An MYOB standard chart is the master chart of accounts template provided in your MAS, AE Accounts or AO Classic general ledger software.
Each ledger needs a set of accounts to post transactions to. The "master chart" helps automate the process of setting up accounts by providing a list of accounts, ready for use, for each entity type. This accounts list can then be altered to suit your client's needs. For example, by transferring accounts to the client chart of accounts, or by deleting the accounts you don't need.
Why use an MYOB standard chart?
Statutory Reporter uses an MYOB standard chart of accounts to automate the account mapping process. Account groups are used to determine where the balance of each account should appear in the financial statements.
When generating reports, if you're using an MYOB standard chart, most of the accounts are already mapped for you. But, if you're using a custom chart of accounts, you'll need to map each account to an account group before printing the reports.
Summary of MYOB Standard Charts
Click on the tab below for your ledger product to view a summary of the account ranges in the Master chart of accounts. When printing this article, make sure the tab for your ledger product is selected.
AE MAS - Standard chart of accounts (All entities)
Account code range
Description
100 – 169
Livestock accounts
170 – 187
Other farm income
188 – 189
Equity method income
190 –196
Professional income
197 – 209
Non-trading income
210 – 215
Sale of non-current assets
216– 229
Rental accounts
216 – 216 99
Cost of goods
217 – 217 99
Direct costs
218 – 229
Direct rental expense
230 – 279
Trading accounts
230 – 239
Sales
240 – 249
Division headings
250 – 259
Opening stock
260 – 269
Closing stock
270 – 279
Purchases
280 – 299
Manufacturing costs
300 – 479
Overhead expenses
480 – 499
Appropriation & Provision Accounts
500 – 500 99
Trust Funds
501 – 549
Partnership/Beneficiary accounts
550 – 599
Superannuation Fund
600 – 639
Shareholder's Equity
600 – 619
Share capital
620 – 634
Reserves
635 – 637
Consolidation Accounts
638 – 639
Retained Profits
640 – 679
Current Assets (CA)
640 – 653
Cash on Hand
654 – 666
Receivables (CA)
667 – 679
Investments (CA)
680 – 689
Bank Accounts
690 – 699
Receivables (Loan accounts, CA)
700 – 709
Other Current Assets
710 – 729
Inventories (CA)
730 – 869
Non-Current Assets (NCA)
730 – 779
Property, Plant & Equipment
780 – 810
Investments (NCA)
811 – 819
Other Receivables (NCA)
820 – 839
Receivables (Loan accounts, NCA)
840 – 849
Inventories (NCA)
850 – 859
Intangibles
860 – 869
Other Non-current Assets
870 – 919
Current Liabilities (CL)
870 – 889
Accounts Payable and other Financial Liabilities
890 – 899
Tax Accounts
900 – 909
Provisions
910 – 919
Other Current Liabilities
920 – 968
Non-Current Liabilities (NCL)
920 – 939
Accounts Payable and other Financial Liabilities (NCL)
940 – 949
Provisions (NCL)
950 – 967
Other Non-current Liabilities
969
Suspense
970 – 999
Information Accounts
AO Classic GL - Standard chart of Accounts (all entities)
Account code range
Description
100 – 169
Livestock accounts
170 – 187
Other farm income
188 – 189
Equity method income
190 – 196
Professional income
197 – 209
Non-trading income
210 – 215
Sale of non-current assets
216– 229
Rental accounts
216 – 216/99
Cost of goods
217 – 217/99
Direct costs
218 – 229
Direct rental expense
230 – 279
Trading accounts
230 – 239
Sales
240 – 249
