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Standard Chart of Accounts (Part 1) - Primary Production


                               MAIN MASTER CHART
                               =================
                          LIVESTOCK TRADING STATEMENT
                          ===========================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

   QTY                                               QTY
                   CATTLE
                   ======
     1             Sales Cattle                        1       1.00
     2             Rations                             1       1.00
     3             Deaths                              1       1.00
     4             Closing Stock                       1       1.00
                                                 ------- ----------
                                                       4                   4.00


                   LESS
                   ====
     5             Opening Stock                       1       1.00
     6             Purchases                           1       1.00
     7             Natural Increase                    1       1.00
                                                 ------- ----------
                                                       3                   3.00
                                                 =======             ----------
                   PROFIT/LOSS                                             1.00

                                                                     ==========

   QTY                                               QTY
                   SHEEP
                   =====
    11             Sales Sheep                         1       1.00
    12             Rations                             1       1.00
    13             Deaths                              1       1.00
    14             Closing Stock                       1       1.00
                                                 ------- ----------
                                                       4                   4.00


                   LESS
                   ====
    15             Opening Stock                       1       1.00
    16             Purchases                           1       1.00
    17             Natural Increase                    1       1.00
                                                 ------- ----------
                                                       3                   3.00
                                                 =======             ----------
                   PROFIT/LOSS                                             1.00
                                                                     ==========
 
   QTY                                               QTY
                   LAMBS
                   =====
    21             Sales Lambs                         1       1.00
    22             Rations                             1       1.00
    23             Deaths                              1       1.00
    24             Closing Stock                       1       1.00
                                                 ------- ----------
                                                       4                   4.00


                   LESS
                   ====
    25             Opening Stock                       1       1.00
    26             Purchases                           1       1.00
    27             Natural Increase                    1       1.00
                                                 ------- ----------
                                                       3                   3.00
                                                 =======             ----------
                   PROFIT/LOSS                                             1.00

                                                                     ==========

   QTY                                               QTY
                   PIGS
                   ====
    31             Sales Pigs                          1       1.00
    32             Rations                             1       1.00
    33             Deaths                              1       1.00
    34             Closing Stock                       1       1.00
                                                 ------- ----------
                                                       4                   4.00


                   LESS
                   ====
    35             Opening Stock                       1       1.00
    36             Purchases                           1       1.00
    37             Natural Increase                    1       1.00
                                                 ------- ----------
                                                       3                   3.00
                                                 =======             ----------
                   PROFIT/LOSS                                             1.00
                                                                     ==========
 
   QTY                                               QTY
                   HORSES
                   ======
    41             Sales Horses                        1       1.00
    42             Rations                             1       1.00
    43             Deaths                              1       1.00
    44             Closing Stock                       1       1.00
                                                 ------- ----------
                                                       4                   4.00


                   LESS
                   ====
    45             Opening Stock                       1       1.00
    46             Purchases                           1       1.00
    47             Natural Increase                    1       1.00
                                                 ------- ----------
                                                       3                   3.00
                                                 =======             ----------
                   PROFIT/LOSS                                             1.00

                                                                     ==========

   QTY                                               QTY
                   DEER
                   ====
    51             Sales Deer                          1       1.00
    52             Rations                             1       1.00
    53             Deaths                              1       1.00
    54             Closing Stock                       1       1.00
                                                 ------- ----------
                                                       4                   4.00


                   LESS
                   ====
    55             Opening Stock                       1       1.00
    56             Purchases                           1       1.00
    57             Natural Increase                    1       1.00
                                                 ------- ----------
                                                       3                   3.00
                                                 =======             ----------
                   PROFIT/LOSS                                             1.00
                                                                     ==========
 
   QTY                                               QTY
                   GOATS
                   =====
    61             Sales Goats                         1       1.00
    62             Rations                             1       1.00
    63             Deaths                              1       1.00
    64             Closing Stock                       1       1.00
                                                 ------- ----------
                                                       4                   4.00


                   LESS
                   ====
    65             Opening Stock                       1       1.00
    66             Purchases                           1       1.00
    67             Natural Increase                    1       1.00
                                                 ------- ----------
                                                       3                   3.00
                                                 =======             ----------
                   PROFIT/LOSS                                             1.00

