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									                                                          Finance & Business Services, Building 10C
                                                          http://info.anu.edu.au/fbs/Publications/Chart_of_Accounts/Index.asp
                                                          srli@anu.edu.au
                                                          Enquiries: (02) 6125 8724
                                                          Facsimile: (02) 6125 8797


                                           Annotated Chart of Accounts
                                                    Contents

Foreward

                                                                                      Account Code
SECTION NUMBER                              CATEGORY                                  Range                    Classification

     1                                      Income                                    9000 - 9999              Income (Revenue)

     2                                      Expenditure                               5000 - 5099              Salary and Related Expenses
                                                                                      5100 - 5999              Non Salary Expenses
                                                                                      6000 - 6999              Non Cash Expenses

     3                                      Transfers                                 7000 - 7999              Transfers

     4                                      Internal Sales & Purchases                8000 - 8999              Internal Sales/Purchases

     5                                      Assets                                    1000 - 1999              Current Assets
                                                                                      3000 - 3999              Non-Current Assets

     6                                      Liabilities                               2000 - 2999              Current Liabilities
                                                                                      4000 - 4999              Non-Current Liabilities

     7                                      Equity - Capital and Reserves             0000 - 0999              Capital and Reserves


JOURNAL RULES

     8                                      Journal Rules - ACTUALS journals

     9                                      Journal Rules - FINANCIAL journals

    10                                      Journal Rules - YEAR END journals

    11                                      Journal Rules - STD_BUDGET journals

    12                                      Journal Rules - ENCUMBRANCE journals

Amendment to Chart of Accounts Form:
                     http://info.anu.edu.au/Policies/_CFO_DFBS/Forms/Amendment_to_Chart_of_Accounts.asp

Full listing of Account Codes

    13                                      Full Listing of All Accounts - Active and Inactive
                                            (Workpaper format for tracking)




Report ID: GL89274                                                                                             Run Date: 03/09/12
Operator ID: FINBATCH                                                                                          Run Time: 07:40:00
Layout ID: ANU89274.xnv                                                                                          COA_Manual.xls




                                                                                                                                    Page 1 of 208
                                                               Finance & Business Services, Building 10C
                                                               http://info.anu.edu.au/fbs/Publications/Chart_of_Accounts/Index.asp
                                                               srli@anu.edu.au
                                                               Enquiries: (02) 6125 8724
                                                               Facsimile: (02) 6125 8797



                                           Annotated Chart of Accounts

                                                        Foreword

The Annotated Chart of Accounts Manual has been divided into sections representing the main categories of the
University's published Financial Statements, with an additional section for Transfers and Internal Sales and Purchases.
Each category is divided into groupings of like accounts and this is supplemented by an alphabetical and a numerical
index at the beginning of each section.

A brief definition for each category is provided in each section. In addition a glossary provides a detailed description of
the use of each account within each category. The correct coding of all data entry is essential in ensuring the accuracy of
the financial reports of the University.

Provision has been made for amendment to the Chart of Accounts via use of the "Amendment to Chart of Accounts"
form.

When a new acount code has been allocated, details will immediately be available to areas having access to an ESP
terminal. Account code and description as well as glossary information will appear on the "Message of the Day" screen
in ESP Financials.

It is proposed that the Annotated Chart of Accounts Manual will be reviewed regularly. Updated versions will be posted
on the ANU Web, within the Finance & Business Manual.

Any suggestions in regard to this manual can be forwarded to srli@anu.edu.au.




                                                                                                                                     Page 2 of 208
                                                              Finance & Business Services, Building 10C
                                                              http://info.anu.edu.au/fbs/Publications/Chart_of_Accounts/Index.asp
                                                              srli@anu.edu.au
                                                              Enquiries: (02) 6125 8724
                                                              Facsimile: (02) 6125 8797



                                           Annotated Chart of Accounts

                                                  Income (Revenue)

Full listing of Income Accounts

Description of transactions constituting Income (Revenue):

  Income (Revenue) comprises most receipts of cash or cash equivalent from a source external to the University. It can arise
  from grants and donations, sales of goods and services produced by the University and returns on University investments.

  Income is derived mainly from:

  *    Commonwealth financial assistance
  *    Other government financial assistance
  *    Other grants and donations
  *    Consultancy and contract research
  *    Student fees and other charges
  *    Interest and other investment earnings
  *    Dividends
  *    Gains on disposal of assets
  *    Other sundry revenue

  The revenue principle requires that revenue should be measured as the cash equivalent in an "at arms-length" transaction.
  Revenue therefore relates to the receipt of cash or cash equivalent from an external source.

  Internal transactions occurring within the University and involving transfers between or within budget units, and
  internal sales and purchases, do not form part of revenue. (Refer Section 3 for more information.)

  Proceeds from the sale or trade-in of University assets are not to be treated as revenue and are to be credited to the
  appropriate clearing account.

  Proceeds from the collection of debtors are not to be treated as revenue and are to be credited to the appropriate
  debtors account.




                                                                                                                                    Page 3 of 208
Account Description                      Glossary
9001    DEEWR CGS Basic Grant            To record the receipt of the Commonwealth Grant
                                         Scheme grant
9002    HECS/HELP                        To record the receipt of Australian Government
                                         Funding from HECS Trust Fund
9003    FEE-HELP                         To record the receipt of Australian Government
                                         Funding with respect to students eligible for PELS
9004    ACT Government Grant             To record the receipt of an ACT Government grant and
                                         associated refunds.
9006    DEEWR Capital Development Pool   To record the receipt of Australian Government
                                         Funding with respect to the Capital Development Pool.

9007    DEEWR Indigenous Support Fund    To record the receipt of Australian Government
                                         Funding with respect to the Indigenous Support
                                         Program.
9008    DEEWR Equity Support Program     To record the receipt of Australian Government
                                         Funding with respect to the Higher Education Equity
                                         Support Program.
9009    DEEWR Workplace Reform Program   Program Discontinued
9010    DEEWR National Institutes Fund   To record the receipt of Australian Government
                                         Funding with respect to the National Institutes
                                         Funding.
9011    DEEWR Teaching & Learning Fund   The record the receipt of Australian Government
                                         Funding with respect to the Teaching and Learning
                                         Capital Fund.
9013    DEEWR Workplace Product. Prog    The record the receipt of Australian Government
                                         Funding with respect to the Workplace Productivity
                                         Program.
9015    ARC Discovery Grants             To record the receipt of grants from the Australian
                                         Research Council (ARC) under the Discovery Research
                                         Scheme.
9016    DEEWR Institutional Grants Sch   The record the receipt of Australian Government
                                         Funding with respect to the Institutional Grants
                                         Scheme.
9017    DEEWR Sustainable Research Exc   The record the receipt of Australian Government
                                         Funding with respect to the Sustainable Research
                                         Excellence program.
9018    Rsrch Infrastruct Block Grant    The record the receipt of Australian Government
                                         Funding with respect to the Research Infrastructure
                                         Block Grant (RIBG)
9019    ARC Linkage Infrastructure       To record the receipt of grants from the Australian
                                         Research Council (ARC) under the Linkage
                                         Infrastructure, Equipment and Facilities Scheme.
9020    ARC Centres of Excellence        To record the receipt of grants from the Australian
                                         Research Council (ARC) for the establishment of
                                         Centres of Excellence (CoE) in research.
9021    ARC Indigenous Res Dev           To record the receipt of grants from the Australian
                                         Research Council (ARC) under the Indigenous
                                         Researcher Development Scheme.
9022    ARC Discovery Fellowships        Grants received from the Australian Research Council
                                         under the Discovery Fellowships Research Scheme.

9023    DEEWR Australian Postgraduate    The record the receipt of Australian Government
                                         Funding with respect to the Australian Postgraduate
                                         Awards Scheme.
9024    DEEWR Overseas Postgraduate Re   The record the receipt of Australian Government
                                         Funding with respect to the International Postgraduate
                                         Research Scholarship Scheme.
9025    ARC Discovery Federation F/shp   Grants received from the Australian Research Council
                                         under the Discovery Research Scheme.
9026    ARC Linkage International        To record the receipt of grants from the Australian
                                         Research Council (ARC) under the Linkage
                                         International Scheme.
9027    ARC Spec Research Initiatives    To record the receipt of grants from the Australian
                                         Research Council (ARC) under the Special Research
                                         Initiatives Scheme.




                                                                                                  Page 4 of 208
Account Description                      Glossary
9028    ARC Linkage Projects             To record the receipt of grants from the Australian
                                         Research Council (ARC) under the Linkage Projects
                                         Scheme.
9029    ARC International Projects       Program Discontinued
9030    ARC-Discovery Indigenous RD      To record the receipt of grants from the Australian
                                         Research Council (ARC) under the Discovery
                                         Indigenous Researchers Development Scheme.
9031    High Performance Computers-Res   To record the receipt of Australian Government
                                         Funding with respect to the High Performance and
                                         Computing Communications Centre (HPCC).
                                         Administered through the Australian Partnership for
                                         Advanced Computing (APAC).
9032    ARC Disc Early Career Research   Australian Government grant received in relation to
                                         ARC Discovery Early Career Researcher Award
                                         (DECRA).
9033    DEEWR Research Training Scheme   To record the receipt of Australian Government
                                         Funding with respect to the Research Training Scheme.

9034    DEEWR Cwlth Edu Costs Scholars   To record the receipt of Australian Government
                                         Funding with respect to the Commonwealth Education
                                         Cost Scholarships Scheme.
9035    DEEWR Cwth Accomm Schols         To record the receipt of Australian Government
                                         Funding with respect to the Commonwealth
                                         Accommodation Scholarships Scheme.
9036    ARC Link. Centre Resrch Netwks   Program Discontinued
9037    DEEWR Cwlth Indigenous Scholar   To record the receipt of Australian Government
                                         Funding with respect to the Commonwealth Indigenous
                                         Scholarships Scheme.
9038    DEEWR Commercial Train. Scheme   To record the receipt of Australian Government
                                         Funding with respect to the Commercialisation
                                         Training Scheme.
9039    DEEWR Aust. Sch H.Ed Repositor   To record the receipt of Australian Government
                                         Funding with respect to the Australian Scheme for
                                         Higher Education Repositories
9040    DEEWR Implementation Assistanc   To record the receipt of Australian Government
                                         Funding with respect to the Implementation Assistance
                                         Program.
9041    DEEWR Disability Support Progr   To record the receipt of Australian Government
                                         Funding with respect to the Higher Education
                                         Disability Support Program.
9042    DEEWR Indigenous Access Schola   To record the receipt of Australian Government
                                         Funding with respect to Indigenous Access
                                         Scholarships Scheme.
9043    DEEWR Diversity & Structural A   To record the receipt of Australian Government
                                         Funding with respect to the Diversity and Structural
                                         Adjustment Fund Program.
9044    DEEWR National Priority Schols   To record the receipt of Australian Government
                                         Funding with respect to the National Priority
                                         Scholarships Scheme.
9045    DEEWR Transitional Cost Progra   To record the receipt of Australian Government
                                         Funding with respect to the Transitional Cost Program.

9047    ARC Laureate Fellowships         Grants received from the Australian Research Council
                                         under the ARC Laureate Fellowships Scheme

9048    DEEWR Education Invest. Fund     To record the receipt of Australian Government
                                         Funding with respect to the Education Investment Fund
                                         Program.
9049    ARC Future Fellowships           Grants received from the Australian Research Council
                                         under the ARC Future Fellowships scheme.

9051    Higher Educ Participation Prog   To record the receipt of Australian Government
                                         Funding with respect to the Higher Education
                                         Participation Program.




                                                                                                  Page 5 of 208
Account Description                       Glossary
9052    HE Partnership Base Funding       To record the receipt of Australian Government
                                          Funding with respect to the Higher Education Base
                                          Funding Program.
9053     ARC Super Science Fellowship     To record the receipt of grants from the Australian
                                          Research Council (ARC) under the Super Science
                                          Fellowships Scheme.
9054     DEEWR Facilitation Funding       To record the receipt of Australian Government grants
                                          received from DEEWR under the Facilitation Funding
                                          Scheme.
9055     Excellence in Learning&Teachin   To record the receipt of Australian Government
                                          Funding with respect to the Promotion of Excellence in
                                          Learning & Teaching Program.
9102     HECS -Student Clearing           To record fees charged for students under the Higher
                                          Education Contribution Scheme (HECS).
9102D    HECS Deferred                    To record fees deferred for students under the Higher
                                          Education Contribution Scheme (HECS).
9102E    HECS Exemptions                  To record fees exempt for students under the Higher
                                          Education Contribution Scheme (HECS).
9102I    HECS Internal Sponsor            Division of Registrar and Student Services (DR&SS)
                                          use only: To record fees for internally sponsored
                                          students under the Higher Education Contribution
                                          Scheme (HECS).
9102U    HECS Up-Front Discount           To record the up front discount of fees for students
                                          under the Higher Education Contribution Scheme
                                          (HECS).
9200     Sundry Income                    To record the receipt of funds and associated refunds
                                          for which a specific income account does not exist. If
                                          you are using this account regularly, please contact
                                          Finance & Business Services (SMR Section) to discuss
                                          usage or send an email to SRLI@anu.edu.au for advice.

9201     Joint Venture Income             Finance & Business Services (F&BS) use only: To
                                          record income arising out of bringing to book interests
                                          in joint ventures.
9202     Fines and Late Fees              To record revenue from parking fines (and associated
                                          fees), library book fines (and associated fees), inter-
                                          library loans, external library loans and late payment of
                                          fees for enrolment.
9203     Student Amenities Fee            To record revenue from student services and amenities
                                          fee.
9203I    Stdt Amenity Fee-Internal Spsr   To record revenue from student services and amenities
                                          fee- internal sponsors.
9204     Student Admin Service Fees       To record revenue from general administration fees
                                          charged for the provision of University student related
                                          services as well as general contributions or cost
                                          recoveries from students for services such as course
                                          materials, field trips, graduation costs, etc.
9212     Donations and Bequests           To record donations (cash or in-kind) to the University
                                          from individuals groups and corporations that is to be
                                          used at the University's discretion. Refund of donations
                                          are also recorded here. Any in-kind (non-cash)
                                          donations received will need to be discussed with
                                          Finance & Business Services (F&BS).

9216     ForeignExchange Gains-Realised   To record realised exchange gains arising from
                                          University transactions with overseas suppliers and
                                          bank accounts.
9216D    Forward Forex Gains- Discount    Finance & Business Services (F&BS) - Investments use
                                          only: To record exchange gains (deferred discount)
                                          arising from transactions involving the purchase of
                                          Forward Foreign Exchange Contracts.




                                                                                                      Page 6 of 208
Account Description                      Glossary
9216R Forward Forex Gain-Revaluation     Finance & Business Services (F&BS) - Investments use
                                         only: To record exchange gains (revaluation) arising
                                         from valuation of Forward Foreign Exchange Contracts
                                         at year end.
9216U   Forex. Gain-Unrealised           To record unrealised exchange gains arising from
                                         University transactions with overseas suppliers and
                                         bank accounts.
9218    Domestic Tuition Fees-All Fees   To record revenue from Domestic Tuition Fees (DTF)
                                         excluding internally sponsored DTF.
9218I   Domestic Tuition Fees-Int Spon   To record revenue from internally sponsored Domestic
                                         Tuition Fees (DTF).
9222    Telephone and Internet Service   To record revenue received from use of telephone
                                         services (including coin operated telephones) and
                                         internet services.
9225    Parking Fees                     To record revenue received and associated refunds paid
                                         from parking permit fees and parking meters.

9226    Workers Compensation Reimburse   To record revenue from Comcare and other workers'
                                         compensation related cases.
9234    Royalties Licenses and Paten     To record revenue from royalties, licences and patents.

9235    Membership Fee                   To record revenue from membership fees and sale of
                                         periodic publications within the University.
9252    Rental and Lease Income          To record rental and lease income.
9253    Investment Revenue-Rental Prop   Finance & Business Services (F&BS) use only: To
                                         record revenue from investment properties.
9270    Hire of Facilities               To record revenue from hire of facilities and equipment
                                         to external organisations or bodies.
9280    Cont Education & Conf Fees       To record revenue from conference fees and continuing
                                         education course fees.
9290    Uni Contributions Comsuper       Finance & Business Services (F&BS) use only: To
                                         record revenue attributable Commonwealth
                                         Superannuation Scheme member contributions and
                                         other member contributions.
9295    FBT - Employee Contribution      To record revenue attributable to employee
                                         contributions towards expenditure that attracts fringe
                                         benefits tax (FBT).
9309    Sales - Materials and Services   To record revenue from sale of materials and services.
                                         This account will include revenue from sales of
                                         miscellaneous goods & services such as sales of
                                         surplus or obsolete materials/items not classified as
                                         plant & equipment.
9314    Sales - Beverage                 To record revenue from sale of beverages (drinks,
                                         liquor, etc).
9319    Sales - Food                     To record revenue from sale of food.
9323    Sales - Other                    To record revenue from sale of all other goods and
                                         services (excluding those items identified in accounts
                                         9309, 9314 and 9319).
9325    Sales - Publications and Print   To record revenue from sale of publications produced
                                         by the University and printing services.
9354    Visitor Accommodation Fees       To record revenue from visitor accommodation.
9358    Student Accommodation - Room     To record revenue from student accommodation
                                         (revenue attributable to rooms only).
9369    Student Accommodation - Other    To record revenue from student accommodation related
                                         utilities and amenities (e.g. telephone and internet
                                         connection fees, utility fees and use of laundry fees).

9370    Disposal of Assets               To record the cash proceeds relating to the sale, trade-
                                         in and write-off of assets that are recorded in the ESP
                                         Asset Management System (AMS). Balance must be
                                         cleared to NIL by offsetting FINANCIAL journals
                                         arising from the retirement of the assets in the AMS. If
                                         items sold are not held in the AMS, proceeds should be
                                         coded to Account 9309.




                                                                                                    Page 7 of 208
Account Description                      Glossary
9373    Gain on Disposal                 To record the profit arising from the sale of buildings,
                                         motor vehicles and other miscellaneous items.

9390    International Student Fees-All   To record revenue from International Student Fees
                                         (ISF) excluding internally sponsored ISF.
9390I   Intern. Student Fees-Int Spons   To record revenue from internally sponsored
                                         International Student Fees (ISF).
9514    Invest Mgmt Fee Rebates          To record revenue from rebate of management fees or
                                         other investment fee rebates from brokers and the like.
                                         F&BS - Investments Section Use Only
9515    Real/Cap Gains - Options         To record realised gains on the sale of options.
9516    Int-S/Gov Securities             To record interest from semi government securities
9517    Bond Lending Agreement           Revenue received from a bond lending agreement.
9518    Dividends                        Dividends received from securities.
9518C   Convertible Notes Dividend       Dividends received from convertible notes.
9518I   Dividend Imputation credits      Dividend imputation credits received from securities.

9518O   Overseas Dividends               Dividends received from overseas investments.
9520    Interest - Short Term M/Market   Interest earned on short term money market
                                         investments.
9521    Interest - Bank Bills/IBDs       Interest earned on bank accepted bills and interest
                                         bearing deposits.
9522    Interest Debentures              Interest earned on debentures.
9523    Interest External Loans          Revenue received from interest on a loan provided to
                                         an external organisation or body.
9525    Interest Government Bonds        Interest earned on government bonds.
9526    Interest Corporate Bonds         Interest earned on corporate bonds.
9527    Interest - Mortgages             Interest earned on short term money market
                                         investments.
9528    Disbursements Interest/Fees      Disbursements of investment income to relevant
                                         investment income accounts and beneficiaries
9529    Interest - NCDs                  Interest earned on negotiable certificate of deposit.
9530    Interest - Trans Certs Deposit   Interest earned on transferable certificate of deposit.

9531    Interest - Promiss Notes         Interest earned on promissory notes
9532    Interest - Floating Rate Notes   Interest earned on floating rate notes.
9533    Interest - Capital Index Bonds   Interest earned on Capital Indexed Bonds
9534    Interest - Listed Hybrid Secur   Interest earned on Listed Hybrid Securities
9535    Interest - Princ Prot Notes      Interest earned on Principal Protected Notes.
9538    Interest - Coll Debt Obligats    Interest earned on Collateralized Debt Obligations
9605    Unreal/Gains - Properties        Unrealised Gain or profit on sale of Properties
9613    Real/Cap Gains Coll Debt Oblig   Gains realised on sale of Collateralised Debt
                                         Obligations
9615    Real/Cap Gains Unlisted Sh&Op    Gain or profit realised on sale of Unlisted Shares.
9616    Real/Cap Gains Corporate Bonds   Gain or profit realised on sale of Corporate Bonds.
9617    Real/Cap Gains Govt Securities   Gain or profit realised on sale of Government
                                         Securities.
9618    Real/Cap Gains - Semi Govt Sec   Gain or profit realised on sale of Semi Government
                                         Securities.
9619    Real/Cap Gains Listed Sh&Op      Gain or profit realised on sale of Listed Shares.
9620    Real/Cap Gains Cap Ind Bonds     Gain or profit realised on sale of Capital Indexed
                                         Bonds
9622    Real/Cap Gains-O/S Securities    Gain or profit realised on sale of O'seas Managed
                                         Securities.
9623    Real/Cap Gains - Lst Hyb Sec     Gain or profit realised on sale of Listed Hybrid
                                         Securities
9624    Real/Cap Gains-Tfr Securities    Gain or profit realised on sale of Transferable
                                         Securities.
9626    Real/Cap Gains - Debentures      Gain or profit realised on sale of Debentures.
9627    Real/Cap Gains- Float Rate Nts   Gain or profit realised on sale of Floating Rate Notes

9628    Realised Gains-Invest Property   Gain or profit realised on sale of Investment Property .

9629    Real Gain - Invest Prop Trusts   Records the gain arising from movements in holdings
                                         of units in Investment Property Trusts




                                                                                                    Page 8 of 208
Account Description                       Glossary
9630    Real Gains - Reval Invest Prop    Records the gain arising from the annual revaluation of
                                          Investment Properties.
9670     Asset Impairment Prov Reversal   To record reversal of impairment provision to
                                          recognise the change in loss of value of equity held at
                                          valuation.
9698     Gain on Units - LTIP             Distribution of interest earned from the Long Term
                                          Investment Pool.
9699     LTIP Distribution                Distribution of interest earned from the Long Term
                                          Investment Pool.
9711     Consultancies - Non-Research     To record income or other contributions derived from
                                          consultancy services provided to extermal parties for
                                          NON-RESEARCH purposes, based on written or
                                          verbal agreements for provision of services. For
                                          Research related income refer account 9911 or various
                                          999x account codes.
9712     Contracts Non Research - Domes   To record income or other contributions (and
                                          associated refunds) derived from Australian Local
                                          Government, Australian Businesses, Australian Non-
                                          Profit Organisations and Australian State Governments
                                          (excluding ACT Government - see account 9004) for
                                          written or verbally contracted NON-RESEARCH
                                          services or activities undertaken by University staff.
                                          For Research related income, refer to account 9911 or
                                          various 999x account codes.

9715     Contracts Non Research-Intern.   To record income or other contributions (and
                                          associated refunds) derived from overseas entities for
                                          written or verbally contracted NON-RESEARCH
                                          services or activities undertaken by University staff.
                                          For Research related income, refer to account 9911 or
                                          various 999x account codes.
9911     Consultancies - Research         To record income or other contributions derived from
                                          consultancy services provided to external parties for
                                          RESEARCH purposes based on written or verbal
                                          agreements for provision of services. For Non-
                                          Research related income, refer various 97xx account
                                          codes.
9970     Health and Ageing                To record income or other contributions (and
                                          associated refunds) from the Commonwealth
                                          Department of Health and Ageing
9971     Educ Employ & Workplace Relat    To record income or other contributions (and
                                          associated refunds) from the Commonwealth
                                          Department of Education, Employment and Workplace
                                          Relations (DEEWR).
9972     Department of Defence            To record income or other contributions (and
                                          associated refunds) from the Commonwealth
                                          Department of Defence.
9973     Susta,Environ,Water,Pop,Commun   To record income or other contributions (and
                                          associated refunds) from the Commonwealth
                                          Department of Sustainability, Environment, Water,
                                          Population and Communities.
9974     Foreign Affairs and Trade        To record income or other contributions (and
                                          associated refunds) from the Commonwealth
                                          Department of Foreign Affairs & Trade.
9975     Resources Energy and Tourism     To record income or other contributions (and
                                          associated refunds) from the Commonwealth
                                          Department of Resources Energy and Tourism.
9976     Ind Innov Sc Rsch & Ter Edu      To record income or other contributions (and
                                          associated refunds) from the Commonwealth
                                          Department of Innovation, Industry, Science and
                                          Research and Tertiary Education (DIISRTE), whose
                                          former is Commonwealth Department of Innovation,
                                          Industry, Science and Research (DIISR).




                                                                                                    Page 9 of 208
Account Description                       Glossary
9977    Agriculture Fisheries & Forest    To record income or other contributions (and
                                          associated refunds) from the Commonwealth
                                          Department of Agriculture, Fisheries and Forestry.
9978     Infrastructure and Transport     To record income or other contributions (and
                                          associated refunds) from the Commonwealth
                                          Department of Infrastructure and Transport.
9979     Prime Minister And Cabinet       To record income or other contributions (and
                                          associated refunds) from the Commonwealth
                                          Department of the Prime Minister & Cabinet
9980     Fam Hsg Comm Serv Indig Aff      To record income or other contributions (and
                                          associated refunds) from the Commonwealth
                                          Department of Families, Housing, Community Services
                                          and Indigenous Affairs.
9982     Dept Climate Change & Energy E   Income or other contributions received from the Dept
                                          of Climate Change and Energy Efficiency. Account
                                          formerly used for DEST Higher Education and
                                          Innovation Program.
9983     Broadband Comm & Digital Econ    To record income or other contributions (and
                                          associated refunds) from the Commonwealth
                                          Department of Broadband, Communication Services
                                          and DIgital Economy
9985     Other Aust Govt Instrumental     To record income or other contributions received from
                                          other Commonwealth Departments, Boards or other
                                          Commonwealth Government Instrumentalities not
                                          specified within other 99xx account codes.

9986     Scholarship and Prizes           To record income or other contributions for monetary
                                          prizes and scholarships to be distributed/provided to
                                          eligible students.
9992     Contract Rrsch-Aust Local Govt   To record income or other contributions derived from
                                          Australian Local Government bodies for written or
                                          verbally contracted RESEARCH activities or services
                                          undertaken by the University staff. For Non-Research
                                          related income, refer to various 97xx account codes.

9993     Contract Rsrch-Aust Non-Govt     To record income or other contributions derived from
                                          Australian Businesses and Australian Non-Profit
                                          Organisations for written or verbally contracted
                                          RESEARCH services or activities undertaken by the
                                          University staff. For Non-Research related income,
                                          refer to various 97xx account codes.

9995     Contract Rsrch-International     To record income or other contributions derived from
                                          Overseas Entities for written or verbally contracted
                                          RESEARCH activities undertaken by the University
                                          staff. For Non-Research related income, refer to
                                          various 97xx account codes.
9996     Contract Rsrch-Aust State Govt   To record income or other contributions derived from
                                          State Governments (except ACT Government) for
                                          written or verbally contracted RESEARCH services or
                                          activities undertaken by the University staff. For Non-
                                          Research related income, refer to various 97xx account
                                          codes. For ACT Government Grants, refer to account
                                          9004.
BC10     Student Fees                     Budget Class: Student Fees Income (Budget Use Only).

BC11     Other Income                     Budget Class: Other Income (Budget Use Only).
BC12     Internal Sales                   Budget Class: Internal Sales Income (Budget Use
                                          Only).
BC13     Transfers from Other             Budget Class: Transfer from other (Budget Use Only).

BC14     Internal Allocations             Budget Class: Internal Allocations (Budget Use Only).

BC15     Operating Grant                  Budget Class: Operating Grant.
BC16     Investment Income                Budget Class: Investment Income




                                                                                                    Page 10 of 208
Account Description                       Glossary
BC20    Prior Year Cash Result            Budget Class: This account records the cash result
                                          brought forward from prior years.
S0300    Grant Income - Australian Gov    Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S0400    Operating Grant                  Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S0600    HECS/HELP                        Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S0901    Grant Income - State Governmnt   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S1000    Grant Income - International     Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S1500    Scholarships and prizes          Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S1800    Donations and bequests           Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S2000    Investment Income                Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S2002    Interest                         Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S2040    Direct Investment Expenses       Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S2400    Contin educ & Confer Fees        Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S2401    Internat Tuition fees - Underg   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S2402    Domestic Tuition Fees - Underg   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S2500    Sales of goods and services      Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S2600    Accommodation - Student          Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S2601    Accommodation - Non-student      Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S2602    Other student charges and fine   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S2702    Sundry Income                    Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S2705    Rentals and hire facilities      Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S2711    Internal Sales                   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3110    Continuing Academic & Oncosts    Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY




                                                                                               Page 11 of 208
Account Description                      Glossary
S4611   Loss on Units LTIP               Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S5811   Transfers from other             Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S5850   Internal Allocations             Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6000   Transfer from Reserves           Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6300   Other Bank Accounts              Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6301   General Bank Account             Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6304   Short Term Money Market          Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6305   Certificates of Deposit          Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6306   Promissory Notes                 Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6307   Bank Bills & For Curr Deposit    Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6400   Receivables                      Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6401   Provision for Doubtful Debts     Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6402   Income Due                       Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6403   Interest Receivable              Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6502   Internal Loans                   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6503   External Loans                   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6801   Debentures                       Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6802   Semi Govt Investments            Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6803   Listed Hybrid Securities         Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6810   Transferable Certificates of D   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6814   Floating/Variable Rate Notes     Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY




                                                                                   Page 12 of 208
Account Description                       Glossary
S6815   Collateralized Debt Obligation    Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S6820    Corporate Bonds                  Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S7302    Other Creditors                  Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S7303    Income in Advance                Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S7400    AL Provision - Current           Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S7401    LSL Provision - Current          Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S7402    Prov for Redundancies - Crrnt    Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S7450    Prov for Super - Current         Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8301    Debentures Long Term             Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8302    Semi Govt Investments            Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8303    Government Investments           Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8304    Shares in Related Entities       Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8305    Convertible Notes                Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8306    Investment Properties            Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8307    Other Securities                 Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8308    Shares / Equities in Public      Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8309    Student Loan Funds               Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8310    Trans Certs of Deposits N/C      Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8311    Managed Investment Funds         Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8312    Overseas Managed Investment Fu   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8313    Exchange Instalment Notes        Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY




                                                                                    Page 13 of 208
Account Description                       Glossary
S8314   Floating Rate Notes               Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8315    Listed Property Trusts           Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8316    Capital Index Bonds              Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8317    Listed Hybrid Securities - NC    Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8319    Prov for Impairment - UnlstdSh   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8320    Corporate Bonds                  Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8321    Prov for Impairment - ListedSh   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8322    Principal Protected Notes        Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8323    Unlisted Property Trusts         Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8324    Collateralized Debt Obligation   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S8325    Prov for Impair Relate Parties   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S9101    LSL Prov - Non-Curr - Acad       Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S9102    AL Provision - Non-Current       Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S9103    Prov for Redundancies Non Curr   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S9150    Prov for Super - Non-Current     Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
SBC06    Equipment - NON-Capital          Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
SBC10    Student Fees                     Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
SBC11    Other Income                     Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
SBC12    Internal Sales                   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
SBC13    Transfers from Other             Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
SBC14    Internal Allocations             Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY




                                                                                    Page 14 of 208
Account Description         Glossary
SBC15 Operating Grant       Summary Code only - THIS ACCOUNT IS NOT
                            AVAILABLE FOR USE IN GENERAL - BSO USE
                            ONLY
SBC16   Investment Income   Summary Code only - THIS ACCOUNT IS NOT
                            AVAILABLE FOR USE IN GENERAL - BSO USE
                            ONLY




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Page 27 of 208
                                                               Finance & Business Services, Building 10C
                                                               http://info.anu.edu.au/fbs/Publications/Chart_of_Accounts/Index.asp
                                                               srli@anu.edu.au
                                                               Enquiries: (02) 6125 8724
                                                               Facsimile: (02) 6125 8797



                                           Annotated Chart of Accounts

                                                      Expenditure

Full listing of Expenditure Accounts

Description of transactions constituting Expenditure:

  Expenditure comprises costs payable to staff and other suppliers external to the University that arise from the undertaking of
  the ordinary operations of the running of the University. Expenditure represents the cost of goods and services used up in the
  process of earning revenue.

