==========
PRIMARY PRODUCTION ENTERPRISE STATEMENT2
========================================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
INCOME
------
201 Sales - Primary Production 1.00
202 ------ 1.00
203 ------ 1.00
250 ------ 1.00
---------- ----------
4.00
LESS EXPENSES
-------------
251 Purchases - Primary Production 1.00
252 Expenses - Primary Production 1.00
300 ------ 1.00
---------- ----------
3.00
---------- ----------
GROSS TRADING PROFIT 1.00
========== ==========
PRIMARY PRODUCTION ENTERPRISE STATEMENT3
========================================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
INCOME
------
301 Sales - Primary Production 1.00
302 ------ 1.00
303 ------ 1.00
350 ------ 1.00
---------- ----------
4.00
LESS EXPENSES
-------------
351 Purchases - Primary Production 1.00
352 Expense - Primary Production 1.00
400 ------ 1.00
---------- ----------
3.00
---------- ----------
GROSS TRADING PROFIT 1.00
========== ==========
PRIMARY PRODUCTION ENTERPRISE STATEMENT4
========================================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
INCOME
------
401 Sales - Primary Production 1.00
402 ------ 1.00
403 ------ 1.00
450 ------ 1.00
---------- ----------
4.00
LESS EXPENSES
-------------
451 Purchases - Primary Production 1.00
452 Expense - Primary Production 1.00
500 ------ 1.00
---------- ----------
3.00
---------- ----------
GROSS TRADING PROFIT 1.00
========== ==========
PRIMARY PRODUCTION ENTERPRISE STATEMENT5
========================================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
INCOME
------
501 Sales - Primary Production 1.00
502 ------ 1.00
503 ------ 1.00
550 ------ 1.00
---------- ----------
4.00
LESS EXPENSES
-------------
551 Purchases - Primary Production 1.00
552 Expense - Primary Production 1.00
600 ------ 1.00
---------- ----------
3.00
---------- ----------
GROSS TRADING PROFIT 1.00
========== ==========
PRIMARY PRODUCTION ENTERPRISE STATEMENT6
========================================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
INCOME
------
601 Sales - Primary Production 1.00
602 ------ 1.00
603 ------ 1.00
650 ------ 1.00
---------- ----------
4.00
LESS EXPENSES
-------------
651 Purchases - Primary Production 1.00
652 Expenses - Primary Production 1.00
700 ------ 1.00
---------- ----------
3.00
---------- ----------
GROSS TRADING PROFIT 1.00
========== ==========
PRIMARY PRODUCTION ENTERPRISE STATEMENT7
========================================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
INCOME
------
701 Sales - Primary Production 1.00
702 ------ 1.00
703 ------ 1.00
750 ------ 1.00
---------- ----------
4.00
LESS EXPENSES
-------------
751 Purchases - Primary Production 1.00
752 Expense - Primary Production 1.00
800 ------ 1.00
---------- ----------
3.00
---------- ----------
GROSS TRADING PROFIT 1.00
========== ==========
PRIMARY PRODUCTION PROFIT/LOSS STATEMENT
========================================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
PRIMARY PRODUCTION INCOME
-------------------------