                                                                     ==========

   QTY                                               QTY
                   LIVESTOCK
                   =========
    71             Sales                               1       1.00
    72             Rations                             1       1.00
    73             Deaths                              1       1.00
    74             Closing Stock                       1       1.00
                                                 ------- ----------
                                                       4                   4.00


                   LESS
                   ====
    75             Opening Stock                       1       1.00
    76             Purchases                           1       1.00
    77             Natural Increase                    1       1.00
                                                 ------- ----------
                                                       3                   3.00
                                                 =======             ----------
                   PROFIT/LOSS                                             1.00
                                                                     ==========

   QTY                                               QTY
                   LIVESTOCK
                   =========
    81             Sales                               1       1.00
    82             Rations                             1       1.00 
    83             Deaths                              1       1.00
    84             Closing Stock                       1       1.00
                                                 ------- ----------
                                                       4                   4.00


                   LESS
                   ====
    85             Opening Stock                       1       1.00
    86             Purchases                           1       1.00
    87             Natural Increase                    1       1.00
                                                 ------- ----------
                                                       3                   3.00
                                                 =======             ----------
                   PROFIT/LOSS                                             1.00

                                                                     ==========

   QTY                                               QTY
                   LIVESTOCK
                   =========
    91             Sales                               1       1.00
    92             Rations                             1       1.00
    93             Deaths                              1       1.00
    94             Closing Stock                       1       1.00
                                                 ------- ----------
                                                       4                   4.00


                   LESS
                   ====
    95             Opening Stock                       1       1.00
    96             Purchases                           1       1.00
    97             Natural Increase                    1       1.00
                                                 ------- ----------
                                                       3                   3.00
                                                 =======             ----------
                   PROFIT/LOSS                                             1.00
                                                                     ==========
 
                    PRIMARY PRODUCTION ENTERPRISE STATEMENT1
                    ========================================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             INCOME
             ------
   101       Sales - Primary Production                       1.00
   102       ------                                           1.00
   103       ------                                           1.00
   150       ------                                           1.00
 ----------                                             ----------
                                                                          4.00
             LESS EXPENSES
             -------------
   151       Purchases - Primary Production                   1.00
   152       Expense - Primary Production                     1.00
   200       ------                                           1.00
 ----------                                             ----------
                                                                          3.00
 ----------                                                         ----------
             GROSS TRADING PROFIT                                         1.00
 ==========                                                         ==========
 
                    PRIMARY PRODUCTION ENTERPRISE STATEMENT2
                    ========================================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             INCOME
             ------
   201       Sales - Primary Production                       1.00
   202       ------                                           1.00
   203       ------                                           1.00
   250       ------                                           1.00
 ----------                                             ----------
                                                                          4.00
             LESS EXPENSES
             -------------
   251       Purchases - Primary Production                   1.00
   252       Expenses - Primary Production                    1.00
   300       ------                                           1.00
 ----------                                             ----------
                                                                          3.00
 ----------                                                         ----------
             GROSS TRADING PROFIT                                         1.00
 ==========                                                         ==========
 
                    PRIMARY PRODUCTION ENTERPRISE STATEMENT3
                    ========================================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             INCOME
             ------
   301       Sales - Primary Production                       1.00
   302       ------                                           1.00
   303       ------                                           1.00
   350       ------                                           1.00
 ----------                                             ----------
                                                                          4.00
             LESS EXPENSES
             -------------
   351       Purchases - Primary Production                   1.00
   352       Expense - Primary Production                     1.00
   400       ------                                           1.00
 ----------                                             ----------
                                                                          3.00
 ----------                                                         ----------
             GROSS TRADING PROFIT                                         1.00
 ==========                                                         ==========
 
                    PRIMARY PRODUCTION ENTERPRISE STATEMENT4
                    ========================================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             INCOME
             ------
   401       Sales - Primary Production                       1.00
   402       ------                                           1.00
   403       ------                                           1.00
   450       ------                                           1.00
 ----------                                             ----------
                                                                          4.00
             LESS EXPENSES
             -------------
   451       Purchases - Primary Production                   1.00
   452       Expense - Primary Production                     1.00
   500       ------                                           1.00
 ----------                                             ----------
                                                                          3.00
 ----------                                                         ----------
             GROSS TRADING PROFIT                                         1.00
 ==========                                                         ==========
 