  Expenditure is categorised into the following:

  *    Employees and employee related costs
  *    Equipment Expenses
  *    Scholars Expenses
  *    Travel, Field and Survey Expenses
  *    Expendable Research Materials
  *    Other Expenses


  The expenditure principle requires that expenditure should be measured as the cash equivalent in an "at arms-length"
  transaction. Expenditure therefore relates to the payment of cash or cash equivalent to an employee, other related party or to
  an external source.

  Internal transactions occurring within the University and involving transfers between or within budget units, and
  internal sales and purchases, do not form part of expenditure for the purposes of external reporting.

  For transactions involving transfers refer to Section 3 - Transfers for more information - Transfers use the 7xxx
  series of accounts.

  Internal 'Sales' and 'Purchases' largely use the 8xxx series of accounts and this is the preferred treatment. Some
  direct internal recoveries use like to like 5xxx account however this is not the preferred option and users would be
  encouraged to consider using the 8xxx account series for all internal recoveries. Internal recoveries using like to like
  5xxx (or 5xxxR) accounts must not include any mark up value. If any mark up is included, the 8xxx series of
  accounts MUST be used. (Refer Section 4 - Internal Sales and Purchases for more information.)

  Payments to vendors (creditors) are not to be treated as expenditure and are to be debited to the appropriate vendors
  (creditors) account.

  The payment for capital items at a cost of $5,000 or more are considered to be capital costs and must be capitalised to
  the appropriate asset account. Refer Section 5 - Assets for more information.




                                                                                                                                     Page 28 of 208
Account Description                       Glossary
5001    Salary Academic - Continuing      To record salary cost for continuing and part time
                                          academic staff whose salary has a nexus with the
                                          academic salary structure. Employment conditions are
                                          covered by the ANU Enterprise Agreement.
5001C    Salary Academic - Casual         To record casual salary cost for academic staff whose
                                          salary has a nexus with the academic salary structure.
                                          Employment conditions are covered by the ANU
                                          Enterprise Agreement.
5002     Salary Research Assts - Cont     To record salary cost for continuing and part time non-
                                          academic research staff whose employment conditions
                                          are covered by the ANU Enterprise Agreement. It
                                          mostly includes graduates appointed for short terms (up
                                          to 3 years) who assist academic and research staff.

5002C    Salary Research Assts - Casual   To record casual salary cost for non-academic research
                                          staff whose employment conditions are covered by the
                                          ANU Enterprise Agreement. It mostly includes
                                          graduates appointed for short terms (up to 3 years) who
                                          assist academic and research staff.

5004     Salary Admin Staff - Cont        To record salary cost for all levels of continuing and
                                          part time administrative, managerial, clerical and
                                          programming staff whose employment conditions are
                                          covered by the ANU Enterprise Agreement.

5004C    Salary Admin Staff - Casual      To record casual salary cost for all levels of
                                          administrative, managerial, clerical and programming
                                          staff whose employment conditions are covered by the
                                          ANU Enterprise Agreement.
5005     Salary Technical Staff - Cont    To record salary cost for continuing and part time
                                          technical, drafting and engineering staff, especially
                                          those assisting academics in research and teaching eg:
                                          laboratory technicians, craftsman, technical officers,
                                          drafting officers, engineers and architects - whose
                                          conditions are covered by the Association of Drafting
                                          and Supervisory Technical Employee Award and the
                                          Health and Research Employees Association Award.

5005C    Salary Tech Staff - Casual       To record casual salary cost for technical, drafting and
                                          engineering staff, especially those assisting academics
                                          in research and teaching eg: laboratory technicians,
                                          craftsman, technical officers, drafting officers,
                                          engineers and architects - whose conditions are covered
                                          by the Association of Drafting and Supervisory
                                          Technical Employee Award and the Health and
                                          Research Employees Association Award.

5006     Salary Services Staff - Cont     To record salary cost for continuing and part time non-
                                          clerical staff who generally provide essential services
                                          eg: gardeners, attendants, drivers, store staff, tea
                                          assistants, mail assistants, cleaners and parking
                                          controllers.
5006C    Salary Services Staff - Casual   To record casual salary cost for non-clerical staff who
                                          generally provide essential services eg: gardeners,
                                          attendants, drivers, store staff, tea assistants, mail
                                          assistants, cleaners and parking controllers.

5007     Long Service Leave - Levy Pool   To record charge incurred by Budget Units for
                                          contributions to the central Long Services Leave Pool.

5007R    Long Service Leave - Levy Rec    Finance & Business Services (F&BS) use only: To
                                          record distributions from central Long Services Leave
                                          Pool to Budget Units.




                                                                                                     Page 29 of 208
Account Description                       Glossary
5008    Salary Trade Staff - Cont         To record salary cost for continuing and part time staff
                                          providing maintenance services to University buildings
                                          and facilities; includes carpenters, painters, plumbers,
                                          electricians, fitters and turners and apprentices whose
                                          conditions are governed by various ACT private sector
                                          awards.
5008C    Salary Trade Staff - Casual      To record casual salary cost for staff providing
                                          maintenance services to University buildings and
                                          facilities; includes carpenters, painters, plumbers,
                                          electricians, fitters and turners and apprentices whose
                                          conditions are governed by various ACT private sector
                                          awards.
5009     Salary Librarians - Continuing   To record salary cost for continuing and part time
                                          academic staff whose salary has a nexus with the
                                          academic salary structure. Employment conditions are
                                          covered by the ANU Enterprise Agreement.
5009C    Salary Librarians - Casual       To record casual salary cost for academic staff whose
                                          salary has a nexus with the academic salary structure.
                                          Employment conditions are covered by the ANU
                                          Enterprise Agreement.
5021     Super Academic - Continuing      To record the University's contribution to employee
                                          superannuation schemes for continuing and part time
                                          academic staff.
5021C    Super Academic - Casual          To record the University's contribution to employee
                                          superannuation schemes for casual academic staff.

5022     Super Research Assts - Cont      To record the University's contribution to employee
                                          superannuation schemes for continuing and part time
                                          research assistants and research officers.

5022C    Super Research Assts - Casual    To record the University's contribution to employee
                                          superannuation schemes for casual research assistants
                                          and research officers.
5024     Super Admin Staff - Continuing   To record the University's contribution to employee
                                          superannuation schemes for continuing and part time
                                          administrative staff.
5024C    Super Admin Staff - Casual       To record the University's contribution to employee
                                          superannuation schemes for casual administrative staff.

5025     Super Tech Staff - Continuing    To record the University's contribution to employee
                                          superannuation schemes for continuing and part time
                                          technical staff
5025C    Super Tech Staff - Casual        To record the University's contribution to employee
                                          superannuation schemes for casual technical staff

5026     Super Service Staff - Cont       To record the University's contribution to employee
                                          superannuation schemes for continuing and part time
                                          service staff
5026C    Super Service Staff - Casual     To record the University's contribution to employee
                                          superannuation schemes for casual service staff.

5028     Super Trade Staff - Continuing   To record the University's contribution to employee
                                          superannuation schemes for continuing and part time
                                          trade staff.
5028C    Super Trade Staff - Casual       To record the University's contribution to employee
                                          superannuation schemes for casual trade staff

5029     Super Librarians - Continuing    To record the University's contribution to employee
                                          superannuation schemes for continuing and part time
                                          library staff
5029C    Super Librarians - Casual        To record the University's contribution to employee
                                          superannuation schemes for casual library staff




                                                                                                     Page 30 of 208
Account Description                     Glossary
5031    W/Comp Academic - Cont          To record the levy applied through the payroll system
                                        at a predetermined rate on gross salaries for indemnity
                                        against compensation costs for continuing and part
                                        time academic staff
5031C   W/Comp Academic - Casual        To record the levy applied through the payroll system
                                        at a predetermined rate on gross salaries for indemnity
                                        against compensation costs for casual academic staff

5032    W/Comp Rsch Assts - Cont        To record the levy applied through the payroll system
                                        at a predetermined rate on gross salaries for indemnity
                                        against compensation costs for continuing and part
                                        time research assistants and research officers.

5032C   W/Comp Rsch Assts Casual        To record the levy applied through the payroll system
                                        at a predetermined rate on gross salaries for indemnity
                                        against compensation costs for casual research
                                        assistants and research officers.
5034    W/Comp Admin Staff - Cont       To record the levy applied through the payroll system
                                        at a predetermined rate on gross salaries for indemnity
                                        against compensation costs for continuing and part
                                        time administrative staff.
5034C   W/Comp Admin Staff - Casual     To record the levy applied through the payroll system
                                        at a predetermined rate on gross salaries for indemnity
                                        against compensation costs for casual administrative
                                        staff.
5035    W/Comp Tech Staff - Cont        To record the levy applied through the payroll system
                                        at a predetermined rate on gross salaries for indemnity
                                        against compensation costs for continuing and part
                                        time technical staff.
5035C   W/Comp Tech Staff - Casual      To record the levy applied through the payroll system
                                        at a predetermined rate on gross salaries for indemnity
                                        against compensation costs for casual technical staff.

5036    W/Comp Service Staff - Comp     To record the levy applied through the payroll system
                                        at a predetermined rate on gross salaries for indemnity
                                        against compensation costs for continuing and part
                                        time services staff.
5036C   W/Comp Service Staff - Casual   To record the levy applied through the payroll system
                                        at a predetermined rate on gross salaries for indemnity
                                        against compensation costs for casual services staff.

5038    W/Comp Trade Staff - Cont       To record the levy applied through the payroll system
                                        at a predetermined rate on gross salaries for indemnity
                                        against compensation costs for continuing and part
                                        time trades staff.
5038C   W/Comp Trade Staff - Casual     To record the levy applied through the payroll system
                                        at a predetermined rate on gross salaries for indemnity
                                        against compensation costs for casual trades staff.

5039    W/Comp Librarians - Cont        To record the levy applied through the payroll system
                                        at a predetermined rate on gross salaries for indemnity
                                        against compensation costs for continuing and part
                                        time librarians.
5039C   W/Comp Librarians - Casual      To record the levy applied through the payroll system
                                        at a predetermined rate on gross salaries for indemnity
                                        against compensation costs for casual librarians.

5041    P/Tax Academic - Cont           To record payroll tax levied by the government as a
                                        percentage of gross salaries paid to continuing and
                                        fixed academic staff.
5041C   P/Tax Academic - Casual         To record payroll tax levied by the government as a
                                        percentage of gross salaries paid to casual academic
                                        staff.




                                                                                                  Page 31 of 208
Account Description                      Glossary
5042    P/Tax Research Assts - Cont      To record payroll tax levied by the government as a
                                         percentage of gross salaries paid to continuing and part
                                         time research assistants and research officers.

5042C    P/Tax Research Assts - Casual   To record payroll tax levied by the government as a
                                         percentage of gross salaries paid to casual research
                                         assistants and research officers.
5043P    Payroll Tax Piano Accompianst   Payroll tax levied by government as a percentage of
                                         gross salaries paid to piano accompanists. - Inactive
                                         due to 2010 restructure of accounts
5044     P/Tax Admin Staff - Cont        To record payroll tax levied by the government as a
                                         percentage of gross salaries paid to continuing and part
                                         time administrative staff.
5044C    P/Tax Admin Staff - Casual      To record payroll tax levied by the government as a
                                         percentage of gross salaries paid to casual
                                         administrative staff.
5045     P/Tax Tech Staff - Cont         To record payroll tax levied by the government as a
                                         percentage of gross salaries paid to continuing and part
                                         time technical staff.
5045C    P/Tax Tech Staff - Casual       To record payroll tax levied by the government as a
                                         percentage of gross salaries paid to casual technical
                                         staff.
5046     P/Tax Service Staff - Cont      To record payroll tax levied by the government as a
                                         percentage of gross salaries paid to continuing and part
                                         time service staff.
5046C    P/Tax Service Staff - Casual    To record payroll tax levied by the government as a
                                         percentage of gross salaries paid to casual service staff.

5048     P/Tax Trade Staff - Cont        To record payroll tax levied by the government as a
                                         percentage of gross salaries paid to continuing and part
                                         time trades staff.
5048C    P/Tax Trade Staff - Casual      To record payroll tax levied by the government as a
                                         percentage of gross salaries paid to casual trades staff.

5049     P/Tax Librarians - Cont         To record payroll tax levied by the government as a
                                         percentage of gross salaries paid to continuing and part
                                         time librarians.
5049C    P/Tax Librarians - Casual       To record payroll tax levied by the government as a
                                         percentage of gross salaries paid to casual librarians.

5051     Annual Leave - Academic         Division of Finance & Business Services (F&BS) use
                                         only: To record annual leave earned but not paid as at
                                         the end of the financial year.
5054     Annual Leave - Non Academic     Division of Finance & Business Services (F&BS) use
                                         only: To record annual leave earned but not paid as at
                                         the end of the financial year.
5061     Long Service Leave - Academic   Division of Finance & Business Services (F&BS) use
                                         only: To record Long Service Leave earned but not
                                         paid as at the end of the financial year. Year End
                                         Financial adjustment to Provision for Long Service
                                         Leave to record correctly year end liability for
                                         Academic Staff.
5064     Long Service Leave - Non Acad   Division of Finance & Business Services (F&BS) use
                                         only: To record Long Service Leave earned but not
                                         paid as at the end of the financial year. Year End
                                         Financial adjustment to Provision for Long Service
                                         Leave to record correctly year end liability for Non-
                                         Academic Staff.
5097     CSS Pension Payments            Used to record payments made to Comsuper to fund
                                         pensioners.




                                                                                                      Page 32 of 208
Account Description                      Glossary
5105    Non Cap Eq & Furn - Research     To record purchases of research equipment and
                                         furniture which may have a useful life of more than one
                                         year, but whose cost does not constitute capital
                                         expenditure according to a prescribed expenditure limit
                                         and capitalisation policy approved by Finance
                                         Committee.
5109    Non Cap Eq & Furn - Teaching     To record purchases of teaching equipment and
                                         furniture which may have a useful life of more than one
                                         year, but whose cost does not constitute capital
                                         expenditure according to a prescribed expenditure limit
                                         and capitalisation policy approved by Finance
                                         Committee.
5111    Non Cap Eq & Furn - Computers    To record purchases of computer equipment and
                                         furniture which may have a useful life of more than one
                                         year, but whose cost does not constitute capital
                                         expenditure according to a prescribed expenditure limit
                                         and capitalisation policy approved by Finance
                                         Committee.
5145    Non Cap Eq & Furn - Other        To record purchases of other equipment and furniture
                                         which may have a useful life of more than one year, but
                                         whose cost does not constitute capital expenditure
                                         according to a prescribed expenditure limit and
                                         capitalisation policy approved by Finance Committee.

5190    Non Cap Eq & Furn from Reserve   Restricted Use: Purchase cost of replacement of major
                                         equipment and soft furnishings, budgeted in 10 year
                                         plans, (relating to the Equipment & Furnishings
                                         Reserve 0441 and 7016E) which may have a useful life
                                         of more than year, but whose cost does not constitute
                                         capital expenditure according to a prescribed
                                         expenditure limit and capitalisation policy approved by
                                         Finance Committee. Suggested use includes
                                         expenditure on the following, Fridges, Microwaves,
                                         Beds, Desks, Chairs, Mattresses, carpet, curtains,
                                         blinds, lounges, bedspreads, furniture.

                                         Use of this account should be confirmed with Finance
                                         & Business Services.
5201    Consumables Fieldwork Material   To record cost of consumable fieldwork materials. NO
                                         travel expenses are to be coded to this account.

5203    Consum Lab Supplies Chemicals    To record cost of consumable lab supplies - chemicals
                                         (excluding liquid nitrogen and liquid helium - refer to
                                         account 5223, Liquid Nitrogen Supply/Rental and
                                         account 5224, Liquid Helium Supply/Rental).

5204    Consum Lab Supplies Dry Ice      To record cost of consumable lab supplies - dry ice.

5205    Consumables Lab Animals          To record cost of consumable lab animals.
5206    Consumables Lab Supplies Other   To record cost of consumable lab supplies that do not
                                         fall under the other consumable lab supplies account
                                         codes.
5207    Consumables Artwork Materials    To record cost of consumable artwork materials. This
                                         is NOT the correct code for the purchase of artworks
                                         themselves. All artwork are capitalised regardless of
                                         monetary value. The purchase of artworks/artefacts
                                         should be coded to account 3199 if made in instalments
                                         or account 3167 if a one off payment finalises the
                                         purchase in full. Fur further assistance with Artworks
                                         please contact Finance & Business Services (F&BS).




                                                                                                   Page 33 of 208
Account Description                       Glossary
5208    Consumables Electrical Mater'l    To record cost of consumable electrical materials such
                                          as wire, switches, printed circuits, fuses, plugs,
                                          transformers, insulators, batteries, meters, semi-
                                          conductors, resistors, transistors etc. used in
                                          laboratories and workshops for mockups and prototype
                                          gear.
5210     Consumables Workshop Materials   To record cost of consumable workshop materials
                                          acquired for mechanical, maintenance and construction
                                          purposes in workshops including metals, woods,
                                          tubing, rods, bars, oils, lubricants, fasteners, paints and
                                          small tools - welding rods, drills, millcutters, pliers etc.
                                          It excludes the cost of electronic and electrical
                                          materials - refer to account 5208, Electronic and
                                          Electrical Materials.
5212     Consum Lab Suppl's Cylind Rent   To record cost of consumable lab supplies - cylinder
                                          rent.
5223     Consum Lab Supp Liq Nitrogen     To record cost of consumable lab supplies - liquid
                                          nitrogen (including cost of associated vessel rental).

5224     Consum Lab Supp Liq Helium       To record cost of consumable lab supplies - liquid
                                          helium (including associated cost of vessel rental).
5308     Books Subs & Electronic Access   To record expenditure for the acquisition of books,
                                          tapes, journals and newspapers by the official
                                          Libraries, Schools, Departments and Centres, either by
                                          subscriptions or outright purchase.
5311     Site Service - Gas and Fuel      To record cost of gas and fuel.
5311R    Site Service - Gas & Fuel Rec    Facilities & Services (F&S) use only: To record
                                          internal recovery of the cost of gas and fuel.
5312     Consumables Tele excl Mobile     To record cost of telephone services excluding mobile
                                          telephone.
5312M    Consum Telephone Mobile/Data     To record cost of mobile telephone services.
5316     Site Srv - Garbage/Recycling     To record cost of garbage collection and recycling
                                          services.
5316R    Site Srv - Garbage/Recycl Rec    Facilities & Services (F&S) use only: To record
                                          internal recovery of the cost of garbage collection and
                                          recycling services. No internal markup, otherwise use
                                          the 8xxx series of account codes.
5317     Site Service - Electricity       To record cost of electricity. It also includes the cost of
                                          electricity for off-campus locations such as Black
                                          Mountain laboratories, Seismic Arrays, and Spring
                                          Valley Farm, etc.
5317R    Site Service - Electricity Rec   Facilities & Services (F&S) use only: To record
                                          internal recovery of the cost of electricity. No internal
                                          markup, otherwise use the 8xxx series of account
                                          codes.
5319     Site Service - Cleaning          To record cost of cleaning of University premises
                                          including the cost of cleaning consumables and any
                                          periodic amounts paid for contract cleaning.
5319R    Site Service - Cleaning Rec      Facilities & Services (F&S) use only: To record
                                          internal recovery of the cost of cleaning. No internal
                                          markup, otherwise use the 8xxx series of account
                                          codes.
5321     Municipal & Water Charges        To record the rates paid to the ACT Administration on
                                          a "fees for services" basis. These rates are for water,
                                          sewerage and general services, municipality and
                                          general rate and are generally payable on all properties
                                          owned and operated by the University.

5321R    Municipal & Water Charges Rec    Facilities & Services (F&S) use only: To record the
                                          internal recovery of rates paid to the ACT
                                          Administration. No internal markup - otherwise use the
                                          8xxx series of account codes.




                                                                                                         Page 34 of 208
Account Description                       Glossary
5328    Repairs & Maint - Plant & Eq      To record cost of repairs and maintenance incurred in
                                          maintaining the University's plant and equipment
                                          including the University's art collection, motor vehicles
                                          and computer hardware.
5360     Consum Comp ex S'ware/Licence    To record the cost of computer consumables, e.g.
                                          ribbons, tapes, discs, computer stationery and costs
                                          incurred under a lease or hire arrangement.
5362     Cons Comp Software and Licence   To record the cost of programming and operating
                                          software systems, contracts and licence agreements
                                          supplied to Schools, Departments and Centres. It does
                                          not include the cost of software packaged with new
                                          computer systems as this must be capitalised. It does
                                          not include internet and network costs - refer to
                                          account 5365. Internal recovery of costs are also coded
                                          to this account.
5365     Consum Internet/N'work Service   To record the cost of internet and network services.
                                          Internal recovery of costs are also coded to this
                                          account.
5371     Repairs & Maint from Reserves    Expenditure incurred for the purpose of major
                                          refurbishments and deferred building maintenance,
                                          which may have a useful life of more than year, but
                                          whose cost does not constitute capital expenditure
                                          according to a prescribed expenditure limit and
                                          capitalisation policy approved by Finance Committee.
                                          For T Fund areas, this expenditure is usually budgeted
                                          in 10 year plans and relates to the Deferred Bldg
                                          Maintenance Reserve 0438 and 7016B Transfer
                                          Account.
                                          Suggested use includes expenditure on the following,
                                          Major Painting/ Major electrical rewiring, Major
                                          bathroom refurbs, major kitchen refurbs, major
                                          plumbing etc.
5382     Repairs & Maintenance - Ground   To record cost of repairs and maintenance incurred in
                                          maintaining the University's grounds including
                                          constructing and upgrading car parks and landscaping
                                          of new and existing g areas. Internal recovery of costs
                                          are also coded to this account.
5384     Site Service - Other             To record the cost of repairing, constructing and
                                          purchasing specialised non-traffic signs, property
                                          names for new buildings, security services, fire
                                          protection related costs and other site services costs
                                          with no specific account code. Internal recovery of
                                          costs are also coded to this account.
5388     Repairs & Maint - Buildings      To record cost of repairs and maintenance incurred in
                                          maintaining the University's buildings. Includes cost of
                                          moving staff, furniture and fittings from one building
                                          to another on campus as a result of repairs/maintenance
                                          carrried out on the existing building. Internal recovery
                                          of costs are also coded to this account.

5400     Domestic Travel - Airfares       To record the cost of domestic air travel incurred by
                                          ANU staff members which cannot be classified as local
                                          air travel for Appointment Relocation, Field Study,
                                          Outside Study Programs, Research, Visiting Fellow.

5401     International Travel - Airfare   To record the cost of overseas air travel incurred by
                                          ANU staff members which cannot be classified as
                                          overseas air travel for Appointment Relocation, Field
                                          Study, Outside Study Programs, Research, Visiting
                                          Fellow.
5410     Domestic Travel - Conf Fees      To record the cost of Australian conference registration
                                          incurred by ANU staff members as part of their work
                                          duties.




                                                                                                      Page 35 of 208
Account Description                       Glossary
5411    Internat'l Travel - Conf Fees     To record the cost of International conference
                                          registration incurred by ANU staff members
                                          undertaking the conference as part of their work duties.

5420     Domestic Travel - Accommodatio   To record the costs incurred for Accommodation in
                                          Australia by ANU staff members undertaking travel as
                                          part of work duties.
5421     Internat'l Travel - Accommodat   To record the costs incurred for Accommodation
                                          Internationally by ANU staff members undertaking
                                          travel as part of work duties.
5440     Domestic Travel - Car Rental     To record the costs incurred for Car Rental in Australia
                                          by ANU staff members undertaking travel as part of
                                          work duties.
5441     Internat'l Travel - Car Rental   To record the costs incurred for Car Rental
                                          Internationally by ANU staff members undertaking
                                          travel as part of their work duties.
5450     Domestic Travel - Other          To record other domestic travel costs not captured in
                                          accounts 5400, 5410, 5420 and 5440. This includes
                                          travel allowance, costs incurred for travel by taxi, bus
                                          or train and meal costs.
5451     International Travel - Other     To record other international travel costs not captured
                                          in accounts 5401, 5411, 5421 and 5441. This includes
                                          travel allowance, costs incurred for travel by taxi, bus
                                          or train and meal costs.
5526     Patent Copyright & Royalty Fee   To record the cost of applying for and maintaining the
                                          University's intellectual property (including patents,
                                          copyrights and royalty fees) as well as costs incurred
                                          with respect to the payment of copyright or royalty
                                          agreements.
5570     Consum Office Supplies - Paper   To record the cost of paper acquired for printing and
                                          duplicating purposes; it includes copy-proof paper,
                                          bond, coloured bond, coloured board, idem (NCR) and
                                          other specialist paper. Where paper is purchased for
                                          the printing of stationery materials, the cost, plus
                                          printing charges should be charged to account 5855,
                                          Stationery
5576     Consum Publications & Printing   To record the cost associated with publications and
                                          printing. This includes cost of purchasing
                                          catalogue/journal/magazines, microfiche film, cameras,
                                          photographic supplies, book bindings, serials,
                                          monographs, photographic services, reprints, etc.

5577     Consumables Media                To record the cost associated with media. This includes
                                          cost incurred in conducting media research, acquisition
                                          of media releases and press clippings, and cost of
                                          services relating to the set up of various media tools.

5581     Other Fringe Benefit - FBT       To record the value of all other expenditure on which
                                          fringe benefits tax (FBT) is calculated and payable in
                                          respect of fringe benefits provided to University
                                          employees.
5582     Meal Entertainment - FBT         To record the value of entertainment costs on which
                                          fringe benefits tax is calculated and payable in respect
                                          of fringe benefits provided to University employees.
                                          For non-taxable entertainment expenses, refer to
                                          account 5603, Client Entertainment.

5590     Fringe Benefits Tax Payable      To record the actual fringe benefits tax expense
                                          calculated and payable in respect of any expenditure
                                          which attracts fringe benefits tax.
5602     Light Meals Non - FBT            To record the cost of light meals (in which a fringe
                                          benefit does not arise) purchased or provided by a
                                          University Business Unit or private contractor.




                                                                                                     Page 36 of 208
Account Description                      Glossary
5603    Client Entertainment Non-FBT     To record the cost of entertainment expenditure
                                         (incurred in relation to clients) in respect of which a
                                         fringe benefit does not arise. For entertainment costs
                                         which are subject to fringe benefits tax, refer to
                                         account 5582 Meal Entertainment - FBT
5625    Consumables for Resale - Food    To record the cost of food purchased for direct or
                                         indirect resale including where the food is to be
                                         provided at a function.
5627    Consum for Resale - Beverage     To record the cost of beverage purchased for direct or
                                         indirect resale including where the beverage is to be
                                         provided at a function.
5629    Consumables for Resale - Other   To record the cost of other consumables purchased for
                                         direct or indirect resale.
5661    Workers Compens - Medical Exp    To record the reimbursement, or payment, of medical
                                         expenses for workers compensation claims - Comcare
                                         and ANU Self Insurance; these include payments to
                                         general practitioners, specialists, x-ray technicians,
                                         physiotherapists, opticians, pathologists, hospitals,
                                         dentists, pharmacists and for rehabilitation.

5662    Consumables Other                To record the cost of consumables not captured in a
                                         specific account. This includes, but is not limited to,
                                         services and materials provided by external suppliers
                                         relating to audio visual subject matter, cost of
                                         maintaining first aid kits, non-durable items purchased
                                         for use in University Business Units, OH&S costs and
                                         tea club expenses.
5664    ANU Subsidies Grants & Contri    To record the contributions made by the University as
                                         grants to external parties or towards the operations and
                                         development of the University Business Units.

5665    Medals Medallions and Prizes     To record the cost of medals, medallions and prizes.

5671    Analytical Scientific Services   To record the cost of scientific and analytical services.

5672    Rental Lease and Hire Charges    To record rental, lease and hire charges relating to
                                         rental of property, venue hire or other premises, lease
                                         of motor vehicles and equipment hire.
5673    Staff Development Expenses       To record expenditure incurred to assist in the
                                         development, education and training of staff. The
                                         training is generally of a professional nature and
                                         usually conducted by professional bodies, or internally
                                         across the University. Note: internal staff training
                                         costs - also refer 8xxx account code series.

5701    Scholarship-Stipend PhD Master   To record the stipend component costs of a scholarship
                                         in respect of PhD and Masters postgraduate students.

5702    Scholarships - Stipend Other     To record the stipend component costs of a scholarship
                                         not relating to PhD and Masters postgraduate students.

5750    Scholarship-Non Stipend Postgr   To record the non-stipend component costs of a
                                         scholarship in respect of PhD and Masters postgraduate
                                         students.
5780    Scholarships-Non Stipend Other   To record the non-stipend component costs of a
                                         scholarship not relating to PhD and Masters
                                         postgraduate students.
5786    Scholarships - Undergraduate     To record the costs of undergraduate scholarships
                                         which includes the cost of return fares home twice per
                                         annum.
5805    Borrowing Expenses - Interest    To record the interest paid on loans and cash balances
                                         overdrawn- Finance & Business Services use only.

5806    Borrowing Expenses -Other Fees   To record other borrowing costs- Finance and Business
                                         Services use only.




