Accountants Enterprise in Australia only
MAS Master Chart Summary (all entities)
|
MAS Master Chart Summary (All Entities) |
|
|---|---|
|
Livestock |
|
|
Livestock Accounts |
100:169 |
|
Farm Accounts |
170:187 |
|
Income |
|
|
Equity Method Income |
188:189 |
|
Professional Income |
190:196 |
|
Non Trading Income |
197:209 |
|
Sale of Non Current Assets |
210:215 |
|
Rental Accounts |
216:229 |
|
Trading Accounts |
|
|
Sales |
230:249 |
|
Opening Stock |
250:259 |
|
Closing Stock |
260:269 |
|
Purchases |
270:279 |
|
Manufacturing Costs |
280:299 |
|
Expenses |
|
|
General Expenses |
300:479 |
|
Appropriations Accounts |
|
|
Income Tax Expense (Company) |
480:481 |
|
Extraordinary items |
486:487 |
|
Dividends |
482:485 |
|
Transfer To Reserves |
495:495 |
|
Transfers From Reserves |
496:496 |
|
Minority Interest |
497 |
|
Other Appropriations |
488:494 + 499 |
|
Retrospective Adjustments |
498 |
|
Trust Distribution Area |
500:500/99 |
|
Partnership / Beneficiaries Area |
501:549 |
|
Superannuation Distribution Area |
550:550/99 |
|
Members |
551:599 |
|
Equity |
|
|
Issued Capital |
600:619 |
|
Reserves |
620:634 |
|
Consolidation Accounts |
635:637 |
|
Retained Earnings / Accumulated Losses |
638:639 |
|
Current Assets |
|
|
Cash and Equivalents |
640:653 |
|
Trade and Other Receivables |
654:666 |
|
Bank Accounts CA/CL |
680:689 |
|
Trade and Other Receivables CA/CL |
690:691 |
|
Trade and Other Receivables Loans CA/CL |
692:699 |
|
Trade and Other Receivables GST CA/CL |
890:894 |
|
Trade and Other Receivables CA/CL |
895:899 |
|
Financial Assets (Investments) |
667:679 |
|
Inventories |
710:729 |
|
Other Current Assets |
700:709 |
|
Non Current Assets |
|
|
Property, Plant and Equipment |
|
|
Land and Buildings |
730:733 |
|
Leasehold Property Improvements |
736:741 |
|
Investment Property |
734:735 |
|
Plant and Equipment |
742:779 |
|
Associate Investment Equity Method |
780 |
|
Financial Assets (Investments) |
781:810 |
|
Trade and Other Receivables |
811:819 |
|
Trade and Other Receivables Loans CA/CL |
820:839 |
|
Inventories |
840:849 |
|
Intangible Assets |
850:859 |
|
Tax Assets |
860:860 |
|
Other Non Current Assets |
861:869
|
|
Current Liabilities |
|
|
Borrowings Cash Bank Accounts CA/CL |
680:689 |
|
Trade and Other Payables CA/CL |
690:691 |
|
Trade and Other Payables Loans CA/CL |
692:699 |
|
Trade and Other Payables Loans |
870:873 |
|
Borrowings Loans |
874:880 |
|
Trade and Other Payables |
881:885 |
|
Borrowings Loans |
886:889 |
|
Trade and Other Payables GST |
890:899 |
|
Other Current Liabilities |
910:919 |
|
Provisions |
|
|
Tax |
904:904 |
|
Employee |
903 |
|
905:906 |
|
|
Other |
900:901 |
|
907:909 |
|
|
Dividend |
902:902 |
|
Non Current Liabilities |
|
|
Borrowings |
924:939 |
|
Non Current Trade and Other Payables |
920:923 |
|
Non Current Trade and Other Payables Loans CA/CL |
820:839 |
|
Provisions |
|
|
Tax |
944:944 |
|
Employee |
945:945 |
|
Other |
940:943 |
|
946:949 |
|
|
Other Non Current Liabilities |
950:968 |
|
Suspense |
969 |
Accounts Master Chart Summary (All entities except Superannuation)
|
Accounts Master Chart Summary (All entities except Superannuation) |
|
|---|---|
|
Livestock |
|
|
Livestock Accounts |
1:10 |
|
Farm Manufacturing |
|
|
Direct Materials |
11:31 |
|
Direct Labour |
32:38 |
|
Closing Stock |
39:40 |
|
Manufacturing Overheads |
41:89 |
|
Farm Income |
259:273 |
|
Income |
|
|
Equity Method Income |
210:212 |
|
Professional and Other Income |
213:279 |
|
Trading Accounts |
|
|
Sales |
90:104 |
|
Opening Stock |
105:110 |
|
Closing Stock: |
130:139 |
|
Purchases |
111:129 |
|
Manufacturing Costs |
140:209 |
|
Expenses |
|
|
General Expenses |
280:494 |
|
Non Operating Income and Expenses |
495:517 |
|
Appropriations Accounts |
|
|
Income Tax Expense (Company) |
518:519 |
|
Extraordinary items |
520:525 |
|
Dividends |
535:541 |
|
Transfer To Reserves |
542:546 |
|
Transfers From Reserves |
530:534 |
|
Minority Interest |
526:527 |
|
Other Appropriations |
547 + 549 |
|
Retrospective Adjustments |
548 |
|
Equity |
|
|
Capital Accounts |
560:569 |
|
Partnership / Beneficiaries Current Accounts |
