Account Number	Account Name	Account Type	Header	Parent Account Number	Tax Code	Inactive Account
0105	Sales	Income		4-0000	GST	N
0510	Sales	Income		4-0000	GST	N
0520	Bad Debts Recovered	Income		4-0000	GST	N
0525	Assessable gov. industry paymt	Income		4-0000	GST	N
0530	Commissions received	Income		4-0000	GST	N
0540	Discounts received	Income		4-0000	GST	N
0550	Dividends - franked	Income		4-0000	ITS	N
0551	Dividends - unfranked	Income		4-0000	ITS	N
0567	Distribution from trusts	Income		4-0000	ITS	N
0569	FBT Employee CoN-Tibutions	Income		4-0000	GST	N
0570	Insurance recoveries	Income		4-0000	FRE	N
0575	Interest received	Income		4-0000	FRE	N
0600	"Profit on sale of property, plant, equip"	Income		4-0000	GST	N
0620	Rents received	Income		4-0000	ITS	N
1108	Opening finished goods	Cost of sales		5-0000	N-T	N
1110	Materials	Cost of sales		5-0000	GST	N
1115	Purchases	Cost of sales		5-0000	GST	N
1138	Closing finished goods	Cost of sales		5-0000	N-T	N
1160	Direct labour	Cost of sales		5-0000	N-T	N
1165	"CoN-T, s/coN-T and commisn"	Cost of sales		5-0000	GST	N
1510	Accountancy	Expense		6-0000	GST	N
1515	Advertising and promotion	Expense		6-0000	GST	N
1525	Amortisation Expense	Expense		6-0000	GST	N
1540	Bad Debts	Expense		6-0000	GST	N
1545	Bank Fees And Charges	Expense		6-0000	INP	N
1547	Bookkeeping Fees	Expense		6-0000	GST	N
1550	Borrowing Expenses	Expense		6-0000	INP	N
1555	Crates & packing	Expense		6-0000	GST	N
1560	Casual labour	Expense		6-0000	N-T	N
1565	Cleaning and rubbish removal	Expense		6-0000	GST	N
1575	Commissions	Expense		6-0000	GST	N
1578	Computer Expenses	Expense		6-0000	GST	N
1580	Conference and seminar costs	Expense		6-0000	GST	N
1585	Consultants fees	Expense		6-0000	GST	N
1590	CoN-Tact payments	Expense		6-0000	GST	N
1595	CoN-Tactors	Expense		6-0000	GST	N
1605	Debt collection	Expense		6-0000	GST	N
1610	Delivery	Expense		6-0000	GST	N
1617	Depreciation - other	Expense		6-0000	N-T	N
1625	Directors fees	Expense		6-0000	N-T	N
1640	Discounts Allowed	Expense		6-0000	GST	N
1645	Donations	Expense		6-0000	FRE	N
1655	Electricity	Expense		6-0000	GST	N
1660	Entertainment	Expense		6-0000	GST	N
1675	Fees & charges	Expense		6-0000	GST	N
1685	Filing Fees	Expense		6-0000	FRE	N
1690	Fines	Expense		6-0000	GST	N
1705	Fringe benefits tax	Expense		6-0000	N-T	N
1710	Fuel & oil	Expense		6-0000	GST	N
1713	Gas	Expense		6-0000	GST	N
1715	General expenses	Expense		6-0000	GST	N
1735	Heating	Expense		6-0000	GST	N
1740	Hire/rent of Plant & Equipment	Expense		6-0000	GST	N
1745	Hire purchase charges	Expense		6-0000	INP	N
1750	Home office	Expense		6-0000	GST	N
1755	Insurance	Expense		6-0000	GST	N
1760	Interest	Expense		6-0000	INP	N
1764	Internet	Expense		6-0000	GST	N
1765	Journals & periodicals	Expense		6-0000	GST	N
1770	Laundry	Expense		6-0000	GST	N
1775	Lease payments	Expense		6-0000	GST	N
1780	Legal fees	Expense		6-0000	GST	N
1785	Licenses & Permits	Expense		6-0000	GST	N
1790	Light & power	Expense		6-0000	GST	N
1797	Long service leave	Expense		6-0000	N-T	N
1798	Management fees	Expense		6-0000	GST	N
1800	Materials & supplies	Expense		6-0000	GST	N
1803	M/V car - Depreciation	Expense		6-0000	N-T	N
1804	M/V car - Fuel & oil	Expense		6-0000	GST	N
1806	M/V car - Lease	Expense		6-0000	GST	N
1807	M/V car - Rego/Insurance	Expense		6-0000	GST	N
1808	M/V car - Repairs	Expense		6-0000	GST	N
1809	M/V car - Other	Expense		6-0000	GST	N
1825	Office Expenses	Expense		6-0000	GST	N
1827	Parking & Tolls	Expense		6-0000	GST	N
1830	Payroll tax	Expense		6-0000	N-T	