                                                                                                     Page 37 of 208
Account Description                      Glossary
5819    Bad Debts Expense                To record any unrecovered debt written off in
                                         accordance with financial delegations as well as any
                                         outstanding student debts that are in default under the
                                         Student Loan Assistance Scheme.
5820    Credit Card Charges              To record all credit card charges including
                                         commission, credit card fees and charges arising from
                                         the operations of the University's purchase card
                                         accounts.
5822    Bank Charges                     To record charges arising from the operations of the
                                         University's bank accounts. Internal recovery of
                                         charges are also coded to this account.
5823    Foreign Exchange Loss-Realised   To record realised exchange losses arising from
                                         University transactions with overseas suppliers and
                                         bank accounts.
5823D   Forward Forex Loss - Discount    Finance & Business Services (F&BS) - Investments use
                                         only: To record exchange losses (deferred discount)
                                         arising from transactions involving the purchase of
                                         Forward Foreign Exchange Contracts.
                                         Only

5823R   Forward Forex Loss-Revaluation   Finance & Business Services (F&BS) - Investments use
                                         only: To record exchange losses (revaluation) arising
                                         from valuation of Forward Foreign Exchange Contracts
                                         at year end.
5823U   Forex Losses-Unrealised          To record unrealised exchange losses arising from
                                         University transactions with overseas suppliers and
                                         bank accounts.
5828    Consultancy Fees                 To record the costs (including Superannuation where
                                         applicable) incurred in relation to external consultants
                                         and external services providers. Cost of an external
                                         agency’s support for recruitment such as a retainer or
                                         recruitment fee should be charged to 5830

5829    Advertising and Marketing        To record the cost of University advertising - including
                                         marketing and promotions. For staff recruitment- refer
                                         account 5830.
5830    Staff Recruitment Expenses       To record the cost of staff recruitment including
                                         advertising and appointment costs.
5831    Management Fee                   To record management fee charged to external parties
                                         for the provision of University resources.
5832    Insurance Premiums               To record the cost of all insurance including insurance
                                         on Buildings, P&E, Motor Vehicles but excluding
                                         workers compensation insurance and overseas student
                                         health cover insurance.
5832S   Insurance Premiums OSHC          To record the cost of overseas students health cover
                                         insurance.
5833    Legal Expenses & Settlements     To record the cost of any legal services.
5834    Audit Expenses                   To record the cost of expenditure in relation to audit
                                         services.
5836    Temp Agency Fees                 To record the cost of services provided by temporary
                                         placement agencies external to the University. Cost of
                                         an external agency’s support for recruitment such as a
                                         retainer or recruitment fee should be charged to 5830

5838    Membership Professional Bodies   To record the cost of University membership of
                                         professional and educational bodies.
5843    Workers Compensation Incapacit   To record periodic payments made in compensation
                                         claims.
5847    Investment Management Fee        Account used for the recording of internally charged
                                         investment management levy - a percentage fee
                                         charged to areas who hold investments in the Long
                                         Term Investment Pool. Division of Finance & Business
                                         Services Use only.
5849    Postage and Freight              To record the cost of all postage costs including freight
                                         charges.




                                                                                                     Page 38 of 208
Account Description                       Glossary
5851    Staff Relocation Expenses         To record removal and relocation costs incurred in
                                          respect of the appointment or relocation of University
                                          staff excluding any costs that can be specifically
                                          charged to codes within the Travel & Accommodation
                                          series of accounts - refer 54xx codes.

5852     Consum. Office Supplies Other    To record the cost of all general office administration
                                          expenses for which no more specific account code
                                          exists. Note cost of stationary items - Use account
                                          5855. Cost of paper for photocopiers - Use account
                                          5857, Photocopier Supply/Rental, Plant or Storage Hire
                                          - Use account 5672.
5854     Distrib.To Student Bodies        Distribution to student bodies of the General Service
                                          Fees collected at the time of student enrolment.

5855     Consum.Office Supp. Stationery   To record the cost of all office stationery items and
                                          supplies, excluding the cost of paper for photocopiers -
                                          refer to account 5857, Photoc Supp/Rental. Refer
                                          Account 5852 for other unspecific office
                                          administration expenses.
5857     Consum. Office Supp. Photocopy   To record the cost of supplies for photocopiers. It
                                          excludes the cost of maintenance - refer to account
                                          5328, Maintenance-Other Equip.
5890     Miscellaneous Op. Expenses       To record all expenditure transactions which cannot be
                                          properly recorded in existing specific accounts in the
                                          Chart of Accounts. If you are using this code for a
                                          regular expenditure type please contact Finance &
                                          Business Services (SMR Section) to discuss usage or
                                          send an email to srli@anu.edu.au for advice.

5896     Joint Venture Expense            To record expenses arising out of bringing to book
                                          interests in joint ventures- Finance & Business Services
                                          (F&BS) use only.
5899     Expenses - Suspense              Expenditure suspense account to be used for the coding
                                          of expenditure payments to suppliers, where the
                                          expenditure is to latterly be distributed across a large
                                          number of ledger locations, which cannot be
                                          determined at the time the payment is made. Balances
                                          in this account code must be reviewed periodically, and
                                          Budget Units must ensure that this expense account
                                          code has a NIL value at year end. That is, that all
                                          expenses have been dissected to correct expense codes
                                          across related ledger locations.

5913     Real/Cap Losses Coll Debt Obli   To record realised losses on the sale of Collateralised
                                          Debt Obligations (CDOs)
5914     Real/Cap Losses - Options        To record realised losses on the sale of options
5915     Real/Cap Loss Unlisted Dom.Sec   To record realised losses on the sale of Unlisted Shares
                                          and Unlisted Shares under Options
5916     Real/Cap Losses - Corporate Bo   To record realised losses on the sale of Corporate
                                          Bonds
5917     Real/Cap Losses - Govt Securit   To record realised losses on the sale of Government
                                          Securities
5918     Real/Cap Losses - Semi Govt Se   To record realised losses on the sale of Semi-
                                          Government Securities
5919     Real/Cap Losses Listed Sh&Op     Losses realised on sale of Shares and Shares under
                                          Options.
5921     Real/Cap Losses - Stapled Secu   Losses realised on sale of Stapled Securities.
5922     Real/Cap Losses - O/Seas Manag   Losses realised on sale of Overseas Managed
                                          Investments.
5923     Realised Capital Losses - Mana   Losses realised on sale of Managed Investments.
5924     Realised Capital Losses - Tran   Losses realised on sale of Transferrable Certificates of
                                          Deposit
5925     Real/Cap Loss Cap Ind Bonds      Losses realised on sale of Capital Index Bonds
5926     Realised Losses - Debentures     Losses realised on sale of Debentures.




                                                                                                     Page 39 of 208
Account   Description                      Glossary
5927      Real/Cap Losses Float Rate Nts   Losses realised on sale of Floating Rate Notes
5928      Real/Cap Losses - Lstd Hyb Sec   Realised Exchange Losses
5929      Real Loss - Invest Prop Trusts   Losses realised on sale of Investment Property Trusts

5933      Property Repairs & Maintenance   Records all repairs and maintenance expenses incurred
                                           in relation to investment property.
5988      Refund Interest (usually SPF)    To record the refund of interest (normally for use by
                                           Special Purpose Funds)
6200      Depreciation-Buildings at Cost   To record periodic charge against revenue to recognise
                                           the loss of service potential of buildings at cost.

6201      Depreciation-Bldg at Valuation   To record periodic charge against revenue to recognise
                                           the loss of service potential of buildings at valuation.

6202      Depreciation - Infrastructure    To record periodic charge against revenue to recognise
                                           the loss of service potential of infrastructure at Cost.

6203      Depn-Infrastructure@ Valuation   To record periodic charge against revenue to recognise
                                           the loss of service potential of infrastructure at
                                           valuation.
6250      Depn- Residential Prop at Cost   To record periodic charge against revenue to recognise
                                           the loss of service potential of residential properties at
                                           Cost.
6251      Depn-Resident. Prop @Valuation   To record periodic charge against revenue to recognise
                                           the loss of service potential of residential properties at
                                           valuation.
6259      Depreciation-Leasehold Improve   To record depreciation expense of leasehold
                                           improvements costs using the straight line method over
                                           the lease period of the property.
6900      Depn-Office Equip. at Cost       To record periodic charge against revenue to recognise
                                           the loss of service potential of office equipment at cost.

6902      Depn-Rsrch Equip. at Cost        To record periodic charge against revenue to recognise
                                           the loss of service potential of research equipment at
                                           cost.
6904      Depn-Teaching Equip. at Cost     To record periodic charge against revenue to recognise
                                           the loss of service potential of teaching equipment at
                                           cost.
6908      Depn-Computer Equip atCost       To record periodic charge against revenue to recognise
                                           the loss of service potential of computer equipment at
                                           cost.
6912      Depn-Motor Vehicle at Cost       To record periodic charge against revenue to recognise
                                           the loss of service potential of motor vehicles at cost.

6916      Depn-Other Equip. at Cost        To record periodic charge against revenue to recognise
                                           the loss of service potential of other equipment at cost
                                           not included in accounts 6900 to 6912.

6918      Depn-Music Instrmnts at Cost     To record periodic charge against revenue to recognise
                                           the loss of service potential of musical instruments at
                                           cost.
6925      Amortisation- Crown Lease        To record a charge against the revenue of an
                                           accounting period to recognise the loss of service
                                           potential of property held under Crown Lease.
6928      Amortisation License Agreement   To record a charge against the revenue of an
                                           accounting period to recognise the loss of service
                                           potential of Churchill House rented under a 20 Year
                                           License Agreement.
6930      Prov Doubtful Debts Expense      To record annual charges made to recognising that
                                           some accounts receivable balances are unlikely to be
                                           recovered and should thereforehould be treated as
                                           doubtful. Also refer to account 2606, Provision for
                                           Doubtful Debts.




                                                                                                        Page 40 of 208
Account Description                      Glossary
6936    Loss on Disposal                 To record the loss arising from the sale of buildings,
                                         motor vehicles and other miscellaneous items.

6945    Financial Gain Of Asset - Inte   Transfer account used to record the additional financial
                                         gain charged to an S, Q or E fund on the disposal of an
                                         asset funded by the S, Q or E ledger but held in the R
                                         ledger, where the cash proceeds from any sale are
                                         retained in the S, Q or E fund. Balancing entry must go
                                         against Account 6946.
6946    Financial Loss Of Asset - Inte   Transfer account used to record the additional financial
                                         loss charged to an R fund on the disposal of an asset
                                         funded by the S, Q or E ledger but held in the R ledger,
                                         where the cash proceeds from any sale are retained in
                                         the S, Q or E fund. Balancing entry must go against
                                         Account 6945.
6954    Employee Superannuation Entitl   To record annual expenses for cost of employee
                                         superannuation entitlements. Finance & Business
                                         Services use only.
6960    Depn-Office Equip @Deemed Cost   To record periodic charge against revenue to recognise
                                         the loss of service potential of office equipment at
                                         deemed cost.
6961    Depn-Rrsch Equip. @Deemed Cost   To record periodic charge against revenue to recognise
                                         the loss of service potential of research equipment at
                                         deemed cost.
6962    Depn-TeachingEquip Deemed Cost   To record periodic charge against revenue to recognise
                                         the loss of service potential of teaching equipment at
                                         deemed cost.
6963    Depn-Comp. Equip. @Deemed Cost   To record periodic charge against revenue to recognise
                                         the loss of service potential of computer equipment at
                                         deemed cost
6966    Depn-Mtr Vehicles @Deemed Cost   To record periodic charge against revenue to recognise
                                         the loss of service potential of motor vehicles at
                                         deemed cost.
6967    Depn-Other equip. @Deemed Cost   To record periodic charge against revenue to recognise
                                         the loss of service potential of other equipment at
                                         deemed cost.
6968    Depn-Music Instrmt@Deemed Cost   To record periodic charge against revenue to recognise
                                         the loss of service potential of musical instruments at
                                         deemed cost.
6970    Impairment Loss                  To recognise charge against revenue for the loss of
                                         value of unlisted shares held at valuation.
6999    Loss On Units LTIP               Records the loss arising from movements in holdings
                                         of units in the LTIP - Long Term Investment Pool.

ALL     All Accounts
BC01    Salaries and Related Costs       Budget Class: Salaries and Related Costs (Budget Use
                                         Only)
BC02    Equipment - Capital              Budget Class: Equipment ($5,000 and Over) Costs
                                         (Budget Use Only)
BC03    Scholars Expenses                Budget Class: Scholars Expenses (Budget Use Only)

BC04    Other Expenses                   Budget Class: Other Expenses (Budget Use Only)
BC05    Travel Conf and Field Survey     Budget Class: Travel, Field and Survey (Budget Use
                                         Only)
BC06    Equipment - NON-Capital          Budget Class: Equipment (Under $5,000) Costs
                                         (Budget Use Only)
BC07    Expendable Research Material     Budget Class: Expendable Research Material (Budget
                                         Use Only)
BC08    Transfers to Other               Budget Class: Transfers to other (Budget Use Only)

BC09    Contingency                      Budget Class: Contingency (Budget Use Only)
BC25    Utilities & Maintenance          Budget Class: Utilities and Maintenance (Budget Use
                                         Only)




                                                                                                    Page 41 of 208
Account Description                       Glossary
S1100   Consultancy & Contract Resrch     Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3111    Academic Secondments & Oncosts   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3112    Sessional Academic & Oncosts     Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3306    Non Academic Secondments         Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3310    Administrative Staff & Oncosts   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3311    Technical Staff & Oncosts        Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3312    Research Officers & Oncosts      Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3313    Service Staff & Oncosts          Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3314    Librarians & Oncosts             Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3315    Trade Staff & Oncosts            Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3316    Casuals - Non-academic           Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3317    Temp Agency                      Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3318    Other Salary and Related Costs   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3465    WCI Incapacity Non Academic      Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3480    Long Sevice Leave                Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3490    Annual Leave                     Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3500    Depreciation - property          Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3610    Amortisation - Property          Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S3700    Depr - plant equipment & mv      Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4001    Building repairs & maintenance   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4002    Electricity                      Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY




                                                                                    Page 42 of 208
Account Description                       Glossary
S4003   Clean garbage and recyc expen     Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4004    Municipality charges             Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4005    Grounds maintenance              Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4006    Other site maint & servicing     Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4007    Gas                              Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4101    Minor Equipment                  Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4102    Teaching/Lab costs               Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4103    Office Expenses                  Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4104    Printing Publishing and Photo    Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4107    Consultancies                    Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4108    Subscriptions and books          Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4109    Plant and Equipment Maintenanc   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4110    Telephone                        Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4112    Fringe Benefits Tax              Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4113    Other Consumables                Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4114    Research/Lab costs               Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4115    Computer Lic SoftW & Maint       Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4117    Internet                         Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4120    Insurance                        Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4121    Lease and Hire                   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4122    Workshop Materials               Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY




                                                                                    Page 43 of 208
Account Description                      Glossary
S4123   Lab Chemicals and Gas            Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4124   Analytical Scientific Services   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4125   Animal Expenses                  Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4201   Travel domestic - airfares       Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4202   Airfares International           Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4203   Conference - domestic            Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4204   Conference - international       Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4205   Travel domestic - accommod       Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4206   Travel international - accomm    Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4213   Travel domestic - incidental     Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4214   Travel international - inciden   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4301   Scholars Stipends                Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4302   Scholars Expenses                Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4401   Advertising (Gen) and Marketng   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4403   Management fees                  Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4404   Membership-professional bodies   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4405   Staff professnl develop traing   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4406   Recruitment and Relocation       Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4407   OH&S and Employee Assistance     Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4408   Patent copyright and royaltie    Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S4409   Stock purchases                  Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY




                                                                                   Page 44 of 208
Account Description                       Glossary
S4410   Other miscl operating expenses    Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4411    Audit exp - internal & externa   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4412    Bank and credit card charges     Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4414    Catering Light Meals (Non-FBT)   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4415    Contributions                    Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4416    Legal expenses settlements       Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4500    Internal purchases               Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4800    Bad debt expense                 Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4802    Financial (Gain)/Loss - Dispos   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4805    Borrowing costs - interest       Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4806    Exchange (Gains)/Losses          Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S4851    Super Pension Payments           Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S5000    Abnormal Items                   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S5800    Transfers to other               Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S5810    Transfers - Equipment Funding    Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S5900    Transfer To Reserves             Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S6101    Contributions to LTIP            Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S6303    Petty Cash                       Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S6501    Loans to Staff                   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S6600    Other Advances                   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S6602    Prepaid Expenditure              Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY




                                                                                    Page 45 of 208
Account Description                      Glossary
S6603   Equipment Advances               Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6604   Travel Field and Survey Advanc   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6700   Materials in Store               Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S6901   Trading Stock                    Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7300   Sundry Creditors                 Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7301   Accrued Salaries                 Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7308   Accrued Super Contributions      Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7600   Site Infrastructure at Cost      Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7602   Accum Depn Infrastruct at cost   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7603   Capital Job Cost Control         Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7604   Bldg Mtce Provision              Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7610   Buildings at Cost                Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7611   Depn Buildings at Cost           Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7800   Buildings at Valuation           Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7801   Accum Depn at Valuation          Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7802   Accum Depn at Cost               Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7803   Site Infrast at Valuation        Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7804   Accum Depn Infras at Valuation   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7809   Res Prop at Cost                 Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7810   Dwellings at Valuation           Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7811   Accum Depn Dwellings at Valn     Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY




                                                                                   Page 46 of 208
Account Description                      Glossary
S7812   Accum Depn Dwellings at cost     Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7899   Land at Cost                     Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7900   Land at Valuation                Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7901   Crown Lease at Valuation         Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7902   Accum Amortisation Crown Lease   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7904   License Agreement                Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S7905   Accum Amort Lic Agreement        Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8001   Capital - Office Equipment       Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8002   Capital - Research Equipment     Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8003   Capital - Teaching Equipment     Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8004   Capital - Computer Equipment     Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8005   Capital - Motor Vehicles         Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8006   Capital - Other Equipment        Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8007   Capital - Musical Instruments    Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8008   Capital - Artwork and Antiquit   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8009   Capital - Rare Library           Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8010   Capital - WIP ANU Owned          Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8011   Capital - WIP ANU On Sale        Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8101   Capital - OE Accum Depn          Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8102   Capital - RE Accum Depn          Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8103   Capital - TE - Accum Depn        Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY




                                                                                   Page 47 of 208
Account Description                      Glossary
S8104   Capital - CE - Accmum Depn       Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8105   Capital - MV - Accum Depn        Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8106   Capital - OE - Accum Depn        Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8107   Capital - MI - Accum Depn        Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8401   External Loans                   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8402   Loans to Staff                   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S8403   Internal Loan repayments         Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S9300   SPF Asset Control Accounts       Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S9303   Asset Adjustment Prior Years     Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S9400   Capital Accumulation             Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S9402   P/L Accumulation                 Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S9700   Special Reserves - Asset Repla   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S9702   Special Reserves - Building      Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S9703   Special Reserves - Development   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S9704   Special Reserves - Equipment     Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S9706   Special Reserves - Self Insura   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S9707   Special Reserves - Workers Com   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S9800   Asset Reval Reserve - Bldgs      Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S9801   Asset Revaluation Reserve Inve   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S9802   Asset Revaluation Reserve Art    Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY
S9803   Asset Revaluation Reserve-Land   Summary Code only - THIS ACCOUNT IS NOT
                                         AVAILABLE FOR USE IN GENERAL - BSO USE
                                         ONLY




                                                                                   Page 48 of 208
Account Description                     Glossary
S9804   Asset Reval Rsve Crown Lease    Summary Code only - THIS ACCOUNT IS NOT
                                        AVAILABLE FOR USE IN GENERAL - BSO USE
                                        ONLY
S9805   Asset Reval Rsve Rare Library   Summary Code only - THIS ACCOUNT IS NOT
                                        AVAILABLE FOR USE IN GENERAL - BSO USE
                                        ONLY
S9901   Other Budget Transfers          Summary Code only - THIS ACCOUNT IS NOT
                                        AVAILABLE FOR USE IN GENERAL - BSO USE
                                        ONLY
S9902   Contingency                     Summary Code only - THIS ACCOUNT IS NOT
                                        AVAILABLE FOR USE IN GENERAL - BSO USE
                                        ONLY
S9903   LSL Pool                        Summary Code only - THIS ACCOUNT IS NOT
                                        AVAILABLE FOR USE IN GENERAL - BSO USE
                                        ONLY
SBC01   Salaries and Related Costs      Summary Code only - THIS ACCOUNT IS NOT
                                        AVAILABLE FOR USE IN GENERAL - BSO USE
                                        ONLY
SBC02   Equipment - Capital             Summary Code only - THIS ACCOUNT IS NOT
                                        AVAILABLE FOR USE IN GENERAL - BSO USE
                                        ONLY
SBC03   Scholars Expenses               Summary Code only - THIS ACCOUNT IS NOT
                                        AVAILABLE FOR USE IN GENERAL - BSO USE
                                        ONLY
SBC04   Other Expenses                  Summary Code only - THIS ACCOUNT IS NOT
                                        AVAILABLE FOR USE IN GENERAL - BSO USE
                                        ONLY
SBC05   Travel Conf and Field Survey    Summary Code only - THIS ACCOUNT IS NOT
                                        AVAILABLE FOR USE IN GENERAL - BSO USE
                                        ONLY
SBC07   Expendable Research Material    Summary Code only - THIS ACCOUNT IS NOT
                                        AVAILABLE FOR USE IN GENERAL - BSO USE
                                        ONLY
SBC08   Transfers to Other              Summary Code only - THIS ACCOUNT IS NOT
                                        AVAILABLE FOR USE IN GENERAL - BSO USE
                                        ONLY
SBC09   Contingency                     Summary Code only - THIS ACCOUNT IS NOT
                                        AVAILABLE FOR USE IN GENERAL - BSO USE
                                        ONLY




                                                                                  Page 49 of 208
                                                                Finance & Business Services, Building 10C
                                                                http://info.anu.edu.au/fbs/Publications/Chart_of_Accounts/Index.asp
                                                                srli@anu.edu.au
                                                                Enquiries: (02) 6125 8724
                                                                Facsimile: (02) 6125 8797



                                            Annotated Chart of Accounts

                                                         Transfers

Full listing of Transfer Accounts

Description of transactions constituting transfers:

  Transfer accounts are used to record the transfer of funds from one area of the university to another, or to record transfers to
  and from reserves.

  Transfers will appear within the relevant income or expenditure class within a Budget Unit, depending on whether the
  transfers constitute income or expenditure for that particular budget unit.

  Generally, transfer accounts must balance within the transfer accounts. The only exception to this is in respect of some
  transfers to and from reserves. Such transfer accounts are normally only used by Finance and Business Services.

  For the majority of transactions involving transfer accounts there will be matching debits and credits within the 7xxx series.




                                                                                                                                      Page 50 of 208
Account Description                       Glossary
7000    Tfr to another Ledger             This account is used for the transfer of funds to another
                                          area of the University from another area within the
                                          University.
7001     Transfer from another Ledger     This account is used for the transfer of funds from
                                          another area of the University from another area within
                                          the University.
7006     Tfr To Reserve                   This account is used to record movements to Reserves.

7006B    Tfr to DBM Reserve               This account is used to record movements (transfers) to
                                          the Deferred Building Maintenance Reserve.

7006E    Tfr to Equip/Furn Repl Reserve   This account is used to record movements to the
                                          Equipment Replacement Reserve.
7009M    Matched corpus transfer          This account is used for the tranfer of matched corpus
                                          funds in the E ledger. Refer 7019M also.
7015     ISF Net Fee Transfers            This account is used by STADM for the transfer of ISF
                                          Net Fees from the central Gross Fee Holding Funds of
                                          the University to Business Areas within the University.

7015D    DTF Net Fee Transfers            This account is used by STADM for the transfer of
                                          DTF Net Fees from the central Gross Fee Holding
                                          Funds of the University to Business Areas within the
                                          University.
7016     Tfr Fr Reserve                   This account is used to record movements from
                                          Reserves.
7016B    Tfr from DBM Reserve             This account is used to record movements (draw-
                                          downs) from the Deferred Building Maintenance
                                          Reserve, based on actual expenditure incurred in
                                          account 5371.
7016E    Tfr fm Equip/Furn Repl Reserve   This account is used to record movements (draw-
                                          downs) from the Equipment & Furnishings Repl
                                          Reserve, based on actual expenditure incurred in
                                          account 5190
7019M    Matched corpus transfer          This account is used for the tranfer of matched corpus
                                          funds in the E ledger. Refer 7009M also.
7021     Tfr Within Univ Business Units   This account is used for transfers of funds within
                                          University Budget Units.
7105     Research Equipment transfer      Used for Special Purpose Fund Assets only (or general
                                          funds transfers for equipment purchases being funded
                                          out of several locations for an asset to be held in one
                                          location). For purchases out of equipment grant of
                                          research equipment which have a useful life of more
                                          than one year, the cost of which constitutes capital
                                          expenditure according to a prescribed expenditure limit
                                          and capitalisation policy approved by Finance
                                          Committee. It includes microscopes, compressors,
                                          cameras, cool rooms, counters, image enhancers,
                                          meters, photo meters, generators, magnifiers,
                                          oscilloscopes, spectrographs, digitisers, lasers,
                                          centrifuges, condensers, etc. Must be offset by a
                                          contra credit to Rxx991 7105 and a debit to Rxx991
                                          3105 to recognise the asset as held in the R Ledger.
7180     IAB Funds - Transfer             Division of Finance & Business Services Use ONLY.
                                          This account is used to record transfers out of the
                                          Indexed Annuity Bonds Issue Department.

7181     CCG Funds - Transfer             Division of Finance & Business Services Use ONLY.
                                          This account is used to record transfers out of the the
                                          Commonwealth Capital Grant Department.

7182     BURF Funds - Transfer            Division of Finance & Business Services use ONLY.
                                          This account is used to record transfers out of the
                                          Commonwealth Building Universities Renewal Fund.




                                                                                                      Page 51 of 208
Account Description                   Glossary
7183    TLC Funds - Transfer          Division of Finance & Business Services use ONLY.
                                      This account is used to record transfers out of the
                                      Commonwealth Teaching & Learning Capital (TLC)
                                      Fund.
7202    Office Equipment Transfer     Used for Special Purpose Fund Assets only (or general
                                      funds transfers for equipment purchases being funded
                                      out of several locations for an asset to be held in one
                                      location). For purchases out of equipment grant of
                                      office equipment which have a useful life of more than
                                      one year, the cost of which constitutes capital
                                      expenditure according to a prescribed expenditure limit
                                      and capitalisation policy approved by Finance
                                      Committee. It includes typewriters, microfilm readers,
                                      word processors and stations, photocopiers, calculators,
                                      water coolers, projectors, answering machines, cash
                                      registers, time clocks, telephone communication
                                      systems etc. Must be offset by a contra credit to
                                      Rxxxxx 7202 and a debit to Rxxxxx 3102 to recognise
                                      the asset as held in the R Ledger.
7205    Research Equipment Transfer   Used for Special Purpose Fund Assets only (or general
                                      funds transfers for equipment purchases being funded
                                      out of several locations for an asset to be held in one
                                      location). For purchases out of equipment grant of
                                      research equipment which have a useful life of more
                                      than one year, the cost of which constitutes capital
                                      expenditure according to a prescribed expenditure limit
                                      and capitalisation policy approved by Finance
                                      Committee. It includes microscopes, compressors,
                                      cameras, cool rooms, counters, image enhancers,
                                      meters, photo meters, generators, magnifiers,
                                      oscilloscopes, spectrographs, digitisers, lasers,
                                      centrifuges, condensers, etc. Must be offset by a
                                      contra credit to Rxx991 7205 and a debit to Rxxxxx
                                      3105 to recognise the asset as held in the R Ledger.
7209    Teaching Equipment Transfer   Used for Special Purpose Fund Assets only (or general
                                      funds transfers for equipment purchases being funded
                                      out of several locations for an asset to be held in one
                                      location).For purchases out of equipment grant of
                                      teaching equipment which have a useful life of more
                                      than one year, the cost of which constitutes capital
                                      expenditure according to a prescribed expenditure limit
                                      and capitalisation policy approved by Finance
                                      Committee. It includes videos, projectors, monitors,
                                      camera equipment, oscilloscopes, survey equipment,
                                      fridges and freezers, etc. Must be offset by a contra
                                      credit to Rxxxxx 7209 and a debit to Rxxxxx 3109 to
                                      recognise the asset as held in the R Ledger.
7211    Computer Equip Transfer       Used for Special Purpose Fund Assets only (or general
                                      funds transfers for equipment purchases being funded
                                      out of several locations for an asset to be held in one
                                      location). For purchases out of equipment grant of
                                      computer equipment which have a useful life of more
                                      than one year, the cost of which constitutes capital
                                      expenditure according to a prescribed expenditure limit
                                      and capitalisation policy approved by Finance
                                      Committee. It includes controllers, VDUs, terminals,
                                      processing units, disc drives, tape stereos, tape cleaners,
                                      microcomputers, miniclusters, modems, adaptors,
                                      printers, etc. Must be offset by a contra credit to
                                      Rxxxxx 7211 and a debit to Rxxxxx 3111 to recognise
                                      the asset as held in the R Ledger.




                                                                                                    Page 52 of 208
Account Description                      Glossary
7231    Motor Vehicle Transfer           Used for Special Purpose Fund Assets only (or general
                                         funds transfers for equipment purchases being funded
                                         out of several locations for an asset to be held in one
                                         location). For purchases out of equipment grant of
                                         motor vehicles which have a useful life of more than
                                         one year, the cost of which constitutes capital
                                         expenditure according to a prescribed expenditure limit
                                         and capitalisation policy approved by Finance
                                         Committee. It includes all cars, station wagons, Utes,
                                         Vans, Buses and any other passenger or goods
                                         conveyancing motor vehicle. Must be offset by a contra
                                         credit to Rxxxxx 7231 and a debit to Rxxxxx 3131 to
                                         recognise the asset as held in the R Ledger.
7245     Other Equip/Furn Transfer       Used for Special Purpose Fund Assets only (or general
                                         funds transfers for equipment purchases being funded
                                         out of several locations for an asset to be held in one
                                         location). Purchases out of equipment grant of other
                                         equipment and furniture not falling within the
                                         categories of office, teaching , research, computing and
                                         motor vehicles and which have a useful life of more
                                         than one year, the cost of which constitutes capital
                                         expenditure according to a prescribed expenditure limit
                                         and capitalisation policy approved by Finance
                                         Committee. It includes all other items not falling within
                                         the categories listed above. Must be offset by a contra
                                         credit to Rxxxxx 7245 and a debit to Rxxxxx 3145 to
                                         recognise the asset as held in the R Ledger.
7246     Musical Instruments Transfer    Used for Special Purpose Fund Assets only (or general
                                         funds transfers for equipment purchases being funded
                                         out of several locations for an asset to be held in one
                                         location).For purchases out of equipment grant of
                                         musical instruments which have a useful life of more
                                         than one year, the cost of which constitutes capital
                                         expenditure according to a prescribed expenditure limit
                                         and capitalisation policy approved by Finance
                                         Committee. It includes pianos, organs, guitars, violins,
                                         saxophones, clarinets, sitars, drums, etc. Must be offset
                                         by a contra credit to Rxxxxx 7246 and a debit to
                                         Rxxxxx 3146 to recognise the asset as held in the R
                                         Ledger.
7267     Artworks Antiquities Transfer   Used for Special Purpose Fund Assets only. To records
                                         the acquisition/s, whether by purchase or gift,
                                         regardless of value, any works of art to the University.
                                         It includes paintings, sculptures, etchings, lithographs,
                                         etc. Must be offset by a contra credit to Rxxxxx 7267
                                         and a debit to Rxxxxx 3167 to recognise the asset as
                                         held in the R Ledger.
7295     WIP Equip on Sale Transfer      Used to transfer completed work in progress with
                                         regard to Constructed Equipment for on sale to external
                                         parties. Only used if the cost is being transferred to a
                                         different Fund location from where the WIP project is
                                         held. Must be offset by a contra credit to FDDDDD
                                         7295 and a debit to FDDDDD 5195 to recognise the
                                         cost of equipment sold. Normally required for transfers
                                         of completed projects out of S,Q, C Funds.




                                                                                                     Page 53 of 208
Account Description                      Glossary
7297    WIP Equip ANU Transfer           Used to transfer completed work in progress with
                                         regard to Constructed Equipment owned by the ANU.
                                         Only used if the cost is being transferred to a different
                                         Fund location from where the WIP project is held. Must
                                         be offset by a contra credit to FDDDDD 7297 and a
                                         debit to RDDDDD 31xx to recognise the asset within
                                         the R Fund. Normally required for transfers of
                                         completed projects out of S,Q, C Funds.

7298    WIP Capital Property Transfer    Used to transfer completed work in progress with
                                         regard to Capital Projects - Construction of ANU
                                         Buildings or purchase of Land, Buildings from S/Q or
                                         C Funds. Only used if the cost is being transferred to a
                                         different Fund location from where the WIP project is
                                         held. Must be offset by a contra credit to FDDDDD
                                         7298 and a debit to FDDDDD 3xxx to recognise the
                                         building asset within the R Fund. Normally required for
                                         transfers of completed projects out of C Funds.

