Charles Darwin University CHART OF ACCOUNT … OF ACCOUNT FOR 2017 VOLUME VI Account Description Short Description Charles Darwin University Natural Accounts 115 04 Indigenous Student

CHART OF ACCOUNT FOR 2017

VOLUME VI

Account Description Short Description

100 Income

110 Australian Government Grants Aust. Govt.

111 Commonwealth grant scheme and other grants C'wealth

111 03 Research Training Program (RTP) RTP

111 04 Research Support Program (RSP) RSP

111 05 Superannuation Super

111 09 Regional Disability Liaison Officer Initiative RDLO

111 10 Student Disability Educational Support Stud Disability

111 15 CGS - Regional Loading Regional Loading

111 16 CGS - Enable Loading Enable Loading

111 17 Indigenous Support Funds IndigenousSupp

111 25 HE Participation Program HE Participation

111 28 CGS - Allocated Places Advanced Allocated Places

111 29 CGS - Non Designated Courses Advance Non Designated Course

111 30 Partnership Project Funding HE Participation

112 Australian Research Council - ARC ARC

112 01 ARC Discovery Indigenous & Projects ARC Indigenous & Projects

112 02

112 03 ARC Linkage Infrastructure ARC Linkage Infra.

112 04 ARC Linkages Projects ARC Linkages Projects

112 07 ARC Future Fellowships ARC Future F’ships

113 Scholarships Scholarships

113 12 Commonwealth Education Costs Scholarship Comm Ed Cost

113 13 Commonwealth Accommodation Scholarships Comm Accomm

113 14 APA Scholarship APA

113 15 Aust. Post Grad Awards Aust PG Awards

113 17 National Priority Scholarships Nat Priority s/ships

114 Other Capital Funding Other Capital

114 00 Higher Education Capital HE Capital

115 Other Australian Government Financial Assistance Other Aust. Govt. Fin. Ass.

115 02 AMEP AMEP

INCOME ACCOUNTS

Charles Darwin University

Natural Accounts

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VOLUME VI



Natural Accounts

115 04 Indigenous Student Success Program ISSP

115 05 ITAS/ATAS ATAS

115 08 Away From Base AFB

115 10 Other Other

115 20 Menzies Menzies

120 HELP - Australian Government payments HECS

121 Higher Education Loan Programs

121 01 Higher Education Trust Fund Payments HECS TFP

121 02 Fee-HELP advance

121 04 SA - Help Advance Student Amenities

122 HECS - HELP student payments HECS Stud

123 VET Fee Help Loans Scheme VET Fee Help

130 State Govt Grants S/Gvt Grts

131 NTETA Funding NTETA

131 01 General Recurrent General Recu

131 02 Flexible Response Funding Flex Resp Fund

131 03 Build Skills Schedule Y Build Skills Schedule Y

131 04 Remote Support Remote Support

131 05 Staff Subsidy Staff Subsidy

131 06 Recognition of Prior Learning Schedule Y Prior Learning Schedule Y

131 07 New Apprenticeships/User Choice(Sch H) New Apprent

131 08 Pre employment Spec Proj

131 09 131 NT Training Entitlement 11ETP

131 17 Capital Works Capital

131 20 Equipment Equip

131 22 VET in Schools Urban VET Urban

131 24 Training Loan Scheme Training Loan Scheme

131 26 Traditional Trades Recurrent Traditional Trades

131 29 VET in Schools Remote VET Schl Remote

131 32 ITAS Vet Tuition ITAS Vet Tuition

131 33 Supplementary Recurrent Assistance Supp.Recurrent Assis.

131 35 VETiS AHC Based funding VETiS AHC Based



VOLUME VI



Natural Accounts

131 38 2010 Fee Waiver Childcare Qualifications Fee Waiver childcare

131 40 Structural Adjustment Structural Adjustment

132 Other State Government Grants State Grants

132 01 Dept Education - Operational Grant Dep Ed. Op Grant

132 02 Institute of Advanced Studies IAS

132 04 Other

132 05 CDU City Campus Grant Agreement NTG City Campus Grant NTG



VOLUME VI



Natural Accounts

140 Other Main Revenue Categories Other Revn

141 Research Grants Rsch Grnts

141 00 Research Income - Non-HERDC Eligible

141 01 Research Cat 1 - Source of funds C'wlth Competitive

141 02 Research Cat 2 - Source of funds Local/State Gov't

141 21 Cat. 2.2 Local/State Government - own purpose

141 22 Cat. 2 Local/State Government - other

141 03Research Cat 3 - Source of funds International, Industry & Private R & D

141 31 Sub-Cat. 3.1 Aust. Private Sector - for profit

141 32 Sub-Cat. 3.1.2 Aust. Private Sector - NOT for profit

141 33 Sub-Cat. 3.1.3 Aust. - Philanthropy

141 34 Sub-Cat. 3.2 International Private Sector - for profit

141 35 Sub-Cat. 3.2.1 International Private Sector - NOT for profit

141 36 Sub-Cat. 3.2.2 International - Philanthropy

141 37 Sub-Cat. 3.3 International Govt.- own purpose

141 38 Sub-Cat. 3.3.1 International Govt.- other

141 04 Research Cat 4 - Source of funds CRC R&D

141 41 Cat. 4.1 CRC R&D Aust. Govt. grants

141 42 Cat. 4.2 CRC R&D Private Industry Participants

141 43 Cat. 4.3 CRC R&D other sources

141 05 Research Cat 2 - Source of funds Other C'wlth Gov't R & D

141 51 Cat. 2.2 Other C'wlth Gov't R & D own purpose

141 52 Cat. 2.3 Other C'wlth Gov't R & D other

142 Scholarships Scholarships

142 00 Non-research Scholarship

142 01 Research Cat 1- Source of funds C'wlth Competitive





VOLUME VI



Natural Accounts


142 03Research Cat 3 - Source of funds International, Industry & Private Enterprises