801 Agistment & Fodder Proceeds 1.00
805 Barley Proceeds 1.00
810 Oats Proceeds 1.00
815 Wheat Proceeds 1.00
820 Other Grain Proceeds 1.00
822 Fruit Proceeds 1.00
823 Hay Proceeds 1.00
825 Milk Proceeds 1.00
830 Poultry Proceeds 1.00
832 Produce Proceeds 1.00
835 Wool Proceeds 1.00
840 Skins & Hides Proceeds 1.00
845 Sharefarming 1.00
847 Shearing Proceeds 1.00
850 Subcontracting Proceeds 1.00
851 Produce Proceeds 1.00
855 Sundry Farm Income 1.00
966 ------ 1.00
968 Profit Enterprise 1 1.00
970 Profit Enterprise 2 1.00
972 Profit Enterprise 3 1.00
974 Profit Enterprise 4 1.00
976 Profit Enterprise 5 1.00
978 Profit Enterprise 6 1.00
980 Profit Enterprise 7 1.00
981 Gross Profit Cattle 1.00
982 Gross Profit Sheep 1.00
983 Gross Profit Lambs 1.00
984 Gross Profit Pigs 1.00
985 Gross Profit Horses 1.00
986 Gross Profit Deer 1.00
987 Gross Profit Goats 1.00
988 Gross Profit Livestock Spare 1.00
989 Gross Profit Livestock Spare 1.00
990 Gross Profit Livestock Spare 1.00
---------- ----------
35.00
LESS PRIMARY PRODUCTION EXPENSES
--------------------------------
1001 Accounting Fees 1.00
1010 Auditors Fees 1.00
1020 Advertising 1.00
1025 Agistment 1.00
1050 Amortisation 1.00
1060 Bad Debts 1.00
1070 Bank Charges 1.00
1074 Bankcard Charges 1.00
1080 Borrowing Expenses 1.00
1090 Car Allowance 1.00
1100 Cleaning 1.00
1110 Commission Paid 1.00
1120 Computer Software 1.00
1130 Conference & Lecture Expenses 1.00
1135 Contracting Farm 1.00
1140 Consulting Fees 1.00
1150 Credit Card Charges 1.00
1155 Crop Sprays 1.00
1160 Debt Collection 1.00
1170 Depreciation 1.00
1171 Depreciation Buildings 1.00
1172 Depreciation Plant & Equipment 1.00
1174 Depreciation Motor Vehicles 1.00
Depreciation Fixtures &
1175 Fittings 1.00
1176 Depreciation Office Equipment 1.00
1178 Depreciation Small Plant Items 1.00
1179 Depreciation Farm Equipment 1.00
1180 Depreciation Trucks 1.00
1190 Diesel 1.00
1200 Directors Fees & Emoluments 1.00
1201 Directors Salaries 1.00
1210 Disbursements 1.00
1220 Discount Allowed 1.00
1230 Donations 1.00
1240 Doubtful Debts 1.00
1250 Drugs & Dressings 1.00
1260 Employees Board & Lodging 1.00
1265 Ear Tags 1.00
1270 Entertaining 1.00
1295 Farm Dog Expenses 1.00
1297 Farming Expenses 1.00
1300 Fees & Charges 1.00
1305 Fertilisers 1.00
1310 Filing Fees 1.00
1320 Financial Planning Fees 1.00
1330 Fines 1.00
1335 Fodder & Fertiliser 1.00
1340 Franchise Fee 1.00
1350 Freight & Cartage 1.00
1360 Fuel & Oil 1.00
1370 Gardening 1.00
1380 General Expenses 1.00
1385 Hay Bailing 1.00
1390 Heat Light & Power 1.00
1400 Hire Plant & Equipment 1.00
1410 Hire Purchase Charges 1.00
1420 Holiday Pay 1.00
1430 Home Office Expenses 1.00
1440 Home Workshop Expenses 1.00
1450 Insurance 1.00
1460 Insurance WorkCover 1.00
1470 Interest 1.00
1480 Interest Bank 1.00
1490 Interest Hire Purchase 1.00
1500 Interest Leasing 1.00
1510 Interest On Mortgage 1.00
1520 Interest Other 1.00
1540 Interest Holding Company 1.00
1550 Interest Related Companies 1.00
1560 Interest Superannuation Fund 1.00
1570 Journals & Periodicals 1.00
1580 Land Tax 1.00