7900F   LSL - Tfr from Rsve              This account is used to record transfers from the LSL
                                         reserve.
7900T   LSL - Tfr to Rsve                This account is used to record transfers to the LSL
                                         Reserve.
7901F   Trf from Strategic Reserve       This account is used to record transfers from the
                                         Central Strategic Reserves.
7901T   Tfr to Strategic Reserve         This account is used to record transfers to the Central
                                         Strategic Reserves.
7903F   Equip Grant - Tfr from Rsve      This account is used to record transfers from the
                                         Equipment Reserve.
7903T   Equip Grant - Tfr to Rsve        This account is used to record transfers to the
                                         Equipment Reserve.
7904F   VC's Discretionary Fund-tfr      This account is used to record transfers from the VC's
                                         Discretionary Fund Reserve.
7905F   W/Comp Fund - Tfr from Rsve      This account is used to record transfers from the
                                         Workers Compensation Fund Reserve.
7905T   W/Comp Fund - Tfr to Rsve        This account is used to record transfers to the Workers
                                         Compensation Fund Reserve.
7906F   Rsves Provsns – Tfr from Rsve    This account is used to record transfers from the
                                         Provisions Reserve.
7906T   Rsves Provsns – Tfr to Rsve      This account is used to record transfersto the Provisions
                                         Reserve.
7908F   Res Dev Fund - Trf fr Reserve    This account is used to record transfers from the
                                         Research Development Fund Reserve.
7908T   Res Dev Fund - Trf to Rsve       This account is used to record transfers to the Research
                                         Development Fund Reserve.
7909F   Strategic Funds - Tfr from Rsv   This account is used to record transfers from the
                                         Strategic Funds Reserve.
7909T   Strategic Funds - Tfr to Rsve    This account is used to record transfers to the Strategic
                                         Funds Reserve.
7910F   DVC (Ed) Cont-Trf from Rsve      This account is used to record transfers from the DVC
                                         (Education) Contingency Reserve.
7910T   DVC (Ed) Cont-Trf to Rsve        This account is used to record transfers to the DVC
                                         (Education) Contingency Reserve.
7911F   DVC (Res) Cont-Trf from Rsve     This account is used to record transfers from the DVC
                                         (Research) Contingency Reserve.
7911T   DVC (Res) Cont-Trf to Rsve       This account is used to record transfers to the DVC
                                         (Research) Contingency Reserve.
7914F   Travel Grants - Trf fr Rsve      This account is used to record transfers from the Travel
                                         Grants Reserve.
7914T   Travel Grants - Trf to Rsve      This account is used to record transfers to the Travel
                                         Grants Reserve.
7915F   PVC (AD&IS) - Tfer fr Reserve    This account is used to record transfers from the PVC
                                         (Ad & IS) Reserve.
7915T   PVC (AD&IS) Tfer to Reserve      This account is used to record transfers to the PVC (Ad
                                         & IS) Reserve.




                                                                                                     Page 54 of 208
                                                                Finance & Business Services, Building 10C
                                                                http://info.anu.edu.au/fbs/Publications/Chart_of_Accounts/Index.asp
                                                                srli@anu.edu.au
                                                                Enquiries: (02) 6125 8724
                                                                Facsimile: (02) 6125 8797



                                            Annotated Chart of Accounts

                                              Internal Sales & Purchases

Full listing of Internal Sales and Purchases Accounts

Description of transactions constituting Internal sales and Purchases:


  The nature and size of the University as an organisation results in transactions between different areas of the University. An
  area of the University may 'sell' its goods or services to other areas of the University. An area of the University may
  'purchase' goods or services from another area of the University.

  Such 'sales' and 'purchases' do not involve external parties, and therefore whilst they may represent income or expenditure
  for a specific area of the University, the net effect does not give rise to income or expenditure for the University as a whole.
  For external reporting purposes the gross impact of such income and expenditure must be excluded from the reported results
  of the University.

  Also, it is important to remember that internal transactions are GST exclusive because they are transactions within the ANU
  entity for GST purposes. An entity cannot charge GST to itself. There are many organisations on Campus that are not part of
  the ANU entity. Refer to http://www.anu.edu.au/finance/manual/1200/1202_2.htm, clause 2.2 for more information.

  In order to isolate internal transactions for the purpose of elimination from external reporting, a series of Internal Sales
  (Income) and Internal Purchases (expenditure) accounts are used within the 8xxx series. These accounts should always net
  to zero.

  Internal Sales and Purchases accounts will appear within the relevant income or expenditure class within a Budget Unit,
  depending on whether the transactions constitute income or expenditure for that particular budget unit. An 89xx account
  denotes an internal sales (income) account code. The corresponding 85xx account denotes the corresponding internal
  purchases (expense) account code.

  In addition to the 8xxx series of accounts, internal sales and purchases will also be generated by the sale of goods and
  services from the T ledger - the University Business Units - primarily accommodation services. The T ledger raises debtor
  invoices in regard to sales to external parties and internal sales to other areas of the university. Charges in regard to internal
  sales between the University Business Units and other areas of the University are recorded in the General Ledger via a
  journal entry. Such journals will not involve the 8xxx series of accounts. Rather they will credit the appropriate debtors
  account within the relevant T ledger making the sale, normally within the 17xx account series and debit the appropriate
  expense account (5xxx series) within the budget unit making the 'payment'. Such journals, in order to distinguish them for
  elimination purposes, will be done as ICR source journals. (The 'source' of a journal is selected via the Header panel of the
  Process Journals-Use-Journal Entry-Base Currency-Add function with ESP Financials.)

  Some direct internal recoveries use the existing 5xxx account and the corresponding 5xxxR account, however this is not the
  preferred option and users would be encouraged to consider using the 8xxx account series for all internal recoveries.
  Internal recoveries using directly matching 5xxx and 5xxxR accounts must not include any mark up value. If any mark up is
  included, the 8xxx series of accounts MUST be used.




                                                                                                                                       Page 55 of 208
Account Description                       Glossary
8501    IntPurch- Salary admin fee        Internal purchases in regard to salary administration fee.

8502     IntPurch-Constructed Equipment   Internal purchases in regard to constructed equipment.

8503     IntPurch- Students/Scholars      Internal purchases in regard to students/scholars.
8504     IntPurch-Print/Pub/Adv/Publics   Internal purchases in regard to printing, publications,
                                          advertising, publicity.
8505     IntPurch-Fieldwork               Internal purchases in regard to fieldwork.
8507     IntPurch-Laboratory Usage        Internal purchases in regard to laboratory usage.
8511     IntPurch - Salary Recovery       Internal purchases in regard to the transfer of salary
                                          costs. F&S, F&BS use only.
8514     IntPurch-Scientific Analysis     Internal purchases in regard to scientific analysis.
8517     IntPurch-Animal Maintenance      Internal purchases in regard to animal maintenance.
8524     IntPurch-CourseFee/Training/PD   Internal purchases in regard to courses, training or other
                                          professional development.
8527     IntPurch-Laboratory Supplies     Internal purchases in regard to laboratory supplies.
8534     IntPurch-Mngt/AdminFee/Rent      Internal purchases in regard to management fees,
                                          administration fees or rent.
8537     IntPurch - Mice Imports          Internal purchases in regard to costs relating to mice
                                          imported for research purposes.
8544     IntPurch-Desktop Support         Internal purchases in regard to desktop support.
8554     IntPurch-Sundry Goods & Servic   Internal purchases in regard to sundry goods and
                                          services, including memorabilia.
8564     IntPurch-Site Services & Works   Internal purchases in regard to Facilities & Services -
                                          minor works and other services and other internal
                                          charging in relation to site services & minor works.
8574     IntPurch- Network Serv Charges   Internal charges in regard to Division of Information
                                          network charges.
8584     IntPurch-Infrast/IndirectCosts   Expenses from internal charges in regard to
                                          infrastruture and indirect costs for projects. Normally, a
                                          specified percentage fee charged against some types of
                                          grants and consultancies (determined by Contract
                                          conditions) which are to cover internal administrative,
                                          infrastructure and other in direct costs.

8901     IntSales- Salary admin fee       Revenue from internal sale of services - HR system
                                          processing.
8902     IntSales-Constructed Equipment   Revenue from internal sale of services - constructed
                                          equipment.
8903     IntSales-Students/Scholars       Revenue from internal sale of services -
                                          students/scholars.
8904     IntSales-Print/Pub/Adv/Publics   Revenue from internal sale of services - printing,
                                          publishing,advertising, publications.
8905     IntSales-Fieldwork               Revenue from internal sale of services - fieldwork.
8907     IntSales-Laboratory Usage        Revenue from internal sale of services - laboratory
                                          usage.
8911     IntSales - Salary Recovery       Revenue from internal sales re transfer of salary costs.
                                          F&S, F&BS use only.
8914     IntSales-Scientific Analysis     Revenue from internal sale of services - scientific
                                          analysis.
8917     IntSales-Animal Maintenance      Revenue from internal sale of services - animal
                                          maintenance.
8924     IntSales-CourseFee/Training/PD   Revenue from internal sale of services - course fee,
                                          training, professional development.
8927     IntSales-Laboratory Supplies     Revenue from internal sale of services - laboratory
                                          supplies.
8934     IntSales-Mngt/AdminFee/Rent      Revenue from internal sale of services - management
                                          fee.
8937     IntSales - Mice Imports          Revenue from internal sale and recovery of costs in
                                          relation to mice imported for research purposes.
8944     IntSales-Desktop Support         Revenue from internal sale of services - desktop
                                          support.
8954     IntSales-Sundry Goods & Servic   Revenue from internal sale of sundry goods and
                                          services, including memorabilia.




                                                                                                       Page 56 of 208
8964   IntSales-Site Services & Works   Internal purchases in regard to Facilities & Services -
                                        minor works and other services and other internal
                                        charging in relation to site services & minor works.
8974   IntSales-Network Serv Charges    Revenue from internal charges in regard to Division of
                                        Information network charges.
8984   IntSales-Infrast/IndirectCosts   Revenue from internal charges in regard to infrastruture
                                        and indirect costs for projects. Normally, a specified
                                        percentage fee charged against some types of grants and
                                        consultancies (determined by Contract conditions)
                                        which are to cover internal administrative, infrastructure
                                        and other in direct costs.




                                                                                                     Page 57 of 208
                                                               Finance & Business Services, Building 10C
                                                               http://info.anu.edu.au/fbs/Publications/Chart_of_Accounts/Index.asp
                                                               srli@anu.edu.au
                                                               Enquiries: (02) 6125 8724
                                                               Facsimile: (02) 6125 8797



                                           Annotated Chart of Accounts

                                                          Assets

Full listing of Asset Accounts

Description of transactions/items constituting Assets:

  Assets are defined as items of value owned by the entity or as service potential or future economic benefits controlled by an
  entity as a result of past transactions or other past events. Assets can be categorised as current (able to be realised within
  twelve months) or non-current (unlikely to be realised within twelve months) and encompass items such as cash,
  receivables, investments, plant and equipment, land and buildings, and inventories.

  Plant and equipment is broadly defined by the University as equipment (including computing systems), furniture, motor
  vehicles and works of art. These categories form part of the University’s non-current assets.

  Equipment that has a useful life of more than one year, and a cost of which constitutes capital expenditure according to a
  prescribed expenditure limit ($5,000) and capitalisation policy approved by the Finance Committee. When adding an asset,
  either manually or via an accounts payable voucher, it is essential to include the profile name. The profiles are recorded
  within the University’s general ledger and the ESP Assets Management System.

  Assets are recorded in the 3xxx series of account codes. Transactions to these account codes will normally be generated by
  accounts payable or purchase card transactions. It is important that finance officers who approve vouchers of this nature,
  ensure that they review vouchers coded to the 3xxx series of accounts to ensure that this is correct usage of the asset
  accounts. Where the payment is for expenditure below $5,000 or the value is over $5,000 but represents the payment for a
  number of units with an individual unit cost below $5,000, the payment should be coded to the appropriate expense account.
  There are a number of account codes within the 51xx series, that are used to record the purchase of plant and equipment
  with a value below the asset threshold. Repairs and maintenance expenditure is coded to the appropriate expense account
  within the 5xxx series - refer 5326, 5328, 5363).

  Processing staff who process Accounts Payable vouchers for assets should provide photocopies of the payment
  documentation to the appropriate asset management officer within their budget unit. This will alert the asset management
  officer to the fact that a new asset is being purchased which will require addition to the asset management system. (Assets
  may be added to the Asset Management System at the time of processing the Accounts Payable voucher, however this
  particular facility is only available for Accounts Payable vouchers for single items.)

  If you are unsure whether a payment constitutes the purchase of an asset, please contact F&BS for further advice.




                                                                                                                                     Page 58 of 208
Account Description                      Glossary
1000    Bank Account-Nat Aust Bank       Ledger account used for recording transactions relating
                                         to the University's General Bank account. Division of
                                         Finance & Business Use only.
1000C   Bank Account-NAB Reconciliatio   Used for Year End adjustments to bank account by
                                         SRLI. Division of Finance & Business Use only.
1002    Bank Account-NAB USD Account     Ledger account used for recording transactions relating
                                         to the University's USD Bank account. Division of
                                         Finance & Business Use only.
1003    Westpac Bank                     Bank Account used to hold funds from Warrumbul
                                         Lodge and Lena Karmel Lodge operations by Unilodge

1005    Bank Account-Credit Union Cbr    Ledger account used for recording transactions relating
                                         to the University's Credit Union of Canberra Bank
                                         account. Division of Finance & Business Use only.

1006    Bank Account- Bank of America    Ledger account used for recording transactions relating
                                         to the University's Bank of America Bank Account.
                                         Division of Finance & Business Use only.

1007    Service One Banking              Ledger account used for recording transactions relating
                                         to the University's Service One Banking account.
                                         Division of Finance & Business Use only.

1050    Petty Cash Imprest Control       Ledger account used for initial issue or increase of
                                         petty cash floats to Budget Units.
1102    Change Float                     Ledger account used for initial issue of change floats to
                                         Budget Units where change is required to be provided
                                         to external parties.
1403    Current Investment-License Agr   Used to record the capital value of the License
                                         Agreement between the ANU and the Churchill Trust
                                         in respect of the use of Churchhill House for 20 Years
                                         to 2021 - Current portion only. Refer Account 3303.

1450    Loans- Staff                     Loans to Staff from VC's Welfare Fund
1454    Equipment Advances               Cash advances paid to staff for the purchase of
                                         equipment. Any surplus cash should be refunded to the
                                         same account .
1455    Purchase Card Advances           Used to record coincidental expenses charged to a
                                         Purchase Card.
1457    Other Advances                   Cash advances to the staff for work related expenses
                                         other than cash advances used for travel account 1460
                                         and Field and Survey account 1465. It includes
                                         advances for protective gear, tools, etc. For major
                                         equipment advances use account 1454. All surplus
                                         cash obtained should be refunded back to the same
                                         account.
1460    Travel Advances                  Cash advances to the staff for work related travel
                                         expenses other than cash used for Other Advances
                                         account 1457 and cash used for Field and Survey
                                         account 1465. All surplus cash should be refunded to
                                         the same account.
1465    Field And Survey Advances        Cash advances to the staff for work related Field and
                                         Survey expenses other than cash used for Other
                                         Advances account 1457 and cash used for Travel
                                         advances account 1460. All surplus cash should be
                                         refunded to the same account.
1550    Prepaid Expenditure              Used to record prepaid expenditure. That is, the portion
                                         of any item of expenditure that cannot be
                                         diminished/expired n the period/s in which the
                                         payment has occurred. It includes insurance premiums,
                                         book/media subscriptions and other such items.




                                                                                                     Page 59 of 208
Account Description                     Glossary
1606    Inventory-Consumables           This account records the value of stock held in Central
                                        Stores for Budget Units that have stores inventory.It is
                                        used to record receipts and issue of all materials
                                        to/from the central store.
1635    Loans- External Current         Used to record current portion of external loans
                                        receivable and loans re investment properties - refer
                                        Account 3635
1659    Inventory- Held for Sale        To record inventory stock held for sale where the ESP
                                        Inventory System is not used. This account records the
                                        value of stock held at the time of a particular stocktake
                                        and is then adjusted periodically as new stocktakes are
                                        undertaken.
1770    Accounts Receivable Control     Used to record the total outstanding balance of
                                        accounts receivable invoices owed to the university.
                                        When an invoice is raised a debit transaction is
                                        processed to this account by the People Soft Billing
                                        module. When an invoice is paid a credit transaction is
                                        processed to this account by the People Soft Accounts
                                        Receivable module.

1770B   Accounts Receiv Pymnt Control   Used to temporarily record accounts receivable
                                        payments to this clearing account. The receipting
                                        system generates a credit to this account equal to the
                                        total value of accounts receivable invoices paid that
                                        day. The People Soft Accounts Receivable (PS AR)
                                        module then generates an offsetting debit to the
                                        account when the payments are posted within PS AR.
                                        Any outstanding balance in this account should be
                                        equal to invoices paid but not posted within PS AR.
                                        These payments are reviewed daily by Financial
                                        Operations and posted manually where required.
                                        Payments for invoices raised in a foreign currency must
                                        be manually applied within PS AR.
1786    Debtors-Miscellaneous           Used to record debtors that are generally not held in
                                        ESP system. The individual debtor records are held
                                        externally for example either in Starnet, Fidelio or any
                                        other database. Transactions to 1786 generally in bulk
                                        flow through Weekly Revenue Summaries (WRS),
                                        likewise the bulk refunds and bankings flows through
                                        the same account. This account acts as a control
                                        account and periodically the balance in this account is
                                        reconciled with that of the subsidiary system balances.

1786P   Debtors-Payroll Recovery        Used for recovery of overpayments to employees
                                        through ESP HR System. Overpaid amount is treated
                                        as a debtor and transferred to this account. Amounts
                                        recovered are then credited back to this account via AR
                                        or by journal entries.
1787    Debtors- Salary Overpayment     Holding account used by HR Division and Division of
                                        Finance & Business Services in respect of salary
                                        overpayments and recoveries.
1787F   Debtors-Scholars Overpymnt FT   Holding account used by HR Division and Division of
                                        Finance & Business Services in respect of scholars
                                        overpayments (Scholars Full-Time) and recoveries
                                        thereof.
1787P   Debtors-Scholars Overpymnt PT   Holding account used by HR Division and Division of
                                        Finance & Business Services in respect of
                                        overpayments of scholarships (Part-Time Scholars) and
                                        recoveries thereof.
1788    Debtors-Salary Advances         Holding account used by HR Division and Division of
                                        Finance & Business Services in respect of salary
                                        prepayments and advances.




                                                                                                    Page 60 of 208
Account Description                      Glossary
1791    Accrued Income                   Used to record the income that has been earned during
                                         an accounting period but not received by the end of it.
                                         It is therefore recorded in this account under the
                                         concept of accrual accounting. This account is
                                         generally debited and the income for the current period
                                         is credited generally done on a reversing basis.

1793    Debtors - Fees Sponsored         Used to record the debts of Full Fee Paying students
                                         sponsored by a third party. The account is credited
                                         with payments received. This account is used only by
                                         Student Fees section.
1794    Debtors - Fees Unsponsored       Used to record the debts of Full Fee Paying students
                                         not sponsored (fees paid by themselves). The account
                                         is credited with payments received. This account is
                                         used only by Student Fees Section.

1800    S/Term Money Market Control      Used to record the transactions and balance of funds
                                         invested in the Short Term Money Market.
1805    Promissory Notes                 Used to record the transactions and balance of funds
                                         invested in Promissory Notes (CURRENT).
1806    NCD Maturity <= 90 days          Used to record the transactions and balance of funds
                                         invested in Negotiable Certificates of Deposit
                                         (CURRENT) with terms less than or equal to 90 days.

1807    Term Deposits >90 Days           Used to record the transactions and balance of funds
                                         invested in Term Deposits(CURRENT), but terms
                                         greater than 90 days.
1808    Bank Bills Maturity<=90 days     Used to record the transactions and balance of funds
                                         invested in Bank Bills (CURRENT) with a maturity
                                         period which is less than or equal to 90 days.

1809    Term Deposits <= 90 Days         Used to record the transactions and balance of funds
                                         invested in Term Deposits(CURRENT), but terms less
                                         than or equal to 90 days.
1810    Foreign Currency Deposits        Used to record the transactions and balance of funds
                                         invested in foreign currency.
1811    BAB Maturity>90 days             Used to record the transactions and balance of funds
                                         invested in bank accepted bills with a maturity period
                                         exceeding 90 days.
1812    NCD Maturity > 90 days           Used to record the transactions and balance of funds
                                         invested in negotiable certificates of deposit with a
                                         maturity period exceeding 90 days.
1815    Debentures Current               Used to record the transactions and balance of funds
                                         invested in Debentures. (CURRENT)
1820    Corporate Bonds                  Used to record the transactions and balance of funds
                                         invested in Corporate Bonds (CURRENT).
1820V   Corporate Bonds- MV-Current As   To record the unrealied market value for corporate
                                         bonds (Current Asset)
1823    Listed Hybrid Securities - Cur   Used to record the transactions and balance of funds
                                         invested in Listed Hybrid Securities (CURRENT).

1823V   Listed Hybrid Sec-MV-Currnt As   To record the unrealised market value for listed hybrid
                                         securities (Current Asset)
1826    Float/Var Rate Notes Current     Used to record the transactions and balance of funds
                                         invested in Floating or Variable Rate Notes
                                         (CURRENT).
1826V   Floating Rate Notes-MV-Current   To record unrealised market value for floating rate
                                         notes (Curent Asset)
1828    Collateralized Debt Oblig Curr   Used to record the transactions and balance of funds
                                         invested in Collaterized Debt Obligations
                                         (CURRENT).
1828V   Collateralized Debt-MV Current   To record the unrealised market value for collateralized
                                         debt obligations (Current Asset)




                                                                                                    Page 61 of 208
Account Description                      Glossary
1830    Semi-Government                  Used to record the transactions and balance of funds
                                         invested in Semi-Government Securities (CURRENT).

1830V   Semi-Gov Securities-MV-Current   To record the unrealised market value for semi-
                                         government securities (Current Assets)
1837    Accrued Interest-Control         This account is used for year end interest accruals
                                         relating to investment holdings.
1852    LTIP-Contributions Made To       Used to record the contributions made to the LTIP
                                         from the E, F, Q, R ,S & T Ledger.
1853    LTIP-Contributions Received      Used to record the contribution received into the LTIP
                                         from E, F, Q, R , S & T Ledgers. Only used in the R13
                                         Ledger.
1857    Corpus - Base                    Used to record the amount of "Corpus Contribution"
                                         that will have preservation applied to it. This account
                                         is required as not all donations are treated as corpus -
                                         subsequently only donations received that are deemed
                                         to be additions to corpus will result in an entry being
                                         made to this account. This account is offset by the
                                         Corpus - Control account (1857C).

1857C   Corpus - Control                 Corpus - Control account offsets the Corpus - Base
                                         account (1857). This offset account exists within each
                                         relevant Endowment Fund.
1857P   Corpus - Preservation            Corpus -Preservation account used to record the impact
                                         of CPI movements and the minimum amount of
                                         preservation to be held by the fund. This account will
                                         also be offset by the Corpus - Control account (1857C).

1858    Investment - Revaluation         Investment - Revaluation account used to record the
                                         increase/decrease in the Market Value Fund's
                                         Investments in the LTIP. This account will be offset
                                         by the Investment - Control account (1858C)
1858C   Investment - Control             Investment - Control account offsets the Investment -
                                         Revaluation account (1858). This offset account exists
                                         within each relevant Endowment Fund.

1859    LTIP - Matched Corpus Accounts   This account represents the matching contribution from
                                         the Vice-Chancellor's Renewal Fund.
1859P   LTIP-MCA Corpus Preservation     This account represents the matching contribution from
                                         the Vice-Chancellor's Renewal Fund relating to the
                                         preservation of corpus in real terms. Only applicable to
                                         funds with a corpus holding prior to 1998. Method for
                                         maintaining corpus in real terms changed from 1999
                                         onwards.
1860    Internal Loans -Current          Used to record the "Current" portion of the balance of a
                                         development bank loan
3102    Office Equipment at Cost         Purchases out of equipment grant of office equipment
                                         which have a useful life of more than one year, the cost
                                         of which constitutes capital expenditure according to a
                                         prescribed expenditure limit and capitalisation policy
                                         approved by Finance Committee. It includes
                                         typewriters, microfilm readers, word processors and
                                         stations, photocopiers, calculators, water coolers,
                                         projectors, answering machines, cash registers, time
                                         clocks, telephone communication systems etc. Any
                                         items revalued under this category should be listed
                                         under account code 3150.

3102C   Office Equip-Asset Clearing      This account is used only by the Asset Management
                                         System ONLY for the posting of an auto-generated
                                         AM journal arising from the addition of a new asset.
                                         The journal is an offset journal and no balance arises.




                                                                                                    Page 62 of 208
Account Description                      Glossary
3105    Research Equipment at Cost       Purchases out of equipment grant of research
                                         equipment which have a useful life of more than one
                                         year, the cost of which constitutes capital expenditure
                                         according to a prescribed expenditure limit and
                                         capitalisation policy approved by Finance Committee.
                                         It includes microscopes, compressors, cameras, cool
                                         rooms, counters, image enhancers, meters, photo
                                         meters, generators, magnifiers, oscilloscopes,
                                         spectrographs, digitisers, lasers, centrifuges,
                                         condensers, etc. Any items revalued under this
                                         category should be listed under account code 3151.

3105C    Research Equip-Asset Clearing   This account is used only by the Asset Management
                                         System ONLY for the posting of an auto-generated
                                         AM journal arising from the addition of a new asset.
                                         The journal is an offset journal and no balance arises.

3109     Teaching Equipment at Cost      Purchases out of equipment grant of teaching
                                         equipment which have a useful life of more than one
                                         year, the cost of which constitutes capital expenditure
                                         according to a prescribed expenditure limit and
                                         capitalisation policy approved by Finance Committee.
                                         It includes videos, projectors, monitors, camera
                                         equipment, oscilloscopes, survey equipment, fridges
                                         and freezers, etc. Any items revalued under this
                                         category should be listed under account code 3152.

3109C    Teaching Equip-Asset Clearing   This account is used only by the Asset Management
                                         System ONLY for the posting of an auto-generated
                                         AM journal arising from the addition of a new asset.
                                         The journal is an offset journal and no balance arises.

3111     Computer Equipment at Cost      Purchases out of equipment grant of computer
                                         equipment which have a useful life of more than one
                                         year, the cost of which constitutes capital expenditure
                                         according to a prescribed expenditure limit and
                                         capitalisation policy approved by Finance Committee.
                                         It includes controllers, VDUs, terminals, processing
                                         units, disc drives, tape stereos, tape cleaners,
                                         microcomputers, miniclusters, modems, adaptors,
                                         printers, etc. (Any items revalued under this category
                                         should be listed under account code 3153.)

3111C    Computer Equip-Asset Clearing   This account is used only by the Asset Management
                                         System ONLY for the posting of an auto-generated
                                         AM journal arising from the addition of a new asset.
                                         The journal is an offset journal and no balance arises.

3131     Motor Vehicles at Cost          Purchases out of equipment grant of motor vehicles
                                         which have a useful life of more than one year, the cost
                                         of which constitutes capital expenditure according to a
                                         prescribed expenditure limit and capitalisation policy
                                         approved by Finance Committee. It includes all cars,
                                         station wagons, Utes, Vans, Buses and any other
                                         passenger or goods conveyancing motor vehicle. (Any
                                         revalued motor vehicles should be coded under 3156)

3131C    Motor Vehicles-Asset Clearing   This account is used only by the Asset Management
                                         System ONLY for the posting of an auto-generated
                                         AM journal arising from the addition of a new asset.
                                         The journal is an offset journal and no balance arises.




                                                                                                    Page 63 of 208
Account Description                       Glossary
3145    Other Equip/Furn at Cost          Purchases out of equipment grant of other equipment
                                          and furniture not falling within the categories of office,
                                          teaching , research, computing and motor vehicles and
                                          which have a useful life of more than one year, the cost
                                          of which constitutes capital expenditure according to a
                                          prescribed expenditure limit and capitalisation policy
                                          approved by Finance Committee. It includes all other
                                          items not falling within the categories listed above.
                                          (Any item/s revalued should be coded under 3157)


3145C    Other Equip/Furn-Asset Clearin   This account is used only by the Asset Management
                                          System ONLY for the posting of an auto-generated
                                          AM journal arising from the addition of a new asset.
                                          The journal is an offset journal and no balance arises.

3146     Musical Instruments at Cost      Purchases out of equipment grant of musical
                                          instruments which have a useful life of more than one
                                          year, the cost of which constitutes capital expenditure
                                          according to a prescribed expenditure limit and
                                          capitalisation policy approved by Finance Committee.
                                          It includes pianos, organs, guitars, violins, saxophones,
                                          clarinets, sitars, drums, etc. Any items revalued under
                                          this category should be listed under account code 3158.

3146C    Musical Instruments-Asset Clea   This account is used only by the Asset Management
                                          System ONLY for the posting of an auto-generated
                                          AM journal arising from the addition of a new asset.
                                          The journal is an offset journal and no balance arises.

3150     Office Equip at Deemed Cost      Originally revalued item/s that were reclassified as
                                          Held at Deemed Cost on 01/01/2005 pursuant to the
                                          transition to AEIFRS. Net Book Value became
                                          Deemed Cost. It includes photocopiers, projectors,
                                          telephone communication systems etc. Any additions
                                          to this category should be processed in discussion with
                                          F&BS.
3151     Research Equip at Deemed Cost    Originally revalued item/s that were reclassified as
                                          Held at Deemed Cost on 01/01/2005 pursuant to the
                                          transition to AEIFRS. Net Book Value became
                                          Deemed Cost. It includes microscopes, compressors,
                                          cameras, image enhancers, generators, magnifiers,
                                          lasers, oscilloscopes, spectrographs, digitisers, lasers,
                                          centrifigues, etc. Any additions to this category should
                                          be processed in discussion with F&BS.

3152     Teaching Equip at Deemed Cost    Originally revalued item/s that were reclassified as
                                          Held at Deemed Cost on 01/01/2005 pursuant to the
                                          transition to AEIFRS. Net Book Value became
                                          Deemed Cost. It includes video equipment, camera
                                          equipment , oscilloscopes, survey equipment, fridges
                                          and freezers, etc. Any additions to this category should
                                          be processed in discussion with F&BS.

3153     Computer Equip at Deemed Cost    Originally revalued item/s that were reclassified as
                                          Held at Deemed Cost on 01/01/2005 pursuant to the
                                          transition to AEIFRS. Net Book Value became
                                          Deemed Cost. It includes computers, computer
                                          workstations, computer system imaging, interfaces,
                                          printers, tape libraries, etc. Any additions to this
                                          category should be processed in discussion with F&BS.