142 04 Research Cat 4 - Source of funds CRC R&D




142 05 Research Cat 2 - Source of funds Other C'wlth Gov't



143 Donations/Bequests/Prizegiving Dontns/Beq/Prize

143 01 Donations

143 03 Prizegiving

144 Investment Income Inv Inc

144 01 Interest Interest

144 02 Dividends Dividends

144 04 144 Gain/Loss Investment property Gain/Loss Investment property

145 Profit/Loss share/equity Profit/Loss share/equity

146 Consultancy fees - Research Consultancy Research







VOLUME VI



Natural Accounts













150 Fees & Charges Fees & Chg

151 Amenities Fees Amen Fees

151 00 HE Amenities HE Amen Fees VET Amen Fees

151 01 VET Amenities

152 Application Fees App Fees

153 Domestic Fee Paying Activities Domstc Fee

153 00 VET F/Fee VET F/Fee

153 01 Postgraduate (Higher Education) Postgrad HE

153 02 Undergraduate (Higher Education) Undergrad HE

153 04 Non Award Courses Non Award

153 05 VET Materials VET Materials

153 06 VET Tuition VET Tuition

153 07 VET Fee for Service VET Fee f Ser

153 08 VET FEE-HELP loan Scheme VET FH Loan Scheme

153 09 Delivery Fee – FFS Delivery Fee

154 International Fee Paying Activities Course Fee

154 00 HE Tuition HE Tuition

154 02 Undergraduate (Higher Education) Undergrad HE

154 03 VET Tuition VET Tuition



VOLUME VI



Natural Accounts

154 04 Non Award Courses Non Award

154 06 MEGA MEGA

154 07 Australian Technical & Management College ATMC

155 Admin Fees & Charges Admin Fees

155 00 Service Charge Serv Chg

155 01 Late Fee Late Fee

155 03 Library Fees Library Fees

156 Conference Registration Fees Conf Rego Fees

157 Consultancy Fees Consultancy

157 00 Non-research Consultancy



157 03Research Cat 3 - Source of funds International, Industry & Private Enterprises

157 05 Research Cat 2 - Source of funds Other C'wlth Gov't

158 Fines Fines

168 Infra/Internal Sales Infra/Internal Sales

168 01 Photocopying

168 02 Printing

168 04 Advertising Local

168 05 Stores/Stationery

168 06 CDU Staff - AIM short course

168 07 CDU Staff - CDU short course

168 12 Accommodation

168 13 Freight

168 14 Bookshop sales

168 15 Bookbinding

168 16 Advertising Interstate

168 17 Advertising Overseas

168 18 CDU Press Sales

168 19 Miscellaneous



VOLUME VI



Natural Accounts

168 20 Advertising Merchandise

168 21 Art Prints Sales

168 22 Karawa/Desert Lantern Internal Sales

168 91 Internal Administration Charge (Infrastructure)

169 Other Miscellaneous Fees & Charges Oth Misc F& Ch



VOLUME VI



Natural Accounts

180 Miscellaneous Income Misc Income

181 Accommodation Accommodation

181 01 Long term student accommodation student

181 02 Short term student accommodation student

181 03 Conference & Commercial accommodation commercial

182 Sale of Asset Asset Sale

182 01 Palmerston Land Sales commission - 11% Profit on Sales

182 02 Losses on Sale of Assets Loss on Sales

183 Catering Income Catrng Income

183 01 Restaurant Restaurant

183 02 Bar Bar

183 03 Meat Sales Meat Sales

183 04 Non-alcoholic drinks Non-alcoholic drinks

184 Miscellaneous Sales Misc Sales

184 01 Advertising Advert

184 02 Art/Prints Art/Prints

184 03 Books Books

184 04 Child Care Fees Child Care

184 05 Gym Membership Fees Gym M'ship fees

184 06 Livestock Livestock

184 07 Photocopier Photocopier

184 08 Publications Publications

184 09 Stationery Stationery

184 10 Telephones/Phonecards Phones&P/cards

184 13 Parking Permit/Vouchers P/Permit vouchers

184 14 Unders/Overs Unders/Overs

184 15 Printing Printing

184 16 Hair and Beauty Services Hair & Beauty

184 18 Internet External Agreements Internet External

184 19 Power, Water & Sewerage Power & Water

184 20 Postage Postage

184 21 Palmerston/Regional Books Palm./Region Bks



VOLUME VI



Natural Accounts

184 24 Sales Government Sales Govt.

184 25 Unpaid Invoices Unpaid Invoices

184 99 Miscellaneous Misc

185 Facility & Equipment Hire Facil & Equip Hire

185 01 Deposits Deposits

185 02 Refund of Deposits Refund Deposits

186 Subsidies & Sponsorships Sub & Sponsor

187 Grants – non research Grants

188 Sundry Misc. Income Sundry Inc

188 01 R & M Income R & M Income

188 02 Contributions Contributions

188 03 Vehicle Income Veh Income

188 05 Unders/Overs Banking Unders/Overs

188 06 Sundry Misc Income Sundry Misc

188 08 Travel Income Travel

188 10 Rebates Rebates

188 11 Commission Commission188 98 Palmerston Land Sales - 89% Palmerston land comm. 89%