Division headings
250 – 259
Opening stock
260 – 269
Closing stock
270 – 279
Purchases
280 – 299
Manufacturing costs
300 – 479
Overhead expenses
480 – 499
Appropriation & Provision Accounts
500 – 50099
Trust Funds
501 – 549
Partnership/Beneficiary accounts
550 – 599
Superannuation Fund
600 – 639
Shareholder's Equity
600 – 619
Share capital
620 – 634
Reserves
635 – 637
Consolidation Accounts
638 – 639
Retained Profits
640 – 679
Current Assets (CA)
640 – 653
Cash on Hand
654 – 666
Receivables (CA)
667 – 679
Investments (CA)
680 – 689
Bank Accounts
690 – 699
Receivables (Loan accounts, CA)
700 – 709
Other Current Assets
710 – 729
Inventories (CA)
730 – 869
Non-Current Assets (NCA)
730 – 779
Property, Plant & Equipment
780 – 810
Investments (NCA)
811 – 819
Other Receivables (NCA)
820 – 839
Receivables (Loan accounts, NCA)
840 – 849
Inventories (NCA)
850 – 859
Intangibles
860 – 869
Other Non-current Assets
870 – 919
Current Liabilities (CL)
870 – 899
Creditors and Borrowings
900 – 909
Provisions
908/01
GST Collected
908/02
GST Paid
910 – 919
Other Current Liabilities
920 – 968
Non-Current Liabilities (NCL)
920 – 939
Creditors and Borrowings (NCL)
940 – 949
Provisions (NCL)
950 – 967
Other Non-current Liabilities
969
Suspense
970 – 999
Information Accounts
AE Accounts - Standard chart of Accounts (all entities)
Group
Account code range
Description
G1
1 – 10
Livestock Trading
G2
11 – 89
Manufacturing Accounts
11 – 31
Direct Materials
32 – 39
Direct Labour
40 – 89
Manufacturing Overheads
G3
90 – 209
Trading Accounts
90 – 104
Trading Income
105 – 126
Stock Accounts (DR)
127 – 139
Stock Accounts (CR)
140 – 209
Direct Expenses (DR)
G4
210 – 279
Income
G5
280 – 494
Expenses
G6
495 – 517
Non-operating Income and Expenses
495 – 509
Non-operating Income
510 – 517
Non-operating Expenses
G7
518 – 521
Income Tax
G8
522 – 549
Extraordinary Items and Appropriations
522 – 525
Extraordinary Items
526 – 527
Minority Interests
528
Retained Profits
529
Accumulated Losses
530 – 534
Transfers from Reserve
535 – 541
Dividends
542 – 546
Transfer to Reserves
547 – 549
Other Appropriations
G9
550 – 559
Authorised Capital
G10
560 – 579
Share Capital and Reserves
560 – 569
Issued Capital
570 – 576
Reserves
577 – 579
Minority Shareholder Interests
G11
580 – 619
Capital and Current Accounts
G12
620 – 649
Alternate Chart Investments
G13
650 – 699
Property Plant and Equipment
650 – 669
Land and Buildings
670 – 699
Plant and Equipment
G14
700 – 739
Investments
700 – 719
Investments (Current)
720 – 739
Investments (Non-current)
G15
740 – 758
Intangible Assets
G16
760 – 799
Non-current Assets
760 – 765
Inventories
766 – 799
Receivables / Other
G17
800 – 899
Current Assets
800 – 819
Cash
820 – 869
Receivables
870 – 891
Inventories
892
GST on Acquisitions
893 – 899
Other Current Assets
G18
900 – 959
Current Liabilities
901
Bank Overdraft
904 – 916
Accounts Payable
917 – 923
Interest Bearing Liabilities
924 – 940
Other Payables
941 – 948
Other Current Liabilities
954 – 959
Provisions
G19
960 – 998
Non-Current Liabilities
960 – 974
Payables
975 – 984
Interest Bearing Liabilities
985 – 996
Provisions
944 – 998
Other
999
Suspense
G20
1000 – 1099
Automatic Codes (DR)
1000
Current Year Earnings
G21
1101 – 1200
Proprietor's Funds
G22
1201 – 1300
Operating Profit Before Income Tax MPNL
G23
1301 – 1500
Non-Financial Data
G24
1501 – 1550
Lease Commitments
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