                    PRIMARY PRODUCTION ENTERPRISE STATEMENT5
                    ========================================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             INCOME
             ------
   501       Sales - Primary Production                       1.00
   502       ------                                           1.00
   503       ------                                           1.00
   550       ------                                           1.00
 ----------                                             ----------
                                                                          4.00
             LESS EXPENSES
             -------------
   551       Purchases - Primary Production                   1.00
   552       Expense - Primary Production                     1.00
   600       ------                                           1.00
 ----------                                             ----------
                                                                          3.00
 ----------                                                         ----------
             GROSS TRADING PROFIT                                         1.00
 ==========                                                         ==========
 
                    PRIMARY PRODUCTION ENTERPRISE STATEMENT6
                    ========================================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             INCOME
             ------
   601       Sales - Primary Production                       1.00
   602       ------                                           1.00
   603       ------                                           1.00
   650       ------                                           1.00
 ----------                                             ----------
                                                                          4.00
             LESS EXPENSES
             -------------
   651       Purchases - Primary Production                   1.00
   652       Expenses - Primary Production                    1.00
   700       ------                                           1.00
 ----------                                             ----------
                                                                          3.00
 ----------                                                         ----------
             GROSS TRADING PROFIT                                         1.00
 ==========                                                         ==========
 
                    PRIMARY PRODUCTION ENTERPRISE STATEMENT7
                    ========================================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             INCOME
             ------
   701       Sales - Primary Production                       1.00
   702       ------                                           1.00
   703       ------                                           1.00
   750       ------                                           1.00
 ----------                                             ----------
                                                                          4.00
             LESS EXPENSES
             -------------
   751       Purchases - Primary Production                   1.00
   752       Expense - Primary Production                     1.00
   800       ------                                           1.00
 ----------                                             ----------
                                                                          3.00
 ----------                                                         ----------
             GROSS TRADING PROFIT                                         1.00
 ==========                                                         ==========
 
                    PRIMARY PRODUCTION PROFIT/LOSS STATEMENT
                    ========================================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             PRIMARY PRODUCTION INCOME
             -------------------------
   801       Agistment & Fodder Proceeds                      1.00
   805       Barley Proceeds                                  1.00
   810       Oats Proceeds                                    1.00
   815       Wheat Proceeds                                   1.00
   820       Other Grain Proceeds                             1.00
   822       Fruit Proceeds                                   1.00
   823       Hay Proceeds                                     1.00
   825       Milk Proceeds                                    1.00
   830       Poultry Proceeds                                 1.00
   832       Produce Proceeds                                 1.00
   835       Wool Proceeds                                    1.00
   840       Skins & Hides Proceeds                           1.00
   845       Sharefarming                                     1.00
   847       Shearing Proceeds                                1.00
   850       Subcontracting Proceeds                          1.00
   851       Produce Proceeds                                 1.00
   855       Sundry Farm Income                               1.00
   966       ------                                           1.00
   968       Profit Enterprise 1                              1.00
   970       Profit Enterprise 2                              1.00
   972       Profit Enterprise 3                              1.00
   974       Profit Enterprise 4                              1.00
   976       Profit Enterprise 5                              1.00
   978       Profit Enterprise 6                              1.00
   980       Profit Enterprise 7                              1.00
   981       Gross Profit Cattle                              1.00
   982       Gross Profit Sheep                               1.00
   983       Gross Profit Lambs                               1.00
   984       Gross Profit Pigs                                1.00
   985       Gross Profit Horses                              1.00
   986       Gross Profit Deer                                1.00
   987       Gross Profit Goats                               1.00
   988       Gross Profit Livestock Spare                     1.00
   989       Gross Profit Livestock Spare                     1.00
   990       Gross Profit Livestock Spare                     1.00
 ----------                                             ----------
                                                                         35.00