188 99 Joint Venture Ops Joint Venture Ops

191 Insurance Claims Insurance Claims

194 Unclaimed credits Unclaimed credits

195 Bad Debt Recovered Bad Debt Recov.

197 Loans Income Loans Income

197 01 Finance Loan

197 02 Non Finance Loan

198 Funds Transfer Income non sales

198 01 Funds Transfer Internal Trfr



VOLUME VI



Natural Accounts

200 Salaries & Related Costs Salaries

210 Academic Staff Salary Acad Sal

211 Full Time Academic – Alesco only FT Acad

212 Casual Academic – Alesco only Cas Acad

214 Academic Salary Reimbursements – internal only Acad Reimb

220 Academic Salary Related Costs Acad Rel

221 Commonwealth Super Scheme CSS

222 NTG Pension & Super Scheme NTGPASS

223 Super Scheme Aust Uni SSAU

224 Tert Ed Super Scheme TESS

225 Other Pension & Super Schemes Oth Super

227 Workers Compensation Insurance WC Insur

228 Payroll Tax PRT

229 Workers Compensation Rehabilitation WC Rehab

230 General Staff Salary Genl Staff

231 Full Time General – Alesco only FT Gen

232 Casual General – Alesco only Cas Gen

234 General Staff Reimbursements – internal only Gen Reim

236 TFM Sales Commissions - Alesco Only Commissions

240 General Staff Related Costs Gen Rel

241 Commonwealth Super Scheme CSS

242 NTG Pension & Super Scheme NTGPASS

243 Super Scheme Aust Uni SSAU

244 Tertiary Ed Super Scheme TESS

245 Other Pension & Super Schemes Oth Super

247 Workers Compensation Insurance WC Insur

248 Payroll Tax PRT

249 Workers Compensation Rehabilitation WC Rehab

EXPENSE ACCOUNTS



VOLUME VI



Natural Accounts

280 Other Staff Related Costs Oth S/Rel

281 Long Service Leave LSS

281 01 Academic Academic

281 02 Non Academic Non Academic

282 Recreation Leave & Bonuses Rec Leave

282 01 Academic Academic

282 02 Non Academic Non Academic

285 Recruitment Expenses Recruit Xp


285 03 Removal Expenses Removal Xp

285 05 Medicals Medicals

285 06 Relocation Allowance Reln Allow

285 07 Interview Expenses Interview Xp

285 09 Other Other

285 10 Advertisements/Local Advert Local

285 11 Advertisements/Interstate Advert I/state

285 12 Advertisements/O/seas Advert O/seas

285 20 Interviews/Tele/Video Interviews Tele/V

285 31 Appt Exp/Settling in Allowance Appt Exp Settling

285 32 Appt Exp/Removal Expenses Appt Exp Removal

285 33 Appt Exp/Immigration Appt Exp Immigrat

285 34 Appt Exp/Medicals Appt Exp Medicals

285 41 Repat Exp/Removal Repat Exp Remov

287 Medical Expenses Medical Xp

287 01 General Services General

287 02 Counseling Services Counseling

300 Administration & Operational

310 Consumable & Miscellaneous Expenditure Expenditur e

311 01 First Aid Supplies First Aid

311 02 Consumables Consumables

311 04 Other Other

311 06 Surveys Surveys



VOLUME VI



Natural Accounts

311 07 Workshop/conference expenditure w/shop conf. exp.

311 08 Construction Industry Levy – Project over 250K Levy

311 09 NT Safe children permit/criminal history check Safe permit/criminal

311 91 Return of grant funding Return of grant funds

311 93 SA Tertiary Admission Centre Fees SA Tertiary

311 94 Outsourced Services outsourced

311 97 External Grant payment Grants

313 P’copy,Printg & Stat’y Pcpy&Stat

313 01 Photocopying Photocopy

313 02 Printing Printing

313 03 Stationery Station’y

313 04 Art supplies Art supplies

314 Cleaning Consumables Clean Con

314 01 Paper Goods Paper

314 02 Chemicals & Products Chemicals & products

316 IT Licenses – Software IT Lic SoftW

316 01 Site Unrestricted – continual Site

316 02 PC Admin/general PC Admin/gen

316 03 PC Student Specific Stud Specific

316 04 PC Postgraduate/research specific Postgrad/research

316 05 Servers Servers

316 06 Communications Communication

316 07 Corporate Business Systems Corp Bus Systems

316 08 Student Systems Stud Systems

316 09 Non-IT Licenses Non-IT Licenses

316 10 Recovery Recovery

316 11 Library Systems Library Systems

317 Processing Materials( Photography) Proc Mats

318 Subscriptions, Publications, Books Book&Publc

318 01 News Service News Service

318 02 Electronic Resources Electronic

318 03 N'papers/mag's/m'ships – Cas



VOLUME VI



Natural Accounts

318 04 N'papers/mag's/m'ships – ASP

318 05 N'papers/mag's/m'ships – Kath

319 Technical Stores Tech. Stores

319 00 Technical stores Tech. stores

319 01 Chemicals Chemicals

319 02 Stock consumables Stock

319 03 Glassware Glassware

319 04 Biological/quarantine waste Bio./quarantine waste

319 05 Medical waste Med. waste

319 06 Chemical waste Chem. waste

321 Consultancy/Labour Hire (includes consultancy travel )

321 01 Professional/Consultants Professional

321 02 Teaching & Learning Teaching & Learning

321 03 Labour (Agency related fees) Labour Agency fees

321 04 Indigenous Translators Indigenous Translat’

321 05 Invigilation Invigilation

321 06 Website design and maintenance Web design & Main.

321 07 Fee and fine recovery Fee & fine recovery

321 08 3rd party research collaboration 3rd party research collaboration

322 Staff Expenses - Non FBT Staff Non FBT

322 03 House Functions (IHD) House Function

322 04 Compulsory or Registered Uniforms Uniforms

323 Staff Expenses - Fringe Benefits Staff FB

323 01 Entertainment Entertainment

323 02 Uniforms Non Registered Uniforms

323 03 HECS Reimbursements HECS Reimb

323 05 Gifts/Rewards Gifts/Rewards

323 07 Expenses on behalf of Staff Staff expenses

324 Advertising/Promotions Adv/Promos




VOLUME VI



Natural Accounts

324 02 Publications Publicatn

324 03 Market Surveys MarkSurvey

324 04 Merchandise Merchandise

324 05 Graphic Design Graphic Design

324 06 Shows and Displays Shows & Displays

324 07 Events Events

324 08 Web Promotion Web Promotion

324 09 Media Monitoring Media Monitoring

324 10 Student Recruitment Stud Recruitment

324 11 Photography Photography

325 Protective Clothing Protctv Clothing

326 Memberships/Subscriptions Subscriptions

327 Mastercard Default M/C default

328 Rental, Lease & Hire Rental, Lease & Hire

328 01 Photocopiers P’copy

328 02 Fax Machines Fax Mach

328 03 Mobile Phones Mobile Ph

328 04 Computer Equipment Comp Equip

328 05 Plants Plants

328 06 Vehicles Vehicles

328 07 Helicopter Helicopter

328 08 Venue Venue

328 09 Lease Penalties Penalties

328 10 AFB Vehicle Lease Away from Base

329 Gas Bottle Rental GasBotRent

331 Rent Rent

331 98 Commercial Units 2006 Rent

331 99 Commercial Units 1% levy on cash t/over 2005

332 Interest on Borrowings Interest Exp

334 Catering Catering

334 01 CDU Restaurants only - Food supplies Karawa & Desert Lantern USE ONLY

334 02 CDU Restaurants only - Alcohol supplies Karawa & Desert Lantern USE ONLY

334 03 Kitchen - consumables



VOLUME VI



Natural Accounts

334 04Onsite business hours catering including morning/afternoon Tea any alcohol use 323-01 FBT