                                                                                                       Page 64 of 208
Account Description                      Glossary
3156    Motor Vehicles at Deemed Cost    Originally revalued item/s that were reclassified as
                                         Held at Deemed Cost on 01/01/2005 pursuant to the
                                         transition to AEIFRS. Net Book Value became
                                         Deemed Cost. Any additions to this category should
                                         be processed in discussion with F&BS.
3157    Other Equip at Deemed Cost       Originally revalued item/s that were reclassified as
                                         Held at Deemed Cost on 01/01/2005 pursuant to the
                                         transition to AEIFRS. Net Book Value became
                                         Deemed Cost. Any additions to this category should
                                         be processed in discussion with F&BS.
3158    Musical Instr at Deemed Cost     Originally revalued item/s that were reclassified as
                                         Held at Deemed Cost on 01/01/2005 pursuant to the
                                         transition to AEIFRS. Net Book Value became
                                         Deemed Cost. It includes pianos, organs, guitars,
                                         violins, saxophones, clarinets, sitars, drums, etc. Any
                                         additions to this category should be processed in
                                         discussion with F&BS.
3159    Arts & Antiquities at val'n      Revalued item/s that were originally recorded at
                                         historical cost and categorised under Art and
                                         Antiquities. The values of such item/s are transferred
                                         from the Arts and Antiquities (at historical cost)
                                         account 3167 to Art and Antiquities valuation account
                                         3159. These revalued items are recorded regardless of
                                         value the revalued cost of which constitutes the
                                         assessed value of the items by an independent valuer as
                                         approved by Finance Committee. Any additions to this
                                         category should be processed in discussion with F&BS.


3167    Art & Antiquities at Cost        To records the acquisition/s, whether by purchase or
                                         gift, regardless of value, any works of art to the
                                         University. It includes paintings, sculptures, etchings,
                                         lithographs, etc. (Any revalued item/s should be
                                         transferred to account 3159). An Acquisition of
                                         Artwork form must be completed and forwarded to
                                         F&BS. Notification of purchase of artworks and any
                                         enquiries should be directed to F&BS. Donated
                                         artworks are also required to be advised to F&BS by
                                         completion and submission of an Acquisition of
                                         Artwork Form.
3167C   Art & Antiquities-Asset Cleari   This account is used only by the Asset Management
                                         System ONLY for the posting of an auto-generated
                                         AM journal arising from the addition of a new asset.
                                         The journal is an offset journal and no balance arises.

3170    Rare Library Materials at val    Records those library acquisitions, whether by gift,
                                         purchase or exchange, which are deemed by the
                                         Librarian to be rare and/or valuable items, and which
                                         are subject to revaluation each year. For the purchase
                                         of books, periodicals and journals refer to account
                                         5308 Books, Journals, Subscriptions and Electronic
                                         Media.
3195    WIP Equipment for Onsale         Used to record progressive payments made towards
                                         acquiring or constructing equipment (normally under
                                         contract) that once completed is then onsold to a third
                                         party. Once the equipment is fully completed and
                                         ready to transfer by sale to the receiving third party, it
                                         is then expensed via transfer of the full cost to Account
                                         5195. It includes construction of telescopes, computer
                                         work stations, etc, for onsale to a third party.




                                                                                                      Page 65 of 208
Account Description                      Glossary
3197    WIP- Plant Equipment & Artwork   Used to record progressive payments made towards
                                         acquiring or constructing equipment owned by the
                                         ANU (not for onsale) until the asset is ready for use.
                                         Once the equipment is fully installed and ready for use,
                                         it is then capitalised under the relevant category the full
                                         cost of it is transferred from this account. It includes
                                         construction of telescope, computer work station,
                                         artwork, etc.

3198    WIP Capital Construction         Used to record progressive payments made towards
                                         construction of capital buildingsuntil the asset is ready
                                         for use. Once the construction is complete and ready
                                         for use, it is then capitalised under the relevant
                                         category the full cost of it is transferred from this
                                         account. It includes construction of buildings, multi
                                         storey car parks , etc. Primarily used by F&S. F&S
                                         should discuss with F&BS whether individual projects
                                         should be capitalised or expensed with F&BS as
                                         required.
3200    Buildings @ Cost                 Used to record buildings at historical cost. Normally
                                         transferred from WIP Capital Construction account
                                         3198.
3201    Buildings @ Valuation            Used to record buildings which were originally held at
                                         historical cost and are now subsequently revalued every
                                         three years by a valuer approved by the Finance
                                         Committee. Any additions to this category should be
                                         processed in discussion with F&BS..

3202    Infrastructure @ cost            Used to record infra structure costs at historical value.
                                         Items include value of Roads, Tennis Courts,
                                         Footpaths, Septic Tanks, etc.
3203    Infrastructure @ Valuation       Used to record infra structure costs which were
                                         originally held at historical cost and are now
                                         subsequently revalued every three years by a valuer
                                         approved by the Finance Committee. Any additions to
                                         this category should be processed in discussion with
                                         F&BS.
3249    Leasehold Improvements           To record cost of refurbishment and improvements to
                                         properties leased by the ANU.
3250    Res Prop at Cost                 Used to record the value of residential properties held
                                         by the university at historical cost. Includes houses at
                                         MSSSO Housing.
3251    Resid Prop @ Valuation           Used to record houses which were originally held at
                                         historical cost and are now subsequently revalued every
                                         three years by a valuer approved by the Finance
                                         Committee. Any additions to this category should be
                                         processed in discussion with F&BS.

3300    Land at cost                     Used to record value of Land at historical cost.
3301    Crown Lease Land at Valn         Used to record Crown Lease Land which was held
                                         originally at historical cost and is now subsequently
                                         revalued every three years by a valuer approved by the
                                         Finance Committee. Any additions to this category
                                         should be processed in discussion with F&BS.

3302    Land @ Valuation                 Used to record Land which was brought to book at
                                         valuation in 2001 and is now subsequently revalued
                                         every three years by a valuer approved by the Finance
                                         Committee. Any additions to this category should be
                                         processed in discussion with F&BS.




                                                                                                       Page 66 of 208
Account Description                      Glossary
3303    NC Inv - License Agreement       Used to record the capital value of the License
                                         Agreement between the ANU and the Churchill Trust
                                         in respect of the use of Churchhill House for 20 Years
                                         to 2021. Non current portion only - Refer Account
                                         1403
3500    Financial Derivative Asset       To record positive market value of hedging instrument
                                         e.g. interest rate swaps
3607    Transferable Certificate Of De   Used to record the transactions and balance of funds
                                         invested in Transferable Certificates of Deposit ( NON-
                                         CURRENT).
3608    Unlisted Property Trusts         Used to record the transactions and balance of funds
                                         invested in Unlisted Property Trusts.
3608U   Unlisted Prop Trust-Uncalled     To record the uncalled balance or committed
                                         investment in Unlisted Property Trusts
3608V   Unlisted Property Trusts-MV      To record the unrealised market value for Unlisted
                                         Property Trusts.
3609    Listed Property Trusts           Used to record the transactions and balance of funds
                                         invested in Property Trusts.
3609V   Listed Property Trusts-MV        To record the unrealised market value for Listed
                                         Property Trusts.
3610    Investment Properties            Used to record the transactions and balance of funds
                                         invested in Direct Property.
3612    Managed Investment Funds         Used to record the transactions and balance of funds
                                         invested in managed funds (NON-CURRENT).

3612V   Managed Investment Funds-MV      To record the unrealised market value for Managed
                                         Investment Funds.
3613    Overseas Managed Investment Fu   Used to record the transactions and balance of funds
                                         invested in overseas managed funds (NON-
                                         CURRENT).
3613V   O'seas Managed Investments- MV   To record the unrealised market value for overseas
                                         managed investment funds
3614    Listed Equities/Shares           Used to record the transactions and balance of funds
                                         invested in listed equities.
3614P   Equities/Shares-Preference Sha   This account is not used/inactivate.
3614V   Listed Equity/Shares-MV          To record the unrealised market value for listed equity
                                         shares
3615    Debentures Control               Used to record the transactions and balance of funds
                                         invested in Debentures. (NON-CURRENT).
3616    Convertible Notes Control - No   Used to record the transactions and balance of funds
                                         invested in Convertible Notes. (NON-CURRENT).

3616V   Convertible Notes-MV             To record the unrealised market value for convertible
                                         notes
3617    Exchanging Instalment Notes      Used to record the transactions and balance of funds
                                         invested in Exchanging Instalment Notes (NON-
                                         CURRENT).
3618    Capital Indexed Bonds            Used to record the transactions and balance of funds
                                         invested in Capital Indexed Bonds. (NON-
                                         CURRENT).
3618V   Capital Index Bonds MV           Used to record the valuation transactions and balance
                                         of funds invested in Capital Indexed Bonds. (NON-
                                         CURRENT).
3620    S/Gov-Securities Control         Used to record the transactions and balance of funds
                                         invested in Semi-Government Securities (NON-
                                         CURRENT).
3620V   Semi-Gov Securities MV NC        To record the unrealised market value for semi-
                                         government securities (Non-Current)
3621    Principal Protected Notes        Used to record the transactions and balance of funds
                                         invested in Principal Protected Notes (NON-
                                         CURRENT).
3621V   Principal Protected Notes-MV     To record the unrealised market value for principal
                                         protected notes (Non-Current)




                                                                                                   Page 67 of 208
Account Description                       Glossary
3623    Listed Hybrid Securities Non-C    Used to record the transactions and balance of funds
                                          invested in Listed Hybrid Securities (NON-
                                          CURRENT).
3623V    Listed Hybrid Securities-NC MV   To record the unrealised market value of rlisted hybrid
                                          securities (Non- Current)
3624     Unlisted Equities/Shares         Used to record the transactions and balance of funds
                                          invested in unlisted equities.
3624U    Unlisted Equities-Uncalled       To record the uncalled balanec on a committed
                                          investment in an Unlisted Equity/Share
3624V    Unlisted Equity- Market Value    To record the unrealiesd market value for unlisted
                                          equity and shares
3625     Gov-Securities Control           Used to record the transactions and balance of funds
                                          invested in Government Securities (NON-CURRENT).

3625V    Government Securities- NC MV     To record the unrealised market value for government
                                          asset securities (Non-Current)
3626     Floating Rate Notes - NonCurr    Used to record the transactions and balance of funds
                                          invested in Floating Rate Notes (NON-CURRENT).

3626V    Floating Rate Notes-MV NC        To record the unrealised market value for floating rate
                                          notes (Non-Current)
3628     Collateralized Debt Oblig N/Cu   Used to record the transactions and balance of funds
                                          invested in Collateralized Debt Obligations (NON-
                                          CURRENT).
3628V    Collateralized Debt- MV NC       To record unrealised market value for collateralized
                                          debt obligations (Non-Current)
3630     Corporate Bonds                  Used to record the transactions and balance of funds
                                          invested in Corporate Bonds (NON-CURRENT).

3630V    Corporate Bonds- MV NC           To record the unrealised market value for corporate
                                          bonds (Non-Current)
3635     Loans Control                    Used to record loan transactions in relation to external
                                          loans receivable and loans re investment properties.

3660     Internal Loans - Non Current     Used to record the "Non-current" portion of the balance
                                          of a development bank loan.
4102     Accum Depn-Office Equip @ cost   Used to record accumulated depreciation of office
                                          equipment at cost. The provisions are made
                                          periodically over the useful life of the asset, the
                                          corresponding entries are debited as expenses. The
                                          accumulated depreciation is held in these account until
                                          asset/s is retired or sold.
4105     Accum Depn-Rsrch Equip @ cost    Used to record accumulated depreciation of research
                                          equipment at cost. The provisions are made
                                          periodically over the useful life of the asset, the
                                          corresponding entries are debited as expenses. The
                                          accumulated depreciation is held in these account until
                                          asset/s is retired or sold.
4109     Accum Depn-Teach. Equip @ cost   Used to record accumulated depreciation of teaching
                                          equipment at cost. The provisions are made
                                          periodically over the useful life of the asset, the
                                          corresponding entries are debited as expenses. The
                                          accumulated depreciation is held in these account until
                                          asset/s is retired or sold.
4111     Accum Depn-Comp. Equip @ cost    Used to record accumulated depreciation of computer
                                          equipment at cost. The provisions are made
                                          periodically over the useful life of the asset, the
                                          corresponding entries are debited as expenses. The
                                          accumulated depreciation is held in these account until
                                          asset/s is retired or sold.




                                                                                                     Page 68 of 208
Account Description                      Glossary
4131    Accum Depn-Motor Vehicles@cost   Used to record accumulated depreciation of motor
                                         vehicles at cost. The provisions are made periodically
                                         over the useful life of the asset, the corresponding
                                         entries are debited as expenses. The accumulated
                                         depreciation is held in these account until asset/s is
                                         retired or sold.
4145    Accum Depn-Other Equip @ cost    Used to record accumulated depreciation of other
                                         equipment at cost. The provisions are made
                                         periodically over the useful life of the asset, the
                                         corresponding entries are debited as expenses. The
                                         accumulated depreciation is held in these account until
                                         asset/s is retired or sold.
4146    Accum Depn-Musical Instr @cost   Used to record accumulated depreciation of musical
                                         instruments at cost. The provisions are made
                                         periodically over the useful life of the asset, the
                                         corresponding entries are debited as expenses. The
                                         accumulated depreciation is held in these account until
                                         asset/s is retired or sold.
4150    Accum Depn Office Equip at DC    Used to record accumulated depreciation of office
                                         equipment at deemed cost. The provisions are made
                                         periodically over the useful life of the asset, the
                                         corresponding entries are debited as expenses. The
                                         accumulated depreciation is held in these account until
                                         asset/s is retired or sold.
4151    Accum Depn Rsrch Equip at DC     Used to record accumulated depreciation of research
                                         equipment at deemed cost. The provisions are made
                                         periodically over the useful life of the asset, the
                                         corresponding entries are debited as expenses. The
                                         accumulated depreciation is held in these account until
                                         asset/s is retired or sold.

4152    Accum DepnTeachingEquip at DC    Used to record accumulated depreciation of teaching
                                         equipment at deemed cost. The provisions are made
                                         periodically over the useful life of the asset, the
                                         corresponding entries are debited as expenses. The
                                         accumulated depreciation is held in these account until
                                         asset/s is retired or sold.

4153    Accum Depn ComputEquip at DC     Used to record accumulated depreciation of computing
                                         equipment at deemed cost. The provisions are made
                                         periodically over the useful life of the asset, the
                                         corresponding entries are debited as expenses. The
                                         accumulated depreciation is held in these account until
                                         asset/s is retired or sold.

4156    Accum DepnMotorVehicles at DC    Used to record accumulated depreciation of motor
                                         vehicles at deemed cost. The provisions are made
                                         periodically over the useful life of the asset, the
                                         corresponding entries are debited as expenses. The
                                         accumulated depreciation is held in these account until
                                         asset/s is retired or sold.
4157    Accum Depn Other equip at DC     Used to record accumulated depreciation of other
                                         equipment at deemed cost. The provisions are made
                                         periodically over the useful life of the asset, the
                                         corresponding entries are debited as expenses. The
                                         accumulated depreciation is held in these account until
                                         asset/s is retired or sold.
4158    Accum Depn Music Instr at DC     Used to record accumulated depreciation of musical
                                         instruments at deemed cost. The provisions are made
                                         periodically over the useful life of the asset, the
                                         corresponding entries are debited as expenses. The
                                         accumulated depreciation is held in these account until
                                         asset/s is retired or sold.




                                                                                                   Page 69 of 208
Account Description                      Glossary
4196    Accum Amort Of Crown Lease Lan   Used to set off annual charge on the Crown Lease of
                                         Land until the lease is expired. At the end of the lease
                                         accumulated amortisation will equal to the value of the
                                         initial lease. The corresponding entry is normally
                                         charged against profit for each year. Includes leased
                                         crown land.
4198    Accum Amort License Agreement    Used to set off annual charge on the License
                                         Agreement in respect of the agreement between the
                                         ANU and the Churchill Trust re the use of Churchill
                                         House until 2021. At the end of the License Agreement
                                         accumulated amortisation will equal to the value of the
                                         initial agreement.
4200    Accum Depn Bldgs @ Cost          Used to record accumulated depreciation of buildings
                                         at cost. The provisions are made periodically over the
                                         useful life of the asset, the corresponding entries are
                                         debited as expenses.
4201    Accum Depn Bldgs @ Valuation     Used to record accumulated depreciation of buildings
                                         at valuation. The provisions are made periodically over
                                         the useful life of the asset, the corresponding entries
                                         are debited as expenses.
4202    Accum Depn Infrastr @ cost       Used to record accumulated depreciation of infra
                                         structure (roads, pathways, open car parks, etc) at cost.
                                         The provisions are made periodically over the useful
                                         life of the asset/s, the corresponding entries are debited
                                         as expenses.
4203    Accum Depn Infrastr @ Valn       Used to record accumulated depreciation of infra
                                         structure (roads, pathways, open car parks, etc) at
                                         valuation. The provisions are made periodically over
                                         the useful life of the asset/s, the corresponding entries
                                         are debited as expenses.
4250    Accum Depn Res Prop @ cost       Used to record accumulated depreciation of residential
                                         properties at cost. The provisions are made
                                         periodically over the useful life of the asset, the
                                         corresponding entries are debited as expenses.
4251    Accum Depn Resid Prop @ Valn     Used to record accumulated depreciation of residential
                                         properties at valuation. The provisions are made
                                         periodically over the useful life of the asset/s, the
                                         corresponding entries are debited as expenses.

4270    Prov for Impairment - UnlistSh   Non-Current (negative) asset account used to record
                                         the provision for any impairment in the value of
                                         Unlisted Shares on hand.
4272    Prov for Impair - Related Part   Non-Current (negative) Asset account used to record
                                         the provision for any impairment in the value of
                                         Interests in Related Parties on hand at balance date.

ANU     ANU
B353    Budget Unit Deficit Deferral     Account used to record centrally funded Budget Unit
                                         deficits.
D457    Shares-ANUTECH                   This account records the transactions and balance of
                                         funds invested in ANUTECH Pty Ltd.
D458    Shares-Stud.Loan Fund            This account records the transactions and balance of
                                         funds invested in Credit Union of Canberra Ltd.
D462    Idp Education Aust Ltd-Shares    This account records the transactions and balance of
                                         funds invested in Idp Education Australia Ltd.
D464    Redfern Photomics p/l cps        This account records the transactions and balance of
                                         funds invested in Redfern Photomics Pty Ltd.
D465    ATP Innovations Pty Ltd          This account records the transactions and balance of
                                         funds invested in ATPI Pty Ltd - Being Australian
                                         Technology Park Innovations Pty Ltd
D465V   ATP Innovations-MV               To record the unrealised market value for ATP
                                         Innovations Pty Ltd
D466    Seeing Machines Pty Ltd          This account records the transactions and balance of
                                         funds invested in Seeing Machines Ltd.




                                                                                                      Page 70 of 208
Account Description                      Glossary
D467    Geodynamics Ltd                  This account records the transactions and balance of
                                         funds invested in Geodynamics Ltd.
D468    ANU MTAA SVC Ltd Partnership     This account records the transactions and balance of
                                         funds invested in ANU MTAA Super Venture Capital
                                         Partnership.
D468V   ANU MTAA SVC Prtnshp-MV          To record the unrealised market value for ANU MTAA
                                         SVC Ltd Partnership
D469    ANU Connect Pty Ltd              This account records the transactions and balance of
                                         funds invested in ANU Connect Pty Ltd.
D469V   ANU Connect Pty Ltd-MV           To record the unrealised market value for ANU
                                         Connect Pty Ltd
D470    ANU MTAA SupVenCap Pty Ltd       This account records the transactions and balance of
                                         funds invested in ANU MTAA Super Venture Capital
                                         Pty Ltd.
D471    SA2 Holdings Pty Ltd             This account records the transactions and balance of
                                         funds invested in SA2 Holdings Pty Ltd (SA2 Projects
                                         Pty Ltd)
D471V   SA2 Holdings Pty Ltd Valuation   To record ANU's share of operating profits/losses from
                                         its investment in SA2 Holdings Pty Ltd (F&BS Use
                                         Only)
D472    ANU Section 68 Pty Limited       This account records the transactions and balance of
                                         funds invested in ANU Section 68 Pty Limited
D473    BRU Holdings Pty Ltd             This account records the transactions and balance of
                                         funds invested in BRU Holdings Pty Limited
D473V   BRU Holdings Pty Ltd Valuation   To record ANU's share of operating profits and losses
                                         from its investment in BRU Holdings Pty Ltd (F&BS
                                         Use Only)
D474    Wriota Pty Ltd                   This account records the transactions and balance of
                                         funds invested in Wriota Pty Limited
D474V   Wriota Pty Ltd- Market Value     To record the unrealised market value for Wriota Pty
                                         Ltd
D475    Vantage Private Equity Group     This account records the transactions and balance of
                                         funds invested in Vantage Private Equity Group
D475V   Vantage Private Equity- MV       To record the unrealised market value for Vantage
                                         Private Equity Group
D476    Arafura Timor Research Facilit   This account records the transactions and balance of
                                         funds invested in Arafura Timor Research Facility

D477    Pestat Pty Ltd                   This account records the transactions and balance of
                                         funds invested in Pestat Pty Ltd
D477V   Pestat Pty Ltd- Market Value     To record the unrealised market value for Pestat Pty
                                         Ltd
D478    Digital Core Pty Ltd             This account records the transactions and balance of
                                         funds invested in Digital Core Pty Ltd
D478U   DigitalCore PtyLtd-UncalledCap   To record the uncalled balance or committed
                                         investment in Digitalcore Laboratories Pty Ltd.
D478V   DigitalCore Lab-Valuation        To record yearly valuation movements for Digitalcore
                                         Valuation Pty Ltd




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                                                                 Finance & Business Services, Building 10C
                                                                 http://info.anu.edu.au/fbs/Publications/Chart_of_Accounts/Index.asp
                                                                 srli@anu.edu.au
                                                                 Enquiries: (02) 6125 8724
                                                                 Facsimile: (02) 6125 8797



                                             Annotated Chart of Accounts

                                                          Liabilities

Full listing of Liability Accounts

Description of transactions/items constituting Liabilities:

   Liabilities are defined as future sacrifices of economic benefits that an entity is presently obliged to make as a result of past
   transactions or events.

   Liabilities are sometimes simply defined as amounts owed by an entity to external parties.

   The University's major liabilities are classified as Payables to Employees and Suppliers.

   Payables to suppliers would include bills outstanding as at 31 December to suppliers such as ACTEWAGL, Corporate
   Express and other suppliers of goods and services.

   Payables to employees includes provisions for amounts owing in respect of Annual Leave entitlements, Long Service Leave
   entitlements, December payroll tax and other related liabilities.




                                                                                                                                       Page 85 of 208
Account Description                       Glossary
2120    Superannuationi - Unisuper        Liability account used to record HR payroll entries for
                                          employer SSAU contributions and subsequent
                                          Accounts Payable payment to UniSuper.
2122     Miscellaneous Creditor - Other   Account used for recording amounts due to
                                          miscellaneous creditors or other amounts due to
                                          persons generally.
2122A    Misc Creditor-Pcard disputed     Account used as holding account for recording
                                          disputed credit card transactions. Division of Finance
                                          & Business Services use only.
2122C    Misc Creditor CABCHARGE          Account used as holding account for recording
                                          Cabcharge Accounts Payable payment and subsequent
                                          distribution/recovery. Division of Finance & Business
                                          Use Only.
2122D    Misc Creditor-PCMS post ESP      Control account used for recording purchase card bulk
                                          payments and subsequent clearances. System
                                          generated. Division of Finance & Business Use Only.

2122F    Misc Creditor-Ampol Fuel Card    Account used as holding account for recording
                                          Cabcharge Accounts Payable payment and subsequent
                                          distribution/recovery. Division of Finance & Business
                                          Use Only.
2122L    Misc Creditors - Courier         Account used as holding account for recording
                                          University Mail internal mail/courier payments and
                                          subsequent distribution/recovery. Division of Finance
                                          & Business Use Only.
2122M    Misc Creditors Mail Recoveries   Account used as holding account for recording
                                          University external mail - Australia Post - payments
                                          and subsequent distribution/recovery. Division of
                                          Finance & Business Use Only.
2122S    Misc Cred.- Corporate Express    Account used as holding account for recording the
                                          Accounts Payable payment to the approved University
                                          stationery supplier (Corporate Express) and subsequent
                                          distribution/recovery. (F&BS Use only)

2132     Misc Creditor- Unclaimed Wages   Liability account used as holding account for
                                          unclaimed wage payments and unclaimed salaries
                                          relating to deceased estates through HR. Monies
                                          transferred after statutory period has elapsed. HR
                                          Division and Division of Finance & Business Services
                                          use only.
2142     Payroll Tax Control              Holding account used to record the Payroll tax liability
                                          generated each pay by HR. The HR posting represents
                                          what is payable via accounts payable to the various
                                          state and territory revenue offices. Payroll Tax (PRT)
                                          is usually due by the 7th of the following month,
                                          although for smaller payments, the tax may be due up
                                          to 6 months later.
2147     Misc Cred - Debtors in Credit    Account used for period end adjustments to record
                                          liability for miscellaneous University debtors which
                                          have a credit balance at period end. Used throughout
                                          the year for students residing in University
                                          accommodation.
2150A    Accrued Salaries                 Liability account used for period end accrual
                                          adjustments to record salaries earned but not posted to
                                          ledger. Used at year end for whole University but
                                          throughout the year for University Business Units.

2150P    Accrued Payroll Tax              Liability account used for period end accrual
                                          adjustments to record Payroll Tax incurred but not
                                          posted to ledger. Used at year end for whole University
                                          but throughout the year for University Business Units.




                                                                                                     Page 86 of 208
Account Description                      Glossary
2150S   Accrued Super - Employer         Liability account used for period end accrual
                                         adjustments to record employer suparrannuation
                                         incurred but not posted to ledger. Used at year end for
                                         whole University but throughout the year for
                                         University Business Units.
2150W   Accrued Workers Comp             Liability account used for period end accrual
                                         adjustments to record Workers Compensation incurred
                                         but not posted to ledger. Used at year end for whole
                                         University but throughout the year for University
                                         Business Units.
2151    Accrued Expenditure              Liability account used for period end accrual
                                         adjustments to record expenditure incurred (ie
                                         goods/services received) but not paid. Used at year end
                                         for whole University but throughout the year for
                                         University Business Units.
2160    Retention Funds                  Used as a holding account to record amounts held back
                                         (retained) from payments made to contractors (usually
                                         building contractors) as part of the defect period. When
                                         the contractual period expires and building defects
                                         have been recified an accounts payable payment is
                                         made from the holding account to the contractor.

2200    Sundry Creditors                 Ledger control account for ESP Accounts Payable
                                         module. Creditor invoices for payment are processed to
                                         appropriate expense accounts with the offset to the
                                         control until the payment is made from the bank .

2205    Loan Current                     Current liability account used to record the current
                                         component of the Indexed Annuity Bonds and External
                                         Loans. Division of Finance & Business Services Use
                                         ONLY.
2209    GST Control Account              GST Holding account used to record the net result
                                         from the BAS return. FBT payable (2590) is also
                                         included in the net result. If a refund is due the net of
                                         accounts 2209Pand 2209R are transferred in pending
                                         the receipt of monies from the ATO. If a payment was
                                         required the net of accounts 2209Pand 2209R are
                                         transferred in pending the payment of monies from the
                                         ATO via accounts payable.

2209P   GST Payments                     Control account used to record the GST paid on
                                         creditors invoices which are claimable through the
                                         BAS as GST credits.
2209R   GST Receipts                     Control account used to record the GST charged on
                                         debtors invoices which are due to the ATO through the
                                         BAS as GST debits.
2210    Withholding                      Holding account used to record the amount of tax
                                         withheld from creditor payments where no ABN has
                                         been quoted. The withheld amount is then remitted to
                                         the ATO.
2211    Loans- Internal Current (Liab)   Current liability account used to record the amount due
                                         in the current year for each of the development bank
                                         loans.
2250    Income In Advance                This account is used to record income received in
                                         advance and relating to an operating period subsequent
                                         to the current accounting period. This account is
                                         primarily used by the Division of Finance and Business
                                         Services at year end.
2250R   Refunds Clearing                 This is a clearing accounts used by the Division of
                                         Student Administration only in the processing of
                                         student fees where fee refunds are due.




                                                                                                     Page 87 of 208
Account Description                       Glossary
2251    Misc Cred- Refundable Deposits    Liability account used to record monies received from
                                          various parties, (eg students), which may represent a
                                          bond or deposit. Usually these are refundable once the
                                          party (eg student) has completed their commitment
                                          with the University.
2266     HR - Salary Rebanks/Dishonours   Holding account used by HR Division and Division of
                                          Finance & Business Services in respect of salary
                                          rebanks and dishonours.
2590     Fringe Benefits Tax Payable      Holding account used to record the amount of FBT
                                          payable on taxable benefits. Payable amounts are
                                          usually generated automatically when taxable benefits
                                          are processed in the ledger via accounts payable or
                                          journal entry. Quarterly instalments are made via the
                                          BAS, based on the previous years return. A final
                                          adjustment is made on completion of the annual return.

2600     AL Provision - Academic          Current Liability account used for period end accrual
                                          adjustments to record the value of recreation leave
                                          earned but not taken as leave for Academic Staff. Used
                                          at year end for whole University but throughout the
                                          year for University Business Units.

2601     LSL Provision Currnt- Academic   Current Liability account used for period end accrual
                                          adjustments to record the value of current long service
                                          leave earned but not taken as leave for Academic Staff.
                                          Current long service leave is based on the long service
                                          leave taken during the prior year, the remaining value
                                          is accounted for as non-current long service leave. The
                                          adjustment for current long service leave is usually
                                          only performed at year end.

2602     AL Provision - Non-Academic      Current Liability account used for period end accrual
                                          adjustments to record the value of recreation leave
                                          earned but not taken as leave for Non-Academic Staff.
                                          Used at year end for whole University but throughout
                                          the year for University Business Units.

2603     LSL Provision Currnt- Non-Acad   Current Liability account used for period end accrual
                                          adjustments to record the value of current long service
                                          leave earned but not taken as leave for Non-Academic
                                          Staff. Current long service leave is based on the long
                                          service leave taken during the prior year, the remaining
                                          value is accounted for as non-current long service
                                          leave. The adjustment for current long service leave is
                                          usually only performed at year end.

2604     Prov for Redundancies Current    Current liability account used at the end of the year to
                                          record the value of the liability owing in respect of
                                          approved employee redundancy entitlements.

2606     Provision Doubtful Debts         Current liability account used at the end of the year to
                                          record the value of debts considered unlikely to be
                                          recovered from existing debtors. The other side of the
                                          year end entry is the Doubtful Debts account 6952. The
                                          doubtful debts account is reported as an offset against
                                          the Debtors balance in the Balance Sheet.

2610     Accrued Super Crrnt - Employee   Current liability account used at the end of the year to
                                          record the value of the liability owing in respect of
                                          employee superannuation entitlements.
4205     Loan Non Current                 Non-Current liability account used to record the non-
                                          current component of the Indexed Annuity Bonds and
                                          External Loans. Division of Finance & Business
                                          Services Use ONLY.




                                                                                                     Page 88 of 208
Account Description                       Glossary
4211    Internal Loans - Non Current      Non-Current liability account used to record the
                                          balances for each of the development bank loans due
                                          except for the current year component.
4259     AccumDep-Leasehold Improvement   To record accummulated depreciation for cost of
                                          leasehold improvements over the life of the property
                                          lease.
4500     Financial Derivative Liability   To record the negative market value of hedging
                                          instrument e.g. interest rate swaps
4601     LSL Provision NC - Academic      Non-Current Liability account used for period end
                                          accrual adjustments to record the value of non-current
                                          long service leave earned but not taken as leave for
                                          Academic Staff. Non-Current long service leave is
                                          based on the value of long service leave accrued less an
                                          adjustment for the current component. The current
                                          component is based on taken during the prior year, the
                                          remaining value is accounted for as non-current long
                                          service leave. The adjustment for current long service
                                          leave is usually only performed at year end.

