ORACLE CHART OF ACCOUNTS Full Account Code String:  Company - Cost Centre - Account Number - Sub Account  e.g. 10.110.173.00 Company Description Cost Centre Description Sub-Acc Sub Acc Des             10 XYZ Pty Ltd 110 Administration 0O Default 20 ABC Pty Ltd 210 Gourmet Produce 10 Marketing 30 XYZ QLD Pty Ltd 230 Queensland 13 Finance/Admin 40 XYZ NSW Pty Ltd 300 NSW 14 Quality Assurance 50 XYZ WA Pty Ltd 400 Western Australia     60 XYZ VIC Pty Ltd 500 VIC         600 Tasmania         900 Export     100 - ASSETS 400 - TRADING STATEMENT Account No: Description Acc No: Description 110 - Current Assets 410 - SALES 111 Petty Cash 411 Sales  112 Cash Management 412 Sales  113 Short Term Deposits 413 Sales  114 Security Deposits 415 Rebates 115 Bank Transfer clearing 416 Stock Transfer 121 Trade Debtors 125 Provision for Bad Debts 420 - COST OF SALES 130 Sundry Debtors 131 Miscellaneous Debtors 421 Cost of Sales 132 Insurance Claim Receivable 422 Cost of Sales 133 Staff Advances 423 Cost of Sales 134 GST Suspense 424 Price Variance 135 Debtors Suspense 425 Price Variance 136 GST Clearing 426 Stock Transfer 137 Rebates 140 Inventory 430 - Settlement discount 141 Inventory 144 Stock in Transit 431 Settlement Discount 150 - Prepayments 440 - Rebates 151 Prepayments General 441 Rebates 152 Prepayments Insurance 442 Rebates 153 Prepayments Rates 443 Warehouse Allowance 154 Prepayments Com Bill 444 Warehouse Allowance 155 Prepayments Lease  445 Spoilage 159 Equipment for Suppliers 446 Bulk Deals 160 - FIXED ASSETS 450- Freight In 161 Land 451 Freight In 162 Buildings 452 Freight In 163 Accum Depn Buildings 453 Freight In 164 Plant & Equipment 454 Freight Transfer Stock 165 Accum Depn Plant & E 455 Freight Equalisation 166 Office Equipment 167 Accum Depn Office E 460 - Contract Delivery Fees 168 Add & Disposals Clearing 169 Net Book Value on Scrap 461 Contract Delivery Fees 462 Contract Delivery Fees 170 - LEASED ASSETS 463 Warehouse Fees 465 Insurance  171 Leased Motor Vehicles 172 Accum Amort MV 470 - Customer Replacements 173 Leased Computers 174 Accum Amort Computers 471 Customer Rep Damaged 175 Leased P & Equip 176 Accum Amort P & E 480 - Stock Loss/Gain 177 Leased Office Equip 178 Accum Amort Off Equip 481 Stocktake Adjustment 180 - INVESTMENTS 500 - OPERATING EXPENSES 181 Investments 510 - Salary and Wages 182 Intercompany Loan -ABC 183 Intercompany Loan -XYZ 511 Salary and Wages 184 Loan to Directors 512 Salary & Wages - O/Time 185 Loan 513 Redundancy 186 Loan 514 Sick Leave Paid 190 - INTANGIBLES 520 - Other Staff Expenses 191 Goodwill 521 Superannuation 192 Accum Amort on Goodwill 522 Payroll Tax 193 Brand Names 523 Workcover 525 Fringe Benefits Tax 200 - LIABILITIES 526 Training 527 Conference Fees 210 - Current Liabilities 528 Recruitment Costs 529 Temporary Staff 211 Bank Overdraft 530 Staff Amenities - Uniforms 215 Trade Creditors 531 Employee Medicals 216 Sundry Accruals 217 Suspense 550 - Entertainment 218 Goods Received accrual 220 Sundry Creditors 551 Ent Ded /No FBT 221 Superannuation Payable 552 Ent Ded /FBT 222 Employee Exp payable 553 Ent No Ded/No FBT 223 Employee Exp payable 224 Union Fees payable 560 - Directors Expenses 225 Wage Garnishee Payable 226 Wages Clearing 561 Directors Fees 227 PAYG Payable 565 Directors Superannuation 228 Payroll Tax Payable 566 Directors Expenses 229 GST Liability  570 - Travel and Accomodation 230 - Rebates Payable 571 Travel and Accom - Dom 231 Trade Creditor - Rebates 572 Trav & Accom - O/Seas 232 Sundry Creditor Rebates 233 Sundry Other Rebates 580 - Premises 240 - Discounts Payable 581 Rent 582 Rates 241 Trade Creditor discounts 583 Depreciation Premises 242 Sundry Creditor dis 584 Cleaning 243 Sundry Other discounts 585 R & M Premises 586 Pest Control 250 - Loans 587 Security 588 Storage Charges 251 Lease Liability - current 589 Waste Disposal 252 Commercial Bill 253 Business Loan 610 - Vehicle Charges 255 Intercompany Loan Account 256 HP - Short Term 611 Vehicle Running Costs 257 Lease Liability - S/Term 612 Vehicle Depreciation 613 Vehicle Lease Costs 260 - Provisions 614 Vehicle Hire Charge 261 Annual Leave Provision 620 - Admin Expenses 262 Sick Leave Provision 263 Long Service Leave Provis 621 Electricity 264 Audit Fees Provision 622 Licence Fees 265 FBT Provision 623 Membership Fees 266 Workcover Provision 624 Office Equipment 625 Printing and Stationery 270 - LONG TERM LIABILITIES 626 Postage 627 Subscriptions 271 HP - Long Term 628 Telephone 272 Lease Liability - LT 282 Lease Liability - LT 640 - Equipment Expenses 291 Long Serv Leave - LT 292 Sick Leave - LT 641 R & M Equipment 293 Intercompany Loan 642 R & M Computers 294 Intercompany Loan 643 Lease Costs - Equipment 295 Intercompany Loan 644 Lease Costs - Computers 645 Lease Costs - Furniture 300 - SHAREHOLDERS EQUITY 646 Depn - Equipment 647 Depn - Computers 310 - Contributed Equity 648 Depn - Office Equipment 649 Rental - Office Equipment 311 Contributed Equity  653 Equipment 315 Asset Revaluation Reserve 660 - Advertising Expenses 320 - Retained Earnings 661 Advertising 321 Retained Earnings 662 Promotions 325 Trading Profit/Loss 663 Samples 664 Public Relations 330 - Dividends 680 - Professional Services 331 Dividends Declared 335 Dividends Paid 681 Consultants 682 Audit/Accounting Fees 683 Debt Collection 684 Legal Costs 685 Research & Development 690 - Insurance Expenses 691 Insurance 710 - Other Expenses 711 Bank Charges 712 Bad Debts 713 Discount Taken 714 Donations 715 Foreign Exchange Losses 718 Rounding Difference 900 - OTHER INCOME 911 Other Income 912 Profit/Loss on disp Asset 915 Rent Received 920 Rebates received 925 Interest Income 926 Management Fee Recd 930 Bad Debts Recovered 935 Miscellaneous Income 950 Foreign Exchange Gains