334 05 Other

335 Exchange Payment Realised Gain/Loss XchPayG/L

336 Bank Charges Bank Chgs

337 Transport Costs Transport

337 01 Fuel Fuel

337 02 Servicing Servicing

337 03 Tyres & Alignment Tyres&Alignment

337 04 Registration Registration

337 05 Repair & Panel Work Rep/PW/Det

337 06 Other Other

337 07 Transport Recovery Trans Recov

337 08 Avgas Avgas

337 10 AFB Vehicle Expenses AFB Vehicle Expenses

337 11 Washing & Detailing Wash/Detail

338 Exchange Rate Variance XchRateVar

339 Purchase Price Variance PurPricVar

342 Minor Equipment & Furniture & Fittings Min EqF&F

342 01 Equipment - other Equip

342 02 Computing - Other Computing

342 03 Furniture & Fittings F & F

342 04 IT – PC Parts/attachments PC oarts/attach

342 05 IT – Server parts/attachments Server parts

342 06 IT – Communications parts/attachments Comms parts

342 07 IT – PC equipment free standing PC equip

342 08 IT – Server equipment free standing Server equip

342 09 IT - Communications equipment free standing Comms equip

342 10 Vehicle/Mobile Plant (fr $1,000 - $9,999) Veh/Mob Plant

342 12 Photocopiers Photocopiers

342 14 Mobile Mobile

342 15 Works of Art Works of Art

342 16 AFB Minor Equipment AFB Minor Equipment

345 Repairs & Maintenance Agreements R&M & Main



VOLUME VI



Natural Accounts

345 01 Computing Computing

346 00 Postage

346 10 Recovery

347 Freight Freight

347 01 Freight Overnight O/N Freight

348 Contract Cleaning Contr Clng

348 01 Linen Linen

348 02 Periodic Cleaning Periodic

348-03 After Event Cleaning After Event

348-04 Additional Cleaning Additional

349 Student Related Expenses Students Expense

349 01 Placement & Facility Fee Facility Fee

349 02 Placement – Cancellation Fee Cancellation Fee

349 03 Course fees Course fees

349 04 Student consumables Consumables

349 08 Fee Waiver Fee Waiver

351 Fringe Benefits Tax FBT

352 Security Security

352 01 Campus Security Campus Sec

352 02 Escort Security Escorts

352 03 NTFRS False Alarm Fee False Alarm

353 Storage (Archives) Storage

354 Insurance Insurance

354 01 Premiums Premiums

354 02 Payments Payments

356 Legal Costs Legal Cost

357 Period Contract Catering Prd Cntrct Caterg

357 02 Food Food

358 Costs Of Goods Sold CostGdsSld

358 01 Cost of Goods Sold - Returns Returns

358 02 Cost of Goods Sold - Internal Internal

358 03 Cost of Goods Sold - Printing Materials

358 04 Cost of Goods Sold - Photocopy

358 05 Cost of Goods Sold - Stores

Postage



VOLUME VI



Natural Accounts

358 06 Cost of Goods Sold - Advertising

358 07 Cost of Goods Sold - Photocopy Click

359 Commission Commission

361 Royalties Royalties

362 Copyright Copyright

363 Student Stipend Stipend

363 01 Scholarship Scholarship

364 Prize Giving Awards Prizes

364 01 Donations/Sponsorships Donate/Sponsor

366 Livestock Livestock

366 01 Stockfeed Stockfeed

366 02 Supplement Supplement

366 03 Veterinary Supplies Vet Supplies

366 04 Handling Equipment Handling Equip

366 05 Cartage/Freight Cartage

366 06 Animal Identification Animal Identific.

366 07 Bulls/Females Bulls/Females

366 09 Animal Registration Animal Reg

366 10 Fair value gain/loss Fair value gain/loss

367 Audit Fees Audit Fees

371 Internal Overhead Levy Internal Overhead Levy

372 Bad Debts Expense BadDebtsExp

373 Provision for Diminution in Interests in Joint Ventures Provision J/Vent

373 01 JV Inkind Contributions Inkind Cont.

374 Discount Given Discount

374 01 374 International Sibling Discount International Sibling

375 Internal Sales Internal Sales

375 01 Photocopying

375 02 Printing

375 03 Click Charges

375 04 Advertising Local



VOLUME VI



Natural Accounts

375 05 Stationery

375 06 Accommodation

375 07 Freight

375 08 Bookbinding

375 09 Advertising Interstate

375 10 Advertising Overseas

375 11 Staff gifts & rewards

375 12 Subscriptions, Publications, Books

375 13 Cost of goods sold

375 14 Staff Development HE

375 15 Staff Development VET

375 16 Staff Development General

375 17 Miscellaneous

375 18 Advertising Merchandise

375 19 Entertainment Karawa & Desert Lantern

375 21 Student AFB Accommodation Away from Base

375 22 Student AFB Travel Away from Base

375 23 Student AFB Meals Away from Base

375 24 Staff AFB Meals Away from Base

375 25 Staff AFB Travel Away from Base

375 26 Staff AFB Accommodation Away from Base

375 27 Library Acquisitions Bookshop

377 Loans Expenditure Loans Expenditure

377 01 Finance Loan Expenditure

377 02 Non Finance Loan Expenditure

378 Funds Transfer Expense non sales Internal Trfr

378 01 Funds Transfer

379 Rest Carried Forward Rest C’Fwd

380 Official Travel Expense Travel

385 Airfares



VOLUME VI



Natural Accounts

385 01 Course Delivery - Domestic Include all booking fees and credit card fees

385 02 Course Delivery - Intl. Include all booking fees and credit card fees

385 03 Conference/Professional Dev - Domestic Include all booking fees and credit card fees

385 04 Conference/Professional Dev - Intl Include all booking fees and credit card fees

385 05 Business Travel - Other - Domestic Business travel relates to CDU staff

385 06 Business Travel - Other - Intl Include all booking fees and credit card fees

385 07 Student travel - Domestic Non AFB only

385 08 Student travel - Intl Non AFB only

385 09 Away From Base (AFB) staff only

385 10 Away From Base (AFB) student only

385 11 Consultant travel - Domestic

All non CDU staff where costs have been paid directly by CDU (i.e. recruitment, Scholars, Adjuncts, consultants). Includes all booking fees and credit card fees.

385 12 Consultant travel - Int.


386 Accommodation

386 01 Course Delivery - Domestic Include all booking fees and credit card fees

386 02 Course Delivery - Intl Include all booking fees and credit card fees

386 03 Conference/Professional Dev - Domestic Include all booking fees and credit card fees

386 04 Conference/Professional Dev - Intl Include all booking fees and credit card fees

386 05 Business Travel - Other - Domestic Business travel relates to CDU

386 06 Business Travel - Other - Intl Business travel relates to CDU staff



386 09 Away From Base (AFB) staff only

386 10 Away From Base (AFB) student only



VOLUME VI



Natural Accounts



386 12 Consultant travel - Int.