4602     LSL Provision NC- Non-Academic   Non-Current liability account used to record the non-
                                          current component of the adjustment applicable to
                                          oncosts for Long Service Leave for Non-Academic
                                          Staff. Division of Finance & Business Services Use
                                          Only.
4604     Prov for Redundancy - Non Curr   Non-Current liability account used to record the non-
                                          current value of the liability owing in respect of
                                          approved employee redundancy entitlements
4620     Accrued Super NC - Employee      Non-Current liability account used at the end of the
                                          year to record the value of the liability owing in respect
                                          of employee superannuation entitlements.




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                                                                 Finance & Business Services, Building 10C
                                                                 http://info.anu.edu.au/fbs/Publications/Chart_of_Accounts/Index.asp
                                                                 srli@anu.edu.au
                                                                 Enquiries: (02) 6125 8724
                                                                 Facsimile: (02) 6125 8797



                                             Annotated Chart of Accounts

                                                      Equity/Reserves

Full listing of Equity Accounts

Description of transactions/items constituting Equity/Reserves:

  Equity is defined as the residual interest of the owner(s) of an the entity and is equivalent to the Assets less the Liabilities of
  the entity.

  The University's equity is composed of Reserves and Accumulated Surpluses. Accumulated surpluses are surpluses/deficits
  resulting from previously completed accounting periods.

  Reserves would include asset revaluation reserves, special reserves of funds held for specific expenditure in the future and
  other items of this nature.




                                                                                                                                        Page 94 of 208
Account Description                       Glossary
0000    Supense Account - Journals        Balancing account for unbalanced automatic journals.
                                          Business Solutions Use Only.
0000A    Allotment Offset                 Balancing account for unbalanced automatic journals.
                                          Business Solutions Use Only.
0000B    Suspense Acct - Balancing        Balancing account for unbalanced automatic journals.
                                          Business Solutions Use Only.
0000J    Suspense Acct - Adj Ledg Only    Balancing account for Adjustment Ledger journals.
                                          F&BS - Special Purpose Funds Use Only. The
                                          Adjustment Ledger records journals required to adjust
                                          SPF Project Grant reporting at period end for external
                                          reporting purposes only. Usually records unprocessed
                                          revenue or expenses on an accrual basis. NO impact on
                                          the general ledger.

0000R    Rounding Suspense Account        Balancing account for rounding entries on payment
                                          post for foreign currency drafts. Business Solutions
                                          Use Only.
0000S    Suspense Acct - Edit Errors      Balancing account for unbalanced automatic journals.
                                          Business Solutions Use Only.
0000T    Suspense Account - Asset Tfrs    Balancing account for interunit asset transfers across
                                          business units. Business Solutions Use Only.

0001     Encumbrance Control              Balancing account for encumbrance journals.
                                          Automatically generated for encumbrance journals.
                                          Otherwise Business Solutions Use Only.
0210     Accum Results From Operations    This general reserve records the amount of
                                          accumulated surpluses and/or deficits arising from the
                                          operations of the University. F&BS use only.
0412     Special Reserve - Buildings      This special reserve created within the Control segment
                                          of the University funds building works.
0416     Self Insurance Reserve           This special reserve created within the Control segment
                                          of the University funds the cost of major repairs to
                                          dwellings and/or buildings, or minor
                                          repairs/replacements that would otherwise not be
                                          covered by insurance, or where it is deemed prudent
                                          that due to insurance excess claiming through
                                          insurance is not considered prudent.
0417     Asset Rev Reserve - Buildings    This reserve records the revaluation of property.
0419     Asset Reval Rsve - Investments   This reserve records the revaluation of investments.

04190    Reval Reserve 2010 Assets        This reserve records the revaluation of fixed interest
                                          investments maturing 2010.
04191    Reval Reserve 2011 Assets        This reserve records the revaluation of fixed interest
                                          investments maturing 2011.
04192    Reval Reserve 2012 Assets        This reserve records the revaluation of fixed interest
                                          investments maturing 2012.
04193    Reval Reserve 2013 Assets        This reserve records the revaluation of fixed interest
                                          investments maturing 2013.
04194    Reval Reserve 2014 Assets        This reserve records the revaluation of fixed interest
                                          investments maturing 2014.
04195    Reval Reserve 2005 Assets        This reserve records the revaluation of fixed interest
                                          investments maturing 2005.
04196    Reval Reserve 2006 Assets        This reserve records the revaluation of fixed interest
                                          investments maturing 2006.
04197    Reval Reserve 2007 Assets        This reserve records the revaluation of fixed interest
                                          investments maturing 2007.
04198    Reval Reserve 2008 Assets        This reserve records the revaluation of fixed interest
                                          investments maturing 2008.
04199    Reval Reserve 2009 Assets        This reserve records the revaluation of fixed interest
                                          investments maturing 2009.
0419A    Reval Reserve Fixed Interest     This reserve records the revaluation of fixed interest
                                          investments when multiple investments mature in a
                                          single year from the one issurer.




                                                                                                    Page 95 of 208
Account Description                      Glossary
0419B Reval Reserve Fixed Interest       This reserve records the revaluation of fixed interest
                                         investments when multiple investments mature in a
                                         single year from the one issurer.
0419C   Reval Reserve Fixed Interest     This reserve records the revaluation of fixed interest
                                         investments when multiple investments mature in a
                                         single year from the one issurer.
0419E   Reval Reserve Equities           This reserve records the revaluation of equities.
0419F   Reval Reserve Fixed Interest     This reserve records the revaluation of fixed interest
                                         investments when multiple investments mature in a
                                         single year from the one issurer.
0419I   Investments-Impaired             To record the impaired value for all Investment Assets

0419O   Asset Reval Rsve - Options       This reserve records the revaluation of call options for
                                         listed equities.
0419P   Reval Reserve Properties         This reserve records the revaluation of direct
                                         properties.
0420    Spec Rsrv - Research Equipment   This special reserve created within the Control segment
                                         of the University funds the cost of purchasing large
                                         items of research equipment.
0421    Spec Rsrv - Comp Equipment       This special reserve created within the Control segment
                                         of the University funds the cost of major computer
                                         equipment.
0422    Spec Rsve - Unmrc Equip          This special reserve created within the Control segment
                                         of the University funds the cost of UNMRC
                                         equipment.
0423    Spec Rsve-Electron Microscopy    This special reserve created within the Control segment
                                         of the University funds the cost of an electron
                                         microscope.
0424    Asset Reval Rsve - Artworks      This reserve records the revaluation of plant,
                                         equipment, motor vehicles and artworks.
0426    Spec Rsve -Mass Spectrom Equip   This special reserve created within the Control segment
                                         of the University funds the cost of the purchase of a
                                         Mass Spectrometer.
0438    Deferred Bldg Maintenance Res    Restricted Use: This special reserve, created within the
                                         Equity segment of the University, funds
                                         planned/budgeted expenditure on major refurbishments
                                         and deferred maintenance. Balances in this account
                                         must be supported by cash balances.

0440    Loan Repayment Reserve
0441    Equip & Furnishings Reserve      Restricted Use: This special reserve, created within the
                                         Equity segment of the University, funds the
                                         planned/budgeted replacement of major equipment and
                                         soft furnishings. Balances in this account must be
                                         supported by cash balances.
0442    Asset Reval Reserve-Land         This reserve records the revaluation of ladn
0445    Asset Reval Reserve-Crown Leas   This reserve records the revaluation of crown lease
                                         holdings.
0446    Asset Reval Resve-Rare Library   This reserve records the revaluation of rare library
                                         books.
0500    Financial Derivative Reserve     To record cumulative unrealised gains or losses on
                                         hedging instruments.
0900    Long Service Leave               This account is used as a clearing account in respect of
                                         transfers within the Long Service Leave reserve.

0901    General Contingencies            This account is used as a clearing account in respect of
                                         transfers within the General Contingency Fund.

0901S   Gen Cont-Salary Indexation       This account is used as a clearing account in respect of
                                         transfers within the General Contingency Salary
                                         Indexation Fund.
0902    Ias/Dias Dir/Strat Develop       This account is used as a clearing account in respect of
                                         transfers within the IAS/DIAS Dir/Strat Development
                                         Reserve.




                                                                                                    Page 96 of 208
Account Description                       Glossary
0904    VC's Discretionary Fund           This account is used as a clearing account in respect of
                                          transfers within the VC's Discretionary Fund.

0905     W/Compensation_Fund              This account is used as a clearing account in respect of
                                          transfers within the Workers Compensation Fund.

0906     Reserves And Provisions          This account is used as a clearing account in respect of
                                          transfers within general Reserves and Provisions.

0906I    Itsmp Interest                   This account is used as a clearing account in respect of
                                          transfers within the ITSMP Interest reserve.

0907     Directors Dowries                This account is used as a clearing account in respect of
                                          transfers within the Directors Dowries reserve.

0908     Special Research Support         This account is used as a clearing account in respect of
                                          transfers within the Special Research Support reserve.

0909     Strategic Funds                  This account is used as a clearing account in respect of
                                          transfers within the Strategic Funds reserve.

0909C    Strategic Funds-Centres          This account is used as a clearing account in respect of
                                          transfers within the Strategic Funds - Centres reserve.

0909I    Strategic Funds-IAS Perf/Plan    This account is used as a clearing account in respect of
                                          transfers within the IAS Perf/Plan reserve.

0910     DVC (Education) Contingency      This account is used as a clearing account in respect of
                                          transfers within the DVC (Education) Contingency
                                          reserve.
0911     DVC (Research) Contingency       This account is used as a clearing account in respect of
                                          transfers within the DVC (Research) Contingency
                                          reserve.
0912     Accum.Bal.Fr Prev Years          This account is used as a posting account in regard to
                                          accumulated cash surpluses/deficits.
BC19     Current Year Operating Result    Budget Class: This account records the cash result for
                                          the current year.
S4900    Surplus/Deficit Current Year     Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S5200    Adjustment to Opening Accum Re   Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S5870    Prior Year Deficit               Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
S5871    Prior Year Surplus               Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
SBC19    Current Year Operating Result    Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY
SBC20    Prior Year Cash Result           Summary Code only - THIS ACCOUNT IS NOT
                                          AVAILABLE FOR USE IN GENERAL - BSO USE
                                          ONLY




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                                                              Finance & Business Services, Building 10C
                                                              http://www.anu.edu.au/finance/manual/index.htm - 400
                                                              srli@anu.edu.au
                                                              Enquiries: (02) 6125 8724
                                                              Facsimile: (02) 6125 8797



                                          Annotated Chart of Accounts

                                           Journal Rules - ACTUALS

In processing ACTUALS journals there are a number of rules which need to be observed. ACTUALS journals are the more
common type of journals. The majority of journals processed by Business Managers and Finance Officers will be
ACTUALS journals.

1.   Journals must balance to zero. That is total debits must equal total credits.

2.   Journals must be supported by adequate documentation, which is attached by a staple (not a paper clip)

3. Journals involving expense accounts 5xxx cannot have corresponding 9xxx accounts and vice versa. This would
indicate internal recovery journals. Internal recovery journals or internal sales/purchases will normally use the 8xxx series of
account codes (credit 89xx, debit 85xx) or like to like 5xxx account codes should be used (that is, debit and credit to the
same 5xxx code). Refer points 4 and 5 for further information.

4. Journals involving the 8xxx series of accounts must balance to zero. That is the total debits to the relevant 85xx
expense accounts must equal the total credits to the corresponding 89xx income accounts.

5. Journals involving the internal 'payment' of amounts owing to University Business Units and using the 17xx series of
accounts within the T ledger must be done as ICR source journals. ACTUALS journals done on line normally default to the
ONL source, or if uploaded, to the BCH source. When processing these internal 'payment' journals to the T ledger, the ICR
source must be actively selected in the header page of the ESP journal add function.

6. Journals involving the 7xxx series of accounts must balance to zero. That is the total debits to the relevant 7xxx
accounts must equal the total credits to the corresponding 7xxx accounts.

7. Journals should be 'approved to post' by a delegated officer, other than the person creating the journal, wherever
possible.

8. Journals not finalised (that is, not approved to post) by the end of the accounting period will be automatically
deleted. It is suggested that a nominated Finance Officer within each Budget Unit run an "Unposted Journals" report (via
ESP - General Ledger - Reports - Unposted Journals) for the Budget Unit prior to period end to ensure that all Unposted
Journals are either approved to post or deleted if not longer required.

9. Completed journals together with their supporting documentation (stapled behind the journal) must be forwarded to
Finance & Business Services in a timely manner for central filing.




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                                                              Facsimile: (02) 6125 8797



                                          Annotated Chart of Accounts

                                          Journal Rules - FINANCIAL

In processing FINANCIAL journals there are a number of rules which need to be observed.

1.   Journals must balance to zero. That is total debits must equal total credits.

2. FINANCIAL journals are used to record non-cash transactions, and are normally generated by Finance & Business
Services. Business Managers and Finance Officers will normally only undertake a FINANCIAL journal under the direction
of Finance & Business Services.

3. FINANCIAL journals should not cross ledger segments. That is for example, a financial journal cannot debit an
account in the R ledger and credit an account is the S Ledger. There are mechanisms in place to assist this kind of movement
where required, and F&BS should be contacted in this situation for further advice.

4.   The coding rules applicable to ACTUALS journals also apply to FINANCIAL journals.




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                                                              Facsimile: (02) 6125 8797



                                          Annotated Chart of Accounts

                                           Journal Rules - YEAR END

In processing YEAR END journals there are a number of rules which need to be observed.

1.   Journals must balance to zero. That is total debits must equal total credits.

2. YEAR END journals are only available for a certain time period after the 31 December year end, as part of the Annual
Financial Statements preparation process. This time period is advised by Finance & Business Services at each year end.

3. When entering a YEAR END journal, the journal date MUST be changed to 31/12/xx in the initial ESP page that is
presented when 'ADD' journal is selected, or in the initial ESP page that is presented when the UPLOAD journal run control
is presented.

4. The Header Description on YEAR END journals must begin with the notation YEAR END 31/12/xx, where xx denotes
the relevant YEAR END.

5. Once the YEAR END journal is set up with a posting date of 31/12/xx, select the value of "Adjusting Entry" from the
drop down list on the journal Header page, which will ensure that the posting year for the journal is the appropriate "20xx"
year and the posting period is "998".

6. Most of the YEAR END journals processed by Budget Units will be ACTUAL journals. The FINANCIAL ledger is
normally used for reversing year-end journals involving accruals and other various non-cash transactions. Normally only
F&BS staff will be required to use the FINANCIAL ledger for YEAR END journals, or will instruct other staff within the
University accordingly.

7. When processing YEAR END journals that are required to automatically reverse, then you are required to enter this via
the Reversal hyperlink. Then select, the appropriate reversal option - normally "The beginning of the Next Period". This will
ensure that any reversals are processed within the ledger on 1/1/20xx, where 20xx denotes the calendar year subsequent to
YEAR END.

8. The coding rules applicable to ACTUALS journals also apply to YEAR END journals (such as using the ICR source
code for internal journals being payment of T ledger invoices).

9. YEAR END Journals CANNOT be done against Advance Accounts - Account Codes 1454, 1457, 1458, 1460 and
1465.

10. YEAR END Encumbrance Journals CANNOT be performed against any Accounts. Any journals of this type that are
entered will be automatically reversed.

11. Journals not finalised (that is, not approved to post) by the end of the period in January when Year End Journals are
available, as advised by F&BS as part of the Annual Financial Statements (AFS) process, will be automatically deleted. It is
suggested that a nominated Finance Officer within each Budget Unit run an "Unposted Journals" report (via ESP - General
Ledger - Reports - Unposted Journals) for the Budget Unit prior to period end to ensure that all Unposted Journals are either
approved to post or deleted if not longer required.

12. Completed journals together with their supporting documentation (stapled behind the journal) must be forwarded to
Finance & Business Services in a timely manner for central filing.

13. Year End journals should be approved by a Senior Finance Officer. If none is available within the Budget Unit, please
forward the journal to F&BS for approval by the F&BS staff member, responsible for coordination of the AFS process.




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                                                              Facsimile: (02) 6125 8797



                                          Annotated Chart of Accounts

                                        Journal Rules - STD_BUDGET

In processing STD_BUDGET journals there are a number of rules which need to be observed. STD_BUDGET journals are
journals which occur in the BUDGET ledger only. They are used to record the expected financial activity of a budget unit.
Once recorded in the system, budgets should rarely require adjusting unless there has been a change in strategic direction for
a budget unit that requires re-deployment of resources. Variances to budget should be able to be explained by Business
Managers. Areas are expected to set and input an annual budget (INITIAL and FINAL) for each calendar year in relation
to the R Fund and the T Fund. Budgets for S and Q Funds relate to each calendar year (FINAL scenario) as well as the life
of the project (TOTAL scenario).

1.   Journals must balance to zero. That is total debits must equal total credits.

2. Supporting documentation for the INITIAL budget scenario, is primarily the area or project budget. STD_BUDGET
journals amending the initial budget should be supported by explanatory documentation or narrative explanation, which is
attached by a staple (not a paper clip).

3. STD_BUDGET journals should be at natural account code level, not Budget Class level, with the exception of budget
lines to BC15 - Operating Grant, BC09 - Contingency, BC19 - Current Year Result and BC20 - Prior Year Result. For S
and Q fund budgets - BC15 and BC20 - are NOT available. S and Q funds do NOT receive BC15 - Operating Grant -
funds. Similarly, because S and Q funds are accounted for over the whole of the life of the project, BC20 - Prior Year
Result - is not relevant. S and Q funds require both FINAL (annual) and TOTAL (whole of life) budgets to be loaded for
reporting purposes. Budgets will be updated on an annual basis.

4. STD_BUDGET journals will normally affect income and related expense codes, so they will normal credit revenue
accounts and debit expense accounts.

5.   The effective date of INITIAL STD_BUDGET journals must be 01/01/xxxx.

6. A credit entry against account BC19 indicates a current year deficit and this needs to be confirmed as being covered by
carry forward cash balances.

7. F&BS will normally load INITIAL STD_BUDGET scenarios for the recurrent fund. Any subsequent movement of
BC15 or BC20 by areas must be done as both a STD_BUDGET and an ACTUALS journal. BC15 journals can only be
within the BC15 account - total Operating Grant cannot change. BC20 journals can only be within the BC20 account - total
Prior Year Result cannot change.

8.   Journals should be 'approved to post' by a delegated officer, other than the person creating the journal.

9. Journals not finalised (that is, not approved to post) by the end of the accounting period will be automatically
deleted.

10. Completed journals together with their supporting documentation (stapled behind the journal) must be forwarded to
Finance & Business Services in a timely manner for central filing.




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                                                             Facsimile: (02) 6125 8797



                                         Annotated Chart of Accounts

                Journal Rules - ENCUMBRANCES - Within the ACTUALS Ledger

In processing manual ENCUMBRANCE journals there are a number of rules which need to be observed. Manual
ENCUMBRANCE journals are used to record known commitments that have not been raised in the encumbrance ledger
through automatic encumbrances such as salary encumbrances or purchase order encumbrances. Manual ENCUMBRANCE
journals can also be used to recognise income due that has not yet been invoiced.

1. Encumbrance Journals do not need to balance. A manual encumbrance is only recognising an anticipated expense
amount or a revenue amount.

2.   Journals must be supported by adequate documentation.

3. Manual encumbrance journals MUST be manually reversed once the encumbered amount has been physically
recognised in the general ledger. That is, once the encumbered expense has been paid or the encumbered revenue has been
received, the manual encumbrance must be reversed.

4. An ENCUMBRANCE journal is created within the ACTUALS ledger, just like processing a normal journal, except that
on the HEADER page, you must select the Commitment Control hyperlink and select Encumbrance.

5.   Journals should be 'approved to post' by a delegated officer, other than the person creating the journal.

6. Journals not finalised (that is, not approved to post) by the end of the accounting period will be automatically
deleted. It is suggested that a nominated Finance Officer within each Budget Unit run an "Unposted Journals" report (via
ESP - Process Journals - Report - Unposted Journals) for the Budget Unit prior to period end to ensure that all Unposted
Journals are either approved to post or deleted if not longer required.

7.   Completed journals together with their supporting documentation ARE RETAINED at their point of origin.




                                                                                                                           Page 105 of 208
Account   Effective Status   Description                      Action
0000      Active             Supense Account - Journals
0000A     Active             Allotment Offset
0000B     Active             Suspense Acct - Balancing
0000J     Active             Suspense Acct - Adj Ledg Only    New Account
0000R     Active             Rounding Suspense Account
0000S     Active             Suspense Acct - Edit Errors
0000T     Active             Suspense Account - Asset Tfrs
0001      Active             Encumbrance Control
0010      Inactive           Asset Ex S.P.F-S18-S69           Account no longer active.
0011      Inactive           Assets Ex Projects Q18-Q69       Account no longer active.
0019      Inactive           Transfer To Uni Superannuation   Account no longer active.
0020      Inactive           Asset Ex Recurr.Funds            Account no longer active.
0088      Inactive           Assets Revaluation Reserve       Account no longer active.
0210      Active             Accum Results From Operations
0412      Active             Special Reserve - Buildings
0413      Inactive           Capital Development Reserve      Account no longer active.
0414      Inactive           Capital Reserve                  Account no longer active.
0416      Active             Self Insurance Reserve
0417      Active             Asset Rev Reserve - Buildings
0417D     Inactive           Asset Reval Reserve- Dwellings   Account no longer active. . New Account to use is 0417

0417L     Inactive           Reval Reserve - Land             Account no longer active. . New Account to use is 0442

0418      Inactive           Asset Replacement Reserve        Account no longer active.
0419      Active             Asset Reval Rsve - Investments
04190     Active             Reval Reserve 2010 Assets
04191     Active             Reval Reserve 2011 Assets
04192     Active             Reval Reserve 2012 Assets
04193     Active             Reval Reserve 2013 Assets
04194     Active             Reval Reserve 2014 Assets
04195     Active             Reval Reserve 2005 Assets
04196     Active             Reval Reserve 2006 Assets
04197     Active             Reval Reserve 2007 Assets
04198     Active             Reval Reserve 2008 Assets
04199     Active             Reval Reserve 2009 Assets
0419A     Active             Reval Reserve Fixed Interest
0419B     Active             Reval Reserve Fixed Interest
0419C     Active             Reval Reserve Fixed Interest
0419E     Active             Reval Reserve Equities
0419F     Active             Reval Reserve Fixed Interest
0419I     Active             Investments-Impaired
0419O     Active             Asset Reval Rsve - Options
0419P     Active             Reval Reserve Properties
0420      Active             Spec Rsrv - Research Equipment
0421      Active             Spec Rsrv - Comp Equipment
0421I     Inactive           ITSC/HPCC Reserve                Account no longer active. . New Account to use is 0421

0421N     Inactive           Network Reserve                  Account no longer active. . New Account to use is 0421

0422      Active             Spec Rsve - Unmrc Equip
0423      Active             Spec Rsve-Electron Microscopy
0424      Active             Asset Reval Rsve - Artworks
0425      Inactive           Spec Rsve - Accelerat Equip      Account no longer active. . New Account to use is 0420

0426      Active             Spec Rsve -Mass Spectrom Equip
0427      Inactive           Spec Rsve - Workers Comp         Account no longer active.
0429      Inactive           Spec Rsve-FFPay Stud -Cap.Cont   Account no longer active.
0430      Inactive           Spec Rsve - Technology Commerc   Account no longer active.
0431      Inactive           Spec Rsve-Facult Debt Reductn    Account no longer active. Inactivated in 2008 - currently
                                                              not in use - can be reactivated if require
0432      Inactive           Spec Rsve-Restruct & Staff Dev   Account no longer active.
0433      Inactive           Spec Rsve - Salary Indexation    Account no longer active.
0434      Inactive           Spec Rsve - Rsbs                 Account no longer active.
0435      Inactive           Spec Rsve - Jcsmr                Account no longer active.
0436      Inactive           Spec Rsve - Rspacs               Account no longer active.




                                                                                                                          Page 106 of 208
Account Effective Status Description                      Action
0437    Inactive         Spec Rsve - GSF Capital Compon   Account no longer active. . New Account to use is 0412

0438     Active          Deferred Bldg Maintenance Res
0439     Inactive        Equipment Replacement Reserve    Account no longer active. Inactivated in 2007 and
                                                          amalgamated with Account 0441 - renamed to Equipme
0440     Active          Loan Repayment Reserve           Account has never been action in ESP Fin.
0441     Active          Equip & Furnishings Reserve      Account name amended. Equipment & Furnishings reserves
                                                          amalgamated into one reserve in 2007.
0442     Active          Asset Reval Reserve-Land
0444     Inactive        Spec Rsve - Loan Redemp (Prkg)   Account no longer active.
0445     Active          Asset Reval Reserve-Crown Leas
0446     Active          Asset Reval Resve-Rare Library
0500     Active          Financial Derivative Reserve
0900     Active          Long Service Leave
0901     Active          General Contingencies
0901S    Active          Gen Cont-Salary Indexation
0902     Active          Ias/Dias Dir/Strat Develop
0903     Inactive        CLOSED - Equipment Grant         Account no longer active. Account no longer in use
0904     Active          VC's Discretionary Fund
0905     Active          W/Compensation_Fund
0906     Active          Reserves And Provisions
0906I    Active          Itsmp Interest
0907     Active          Directors Dowries
0908     Active          Special Research Support
0909     Active          Strategic Funds
0909C    Active          Strategic Funds-Centres
0909I    Active          Strategic Funds-IAS Perf/Plan
0910     Active          DVC (Education) Contingency
0911     Active          DVC (Research) Contingency
0912     Active          Accum.Bal.Fr Prev Years
0913     Inactive        Transfers Control                Account no longer active.
0914     Inactive        DVC Contingency                  Account no longer active.
0915     Inactive        PVC (AD&IS) Contingency          Account no longer active.
1000     Active          Bank Account-Nat Aust Bank
1000C    Active          Bank Account-NAB Reconciliatio
1001     Inactive        Invalid - Bank.Ctb London(000-   Account no longer active. Account has never been action in
                                                          ESP Fin
1002     Active          Bank Account-NAB USD Account
1003     Active          Westpac Bank
1004A    Inactive        Ausaid ADS Special A/c-Asset     Account no longer active.
1004L    Inactive        Ausaid ADS Special A/c-Liabil    Account no longer active.
1005     Active          Bank Account-Credit Union Cbr
1006     Active          Bank Account- Bank of America
1007     Active          Service One Banking
1008     Inactive        Invalid - Ita Salaries Imprest   Account no longer active. Account has never been action in
                                                          ESP Fin
1009     Inactive        Salaries Imprest                 Account no longer active.
1013     Inactive        Siding Spring Lodge(000-019)Ct   Account no longer active.
1015     Inactive        N.A.S.S.(800-124)Ctb Casuarina   Account no longer active.
1016     Inactive        Gen.Bank-Drafts Drawn            Account no longer active.
1017     Inactive        Gen.Bank-A$ Cheques Drawn        Account no longer active.
1018     Inactive        ITA Lotteries Account            Account no longer active.
1030     Inactive        Suva Hse Operating ANZ Suva      Account no longer active.
1033     Inactive        N.G.S.S. Unit(000-070)Pngbankc   Account no longer active.
1035     Inactive        Bank Ctb-C'Wealth Super Fund(9   Account no longer active.
1037     Inactive        Bank Ctb-Superannuation Fund O   Account no longer active.
1038     Inactive        Bank Ctb-Endowment Funds(900-0   Account no longer active.
1039     Inactive        CRC Greenhouse Acc Holding Act   Account no longer active.
1040     Inactive        ANU Population Devel Cambodia    Account no longer active.
1050     Active          Petty Cash Imprest Control
1050P    Inactive        Postage Imprest                  Account no longer active. Use 1050
1050T    Inactive        Temporary Float Brick Refunds    Account no longer active. Use 1050
1051     Inactive        Miscellaneous Imprests           Account no longer active.
1100     Inactive        Invalid - Postage Imprest        Account no longer active. Account has never been action in
                                                          ESP Fin




                                                                                                                       Page 107 of 208
Account Effective Status Description                       Action
1101    Inactive         Invalid - Petty Cash Imprest      Account no longer active. Account has never been action in
                                                           ESP Fin
1102     Active           Change Float
1102A    Inactive         Change Float                     Account no longer active. . New Account to use is 1102

1102B    Inactive         Change Float-Cashier No.1        Account no longer active. . New Account to use is 1102

1102C    Inactive         Change Float-Bottleshop          Account no longer active. . New Account to use is 1102

1102D    Inactive         Change Float-Bistro No.1         Account no longer active. . New Account to use is 1102

1102E    Inactive         Change Float-Bistro No.2         Account no longer active. . New Account to use is 1102

1102F    Inactive         Change Float-Cellar Bar          Account no longer active. . New Account to use is 1102

1102G    Inactive         Change Float B&G Hall Office     Account no longer active.
1102H    Inactive         Bar Float B&G Hall               Account no longer active.
1102I    Inactive         Change Float Bruce Hall          Account no longer active.
1102J    Inactive         Buttery Float Bruce Hall         Account no longer active.
1102K    Inactive         Telephone Float B&G Hall         Account no longer active.
1102L    Inactive         Library Float B&G Hall           Account no longer active.
1103     Inactive         Invalid - Cashiers Float No.1    Account no longer active. Account has never been action in
                                                           ESP Fin
1104     Inactive         Invalid - Bottleshop Float       Account no longer active. Account has never been action in
                                                           ESP Fin
1105     Inactive         Invalid - Bistro Float No1       Account no longer active. Account has never been action in
                                                           ESP Fin
1106     Inactive         Invalid - Bistro Float No2       Account no longer active. Account has never been action in
                                                           ESP Fin
1109     Inactive         Invalid - Cellar Bar Float       Account no longer active. Account has never been action in
                                                           ESP Fin
1110     Inactive         Invalid - Breakfast Float        Account no longer active. Account has never been action in
                                                           ESP Fin
1111     Inactive         Invalid - Bar Float              Account no longer active. Account has never been action in
                                                           ESP Fin
1113     Inactive         Invalid - Canteen Float          Account no longer active. Account has never been action in
                                                           ESP Fin
1114     Inactive         Invalid - Buttery Float          Account no longer active. Account has never been action in
                                                           ESP Fin
1115     Inactive         Invalid - Telephone Float        Account no longer active. Account has never been action in
                                                           ESP Fin
1116     Inactive         Invalid - Library Float          Account no longer active. Account has never been action in
                                                           ESP Fin
1122     Inactive         Invalid - Bond Refund Imprest    Account no longer active.
1190     Inactive         Accumulated Surplus/Deficit      Account no longer active.
1198     Inactive         Invalid - Central Cash Control   Account no longer active. Account has never been action in
                                                           ESP Fin
1199     Inactive         Cash Ownership                   Account no longer active. Account has never been action in
                                                           ESP Fin
13999    Inactive         End of Year Adjustments          Account no longer active. Account has never been action in
                                                           ESP Fin
1403     Active           Current Investment-License Agr
1436     Inactive         Prepaid Insurance                Account no longer active. . New Account to use is 1550