580:609 |
|
Reserves |
570:576 |
|
Minority Interests |
577:579 |
|
Retained Earnings / Accumulated Losses |
528:529 |
|
Alternative: Investments |
|
|
Company and Trusts |
610:649 |
|
Partnership |
620:649 |
|
Current Assets |
|
|
Cash and Equivalents |
800:819 |
|
Trade and Other Receivables |
820:828 |
|
Trade and Other Receivables - Loans |
829:869 |
|
Trade and Other Receivables - GST |
892:894 |
|
Financial Assets (Standard Chart) |
700:719 |
|
Inventories |
870:891 |
|
Other Current Assets |
895:899 |
|
Non Current Assets |
|
|
Property Plant and Equipment |
|
|
Land and Buildings |
650:655 |
|
658:673 |
|
|
Investment Property |
656:657 |
|
Plant and Equipment |
674:699 |
|
Associate Investment Equity Method |
739 |
|
Financial Assets (Investments) |
720:738 |
|
Trade and Other Receivables |
766:769 |
|
Trade and Other Receivables - Loans |
770:790 |
|
Inventories |
760:765 |
|
Intangible Assets |
740:759 |
|
Other Non Current Assets |
791:794 |
|
Tax Assets |
795:795 |
|
Current Liabilities |
|
|
Borrowings |
900:903 |
|
Trade and Other Payables |
904:916 |
|
Borrowings - Loans |
917:925 |
|
Trade and Other Payables - Loans |
926:939 |
|
Trade and Other Payables - GST |
940:940 |
|
Other Current Liabilities |
941:949 |
|
Provisions |
|
|
Tax |
955:955 |
|
Employee |
956:958 |
|
Other |
950:953 |
|
959:959 |
|
|
Dividend |
954:954 |
|
Non Current Liabilities |
|
|
Borrowings |
975:984 |
|
Trade and Payables |
960:965 |
|
Trade and Other Payables - Loans |
966:974 |
|
Provisions |
|
|
Tax |
985:985 |
|
Employee |
986:988 |
|
Other |
989:993 |
|
Other Non Current Liabilities |
994:998 |
|
Suspense |
999 |
Accounts Master Chart Summary (Superannuation only)
|
Accounts Master Chart Summary (Superannuation only) |
|
|---|---|
|
Livestock |
1:10 |
|
Investment Income |
|
|
General Investment Revenue |
11:40 |
|
Unrealised Changes in Net Market Value |
41:50 |
|
Realised Changes in Net Market Value |
51:60 |
|
Direct Investments |
61:89 |
|
Trading Accounts |
90:104 |
|
Purchases |
111:129 |
|
Opening Stock |
105:110 |
|
Closing Stock |
130:139 |
|
Manufacturing Costs |
140:209 |
|
Other Revenue |
210:279 |
|
General Administration Expenses |
280:494 |
|
Non Operating Expenses |
495:517 |
|
Income Tax Expense (Company) |
518:519 |
|
Extraordinary items |
520:525 |
|
Dividends |
535:541 |
|
Transfer To Reserves |
542:546 |
|
Transfers From Reserves |
530:534 |
|
Minority Interest |
526:527 |
|
Other Appropriations |
547 + 549 |
|
Retrospective Adjustments |
548 |
|
Authorised Capital (not used) |
550:559 |
|
Unallocated Funds |
560:569 |
|
Reserves |
570:576 |
|
Minority Interests |
577:579 |
|
Member Accounts |
580:609 |
|
Financial Assets |
700:719 |
|
Current Assets |
|
|
Cash and Equivalents |
800:819 |
|
Trade and Other Receivables |
820:828 |
|
Trade and Other Receivables - Loans |
829:869 |
|
Inventories |
870:891 |
|
Trade and Other Receivables - GST |
892:894 |
|
Other Current Assets |
895:899 |
|
Non Current Assets |
|
|
Property Plant and Equipment |
|
|
Land and Buildings |
650:655 |
|
Investment Property |
656:657 |
|
Other Land, Buildings and Improvements |
658:673 |
|
Plant and Equipment |
674:699 |
|
Financial Assets |
720:738 |
|
Associate Investment Equity Method |
739 |
|
Intangible Assets |
740:759 |
|
Inventories |
760:765 |
|
Trade and Other Receivables |
766:769 |
|
Trade and Other Receivables - Loans |
770:790 |
|
Other Non Current Assets |
791:794 |
|
Tax Assets |
795:795 |
|
Other Non Current Assets |
796:799 |
|
Current Liabilities |
|
|
Borrowings |
900:903 |
|
Trade and Other Payables |
904:916 |
|
Borrowings - Loans |
917:925 |
|
Trade and Other Payables - Loans |
926:939 |
|
Trade and Other Payables |
940:940 |
|
Other Current Liabilities |
941:949 |
|
Provisions |
|
|
Tax |
955:955 |
|
Employee |
956:958 |
|
Other |
950:953 |
|
Other |
959:959 |
|
Dividend |
954:954 |
|
Non Current Liabilities |
|
|
Trade and Payables |
960:965 |
|
Trade and Other Payables - Loans |
966:974 |
|
Borrowings |
975:984 |
|
Provisions |
|
|
Tax |
985:985 |
|
Employee |
986:988 |
|
Other |
989:993 |
|
Other Non Current Liabilities |
994:998 |
|
Suspense |
999:999 |