387 Travel Allowance/Meals/Incidentals

387 01 Course Delivery - Domestic

387 02 Course Delivery - Intl

387 03 Conference/Professional Dev Domestic

387 04 Conference/Professional Dev Intl

387 05 Business Travel - Other - Domestic Business travel relates to CDU staff

387 06 Business Travel - Other - Intl Business travel relates to CDU staff



387 09 Away From Base (AFB) staff only Meals only

387 10 Away From Base (AFB) student only Meals only



387 12 Consultant travel - Intl


387 13 Ground Transport - Domestic

387 14 Ground Transport - Intl

387 15 Ground Transport - AFB

387 16 Cabcharge Vouchers

390 Staff Development Staff Development

391 Higher Education Staff HE Staff

391 01 HE Registration & Course Fees Reg. & Course Fees

391 04 HE Reimbursement HECS Reimb. HECS



VOLUME VI



Natural Accounts

391 05 HE Other Other

392 Vocational & Technical Education Staff VET Staff

392 01 VET Registration & Course Fees Reg. & Course Fees

392 04 VET Reimbursement Course Fees Reimb. VET Fees

392 05 392 VET Other

393 General Staff General Staff

393 01 General Registration & Course Fees Reg. & Course Fees

393 04 General Reimbursement Course Fees Reimb. Course Fees

393 05 General Other Other

410 Communications Communication

411 Voice Communications Voice Comm

411 01 Fax Fax

411 03 Mobile Mobile

411 04 Local Calls Local Calls

411 06 Conference Calls Conference Calls

411 07 International Calls (ISD) International ISD

411 09 Other Other


412 Data Communications Data comms

412 01 Network Infrastructure Network Infra

412 03 Network UPS Network UPS

412 04 Network Internet Network Internet

412 06 Network OnRamp – Data/video conferencing Network OnRamp

412 08 Other Other


413 Mobile Phones Mobile Phones

413 01 Other credits & charges (a/c charges) Credits & charges

413 02 Accessories only - Purchase Accessories only

413 03 Data usage (a/c charges) Data usage

413 04 New service - voice handset purchase New service

413 05 Existing service – Data/voice upgrade purchases Existing Service

413 06 New service - Data device purchase New Service Data

413 07 Voice usage (a/c charges) Voice Usage



VOLUME VI



Natural Accounts

413 08 Monthly plan charges - voice & data Monthly plan charge


414 SLA Connectivity maintenance ITMS only Regional & SLA

414 01 Darwin – main line Darwin – main line

414 02 Alice Springs Alice Springs

414 03 Katherine (Second St) Katherine (Second

414 04 Katherine (NTRC) Katherine (NTRC)

414 05 Jabiru Jabiru

414 06 Tennant Creek Tennant Creek

414 07 Nhulunbuy/Groote Eylandt Nhulunbuy/Groote

414 08 ITMS – external SLA services ITMS – external

415 Communications R&M Communications

415 01 Replace Faulty Equipment Replace Faulty Eq

415 02 Purchase equipment Purchase equip

415 03 New/Additional Ports – phone & data New/Additional

415 04 Relocation Ports – phone & data Relocation Ports

415 06 Upgrade equipment/cabling Upgrade equip

415 08 Consultancy/Labour Consultancy/L

415 09 Other Other




VOLUME VI



Natural Accounts

450 Utilities Utilities

451 00 Electricity Electricty

451 02 Recoveries Electricity Recoveries Elec

452 Water & Sewerage Wat & Sew

453 00 Garbage Garbage

453 01 Recycling Recycling

454 Rates Rates

455 Gas Gas

456 Ground Maintenance Grnd Maint

456 10 Safety Equip

456 11 Irrigation

456 12 Fertiliser/Pesticides

456 13 L’Scape Const Materials

456 14 Mulch

456 15 Fuel/Lubricant

456 16 Line Marking

456 17 Plants/Seed

456 18 Propagation Equip

456 19 Soil/Sand

456 20 Mowing/GM Contracts

456 29 Hire Other Equip

456 31 R&M Hand Mower

456 32 R&M Ride on Mower

456 33 R&M Tractor

456 34 R&M Edging Equip

456 35 R&M Other Equip

456 36 Tools purchase

456 37 Parts purchase

456 38 Other Hardware purchase

456 39 Tractor/Loader/Bobcat

456 40 Mulching/W’chip Service

456 41 Other Services/Contracts

456 42 Erosion Control

456 43 Pasture Improvement



VOLUME VI



Natural Accounts

456 45 Hay Baling

460 Repairs & Maintenance R & M

461 01 Electrical Elect R&M

461 02 Plumbing/Hydraulics Plumb R&M

461 03 Building Bulid R&M

461 04 Air handling/DX inspection & service Air inspect.

461 05 Extra's to air handling/DX inspection & service Extra air inspect.

461 06 Locksmith Locks R&M

461 07 Refrigeration Refrig R&M

461 08 Painting Paintg R&M

461 09 Floor Coverings Fl cov R&M

461 10 Roof & Guttering Roof R&M

461 11 Civil Civil R&M

461 12 Fire Detection/Security Fire Detec

461 13 Fire Protection Fire Prot

461 14 Mechanical Mech R&M

461 15 Pest Control Pest Control

461 16 Gas Gas

461 17 Vandalism Vandalism

461 18 Lifts Lifts

461 19 High Voltage Reticulation High Voltage Retic

461 20 Building Management System Optimization BMS Optimization

461 21 Cardax Access Repairs Cardax Access Re

461 22 Electronic Alarm Monitoring Electronic Alarm

461 23 Electronic Alarm Installs Electronic Alarm

461 24 University Functions – Additional Security Personnel Uni Functions-Add

461 25 CCTV Buildings CCTV Building

461 26 CCTV Carparks CCTV Carparks

461 28 Signage Signage

461 29 Car Park Maintenance Car Park Maint

461 30 Voucher Machine Repairs VoucherMachineR

461 31 Voucher Machine Ticket Rolls VoucherMachineT

461 32 Irrigation/Water Supplies Irrigation



VOLUME VI



Natural Accounts

461 33 Stock Yard Stock Yard

461 34 Fencing Fencing

461 35 Dryers Dryers

461 36 Washing Machines Wash Machines

461 37 Pool Pool

461 38 Testing & Tagging Testing & Tagging

461 39 Fume cupboards Fume cupboards

461 40 Air balancing/quality Air balancing/quality

461 41 HVAC major plant mechanical breakdown HVAC major plant mech. b/down461 42 HVAC DX mechanical breakdown HVAC DX mech. b/down