1436F    Inactive         Prepaid Insurance-Fees           Account no longer active.
1436Q    Inactive         Prepaid Insurance-Projects       Account no longer active.
1436R    Inactive         Prepaid Insurance-Recurrent      Account no longer active.
1436S    Inactive         Prepaid Insurance-Spf            Account no longer active.
1436T    Inactive         Prepaid Insurance-Recurrent      Account no longer active.
1437     Inactive         ESPHR W/Comp Posting Errors      Account no longer active. . New Account to use is 1550

1450     Active           Loans- Staff
1450O    Inactive         Loan Ottmann                     Account no longer active.
1450T    Inactive         Loan Trounson                    Account no longer active.
1454     Active           Equipment Advances




                                                                                                                        Page 108 of 208
Account   Effective Status   Description                      Action
1455      Active             Purchase Card Advances
1457      Active             Other Advances
1457R     Inactive           Other Advance Recovery           Account no longer active.
1458      Inactive           Subject Advances                 Account no longer active. . New Account to use is 1457

1460      Active             Travel Advances
1465      Active             Field And Survey Advances
1550      Active             Prepaid Expenditure
1600      Inactive           Job Cost/Stores A.P.S Control    Account no longer active.
1601      Inactive           Job Cost W.I.P                   Account no longer active. Account has never been action in
                                                              ESP Fin
1602      Inactive           Job Cost Control                 Account no longer active. Account has never been action in
                                                              ESP Fin
1606      Active             Inventory-Consumables
1607      Inactive           Store Stock Putaway Clearing     Account no longer active. Change to ESP Inventory System
                                                              inventory accounting - The use of Store Sto
1635      Active             Loans- External Current
1655      Inactive           Invalid - Stocks Sundry          Account no longer active. Account has never been action in
                                                              ESP Fin
1659      Active             Inventory- Held for Sale
1659A     Inactive           Stock - Accomodation             Account no longer active.
1659B     Inactive           Stock-Misc. at Bruce Hall        Account no longer active.
1659E     Inactive           Stock - Food - Exhibition Ctr    Account no longer active.
1659F     Inactive           Stock - Food                     Account no longer active. . New Account to use is 1659

1659G     Inactive           Stock-Misc. at B&G Hall          Account no longer active.
1659K     Inactive           Stock - Liquor                   Account no longer active. see 1659L
1659L     Inactive           Stock - Liquor                   Account no longer active. . New Account to use is 1659

1659M     Inactive           Stock - Miscellaneous            Account no longer active. . New Account to use is 1659

1659S     Inactive           Stock-Bulk Store                 Account no longer active.
1660      Inactive           Invalid - Stocks Foodstuffs      Account no longer active. Account has never been action in
                                                              ESP Fin
1660L     Inactive           Lodge Food Stocks                Account no longer active. Account has never been action in
                                                              ESP Fin
1661      Inactive           Invalid - Stocks Liquor          Account no longer active. Account has never been action in
                                                              ESP Fin
1661B     Inactive           Liquor Stocks At Bruce Hall      Account no longer active. Account has never been action in
                                                              ESP Fin
1661G     Inactive           Liquor Stocks At B&G Hall        Account no longer active. Account has never been action in
                                                              ESP Fin
1661S     Inactive           Bulk Store Stock                 Account no longer active. Account has never been action in
                                                              ESP Fin
1662      Inactive           Invalid - Stocks Canteen         Account no longer active. Account has never been action in
                                                              ESP Fin
1710      Inactive           Restricted Funds In Debit        Account no longer active.
1720      Inactive           Debtors - From Outside Bodies    Account no longer active.
1720B     Inactive           Uni Preschool Children           Account no longer active.
1720I     Inactive           No description available         Account no longer active.
1720K     Inactive           No description available         Account no longer active.
1720P     Inactive           No description available         Account no longer active.
1770      Active             Accounts Receivable Control
1770B     Active             Accounts Receiv Pymnt Control
1778      Inactive           Invalid - Sundry Debts In Cred   Account no longer active. Account has never been action in
                                                              ESP Fin
1784      Inactive           Invalid - Sundry Debtor-Payrol   Account no longer active. Account has never been action in
                                                              ESP Fin
1784R     Inactive           Recoveries Sundry Debtor - Pay   Account no longer active. Account has never been action in
                                                              ESP Fin
1785      Inactive           AP Recoveries                    Account no longer active. Account no longer in use.
1785U     Inactive           Aust Univ Centre Recoveries      Account no longer active.
1786      Active             Debtors-Miscellaneous
1786A     Inactive           Debtors-AMEX Debtor Receipts     Account no longer active. . New Account to use is 1786




                                                                                                                           Page 109 of 208
Account Effective Status Description                      Action
1786D Inactive           Debtors-Diners Club Account      Account no longer active. . New Account to use is 1786

1786E    Inactive        Debtors-Miscellaneous Eftpos     Account no longer active. . New Account to use is 1786

1786F    Inactive        Debtors-Delegate's Advance       Account no longer active.
1786M    Inactive        Debtors-Missing Banking          Account no longer active.
1786P    Active          Debtors-Payroll Recovery
1786R    Inactive        Debtors-PSS - Partial Recov      Account no longer active.
1787     Active          Debtors- Salary Overpayment      New Account - For use by HR and F&BS Only
1787F    Active          Debtors-Scholars Overpymnt FT    New Account - For use by HR and F&BS Only
1787P    Active          Debtors-Scholars Overpymnt PT    New Account - For use by HR and F&BS Only
1788     Active          Debtors-Salary Advances          New Account - For use by HR and F&BS Only
1789     Inactive        Invalid-Provisn Doubtful Debts   Account no longer active. Account has never been action in
                                                          ESP Fin
1790     Inactive        Debtors-Rental                   Account no longer active.
1790L    Inactive        Debtors-Liversidge Court         Account no longer active.
1791     Active          Accrued Income
1792     Inactive        Tenant Bonds Owing               Account no longer active.
1793     Active          Debtors - Fees Sponsored
1794     Active          Debtors - Fees Unsponsored
1800     Active          S/Term Money Market Control
1805     Active          Promissory Notes
1806     Active          NCD Maturity <= 90 days
1807     Active          Term Deposits >90 Days
1808     Active          Bank Bills Maturity<=90 days
1809     Active          Term Deposits <= 90 Days
1810     Active          Foreign Currency Deposits
1810O    Inactive        Overseas Cash On Deposit         Account no longer active.
1811     Active          BAB Maturity>90 days
1812     Active          NCD Maturity > 90 days
1815     Active          Debentures Current
1820     Active          Corporate Bonds
1820V    Active          Corporate Bonds- MV-Current As
1823     Active          Listed Hybrid Securities - Cur
1823V    Active          Listed Hybrid Sec-MV-Currnt As
1826     Active          Float/Var Rate Notes Current
1826V    Active          Floating Rate Notes-MV-Current
1828     Active          Collateralized Debt Oblig Curr
1828V    Active          Collateralized Debt-MV Current
1829     Inactive        Morgage Principal Current        Account no longer active.
1830     Active          Semi-Government
1830V    Active          Semi-Gov Securities-MV-Current
1837     Active          Accrued Interest-Control
1852     Active          LTIP-Contributions Made To
1852V    Inactive        LTIP-Revaluation                 Account no longer active.
1853     Active          LTIP-Contributions Received
1853V    Inactive        LTIP Revaluation                 Account no longer active.
1854     Inactive        LTIP-Contributio To LTIP-Reval   Account no longer active.
1857     Active          Corpus - Base
1857C    Active          Corpus - Control
1857P    Active          Corpus - Preservation
1858     Active          Investment - Revaluation
1858C    Active          Investment - Control
1859     Active          LTIP - Matched Corpus Accounts
1859P    Active          LTIP-MCA Corpus Preservation
1860     Active          Internal Loans -Current
2000     Inactive        Rec Grant In Advance             Account no longer active.
2114     Inactive        Comm-Super Fund                  Account no longer active.
2115     Inactive        Anu-Fssu                         Account no longer active.
2116     Inactive        Tess Special Part C              Account no longer active.
2117     Inactive        Pss (Public Service Sector) Su   Account no longer active.
2119     Inactive        Invalid - Super Clearing Acct    Account no longer active. Account has never been action in
                                                          ESP Fin
2119P    Inactive        Super Clearing A/C Payroll       Account no longer active. Account has never been action in
                                                          ESP Fin




                                                                                                                       Page 110 of 208
Account Effective Status Description                      Action
2120    Active           Superannuationi - Unisuper
2120E Inactive           Unisuper                         Account no longer active. . New Account to use is 2120

2120M    Inactive        Unisuper                         Account no longer active. . New Account to use is 2120

2120P    Inactive        Unisuper                         Account no longer active. . New Account to use is 2120

2120V    Inactive        Unisuper                         Account no longer active. . New Account to use is 2120

2121     Inactive        Tert.Edu.Super Scheme            Account no longer active.
2121A    Inactive        Tess                             Account no longer active.
2121E    Inactive        Tess                             Account no longer active.
2121I    Inactive        Tess Super-Irregular Contribut   Account no longer active.
2121P    Inactive        TESS Payments (Use 2121)         Account no longer active.
2121V    Inactive        Tess                             Account no longer active.
2122     Active          Miscellaneous Creditor - Other
2122A    Active          Misc Creditor-Pcard disputed
2122B    Inactive        Misc Creditor-Bruce Hall Resid   Account no longer active.
2122C    Active          Misc Creditor CABCHARGE
2122D    Active          Misc Creditor-PCMS post ESP
2122F    Active          Misc Creditor-Ampol Fuel Card
2122G    Inactive        Misc Creditor-Burton Garran Re   Account no longer active.
2122I    Inactive        Misc Creditor-AIS Media-advert   Account no longer active.
2122L    Active          Misc Creditors - Courier
2122M    Active          Misc Creditors Mail Recoveries
2122P    Inactive        Residents Amenities Fund         Account no longer active.
2122Q    Inactive        Corp Express Stationery Recov    Account no longer active.
2122R    Inactive        Misc Creditor-Residents Assoc    Account no longer active. . New Account to use is 2122

2122S    Active          Misc Cred.- Corporate Express
2122T    Inactive        Student Social Club Fund         Account no longer active.
2122U    Inactive        Wine Society                     Account no longer active.
2122V    Inactive        Senior Common Room Residents     Account no longer active.
2122W    Inactive        Misc Creditor-Womens Office      Account no longer active.
2123     Inactive        3% Pss Csf Superannuation        Account no longer active.
2123C    Inactive        CSS Super                        Account no longer active.
2123P    Inactive        PSS Super                        Account no longer active.
2124     Inactive        Unclaimed 3% Csf Productivity    Account no longer active.
2125A    Inactive        Superannuation - Techinoz Fund   Account no longer active.
2125B    Inactive        Superannuation - AGEST S&FT      Account no longer active.
2125C    Inactive        Superannuation - LATIMER SF      Account no longer active.
2125D    Inactive        Superannuation - RECRUIT SF      Account no longer active.
2125E    Inactive        Superannuation - JB Gibson SF    Account no longer active.
2130     Inactive        Investment Creditor (FMR ONLY)   Account no longer active.
2131     Inactive        Unidentified Receipts            Account no longer active.
2131A    Inactive        Unidentified Receipts - Amex     Account no longer active.
2132     Active          Misc Creditor- Unclaimed Wages
2133     Inactive        Unclaim Sal-Deceased Estates     Account no longer active. . New Account to use is 2132

2142     Active          Payroll Tax Control
2142A    Inactive        Payroll Tax Payable On FBT       Account no longer active.
2142X    Inactive        Pay/Tax Free Threshold Hold Ac   Account no longer active.
2143     Inactive        ESPHR P/Tax Posting Errors       Account no longer active. . New Account to use is 2142

2147     Active          Misc Cred - Debtors in Credit
2150     Inactive        Accrued Salaries & Related       Account no longer active.
2150A    Active          Accrued Salaries
2150P    Active          Accrued Payroll Tax
2150S    Active          Accrued Super - Employer
2150W    Active          Accrued Workers Comp
2151     Active          Accrued Expenditure
2160     Active          Retention Funds
2165     Inactive        Invalid - Library Deposits       Account no longer active. Account has never been action in
                                                          ESP Fin
2166     Inactive        PAYG Tax Control                 Account no longer active.




                                                                                                                       Page 111 of 208
Account Effective Status Description                      Action
2200    Active           Sundry Creditors
2201    Inactive         Invalid-Foreign Exch Hedg        Account no longer active. Account has never been action in
                                                          ESP Fin
2202     Inactive        Loan To Mba Program              Account no longer active. Account has never been action in
                                                          ESP Fin
2205     Active          Loan Current
2207     Inactive        Prescrib Pymnts Tax Liabil       Account no longer active.
2208     Inactive        Withholding Tax - Interest & R   Account no longer active.
2209     Active          GST Control Account
2209P    Active          GST Payments
2209R    Active          GST Receipts
2210     Active          Withholding
2210F    Inactive        Withholding-Foreign              Account no longer active. . New Account to use is 2210

2211     Active          Loans- Internal Current (Liab)
2211R    Inactive        Internal Loans - Repayments      Account no longer active. . New Account to use is 2211

2213     Inactive        Invalid - NAB Loan Council       Account no longer active.
2249     Inactive        Unspent Grants to be Rec Comm    Account no longer active.
2250     Active          Income In Advance
2250A    Inactive        No description available         Account no longer active.
2250B    Inactive        Bagma In Advance - B & G Hall    Account no longer active.
2250C    Inactive        Bruce Hall Rent In Advance       Account no longer active.
2250D    Inactive        HECS Deferred                    Account no longer active. . New Account to use is 2250

2250E    Inactive        HECS Exemptions                  Account no longer active. . New Account to use is 2250

2250G    Inactive        Income in Advance includg GST    Account no longer active.
2250H    Inactive        Magistrates Pymts-Fines>1/7/00   Account no longer active.
2250P    Inactive        Income In Advance - Phone Rent   Account no longer active.
2250R    Active          Refunds Clearing
2250U    Inactive        HECS Up-Front Discount           Account no longer active. . New Account to use is 2250

2251     Active          Misc Cred- Refundable Deposits
2251A    Inactive        Refundable Deposit-Returns       Account no longer active.
2251C    Inactive        Conference Deposits              Account no longer active.
2251G    Inactive        Refundable Deposits-B&G          Account no longer active.
2251I    Inactive        Income Incl Charges And Commis   Account no longer active.
2251T    Inactive        Refundable Deposit-Tenant Bond   Account no longer active.
2252     Inactive        Invalid - Tenant Bonds Assesse   Account no longer active. Account has never been action in
                                                          ESP Fin
2253     Inactive        Invalid - Key Deposit            Account no longer active. Account has never been action in
                                                          ESP Fin
2256     Inactive        Invalid - Res.Association Fund   Account no longer active.
2256B    Inactive        Bruce Hall Resident Assocn       Account no longer active.
2256G    Inactive        B & G Hall Resident Assocn       Account no longer active.
2256S    Inactive        Senior Common Room Residents     Account no longer active.
2257     Inactive        Invalid - Staff Amenities Fund   Account no longer active. Account has never been action in
                                                          ESP Fin
2258     Inactive        Invalid- Stud.Social Club Fund   Account no longer active. Account has never been action in
                                                          ESP Fin
2259     Inactive        Invalid - Res.Amenities Fund     Account no longer active. Account has never been action in
                                                          ESP Fin
2260     Inactive        Invalid - Nsw Tenancy Bonds      Account no longer active. Account has never been action in
                                                          ESP Fin
2265     Inactive        Salaries Clearing Imprest Acco   Account no longer active.
2266     Active          HR - Salary Rebanks/Dishonours   New Account - Divisions of HR and F&BS use Only
2270     Inactive        Salaries paid in advance         Account no longer active.
2585     Inactive        Invalid Fbt Motor Veh Pyble      Account no longer active. Account has never been action in
                                                          ESP Fin
2588     Inactive        Invalid Fbt Accomm Pyble         Account no longer active. Account has never been action in
                                                          ESP Fin
2590     Active          Fringe Benefits Tax Payable
2590I    Inactive        Fbt Holding Hash                 Account no longer active.
2600     Active          AL Provision - Academic




                                                                                                                       Page 112 of 208
Account   Effective Status   Description                      Action
2601      Active             LSL Provision Currnt- Academic
2602      Active             AL Provision - Non-Academic
2603      Active             LSL Provision Currnt- Non-Acad
2604      Active             Prov for Redundancies Current
2606      Active             Provision Doubtful Debts
2610      Active             Accrued Super Crrnt - Employee
3102      Active             Office Equipment at Cost
3102B     Inactive           Off Equip:Bruce Hall             Account no longer active.
3102C     Active             Office Equip-Asset Clearing
3102G     Inactive           Off Equip:Burton & Garran        Account no longer active.
3102P     Inactive           Existing Assets Replace Prov     Account no longer active.
3105      Active             Research Equipment at Cost
3105C     Active             Research Equip-Asset Clearing
3105D     Inactive           Id 08 Resrch Equip               Account no longer active.
3105M     Inactive           Research Equip - Major Items     Account no longer active.
3109      Active             Teaching Equipment at Cost
3109C     Active             Teaching Equip-Asset Clearing
3109R     Inactive           Tech Eq                          Account no longer active.
3111      Active             Computer Equipment at Cost
3111A     Inactive           Computer Equip-H&G Block         Account no longer active.
3111B     Inactive           No description available         Account no longer active.
3111C     Active             Computer Equip-Asset Clearing
3111E     Inactive           Id09 Comp Equip Inv              Account no longer active.
3111G     Inactive           Comp Equip:Burton & Garran       Account no longer active.
3111M     Inactive           Computer Equip - Major Items     Account no longer active.
3111P     Inactive           Existing Assets Replace Prov     Account no longer active.
3111R     Inactive           Computer Equip - Recov           Account no longer active.
3114      Inactive           Computing Network Equip.         Account no longer active.
3129      Inactive           Cleaning Equipment               Account no longer active.
3129B     Inactive           Clng Equip:Bruce Hall            Account no longer active.
3129G     Inactive           Clng Equip:Burton & Garran       Account no longer active.
3131      Active             Motor Vehicles at Cost
3131C     Active             Motor Vehicles-Asset Clearing
3131D     Inactive           Id08 Motor Vehicles              Account no longer active.
3131G     Inactive           Motor Vehicle-Burton & Garran    Account no longer active.
3145      Active             Other Equip/Furn at Cost
3145B     Inactive           Oth Eq/Furn:Bruce Hall           Account no longer active.
3145C     Active             Other Equip/Furn-Asset Clearin
3145G     Inactive           Oth Eq/Furn:Burton & Garran      Account no longer active.
3145P     Inactive           Existing Assets Replace Prov     Account no longer active.
3145R     Inactive           Other Equipment-Vivaldis         Account no longer active.
3146      Active             Musical Instruments at Cost
3146C     Active             Musical Instruments-Asset Clea
3150      Active             Office Equip at Deemed Cost
3151      Active             Research Equip at Deemed Cost
3152      Active             Teaching Equip at Deemed Cost
3153      Active             Computer Equip at Deemed Cost
3154      Inactive           Network Equip at valuation       Account no longer active.
3155      Inactive           Cleaning Equip at valuation      Account no longer active.
3156      Active             Motor Vehicles at Deemed Cost
3157      Active             Other Equip at Deemed Cost
3158      Active             Musical Instr at Deemed Cost
3159      Active             Arts & Antiquities at val'n
3167      Active             Art & Antiquities at Cost
3167B     Inactive           Art & Antiquities-Bruce Hall     Account no longer active.
3167C     Active             Art & Antiquities-Asset Cleari
3167G     Inactive           Art & Antiquities-Burton&Garra   Account no longer active.
3170      Active             Rare Library Materials at val
3195      Active             WIP Equipment for Onsale
3196      Inactive           Plant & Equip Leased             Account no longer active.
3197      Active             WIP- Plant Equipment & Artwork
3198      Active             WIP Capital Construction
3198A     Inactive           Acton - Liversidge Court Refur   Account no longer active.
3198B     Inactive           No description available         Account no longer active.
3198C     Inactive           WIP Carpk MSO Explor             Account no longer active.




                                                                                          Page 113 of 208
Account   Effective Status   Description                      Action
3198G     Inactive           No description available         Account no longer active.
3198H     Inactive           WIP-Liversidge Crt New Units     Account no longer active.
3198L     Inactive           WIP-Landscap MSO Explorat        Account no longer active.
3198U     Inactive           Office Refurbishment             Account no longer active.
3199      Inactive           Work in Progress Artworks        Account no longer active. . New Account to use is 3197

3200      Active             Buildings @ Cost
3201      Active             Buildings @ Valuation
3202      Active             Infrastructure @ cost
3203      Active             Infrastructure @ Valuation
3249      Active             Leasehold Improvements
3250      Active             Res Prop at Cost
3251      Active             Resid Prop @ Valuation
3300      Active             Land at cost
3300C     Inactive           Land @ Cost-Coonabarabran        Account no longer active. . New Account to use is 3300

3300M     Inactive           Land @ Cost-Mongarlowe           Account no longer active. . New Account to use is 3300

3301      Active             Crown Lease Land at Valn
3302      Active             Land @ Valuation
3302C     Inactive           Land at Valn - Coonabarabran     Account no longer active. . New Account to use is 3302

3302M     Inactive           Land at Valn - Mangarlowe        Account no longer active. . New Account to use is 3302

3303      Active             NC Inv - License Agreement
3500      Active             Financial Derivative Asset
3607      Active             Transferable Certificate Of De
3608      Active             Unlisted Property Trusts
3608U     Active             Unlisted Prop Trust-Uncalled
3608V     Active             Unlisted Property Trusts-MV
3609      Active             Listed Property Trusts
3609V     Active             Listed Property Trusts-MV
3610      Active             Investment Properties
3610C     Inactive           Invest Prop-Capital Improvemen   Account no longer active. . New Account to use is 3610

3610R     Inactive           Invest Prop-Right Of Occupancy   Account no longer active. . New Account to use is 3610

3610V     Inactive           Investment Prop-Valuation        Account no longer active. . New Account to use is 3610

3611      Inactive           Stapled Securities               Account no longer active.
3612      Active             Managed Investment Funds
3612V     Active             Managed Investment Funds-MV
3613      Active             Overseas Managed Investment Fu
36138     Inactive           Health & Aged Care Exp. Advice   Account no longer active.
3613M     Inactive           State Street Malaysia            Account no longer active.
3613V     Active             O'seas Managed Investments- MV
3614      Active             Listed Equities/Shares
3614P     Active             Equities/Shares-Preference Sha
3614V     Active             Listed Equity/Shares-MV
3615      Active             Debentures Control
3616      Active             Convertible Notes Control - No
3616V     Active             Convertible Notes-MV
3617      Active             Exchanging Instalment Notes
36172     Inactive           Suncorp Metway Exch Series 2     Account no longer active.
3618      Active             Capital Indexed Bonds
3618V     Active             Capital Index Bonds MV
3620      Active             S/Gov-Securities Control
3620V     Active             Semi-Gov Securities MV NC
3621      Active             Principal Protected Notes
3621V     Active             Principal Protected Notes-MV
3623      Active             Listed Hybrid Securities Non-C
3623V     Active             Listed Hybrid Securities-NC MV
3624      Active             Unlisted Equities/Shares
3624U     Active             Unlisted Equities-Uncalled
3624V     Active             Unlisted Equity- Market Value




                                                                                                                       Page 114 of 208
Account   Effective Status   Description                      Action
3625      Active             Gov-Securities Control
3625V     Active             Government Securities- NC MV
3626      Active             Floating Rate Notes - NonCurr
3626V     Active             Floating Rate Notes-MV NC
3628      Active             Collateralized Debt Oblig N/Cu
3628V     Active             Collateralized Debt- MV NC
3630      Active             Corporate Bonds
3630V     Active             Corporate Bonds- MV NC
3635      Active             Loans Control
3660      Active             Internal Loans - Non Current
3851      Inactive           Mortgage Principal               Account no longer active.
3999      Inactive           Assets Held By Recurrent Funds   Account no longer active.
4102      Active             Accum Depn-Office Equip @ cost
4105      Active             Accum Depn-Rsrch Equip @ cost
4109      Active             Accum Depn-Teach. Equip @ cost
4111      Active             Accum Depn-Comp. Equip @ cost
4114      Inactive           Accum Depn-Comput Network@cos    Account no longer active.
4129      Inactive           Accum Depn-Cleaning Equip@cost   Account no longer active.
4131      Active             Accum Depn-Motor Vehicles@cost
4145      Active             Accum Depn-Other Equip @ cost
4146      Active             Accum Depn-Musical Instr @cost
4150      Active             Accum Depn Office Equip at DC
4151      Active             Accum Depn Rsrch Equip at DC
4152      Active             Accum DepnTeachingEquip at DC
4153      Active             Accum Depn ComputEquip at DC
4154      Inactive           Accum Depn NetworkEquip at val   Account no longer active.
4155      Inactive           Accum DepnCleaningEquip at val   Account no longer active.
4156      Active             Accum DepnMotorVehicles at DC
4157      Active             Accum Depn Other equip at DC
4158      Active             Accum Depn Music Instr at DC
4196      Active             Accum Amort Of Crown Lease Lan
4197      Inactive           Accum'd Amort'n-Leased Assets    Account no longer active.
4198      Active             Accum Amort License Agreement
4200      Active             Accum Depn Bldgs @ Cost
4201      Active             Accum Depn Bldgs @ Valuation
4202      Active             Accum Depn Infrastr @ cost
4203      Active             Accum Depn Infrastr @ Valn
4205      Active             Loan Non Current
4210      Inactive           Loan Liabilty Fenner N/Current   Account no longer active. Account has never been action in
                                                              ESP Fin
4211      Active             Internal Loans - Non Current
4213      Inactive           NAB Loan Council                 Account no longer active. Account has never been action in
                                                              ESP Fin
4214      Inactive           Wespac Loan Bozo                 Account no longer active. Account has never been action in
                                                              ESP Fin
4250      Active             Accum Depn Res Prop @ cost
4251      Active             Accum Depn Resid Prop @ Valn
4259      Active             AccumDep-Leasehold Improvement
4270      Active             Prov for Impairment - UnlistSh
4271      Inactive           Prov for Impairment - ListedSh   Account no longer active.
4272      Active             Prov for Impair - Related Part
4500      Active             Financial Derivative Liability
4600      Inactive           Prov Annual Leave N/Current      Account no longer active.
4601      Active             LSL Provision NC - Academic
4602      Active             LSL Provision NC- Non-Academic
4603      Inactive           AL Provision Adjust Oncosts      Account no longer active.
4604      Active             Prov for Redundancy - Non Curr
4620      Active             Accrued Super NC - Employee
4630      Inactive           Development Bank Loan            Account no longer active.
4675      Inactive           Acc Depn Bldgs At Val            Account no longer active. see 4201
4676      Inactive           Acc Depn Dwellings At Val        Account no longer active. see 4251
4688      Inactive           Prov Def.Bldg Maint N/Current    Account no longer active.
4693      Inactive           Acc Depn Infrastructure At Cos   Account no longer active. see 4202
4694      Inactive           Accum Depn Buildings At Cost     Account no longer active. see 4200
4695      Inactive           Acc Depn Site Inf at Valuation   Account no longer active. see 4203




                                                                                                                           Page 115 of 208
Account   Effective Status   Description                      Action
5000      Inactive           Invalid-Exp Recreation Leave     Account no longer active.
5001      Active             Salary Academic - Continuing
5001A     Inactive           Salary Adjunct Appointment       Account no longer active.
5001C     Active             Salary Academic - Casual
5001E     Inactive           Academic Salary Existing Staff   Account no longer active.
5001R     Inactive           Sal Acad WIP Recovery            Account no longer active. . New Account to use is 5001

5001S     Inactive           Students                         Account no longer active.
5001V     Inactive           Salary Academic-Visiting Fell    Account no longer active. . New Account to use is 5001

5002      Active             Salary Research Assts - Cont
5002C     Active             Salary Research Assts - Casual
5002R     Inactive           Sal Res Ass WIP Recovery         Account no longer active. . New Account to use is 5002

5003      Inactive           Salary - Casual Sessional Acad   Account no longer active. . New Account to use is 5001C

5003A     Inactive           Sal.P/T Teach Savings            Account no longer active.
5003B     Inactive           P/T Teaching                     Account no longer active.
5003P     Inactive           Salary Accompanists              Account no longer active. . New Account to use is 5001C

5003R     Inactive           Part Time Teacher Relief         Account no longer active.
5004      Active             Salary Admin Staff - Cont
5004A     Inactive           NCDS Admin Sals-Full Fee Stude   Account no longer active.
5004C     Active             Salary Admin Staff - Casual
5004P     Inactive           Salaries Admin - Payout          Account no longer active.
5004R     Inactive           Sal Admin Staff WIP Recovery     Account no longer active. . New Account to use is 5004

5005      Active             Salary Technical Staff - Cont
5005C     Active             Salary Tech Staff - Casual
5005R     Inactive           Sal Tech Staff - WIP Recovery    Account no longer active. . New Account to use is 5005

5006      Active             Salary Services Staff - Cont
5006C     Active             Salary Services Staff - Casual
5006X     Inactive           CLOSED - Sals Site Svces         Account no longer active. Account no longer active
5007      Active             Long Service Leave - Levy Pool
5007R     Active             Long Service Leave - Levy Rec
5008      Active             Salary Trade Staff - Cont
5008C     Active             Salary Trade Staff - Casual
5009      Active             Salary Librarians - Continuing
5009C     Active             Salary Librarians - Casual
5010      Inactive           AAS30 LSL Adjust - Non-Acad      Account no longer active.
5011      Inactive           AAS30 LSL Adjust - Academic      Account no longer active.
5012      Inactive           Sal-Cas.Res.Assistants           Account no longer active.
5014      Inactive           Sal-Cas.Admin Support Staff      Account no longer active.
5014E     Inactive           Salary Explainers (Casual)       Account no longer active. . New Account to use is 5004C

5014W     Inactive           Sal-Cas Admin Support Staff      Account no longer active.
5015      Inactive           Sal-Cas.Techn Staff              Account no longer active.
5016      Inactive           Sal-Cas.Serv.Staff               Account no longer active.
5016A     Inactive           Sal-Open Art                     Account no longer active.
5016F     Inactive           Front Of House Manager Wages     Account no longer active.
5016R     Inactive           Sal Casual Serv Staff-Recov      Account no longer active.
5017      Inactive           Sal-Contgny(Budget Use Only)     Account no longer active.
5018      Inactive           Sal-Cas.Trade Staff              Account no longer active.
5019      Inactive           Sal-Cas.Librarians               Account no longer active.
5021      Active             Super Academic - Continuing
5021C     Active             Super Academic - Casual
5021E     Inactive           Academic Super Existing Staff    Account no longer active.
5021S     Inactive           Students Super                   Account no longer active.
5021V     Inactive           Superannuatn - Visiting Fellow   Account no longer active. . New Account to use is 5021

5022      Active             Super Research Assts - Cont
5022C     Active             Super Research Assts - Casual
5023      Inactive           Super - Casual Sessional Acad    Account no longer active. . New Account to use is 5021C




                                                                                                                        Page 116 of 208
Account   Effective Status   Description                      Action
5023A     Inactive           TESS Casual Super Salary         Account no longer active.
5023P     Inactive           Super Piano Accompaniests        Account no longer active.
5023R     Inactive           Teaching Relief                  Account no longer active.
5024      Active             Super Admin Staff - Continuing
5024A     Inactive           NCDS Super - Student Full Fee    Account no longer active.
5024C     Active             Super Admin Staff - Casual
5024E     Inactive           CLOSED Super Explainers (Cas)    Account no longer active. Account no longer in use
5024R     Inactive           Super Recovery Admin Support     Account no longer active.
5024W     Inactive           Super Admin Support Staff        Account no longer active.
5025      Active             Super Tech Staff - Continuing
5025C     Active             Super Tech Staff - Casual
5026      Active             Super Service Staff - Cont
5026C     Active             Super Service Staff - Casual
5026F     Inactive           Front Of House Manager Wages     Account no longer active.
5026X     Inactive           CLOSED Super-Non Site Svces      Account no longer active. Account no longer active
5028      Active             Super Trade Staff - Continuing
5028C     Active             Super Trade Staff - Casual
5029      Active             Super Librarians - Continuing
5029C     Active             Super Librarians - Casual
5030      Inactive           Workers Comp Levy                Account no longer active.
5031      Active             W/Comp Academic - Cont
5031A     Inactive           W/Comp Adjunct Appointment       Account no longer active.
5031C     Active             W/Comp Academic - Casual
5031E     Inactive           Academic W/Comp Existing Staff   Account no longer active.
5031S     Inactive           Students Workers Comp            Account no longer active.
5031V     Inactive           Workers Comp - Visiting Fellow   Account no longer active. . New Account to use is 5031

5032      Active             W/Comp Rsch Assts - Cont
5032C     Active             W/Comp Rsch Assts Casual
5032R     Inactive           Recov-W/Comp Res.Assist          Account no longer active.
5033      Inactive           W/Comp - Casual Sessional Acad   Account no longer active. . New Account to use is 5031C

5033A     Inactive           Wcomp-P/T Teaching Sal Savings   Account no longer active.
5033B     Inactive           W/Comp P/T Teaching              Account no longer active.
5033P     Inactive           Workers Comp Piano Accompanist   Account no longer active. . New Account to use is 5031C

5033R     Inactive           Teaching Relief                  Account no longer active.
5034      Active             W/Comp Admin Staff - Cont
5034A     Inactive           NCDS W/Comp - Student Full Fee   Account no longer active.
5034C     Active             W/Comp Admin Staff - Casual
5034E     Inactive           CLOSED WComp Explain Cas         Account no longer active. Account no longer active
5034R     Inactive           Workers Compensation-Recoverie   Account no longer active.
5034W     Inactive           W/Comp Admin Support Staff       Account no longer active.
5035      Active             W/Comp Tech Staff - Cont
5035C     Active             W/Comp Tech Staff - Casual
5035R     Inactive           Recov-W/Comp Technical           Account no longer active.
5036      Active             W/Comp Service Staff - Comp
5036C     Active             W/Comp Service Staff - Casual
5036F     Inactive           Front Of House Manager Wages     Account no longer active.
5036X     Inactive           CLOSED W/C-Non Site Svces        Account no longer active. Account no longer active
5038      Active             W/Comp Trade Staff - Cont
5038C     Active             W/Comp Trade Staff - Casual
5039      Active             W/Comp Librarians - Cont
5039C     Active             W/Comp Librarians - Casual
5041      Active             P/Tax Academic - Cont
5041A     Inactive           P/Tax Adjunct Appointment        Account no longer active.
5041C     Active             P/Tax Academic - Casual
5041E     Inactive           Academic P/Tax Existing Staff    Account no longer active.
5041S     Inactive           Students Payroll Tax             Account no longer active.
5041V     Inactive           Payroll Tax - Visiting Fellows   Account no longer active. . New Account to use is 5041

5042      Active             P/Tax Research Assts - Cont
5042C     Active             P/Tax Research Assts - Casual
5042R     Inactive           Recov-P/Tax Res.Assist           Account no longer active.