             LESS PRIMARY PRODUCTION EXPENSES
             --------------------------------
  1001       Accounting Fees                                  1.00
  1010       Auditors Fees                                    1.00
  1020       Advertising                                      1.00
  1025       Agistment                                        1.00
  1050       Amortisation                                     1.00
  1060       Bad Debts                                        1.00
  1070       Bank Charges                                     1.00
  1074       Bankcard Charges                                 1.00
  1080       Borrowing Expenses                               1.00
  1090       Car Allowance                                    1.00
  1100       Cleaning                                         1.00
  1110       Commission Paid                                  1.00
  1120       Computer Software                                1.00
  1130       Conference & Lecture Expenses                    1.00
  1135       Contracting Farm                                 1.00
  1140       Consulting Fees                                  1.00
  1150       Credit Card Charges                              1.00
  1155       Crop Sprays                                      1.00
  1160       Debt Collection                                  1.00
  1170       Depreciation                                     1.00
  1171       Depreciation Buildings                           1.00
  1172       Depreciation Plant & Equipment                   1.00
  1174       Depreciation Motor Vehicles                      1.00
             Depreciation Fixtures &
  1175          Fittings                                      1.00
  1176       Depreciation Office Equipment                    1.00
  1178       Depreciation Small Plant Items                   1.00
  1179       Depreciation Farm Equipment                      1.00
  1180       Depreciation Trucks                              1.00
  1190       Diesel                                           1.00
  1200       Directors Fees & Emoluments                      1.00
  1201       Directors Salaries                               1.00
  1210       Disbursements                                    1.00
  1220       Discount Allowed                                 1.00
  1230       Donations                                        1.00
  1240       Doubtful Debts                                   1.00
  1250       Drugs & Dressings                                1.00
  1260       Employees Board & Lodging                        1.00
  1265       Ear Tags                                         1.00
  1270       Entertaining                                     1.00
  1295       Farm Dog Expenses                                1.00
  1297       Farming Expenses                                 1.00
  1300       Fees & Charges                                   1.00
  1305       Fertilisers                                      1.00
  1310       Filing Fees                                      1.00
  1320       Financial Planning Fees                          1.00
  1330       Fines                                            1.00
  1335       Fodder & Fertiliser                              1.00
  1340       Franchise Fee                                    1.00
  1350       Freight & Cartage                                1.00
  1360       Fuel & Oil                                       1.00
  1370       Gardening                                        1.00
  1380       General Expenses                                 1.00
  1385       Hay Bailing                                      1.00
  1390       Heat Light & Power                               1.00
  1400       Hire Plant & Equipment                           1.00
  1410       Hire Purchase Charges                            1.00
  1420       Holiday Pay                                      1.00
  1430       Home Office Expenses                             1.00
  1440       Home Workshop Expenses                           1.00
  1450       Insurance                                        1.00
  1460       Insurance WorkCover                              1.00
  1470       Interest                                         1.00
  1480       Interest Bank                                    1.00
  1490       Interest Hire Purchase                           1.00
  1500       Interest Leasing                                 1.00
  1510       Interest On Mortgage                             1.00
  1520       Interest Other                                   1.00
  1540       Interest Holding Company                         1.00
  1550       Interest Related Companies                       1.00
  1560       Interest Superannuation Fund                     1.00
  1570       Journals & Periodicals                           1.00
  1580       Land Tax                                         1.00
  1590       Leasing Charges                                  1.00
  1600       Leasing Motor Vehicles                           1.00
  1610       Lease Preparation                                1.00
  1620       Legal Expenses                                   1.00
  1630       Letting Fees                                     1.00
  1640       Levies                                           1.00
  1650       Licences & Permits                               1.00
  1655       Livestock Expenses                               1.00
  1660       Locum Expenses                                   1.00
  1670       Long Service Leave                               1.00
  1680       Loss On Sale Of Fixed Assets                     1.00
  1690       Management Fees                                  1.00
  1700       Motor Vehicle Expenses                           1.00
  1709       ------                                           1.00
             Motor Vehicle Expenses
  1710          Fuel & Oil                        1.00
  1711          Repairs                           1.00
  1712          Registration & Insurance          1.00
  1713          Insurance                         1.00
  1714          Tyres                             1.00
  1715          Parking                           1.00
  1716          ------                            1.00
  1719          ------                            1.00
 ----------                                 ----------
                                                              8.00
  1720       Occupancy Expenses                               1.00
  1730       Office Expenses                                  1.00
  1740       Outside Assistance                               1.00
  1750       Packaging                                        1.00