461 43 BMS breakdown BMS breakdown

461 44 Water treatment Water treatment

470 Library Costs Library

471 Library Information Resources Allocation Costs Library IRA Costs

510 Income Tax Income Tax

511 Income tax Expense Income tax

512 Deferred tax Expense Deferred tax



VOLUME VI



Natural Accounts

680 Depreciation Deprecn

681 Depreciation-Buildings Depr Build

682 Depreciation-Demountables Depr Demo

683 Depreciation-Furniture & Fittings Depr F & F

684 Depreciation-Motor Vehicles Depr M/Veh

685 Depreciation-Plant & Equipment Depr P & E

686 Depreciation-Library Acquisitions Depr Libr

687 Depreciation-Leasehold Improvement Depr L/h Impr

688 Depreciation-Leased Plant & Equipment Depr L/P&E

689 Depreciation-Land Improvements Depr Land Imp

690 Amortisation

691 Amortisation Expense - Intangible Asset Am Exp – Intang Ast.

700 Balance Sheet Bal Sheet

710 Equity Equity

711 Accumulated Funds Accum Fund

712 Distribution from Subsidiaries Dist. Subsid.

713 Capital Ordinary Shares Cap. Ord.Shares

714 Restricted Funds Restr Fund

715 Reserve For Encumbrance Encum Res

716 Organisation Encumbrance Org Encum

719 Restricted Reserve Transfers Restricted Reserv

720 Revaluation Reserve Reval Res

721 Revaluation Reserve-Buildings RevRes Bld

722 Revaluation Reserve-Demountables RevRes Dem

723 Revaluation Reserve-Furniture & Fittings RevRes F&F

724 Revaluation Reserve-Motor Vehicles RevRes MV

725 Revaluation Reserve-Plant & Equipment RevRes P&E

726 Revaluation Reserve-Library Acquisitions RevRes Lib

727 Revaluation Reserve-Works Of Art RevRes WoA

728 Revaluation reserve-Land Improvements RevRes Land Improve



VOLUME VI



Natural Accounts

729 Revaluation reserve-Land RevRes LND

731 Revaluation Reserve-Investment RevResInvestmen

732 Revaluation Reserve-Leasehold Improvement Rev Res L/Hold Improv

739 01 Revaluation Reserve Retire Assets - Buildings RevResRetireAsset-Bld

739 02 Revaluation Reserve Retire Assets – Demountables RevResRetireAssets-Demountables

739 03 Revaluation Reserve Retire Assets – Furniture & Fittings RevResRetireAssets-Furniture&Fittings

739 04 Revaluation Reserve Retire Assets – Motor Vehicles RevResRetireAssets-MotorVehicles

739 05 Revaluation Reserve Retire Assets – Plant & Equipment RevResRetireAssets-Plant&Equipment

739 06 Revaluation Reserve Retire Assets - Library RevResRetireAssets-Library

739 07 Revaluation Reserve Retire – Work of Art RevResRetireAssets-WorkofArt

739 08 Revaluation Reserve Retire Assets – Land Improvement RevResRetireAssets-LandImprovement

739 09 Revaluation Reserve Retire Assets - Land RevResRetireAssets-Land

750 Current Assets Curr Asset

751 Cash At Bank Cash Bank

751 01 Operational Account Oper A/c

751 05 Foreign Currency For’gn Cur

751 06 Chq Payments Chq Paymts

751 07 Electronic Electronic

752 00 Advances Advances

752 01 Petty Cash Petty Cash

752 02 Expenses Expenses

753 Investments Investment

753 01 Bank Bills Bank Bills

753 02 Call Account Call A/c

753 07 Cairns Companies (CLC, CBC, CEA) Cairns

754 Debtors – General Debtors

754 00 Un-Applied Receipts Un-Applied Receipts

754 01 PDD Callista Debtors Debt S/Res

754 02 General Debtors Debtors

754 03 Provision For Doubtful Debts - General PDD Gen

754 05 Identified overpaid Receipts Identified overpaid

754 06 Other Cost Centre Debtors OCC Debtors



VOLUME VI



Natural Accounts

754 08 Callista Debtors Callista

754 09 VET sponsor debt clearing VET Sponsor debt clear

754 10 Debtors-B/shop-ETSS Rebate TSS Rebate

754 12 CDU Foundation Foundation

754 13 Menzies Debtors Menzies Debtors

754 16 FCD Limited FCD Limited

754 22 NFIH Income Received NFIH Income

754 24 Joint Venture Operations JV Ops

754 25 PMD Overpayments PMD o/payments

754 29 754 Callista Sponsors

754 99 EOY Inter Entity DR Adj EOY DR Adj

755 Inventory Inventory

755 01 Bookshop Inventory B/shop Inv

755 02 Uni House Inventory UniHse Inv

755 03 Printery Inventory Printy Inv

755 04 CDU Press Inventory CDU Press Inv

755 05 Northern Editions Northern Editions

755 06 Provision for Impairment - Inventory Prov. Impair. Inventory

755 07 Rural College Cattle RCC

755 08 Rural College Horses RCH

756 Prepayments Prepaymts

757 Accrued Interest Receivable Int Receiv

758 Loans Loans

758 03 Intercompany Loan Intercompany Loan

759 Construction In Progress Clearing Account CIP Clear

759 01 Consultancy Consult

759 02 Building Works B/works

759 05 External Services Ext. Serv.

759 06 Ground Improvements Ground imp.

