Summary of Master Chart Categories
Accountants Enterprise in Australia only
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) | |
|---|---|
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) | |
|---|---|
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 |