  1760       Payroll Tax                                      1.00
  1770       Perpetual Lease                                  1.00
  1775       Pest Control                                     1.00
  1780       Petty Cash Expenditure                           1.00
  1790       Postage                                          1.00
  1800       Printing & Stationery                            1.00
  1810       Protective Clothing                              1.00
  1820       Provision For Doubtful Debts                     1.00
  1830       Public Relations                                 1.00
  1840       Rates & Taxes                                    1.00
  1850       Repairs & Maintenance Building                   1.00
  1860       Repairs & Maintenance General                    1.00
             Repairs & Maintenance Plant &
  1870          Equipment                                     1.00
  1880       Replacements                                     1.00
  1890       Registrations & Licences                         1.00
  1900       Rent                                             1.00
  1910       Rent Rates & Taxes                               1.00
  1920       Royalties                                        1.00
  1930       Rubbish Removal                                  1.00
  1940       Salaries                                         1.00
  1950       Salaries Partners                                1.00
  1960       Secretarial Fees                                 1.00
  1970       Security                                         1.00
  1980       Seminars                                         1.00
  1985       Seed Cleaning                                    1.00
  1990       Service Fees                                     1.00
  1995       Shearing & Crutching                             1.00
  2005       Sprays                                           1.00
  2010       Staff Amenities                                  1.00
  2020       Staff Hire                                       1.00
  2030       Staff Training                                   1.00
  2040       Storage                                          1.00
  2045       Stores & Rations                                 1.00
  2050       Subcontractors                                   1.00
  2060       Subscriptions                                    1.00
  2070       Superannuation                                   1.00
  2080       Superannuation Productivity                      1.00
             Superannuation Working
  2090          Directors                                     1.00
  2100       Telephone                                        1.00
  2110       Telephone Facsimile                              1.00
  2111       Telephone Mobile                                 1.00
  2112       Telephone Pager                                  1.00
  2113       Telephone Telex                                  1.00
  2150       Tool Replacement                                 1.00
  2160       Travelling Local                                 1.00
  2170       Travelling Overseas                              1.00
  2180       Uniforms & Cleaning                              1.00
  2185       Veterinary Expenses                              1.00
  2190       Wages                                            1.00
  2200       Wages Bonus                                      1.00
  2210       Wages Casual                                     1.00
  2220       Wages & Salaries                                 1.00
  2225       Weed Control                                     1.00
  2260       Waste Removal                                    1.00
  2280       Wrappings                                        1.00
  2300       ------                                           1.00
  2301       ------                               1.00
  2310       ------                               1.00
 ----------                                 ----------
                                                              2.00
             The following groups in A/cs
  2311       2311 to 2400 can be used in          1.00
             the same way as the motor
  2312       vehicle dissection 1710 - 1719       1.00
  2320       ------                               1.00
 ----------                                 ----------
                                                              3.00
  2321       ------                               1.00
  2330       ------                               1.00
 ----------                                 ----------
                                                              2.00
  2331       ------                               1.00
  2340       ------                               1.00
 ----------                                 ----------
                                                              2.00
  2341       ------                               1.00
  2350       ------                               1.00
 ----------                                 ----------
                                                              2.00
  2351       ------                               1.00
  2360       ------                               1.00
 ----------                                 ----------
                                                              2.00
  2361       ------                               1.00
  2370       ------                               1.00
 ----------                                 ----------
                                                              2.00
  2371       ------                               1.00
  2380       ------                               1.00
 ----------                                 ----------
                                                              2.00
  2381       ------                               1.00
  2390       ------                               1.00
 ----------                                 ----------
                                                              2.00
  2391       ------                                           1.00
  2400       ------                                           1.00
 ----------                                             ----------
             TOTAL PRIMARY PRODUCTION
             EXPENSES                                                   175.00
 ----------                                                         ----------
             NET LOSS FROM PRIMARY
             PRODUCTION                                            [    140.00]
 ==========                                                         ==========
 

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