759 08 Software Software

761 Asset Clearing Account AssetClear

762 Corporate Credit Card Clearing Corp Card Clear

762 01 CMC Clearing - SDOL CMC Clear

762 03 iExpenses Clearing iExpenses Clear



VOLUME VI



Natural Accounts

763 Assets held for sale Assets held for sale

763 01 Land Land

766 Internal Service Revenue (UniShop) Clearing Account UniShpClear

768 Deferred Tax Asset Deferred Tax Asset

771 EOY 761 Clear EOY Clear

781 Capitalisation Clear Cap Clear



VOLUME VI



Natural Accounts

810 Non Current Assets – FINANCE USE ONLY N/C Assets

811 Buildings At Cost Bldgs Cost

811 01 Buildings At Valuation Bldgs Val

811 02 Buildings Additions Bldgs Additions

811 03 Buildings Capitalisation Bldgs Cap

811 04 Buildings Transfers to Expense Bldgs Tfrs

811 05 Buildings Disposals Bldgs Disposals

811 06 Buildings Provision write back Bldgs Prov

811 07 Buildings Revaluation Inc/Dec Bldgs Revaluation

812 Demountables & Non Perm Structures At Cost Dem Cost

812 01 Demountables & Non Perm Struct At Valuation Dem Val

812 02 Demountables & Non Perm Struct Additions Dem Additions

812 03 Demountables & Non Perm Struct Capitalisation Dem Cap

812 04 Demountables & Non Perm Struct Tfrs to Expense Dem Tfrs to Exp

812 05 Demountables & Non Perm Struct Disposals Dem Disp

812 06 Demountables & Non Perm Struct Provision write back Dem Prov

812 07 Demountables & Non Perm Struct Revaluation Inc/Dec Dem Revalu

813 Furniture & Fittings At Cost F & F Cost

813 01 Furniture & Fittings at Valuation F & F Valuation

813 02 Furniture & Fittings Additions F & F Additions

813 03 Furniture & Fittings Capitalisation F & F Cap

813 04 Furniture & Fittings Transfers to Expense F & F Tfrs to Exp

813 05 Furniture & Fittings Disposals F & F Disp

813 06 Furniture & Fittings Provisions write back F & F Prov

813 07 Furniture & Fittings Revaluation Inc/Dec F & F Revalu

814 Motor Vehicles at Cost M/veh Cost

814 01 Motor Vehicles at Valuation M/veh Val

814 02 Motor Vehicles Additions M/veh additions

814 03 Motor Vehicles Capitalisation M/veh Cap

814 04 Motor Vehicles Transfers to Expense M/veh Tfrs to Exp

814 05 Motor Vehicles Disposals M/veh Disp

814 06 Motor Vehicles Provisions write back M/veh Prov

814 07 Motor Vehicles Revaluation Inc/Dec M/veh Revalu

815 Plant & Equipment At Cost P&E Cost



VOLUME VI



Natural Accounts

815 01 Plant & Equipment at Valuation P&E Val

815 02 Plant & Equipment Additions P&E Additions

815 03 Plant & Equipment Capitalisation P&E Cap

815 04 Plant & Equipment Transfers to Expense P&E Tfrs to Exp

815 05 Plant & Equipment Disposals P&E Disp

815 06 Plant & Equipment Provisions write back P&E Prov

815 07 Plant & Equipment Revaluation Inc/Dec P&E Revalu

816 Library Acquisitions (Monographs)At Cost LibAcqCost

816 01 Library Acquisitions At Valuation LibAcqVal

816 02 Library Acquisitions Additions LibAcq Additions

816 03 Library Acquisitions Capitalisations LibAcq Cap

816 04 Library Acquisitions Transfers to Expense LibAcq Tfrs to Exp

816 05 Library Acquisitions Disposals LibAcq Dsip

816 06 Library Acquisitions Provisions write back LibAcq Prov

816 07 Library Acquisitions Revaluation Inc/Dec LibAcq Revalu

817 Works Of Art at Cost WofArt Cost

817 01 Works Of Art At Valuation WofArtVal

817 02 Works Of Art Additions WofArt Additions

817 03 Works Of Art Capitalisation WofArt Cap

817 04 Works Of Art Transfers to Expense WofArt Tfrs to Exp

817 05 Works Of Art Disposals WofArt Disp

817 06 Works Of Art Provisions write back WofArt Prov

817 07 Works Of Art Revaluation Inc/Dec WorArt Revalu

818 Leased Plant & Equipment Leased P&E

818 01 Leased Plant & Equipment at Valuation L/PE Val

818 02 Leased Plant & Equipment Additions L/PE Additions

818 03 Leased Plant & Equipment Capitalisation L/PE Cap

818 04 Leased Plant & Equipment Transfers to Expense L/PE Tfrs to Exp

818 05 Leased Plant & Equipment Disposals L/PE Disp

818 06 Leased Plant & Equipment Provisions write back L/PE Prov

818 07 Leased Plant & Equipment Revaluation Inc/Dec L/PE Revalu

819 Freehold Land At Cost Land Cost

819 01 Freehold Land At Valuation Land Val

819 02 Freehold Land Additions Land Additions



VOLUME VI



Natural Accounts

819 03 Freehold Land Capitalisation Land Cap

819 04 Freehold Land Transfers to Expense Land Tfrs to Exp

819 05 Freehold Land Disposals Land Disp

819 06 Freehold Land Provisions write back Land Prov

819 07 Freehold Land Revaluation Inc/Dec Land Revalu

821 Land Improvements At Cost L/Imp Cost

821 01 Land Improvements At Valuation L/Imp Val

821 02 Land Improvements Additions L/Imp Additions

821 03 Land Improvements Capitalisation L/Imp Cap

821 04 Land Improvements Transfer to Expense L/Imp Trfs to Exp

821 05 Land Improvements Disposals L/Imp Disp

821 06 Land Improvements Provisions write back L/Imp Prov

821 07 Land Improvements Revaluation Inc/Dec L/Imp Revalu

822 Construction In Progress At Cost CIP P/Pay Cost

822 01 Construction in Progress At Valuation CIP Val

822 02 Construction in Progress Additions CIP Additions

822 03 Construction in Progress Capitalisation CIP Cap

822 04 Construction in Progress Transfer to Expense CIP Tfrs to Exp

822 05 Construction in Progress Disposals CIP Disp

822 06 Construction in Progress Provisions write back CIP Prov

822 07 Construction in Progress Revaluation Inc/Dec CIP Revalu

823 Leasehold Improvement Leasehold Improvement

823 01 Leasehold Improvement at Valuation L/hold Imp Val

823 02 Leasehold Improvement Additions L/hold Imp Additions

823 03 Leasehold Improvement Capitalisation L/hold Imp Cap

823 04 Leasehold Improvement Transfer to Expense L/hold Imp Tfr To Exp

823 05 Leasehold Improvement Disposals L/hold Imp Disp

823 06 Leasehold Improvement Provisions write back L/hold Imp w/back

823 07 Leasehold Improvement Revaluation Inc/Dec L/hold Imp Revalu

829 Intangible Assets at Cost Intangible Assets

829 01 Intangible Assets at Valuation Valuation

829 02 Intangible Assets Additions Additions