1590 Leasing Charges 1.00
1600 Leasing Motor Vehicles 1.00
1610 Lease Preparation 1.00
1620 Legal Expenses 1.00
1630 Letting Fees 1.00
1640 Levies 1.00
1650 Licences & Permits 1.00
1655 Livestock Expenses 1.00
1660 Locum Expenses 1.00
1670 Long Service Leave 1.00
1680 Loss On Sale Of Fixed Assets 1.00
1690 Management Fees 1.00
1700 Motor Vehicle Expenses 1.00
1709 ------ 1.00
Motor Vehicle Expenses
1710 Fuel & Oil 1.00
1711 Repairs 1.00
1712 Registration & Insurance 1.00
1713 Insurance 1.00
1714 Tyres 1.00
1715 Parking 1.00
1716 ------ 1.00
1719 ------ 1.00
---------- ----------
8.00
1720 Occupancy Expenses 1.00
1730 Office Expenses 1.00
1740 Outside Assistance 1.00
1750 Packaging 1.00
1760 Payroll Tax 1.00
1770 Perpetual Lease 1.00
1775 Pest Control 1.00
1780 Petty Cash Expenditure 1.00
1790 Postage 1.00
1800 Printing & Stationery 1.00
1810 Protective Clothing 1.00
1820 Provision For Doubtful Debts 1.00
1830 Public Relations 1.00
1840 Rates & Taxes 1.00
1850 Repairs & Maintenance Building 1.00
1860 Repairs & Maintenance General 1.00
Repairs & Maintenance Plant &
1870 Equipment 1.00
1880 Replacements 1.00
1890 Registrations & Licences 1.00
1900 Rent 1.00
1910 Rent Rates & Taxes 1.00
1920 Royalties 1.00
1930 Rubbish Removal 1.00
1940 Salaries 1.00
1950 Salaries Partners 1.00
1960 Secretarial Fees 1.00
1970 Security 1.00
1980 Seminars 1.00
1985 Seed Cleaning 1.00
1990 Service Fees 1.00
1995 Shearing & Crutching 1.00
2005 Sprays 1.00
2010 Staff Amenities 1.00
2020 Staff Hire 1.00
2030 Staff Training 1.00
2040 Storage 1.00
2045 Stores & Rations 1.00
2050 Subcontractors 1.00
2060 Subscriptions 1.00
2070 Superannuation 1.00
2080 Superannuation Productivity 1.00
Superannuation Working
2090 Directors 1.00
2100 Telephone 1.00
2110 Telephone Facsimile 1.00
2111 Telephone Mobile 1.00
2112 Telephone Pager 1.00
2113 Telephone Telex 1.00
2150 Tool Replacement 1.00
2160 Travelling Local 1.00
2170 Travelling Overseas 1.00
2180 Uniforms & Cleaning 1.00
2185 Veterinary Expenses 1.00
2190 Wages 1.00
2200 Wages Bonus 1.00
2210 Wages Casual 1.00
2220 Wages & Salaries 1.00
2225 Weed Control 1.00
2260 Waste Removal 1.00
2280 Wrappings 1.00
2300 ------ 1.00
2301 ------ 1.00
2310 ------ 1.00
---------- ----------
2.00
The following groups in A/cs
2311 2311 to 2400 can be used in 1.00
the same way as the motor
2312 vehicle dissection 1710 - 1719 1.00
2320 ------ 1.00
---------- ----------
3.00
2321 ------ 1.00
2330 ------ 1.00
---------- ----------
2.00
2331 ------ 1.00
2340 ------ 1.00
---------- ----------
2.00
2341 ------ 1.00
2350 ------ 1.00
---------- ----------
2.00
2351 ------ 1.00
2360 ------ 1.00
---------- ----------
2.00
2361 ------ 1.00
2370 ------ 1.00
---------- ----------
2.00
2371 ------ 1.00
2380 ------ 1.00
---------- ----------
2.00
2381 ------ 1.00
2390 ------ 1.00
---------- ----------
2.00
2391 ------ 1.00
2400 ------ 1.00
---------- ----------
TOTAL PRIMARY PRODUCTION
EXPENSES 175.00
---------- ----------
NET LOSS FROM PRIMARY
PRODUCTION [ 140.00]
========== ==========
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