1835	Postage	Expense		6-0000	GST	N
1840	Printing & stationery	Expense		6-0000	GST	N
1845	Protective clothing	Expense		6-0000	GST	N
1850	Rates & land taxes	Expense		6-0000	FRE	N
1855	Rent on land & buildings	Expense		6-0000	GST	N
1860	Registration & insurance	Expense		6-0000	GST	N
1865	Repairs & maintenance	Expense		6-0000	GST	N
1870	"Replacements (tools, etc)"	Expense		6-0000	GST	N
1871	Research & development	Expense		6-0000	GST	N
1875	Rubbish removal	Expense		6-0000	GST	N
1900	Security	Expense		6-0000	GST	N
1905	Service fees	Expense		6-0000	GST	N
1915	Staff amenities	Expense		6-0000	GST	N
1920	Staff training	Expense		6-0000	GST	N
1925	Subscriptions	Expense		6-0000	GST	N
1927	SubcoN-Tactors	Expense		6-0000	GST	N
1930	Sundry expenses	Expense		6-0000	GST	N
1935	Superannuation	Expense		6-0000	N-T	N
1940	Telephone	Expense		6-0000	GST	N
1950	"Travel, accom & conference"	Expense		6-0000	GST	N
1965	Wages	Expense		6-0000	N-T	N
1970	Water	Expense		6-0000	FRE	N
1975	Workcover	Expense		6-0000	GST	N
1-0500   	Assets	Asset	H	1-0000		
2000	Cash at bank	Bank		1-0500   	N-T	N
2050	Cash on hand	Other Current Asset		1-0500   	N-T	N
2101	Trade debtors	Other Current Asset		1-0500   	N-T	N
2195	ABN Withholding Credits	Other Current Asset		1-0500   	N-T	N
2335	Finished goods - at cost	Other Current Asset		1-0500   	N-T	N
2815	Buildings - at cost	Fixed asset		1-0500   	CAP	N
2829	Less: Accumulated depreciation	Fixed asset		1-0500   	N-T	N
2831	Fixtures & Fittings	Fixed asset		1-0500   	CAP	N
2834	Less: Accumulated depreciation	Fixed asset		1-0500   	N-T	N
2860	Office equipment	Fixed asset		1-0500   	CAP	N
2869	Less: Accumulated depreciation	Fixed asset		1-0500   	N-T	N
2870	Plant & equip - finance lease	Fixed asset		1-0500   	CAP	N
2875	Office Equipment - Accumulated Depreciation	Fixed asset		1-0500   	N-T	N
2890	Motor vehicles - at cost	Fixed asset		1-0500   	CAP	N
2895	Less: Accumulated depreciation	Fixed asset		1-0500   	N-T	N
2900	Other - Assets	Fixed asset		1-0500   	CAP	N
2925	Goodwill	Fixed asset		1-0500   	N-T	N
2950	Preliminary expenses	Fixed asset		1-0500   	GST	N
2980	Borrowing expenses	Fixed asset		1-0500   	INP	N
2989	Less: Accumulated amortisation	Other Asset		1-0500   	N-T	N
2990	Other	Other Asset		1-0500   	N-T	N
3048	Trade creditors	Other Current Liability		2-0000	N-T	N
3325	Taxation	Other Current Liability		2-0000	N-T	N
3350	Employee entitlements	Other Current Liability		2-0000	N-T	N
3351	Other Payroll Deductions	Other Current Liability		2-0000	N-T	N
3360	Annual Leave Payable	Other Current Liability		2-0000	N-T	N
3375	Sundry provisions	Other Current Liability		2-0000	N-T	N
3380	GST payable coN-Tol account	Other Current Liability		2-0000	N-T	N
3384	GSTut tax credit coN-Tol account	Other Current Liability		2-0000	N-T	N
3390	ABN withholding tax	Other Current Liability		2-0000	N-T	N
3392	TFN withholding tax	Other Current Liability		2-0000	N-T	N
3394	Amounts withheld from salary and wages	Other Current Liability		2-0000	N-T	N
3396	Wine equalisation tax	Other Current Liability		2-0000	N-T	N
3397	ATO IN-Tegrated Client Account	Other Current Liability		2-0000	N-T	N
3500	Bank loans	Long Term Liability		2-0000	N-T	N
3648	Hire purchase	Long Term Liability		2-0000	N-T	N
3649	Less: Unexp interest charges	Long Term Liability		2-0000	N-T	N
4000	Opening balance	Equity		3-0000	N-T	N
4049	Share of profit	Equity		3-0000	N-T	N
4080	Drawings	Equity		3-0000	N-T	N
4198	Current Year Earnings	Equity		3-0000	N-T	N
4199	Retained Earnings	Equity		3-0000	N-T	N