829 03 Intangible Assets Capitalisation Capitalisation



VOLUME VI



Natural Accounts

829 04 Intangible Assets Transfer to Expense Tfr to Expense

829 05 Intangible Assets Disposals Disposal

829 06 Intangible Assets Provisions write back Pov. Write-back

829 07 Intangible Assets Revaluation Inc/Dec Reval Inc/Dec

829 08 Intangible Assets Goodwill Goodwill

830 Accumulated Depreciation Accum Depr

831 Accum Depreciation Buildings A/Dep Blds

831 01 Current Year Current Year

831 02 Disposal Disposal

831 03 Revaluation write back Revaluation

832 Accum Deprec Demountables & Non Permanent Struc A/Dep Dem




833 Accum Depreciation Furniture & Fittings A/Dep F&F




834 Accum Depreciation Motor Vehicles A/Dep Mveh




835 Accum Depreciation Plant & Equip A/Dep P&E




836 Accum Depreciation Library Acquisitions A/Dep Lib




837 Accum Deprec Works Of Art A/Dep WoA





VOLUME VI



Natural Accounts


838 Accum Depreciation Leased Plant & Equip A/Dep L/PE




839 Accum Depreciation Leasehold Improvement A/Dep L/h Improv




841 Accum Deprec Land Improvements A/Dep Land Imp




860 Accumulated Amortisation - Intangible Asset Accum. Amort. Int. Ast




870 Investments Accounted for Using the Equity Method Investment - Equity Method

871 Investment - Equity Method Invt. Equity Method

888 Intercompany Balancing Interpny Bal



VOLUME VI



Natural Accounts

910 Liabilities Liabilit

901 Creditors & Accruals Cred& Accr

901 00 Creditors Creditors

901 01 Accrual Exp AccuralExp

901 02 Corporate Master Card CMC

901 03 Internal Creditors Inter Cred

901 10 Invoice Credits Inv Credits

901 14 CDU Foundation CDU Fndtn

901 15 Accrued Salaries AccSal

901 16 Accrued Interest AccInt

901 18 JV Operations JV Ops

902 Intercompany Loan Intercompany Loan

903 Semi Government Loans S/GovtLoan

903 01 Principal Loan Prin

903 02 Repayments Loan Repay

903 03 Within 1 year Within 1 year

903 04 Within 1-2 years Within 1-2 yrs

903 05 Within 2-5 years Within 2-5 yrs

904 Long Service Leave L/SerLeave

905 Recreation Leave & Related Entitlements Rec Leave

906 Other Liabilities Oth Liabil

906 01 Income Received In Advance Inc Rec Adv

906 02 Overseas Students Fees Holding Account O/Seas Fee Hold

906 03 OS HELP O/S HELP

906 04 Paid Parental Leave PPL

906 05 Menzies Menzies

906 06 Unidentified Income Unidentified Income

906 07 IHD Funds Received IHD Funds Received

906 09 CDU Foundation Foundation

906 10 Intercompany Liabilites Intercompany Liabilities

907 Deposits Deposits

907 01 Key Deposit Key Deposit

907 02 Overseas Students Health Insurance Deposits O/SstuDep

907 04 NFIH Caution Money NFIH Caution



VOLUME VI



Natural Accounts

907 10 CIC-LDC Monies Held in Trust Land Monies in Trust

908 Income Tax Income Tax

908 01 Income tax payable Income tax payable

908 02 Deferred tax liability Deferred tax

909 External Loan Liability Ext Loan

921 Expense AP Accrual Exp AP Acc

934 Asset Int’l Co Tax Book A/C AssetT/BAc

950 Clearing Accounts Clearing

952 Callista Clearing Callista Clr

952 00 Callista Refunds Callista Refunds

952 01 Callista Receipts Callista Receipts

954 Salary Deductions Sal Deduct

954 01 AFMEU AFMEU

954 02 Self Managed Super Fund SMSF/TKL/AustPost

954 03 MLC Inflation plus MLC Inf. +

954 04 Unisuper Adjustment Account USAA

954 05 Garnishee GARN

954 06 EPAC Before Tax Deduction EPACB

954 07 PAWA PAWA/Jacana

954 08 NTEU NTEU

954 09 Summit pre-tax Summit pre-tax

954 10 Mutual Community MC/Bupa

954 11 Summit post-tax Summit post-tax

954 12 RemServ before tax deducations RSB

954 13 Housing Commmission HCOM

954 14 RemServ after tax deducations RSA

954 15 954 Chrysalis Superfund Chrysalis Super

954 16 W & T Oddy SMSF W & T Oddy SMSF

954 17 Rent Rent

954 20 Child Support CSA



VOLUME VI



Natural Accounts

954 21 Palmerston City Council CHQ

954 22 ALHMU ALHMU

954 23 ATU ATU

954 24 Commonwealth Super CSS

954 27 NTGPASS (Employee) NTGPA

954 28 SSAU SSAU

954 31 ATO ATO

954 32 HECS HECS

954 33 PAYG - Timor Leste PAYG - TL

954 34 TESS TESS

954 35 NTSSS NTSSS

954 37 Fleet Choice before tax deduction FCB

954 38 Fleet Choice after tax deduction FCA

954 39 Tax - Lump A TAXA

954 40 Tax - Lump B TAXB

954 41 Tax - Lump C TAXC

954 44 SPNTA SPNTA

954 45 Darwin City Council DCC

954 50 SPNT Salary Packaging SPNT

954 52 EPAC After Tax Deduction EPACA

954 53 Victoria Super Fund VIC.SF

954 54 AXA Super Fund AXA

954 57 Aust Retirement Fund ARF

954 58 Foundation gifts Foundation gifts

954 59 VC Executive Choice MF VC

954 60 Alice Springs Town Council ASTC

955 Salary Oncost Clearing Account Oncost Clr

955 01 Pay Roll Tax P/Roll Tax

955 02 Workers Comp W/Comp

955 03 Leave Loading Leave Loading

956 Salary Packaging Salary Packaging

956 01 EPAC Salary Package Reconciliation EPAC Sal. Recon.

957 Cashier Receipts Clearing Account Cash clearing



VOLUME VI



Natural Accounts

957 01 Credit Cards Cr Cards

957 02 Amex Amex

957 03 Paypal Paypal

957 05 Already Banked Receipts Already Banked

957 06 AR Bank Clearing AR Clearing

957 07 Direct Deposits Direct Deposits

957 11 Bpay Bpay

957 12 Online payment Online payment

957 13 Journal Journal

957 14 ARMS Receipt Loader Arms loader

957 15 Diners Diners

957 17 Students waiting enrollment Stud waiting

957 18 957 Callista Clearing Callista Clearing

958 Proceeds Of Sale Clearing Account PofSale Clr

961 GST Clearing GST Clearing

961 01 ARMS Receipts ARMS Receipts

961 02 Accounts Receivable Receipts AR Receipts

961 04 Bookhop Receipts Bookshop Receipts

961 05 Miscel Receipts Miscel Receipts

961 06 Miscel Outgoings Bank outgoings

961 08 Withholding PAYG(46.5%) Withholding PAYG

961 09 AP Outgoings Outgoings

999 CDU Salary Clearing Account Salary Clr

999 01 Bank Sweep Banksweep

sus Suspense Suspense


Documents

Charles Darwin University CHART OF ACCOUNT … OF ACCOUNT FOR 2017 VOLUME VI Account Description Short Description Charles Darwin University Natural Accounts 115 04 Indigenous Student