                                                                                                                        Page 117 of 208
Account Effective Status Description                       Action
5043    Inactive         P/Tax - Casual Sessional Acad     Account no longer active. . New Account to use is 5041C

5043A    Inactive         P/Tax P/T Teachers               Account no longer active.
5043P    Active           Payroll Tax Piano Accompianst    New Account to use is 5041C.
5043R    Inactive         Recov-P/Tax P/T Teach            Account no longer active.
5044     Active           P/Tax Admin Staff - Cont
5044A    Inactive         NCDS Tax - Student Full Fee      Account no longer active.
5044C    Active           P/Tax Admin Staff - Casual
5044E    Inactive         CLOSED P/Tax Explainers Cas      Account no longer active. Account no longer active
5044R    Inactive         P/Tax Reco Admin Support Staff   Account no longer active.
5044W    Inactive         P/Tax Admin Support Staff        Account no longer active.
5045     Active           P/Tax Tech Staff - Cont
5045C    Active           P/Tax Tech Staff - Casual
5045R    Inactive         Recov-P/Tax Technical            Account no longer active.
5046     Active           P/Tax Service Staff - Cont
5046C    Active           P/Tax Service Staff - Casual
5046F    Inactive         Front Of House Manager Wages     Account no longer active.
5046R    Inactive         Payroll Tax Recovery             Account no longer active.
5046X    Inactive         P/Tax-Non Bldg & Site Svces      Account no longer active.
5048     Active           P/Tax Trade Staff - Cont
5048C    Active           P/Tax Trade Staff - Casual
5049     Active           P/Tax Librarians - Cont
5049C    Active           P/Tax Librarians - Casual
5051     Active           Annual Leave - Academic
5051C    Inactive         Rec Leave - Academic (Casual)    Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5051 and 5054 in use by F
5052     Inactive         Rec Leave - Research Assistant   Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5051 and 5054 in use by F
5052C    Inactive         Rec Leave - Rsch Asst (Casual)   Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5051 and 5054 in use by F
5054     Active           Annual Leave - Non Academic
5054C    Inactive         Rec Leave-Admin Staff (Casual)   Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5051 and 5054 in use by F
5055     Inactive         Rec Leave - Tech Staff Contin    Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5051 and 5054 in use by F
5055C    Inactive         Rec Leave - Tech Staff (Cas)     Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5051 and 5054 in use by F
5056     Inactive         Rec Leave - Service Staff        Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5051 and 5054 in use by F
5056C    Inactive         Rec Leave- Service Staff (Cas)   Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5051 and 5054 in use by F
5058     Inactive         Rec Leave - Trade Staff          Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5051 and 5054 in use by F
5058C    Inactive         Rec Leave - Trade Staff (Cas)    Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5051 and 5054 in use by F
5059     Inactive         Rec Leave - Librarian            Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5051 and 5054 in use by F
5059C    Inactive         Rec Leave - Librarian (Casual)   Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5051 and 5054 in use by F
5060     Inactive         Invalid***                       Account no longer active.
5061     Active           Long Service Leave - Academic
5061C    Inactive         LSL - Academic (Casual)          Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5061 and 5064 in use by F
5062     Inactive         LSL - Research Assistant         Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5061 and 5064 in use by F
5062C    Inactive         LSL - Research Assist (Casual)   Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5061 and 5064 in use by F
5064     Active           Long Service Leave - Non Acad
5064C    Inactive         LSL - Admin Staff (Casual)       Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5061 and 5064 in use by F
5065     Inactive         LSL - Technical Staff Continui   Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5061 and 5064 in use by F
5065C    Inactive         LSL - Tech Staff (Casual)        Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5061 and 5064 in use by F




                                                                                                                          Page 118 of 208
Account Effective Status Description                       Action
5066    Inactive         LSL - Service Staff               Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5061 and 5064 in use by F
5066C    Inactive         LSL - Service Staff (Casual)     Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5061 and 5064 in use by F
5068     Inactive         LSL - Trade Staff                Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5061 and 5064 in use by F
5068C    Inactive         LSL - Trade Staff (Casual)       Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5061 and 5064 in use by F
5069     Inactive         LSL - Librarian                  Account no longer active. Account inactivated - not in use -
                                                           Only Accounts 5061 and 5064 in use by F
5069C    Inactive         LSL - Librarians (Casual)        Account no longer active.
5071     Inactive         Secondments - Academic Contin    Account no longer active. . New Account to use is 5001

5071C    Inactive         Secondments - Academic Casual    Account no longer active. . New Account to use is 5001C

5072     Inactive         Secondments - Research Asst      Account no longer active. . New Account to use is 5002

5072C    Inactive         Secondments - Research Casual    Account no longer active. . New Account to use is 5002C

5074     Inactive         Secondments - Admin Staff Cont   Account no longer active. . New Account to use is 5004

5074C    Inactive         Secondments - Admin Staff Cas    Account no longer active. . New Account to use is 5004C

5075     Inactive         Secondments - Tech Staff Cont    Account no longer active. . New Account to use is 5005

5075C    Inactive         Secondments - Tech Staff (Cas)   Account no longer active. . New Account to use is 5005C

5076     Inactive         Secondments - Service Staff      Account no longer active. . New Account to use is 5006

5076C    Inactive         Secondments - Service Casual     Account no longer active. . New Account to use is 5006C

5078     Inactive         Secondments - Trade Staff        Account no longer active. . New Account to use is 5008

5078C    Inactive         Secondments- Trade Staff (Cas)   Account no longer active. . New Account to use is 5008C

5079     Inactive         Secondments - Librarians         Account no longer active. . New Account to use is 5009

5079C    Inactive         Secondments - Librarian Casual   Account no longer active. . New Account to use is 5009C

5080     Inactive         Invalid - Rec Leave Non-Acad     Account no longer active.
5081     Inactive         Paid Parental Leave              Account no longer active.
5081C    Inactive         Secondments -Academic (Casual)   Account no longer active. see 5071C
5082     Inactive         Secondments Research Assistant   Account no longer active. see 5072
5082C    Inactive         Secondments -Research (Casual)   Account no longer active. see 5072C
5083     Inactive         Lsl Academic                     Account no longer active. see 5061/5061C
5084     Inactive         Secondments-Admin Staff Contin   Account no longer active. see 5074C
5084C    Inactive         Secondments -Admin St (Casual)   Account no longer active. see 5074C
5085     Inactive         Secondments-Tech. Staff Contin   Account no longer active. see 5075
5085C    Inactive         Secondments -Tech Staf(Casual)   Account no longer active. see 5075C
5086     Inactive         Secondments -Service             Account no longer active. see 5076
5086C    Inactive         Secondments -Service (Casual)    Account no longer active. see 5076C
5088     Inactive         Secondments -Trade Staff         Account no longer active.
5088C    Inactive         Secondments -Trade St (Casual)   Account no longer active.
5089     Inactive         Secondments -Librarians          Account no longer active.
5089C    Inactive         Secondments -Librarian(Casual)   Account no longer active.
5091     Inactive         Salary P/T - Acad Continuing     Account no longer active. . New Account to use is 5001

5091V    Inactive         Salary P/T - Visiting Fellow     Account no longer active. . New Account to use is 5001

5092     Inactive         Salary P/T - Research Assista    Account no longer active. . New Account to use is 5002

5093P    Inactive         Salary P/T - Accompaniest        Account no longer active. . New Account to use is 5001C

5094     Inactive         General Staff Secondments        Account no longer active.
5094R    Inactive         Security Recoveries              Account no longer active.




                                                                                                                          Page 119 of 208
Account Effective Status Description                       Action
5095    Inactive         Salary P/T - Tech Staff Cont      Account no longer active. . New Account to use is 5005

5096     Inactive         Salary P/T - Service Staff       Account no longer active. . New Account to use is 5006

5096X    Inactive         Salary P/T - Non Bldg & Site S   Account no longer active. . New Account to use is 5006

5097     Active           CSS Pension Payments
5098     Inactive         Salary P/T - Trade Staff         Account no longer active. . New Account to use is 5008

5099     Inactive         Salary P/T - Librarians          Account no longer active. . New Account to use is 5009

5102     Inactive         Office Equip/Furn -Non Capital   Account no longer active. . New Account to use is 5145

5102P    Inactive         Existing Assets Replace Prov     Account no longer active.
5105     Active           Non Cap Eq & Furn - Research
5105B    Inactive         Id06 Res Equip N/I               Account no longer active.
5105D    Inactive         Id08 Res Equip N/I               Account no longer active.
5105E    Inactive         Id09 Res Equip N/I               Account no longer active.
5105F    Inactive         Id10 Res Equip N/I               Account no longer active.
5105G    Inactive         Id 11 Res Equip                  Account no longer active.
5105R    Inactive         Resrch Equip - Recov             Account no longer active.
5107     Inactive         Refund Other Research Grants     Account no longer active. see 5981
5108     Inactive         Refund Commonwealth Govt Grant   Account no longer active. see 5982
5109     Active           Non Cap Eq & Furn - Teaching
5111     Active           Non Cap Eq & Furn - Computers
51111    Inactive         No Description Available         Account no longer active.
51112    Inactive         No Description Available         Account no longer active.
51113    Inactive         No Description Available         Account no longer active.
5111E    Inactive         Id 09 Comp Equip                 Account no longer active.
5111F    Inactive         Id10 Comp Equip N/I              Account no longer active.
5111G    Inactive         Id11 Comp Equip N/I              Account no longer active.
5111P    Inactive         Existing Assets Replace Prov     Account no longer active.
5111R    Inactive         Computer Equip-N/Inv Recovery    Account no longer active.
5112     Inactive         Refunds Fees-Gsf/Conference/Fe   Account no longer active. see 5983
5112P    Inactive         Refund Parking Permits           Account no longer active. see 5984
5112S    Inactive         Refunds-Sales                    Account no longer active.
5113     Inactive         Refund Other Fees                Account no longer active. see 5985
5114     Inactive         Comping Network Eq-N/Inventory   Account no longer active.
5115     Inactive         Refund Hecs                      Account no longer active. see 5986
5117     Inactive         Refunds State Government Grant   Account no longer active. see 5989
5118     Inactive         Refund Tuition Fees              Account no longer active. see 5987
5119     Inactive         Refund Interest (usually SPF)    Account no longer active. see 5988
5129     Inactive         Cleaning Equip-N/Inventory       Account no longer active.
5131     Inactive         Motor Vehicle                    Account no longer active.
5131D    Inactive         Id 08 Mot Veh                    Account no longer active.
5145     Active           Non Cap Eq & Furn - Other
51451    Inactive         No Description Available         Account no longer active.
51452    Inactive         Laver                            Account no longer active.
51453    Inactive         No Description Available         Account no longer active.
5145P    Inactive         Existing Assets Replace Prov     Account no longer active.
5146     Inactive         Music Instruments Non Capital    Account no longer active. . New Account to use is 5109

5167     Inactive         Arts and Antiquities             Account no longer active.
5170     Inactive         Rare library materials           Account no longer active.
5190     Active           Non Cap Eq & Furn from Reserve   Associated Account codes - 0441, 7016E and 7006E
5191     Inactive         Soft Furnishings Replacement     Account no longer active. Inactivated - Refer Account 5190
                                                           - Equipment/Soft Furnishings Replacement
5195     Inactive         Equipment Onsold                 Account no longer active. . New Account to use is 5145

5198     Inactive         Assets WIP                       Account no longer active.
5199     Inactive         Assets held by recurrent         Account no longer active.
5201     Active           Consumables Fieldwork Material
5202     Inactive         Expend Teach Materials           Account no longer active.
5202A    Inactive         No description available         Account no longer active.
5202D    Inactive         Teachg Material(Demonstration)   Account no longer active.




                                                                                                                        Page 120 of 208
Account   Effective Status   Description                      Action
5202S     Inactive           Teachg Material(Student Projec   Account no longer active.
5203      Active             Consum Lab Supplies Chemicals
52031     Inactive           No Description Available         Account no longer active.
52032     Inactive           No Description Available         Account no longer active.
52033     Inactive           No Description Available         Account no longer active.
5203R     Inactive           Chemicals-Recoveries             Account no longer active.
5204      Active             Consum Lab Supplies Dry Ice
5205      Active             Consumables Lab Animals
5205I     Inactive           Animals Purch By Cost Recov      Account no longer active.
5205R     Inactive           No description available         Account no longer active.
5206      Active             Consumables Lab Supplies Other
52061     Inactive           Smith                            Account no longer active.
52062     Inactive           No Description Available         Account no longer active.
52063     Inactive           Clements                         Account no longer active.
5206B     Inactive           Id06 Lab Supplies                Account no longer active.
5206E     Inactive           Lab Supplies-Elec Mat            Account no longer active.
5206F     Inactive           Id10 Lab Supplies                Account no longer active.
5206G     Inactive           Id 11 Lab Supplies               Account no longer active.
5206R     Inactive           Lab Supplies - recoveries        Account no longer active.
5207      Active             Consumables Artwork Materials
5208      Active             Consumables Electrical Mater'l
5208E     Inactive           Electrical Material-Electrical   Account no longer active.
5208F     Inactive           Electrical Material-Electronic   Account no longer active.
5208R     Inactive           Electrical Materials-Recoverie   Account no longer active.
5208Z     Inactive           Top Up Scientific RIEF           Account no longer active.
5209      Inactive           Conference Service Fees          Account no longer active. . New Account to use is 5828

5210      Active             Consumables Workshop Materials
5210R     Inactive           Workshop Materials Recoveries    Account no longer active.
5212      Active             Consum Lab Suppl's Cylind Rent
5223      Active             Consum Lab Supp Liq Nitrogen
5223R     Inactive           Liq Nitro-Recoveries             Account no longer active. . New Account to use is 5223

5224      Active             Consum Lab Supp Liq Helium
5224R     Inactive           Liq.Helium Sup/Rental-Recovery   Account no longer active. . New Account to use is 5224

5250      Inactive           Photo.Material                   Account no longer active. see 5560
5250R     Inactive           Recovery Of Photography Materi   Account no longer active. see 5560R
5253      Inactive           Photo.W'K External               Account no longer active. see 5563
5255      Inactive           Photo.W'K Anu                    Account no longer active.
5255R     Inactive           Photo. Wk-Anu Recoveries         Account no longer active. see 5561R
5305      Inactive           Catalogue/Microfiche             Account no longer active. . New Account to use is 5576

5306      Inactive           Media - Marketing - Research     Account no longer active. . New Account to use is 5577

5307      Inactive           Media Release & Press Services   Account no longer active. . New Account to use is 5577

5308      Active             Books Subs & Electronic Access
5308B     Inactive           Cedam Books                      Account no longer active. USE 5308
5308C     Inactive           Computer Manuals                 Account no longer active. USE 5308
5308G     Inactive           ID11 Books/Subscriptions         Account no longer active. USE 5308
5308L     Inactive           Books & Subs-Library             Account no longer active. USE 5308
5308M     Inactive           Books/Subs-Music                 Account no longer active. USE 5308
5308P     Inactive           Subscriptions - Prepaid          Account no longer active.
5308R     Inactive           Books/Subscriptions - Recoveri   Account no longer active.
5308S     Inactive           Books/Subscriptions - Sales      Account no longer active.
5309      Inactive           Invalid - Photocop-Rent/Suppli   Account no longer active. Account has never been action in
                                                              ESP Fin
5310      Inactive           Catalog/Microfiche               Account no longer active. see 5305
5311      Active             Site Service - Gas and Fuel      From 5365
5311R     Active             Site Service - Gas & Fuel Rec    From 5365R
5312      Active             Consumables Tele excl Mobile     From 5340
5312M     Active             Consum Telephone Mobile/Data     From 5340M
5312R     Inactive           Telephone - Recoveries           Account no longer active. From 5340R . New Account to
                                                              use is 5312




                                                                                                                           Page 121 of 208
Account Effective Status Description                      Action
5313    Inactive         Telephone - Coin Operated        Account no longer active. From 5341 . New Account to use
                                                          is 5312
5314     Inactive        F&S Use Only- External Charges   Account no longer active.
5316     Active          Site Srv - Garbage/Recycling     From 5330
5316R    Active          Site Srv - Garbage/Recycl Rec
5317     Active          Site Service - Electricity
5317R    Active          Site Service - Electricity Rec
5318     Inactive        Heating Fuel                     Account no longer active. . New Account to use is 5311

5319     Active          Site Service - Cleaning
5319C    Inactive        Cleaning Expenses - Sub-Grp      Account no longer active.
5319R    Active          Site Service - Cleaning Rec
5320     Inactive        Laundry                          Account no longer active. . New Account to use is 5319

5320D    Inactive        Drycleaning Fees - Agency        Account no longer active.
5320L    Inactive        Linen Purchases                  Account no longer active. . New Account to use is 5145

5320R    Inactive        Recov-Laundry Exp.               Account no longer active.
5321     Active          Municipal & Water Charges
5321G    Inactive        General Rates & Land Tax         Account no longer active.
5321R    Active          Municipal & Water Charges Rec
5321W    Inactive        Water Consumption Charges        Account no longer active. use 5321
5322     Inactive        Land Tax                         Account no longer active.
5324     Inactive        Invalid - Maint-Art Collection   Account no longer active. Account has never been action in
                                                          ESP Fin
5326     Inactive        Maintenance-Other Equip          Account no longer active. . New Account to use is 5328

5326F    Inactive        Microfiche/Film Readers          Account no longer active. use 5326
5326P    Inactive        Maintenance-Photocopier          Account no longer active. use 5326
5326Q    Inactive        Maint Other Eqpt- Piano          Account no longer active. use 5326
5328     Active          Repairs & Maint - Plant & Eq
5328D    Inactive        Id08 Maint-Vehicles              Account no longer active. use 5328
5328M    Inactive        Actew Fleet Management Costs F   Account no longer active. use 5328
5328P    Inactive        Maint.Vehicles-Petrol            Account no longer active. use 5328
5328Q    Inactive        Petrol Reimbursement             Account no longer active.
5328R    Inactive        MV Expense Recovery              Account no longer active.
5329     Inactive        Maintenance-Lifts                Account no longer active. . New Account to use is 5388

5329R    Inactive        Lift Maintenance Recoveries      Account no longer active. . New Account to use is 5388

5330     Inactive        Garbage Collection               Account no longer active. see 5316
5332     Inactive        Copyright/Royalties              Account no longer active. see 5882
5337     Inactive        Rental Premises                  Account no longer active. see 5672
5337A    Inactive        Rental-Bldg                      Account no longer active.
5337C    Inactive        Cottage Rent                     Account no longer active.
5337R    Inactive        Overhead Rent Recoveries         Account no longer active.
5339     Inactive        Postage                          Account no longer active. see 5849
5339E    Inactive        Postage - Export Marketing Dev   Account no longer active.
5339J    Inactive        Australian Journal Of Linguist   Account no longer active.
5339R    Inactive        Recov-Postages                   Account no longer active. see 5849R
5340     Inactive        Phone/Telex                      Account no longer active. see 5312
53401    Inactive        Ribg Money - Kathy Smith         Account no longer active.
5340F    Inactive        Fax Expenses - Graduate House    Account no longer active.
5340M    Inactive        Mobile Telephone Call Charges    Account no longer active. see 5312M
5340R    Inactive        Telephone Recoveries             Account no longer active. see 5312R
5341     Inactive        Phone-Coin Operated              Account no longer active. see 5313
5347     Inactive        Invalid - Other Exp              Account no longer active.
5348     Inactive        Invalid - Exchange Materials     Account no longer active.
5349     Inactive        Bind Expenses                    Account no longer active. see 5562
5350     Inactive        Data Sets/Searches               Account no longer active. see 5850
5350O    Inactive        Database Search (Online)         Account no longer active.
5350R    Inactive        Recov-Database Searches          Account no longer active.
5350U    Inactive        Database Search (Urica)          Account no longer active.
5351     Inactive        Acad Reprints                    Account no longer active. see 5564
5351H    Inactive        Academic Reprints-Hire           Account no longer active. see 5564H




                                                                                                                       Page 122 of 208
Account   Effective Status   Description                      Action
5351I     Inactive           Acad Reprint-Interlibrary Loan   Account no longer active. see 5564I
5351R     Inactive           Recov-Academic Reprints          Account no longer active. see 5564R
5360      Active             Consum Comp ex S'ware/Licence
5360A     Inactive           Recov for Scu Plotter            Account no longer active.
5360B     Inactive           no description available         Account no longer active.
5360C     Inactive           Recov for Phaser 850Dx           Account no longer active.
5360G     Inactive           Id 11 Comp Consumables           Account no longer active.
5360R     Inactive           Recov-Comp.Consumables           Account no longer active.
5362      Active             Cons Comp Software and Licence
5362G     Inactive           Id11 Comp Software/Licences      Account no longer active.
5362I     Inactive           Internet Charges                 Account no longer active. see 5365
5362L     Inactive           Internet Lab                     Account no longer active. see 5365
5362M     Inactive           No description available         Account no longer active.
5362R     Inactive           Sftware & Licence - Recoveries   Account no longer active. . New Account to use is 5362

5362S     Inactive           Comput Software & Licence Fees   Account no longer active.
5362T     Inactive           Internet Recoveries              Account no longer active.
5363      Inactive           Maint-Comput Equipment           Account no longer active. . New Account to use is 5328

53631     Inactive           Ribg Money - Kathy Smith         Account no longer active.
53632     Inactive           Ribg Money - Derek Laver         Account no longer active.
5363R     Inactive           Maint.Computer Equip-Recoverie   Account no longer active.
5363S     Inactive           Maint Computer Equip-Software    Account no longer active.
5365      Active             Consum Internet/N'work Service
5365I     Inactive           Internet Charges                 Account no longer active.
5365R     Inactive           Internet & Network Recoveries    Account no longer active. . New Account to use is 5365

5367      Inactive           Comp-Hire/Lease                  Account no longer active. . New Account to use is 5360

5367I     Inactive           Internet Charges                 Account no longer active.
5367R     Inactive           Computer Lease/Hire-Recoveries   Account no longer active.
5370      Inactive           Bldg Work-Not Capital            Account no longer active. . New Account to use is 5388

53701     Inactive           Smith                            Account no longer active.
53702     Inactive           No Description Available         Account no longer active.
53703     Inactive           No Description Available         Account no longer active.
5370A     Inactive           Bldg Wrk N/Cap-Mod Room 078      Account no longer active.
5370F     Inactive           Bldg Wrk N/Cap-Mapp              Account no longer active.
5370R     Inactive           Bldg Work-Not Capital-Recoveri   Account no longer active. . New Account to use is 5388

5371      Active             Repairs & Maint from Reserves
5374      Inactive           Bldg Work-Capitalised            Account no longer active.
5379      Inactive           Bldg/Site Signs-Non Traffic      Account no longer active. . New Account to use is 5384

5381      Inactive           Road Construction                Account no longer active. . New Account to use is 5382

5382      Active             Repairs & Maintenance - Ground
5382A     Inactive           Id05 Ground Maintenance          Account no longer active.
5382C     Inactive           Ground Maintce Fixed Contracts   Account no longer active.
5382R     Inactive           Grounds Maintenance-Recoveries   Account no longer active. . New Account to use is 5382

5382S     Inactive           created in error                 Account no longer active.
5383      Inactive           Landscaping                      Account no longer active. . New Account to use is 5382

5384      Active             Site Service - Other
5384R     Inactive           Internal Permit Revenue          Account no longer active. . New Account to use is 5384

5384S     Inactive           Recov-Secure/Traffic Exp.        Account no longer active. . New Account to use is 5384

5384T     Inactive           Internal Permit Revenue          Account no longer active.
5385      Inactive           Fire Protec.Expenses             Account no longer active. . New Account to use is 5384

5385R     Inactive           Fire Protect Exp - Recovery      Account no longer active. . New Account to use is 5384

5388      Active             Repairs & Maint - Buildings      From 5688




                                                                                                                       Page 123 of 208
Account Effective Status Description                      Action
5388C Inactive           Building Maintenance - Carpet    Account no longer active. From 5688C . New Account to
                                                          use is 5388
5388R    Inactive        Building Maintenance - Recover   Account no longer active.
5390     Inactive        Misc.Site Service                Account no longer active. . New Account to use is 5384

5392     Inactive        Invalid - Recov-Materials        Account no longer active.
5400     Active          Domestic Travel - Airfares
5400A    Inactive        Airfare Aust-Appointment Reloc   Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5400F    Inactive        Airfare Aust-Field Study         Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5400O    Inactive        Airfare Aust-Outside Study Pro   Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5400R    Inactive        Airfare Aust-Research            Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5400V    Inactive        Airfare Aust-Visiting Fellow     Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5401     Active          International Travel - Airfare
5401A    Inactive        Airfares Intl - Appt Relocat     Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5401D    Inactive        Dubbo Charters                   Account no longer active.
5401F    Inactive        Airfare Int-Field Study          Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5401G    Inactive        Travel - Graduate Scholars       Account no longer active.
5401I    Inactive        Travel Research International    Account no longer active.
5401L    Inactive        No description available         Account no longer active.
5401O    Inactive        Airfares Intl - OSP              Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5401R    Inactive        Airfares Intl - Research         Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5401T    Inactive        Travel-Taxi Account              Account no longer active.
5401V    Inactive        Airfares Inter-Visiting Fellow   Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5402     Inactive        Relocatn / Appoint Exp           Account no longer active.
5402V    Inactive        Reloc/Appoint Exp-Visitg Fello   Account no longer active.
5404     Inactive        Conferences/Seminars -Domestic   Account no longer active.
5404A    Inactive        Lectures At Other Universities   Account no longer active.
5404E    Inactive        Cntl Uni OH Mktg Develop         Account no longer active.
5404I    Inactive        Internal Cedam Conference        Account no longer active.
5404L    Inactive        Conf/Seminars - Local            Account no longer active.
5404O    Inactive        Conf/Seminars - Oseas            Account no longer active.
5404R    Inactive        Conference/Seminar-Dom Recov     Account no longer active.
5404V    Inactive        Conf/Seminars Visiting Fellows   Account no longer active.
5406     Inactive        Visit-Fellowships                Account no longer active.
5406R    Inactive        Visiting Fellows Recoveries      Account no longer active.
5407     Inactive        Visit-N/F'Ship                   Account no longer active.
5408     Inactive        O'Side Stud Program / Professi   Account no longer active. . New Account to use is 5451

5409     Inactive        Outside Studies Program / Prof   Account no longer active.
5410     Active          Domestic Travel - Conf Fees
5410F    Inactive        Conference Reg'n Aust-Field St   Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5410O    Inactive        Conf Reg'n Aust-OSP              Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5410R    Inactive        Conference Reg'n Aust-Research   Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5410V    Inactive        Conf Reg'n Aust-Visiting Fello   Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5411     Active          Internat'l Travel - Conf Fees
5411F    Inactive        Conference Reg'n Int-Field Stu   Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5411O    Inactive        Conf Reg'n Intl - OSP            Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5411R    Inactive        Conference Regn Intl Research    Account no longer active. Account inactivated - main four
                                                          digit account code to be used.




                                                                                                                      Page 124 of 208
Account Effective Status Description                       Action
5411V Inactive           Conf Reg'n Int-Visiting Fellow    Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5412     Inactive         Staff Dvlp/Trng Courses          Account no longer active.
5412P    Inactive         Staff Dvlp/Trng Courses-Pep      Account no longer active.
5412R    Inactive         Staff Training Recoveries        Account no longer active.
5412S    Inactive         Staff Development Recoveries     Account no longer active.
5415     Inactive         Conferences/Seminars -Overseas   Account no longer active.
5415R    Inactive         Confer O'Seas-Recoveries         Account no longer active.
5415V    Inactive         Conference Overseas-V            Account no longer active.
5419     Inactive         Invalid - Travel Award General   Account no longer active.
5420     Active           Domestic Travel - Accommodatio
5420A    Inactive         Accom Aust - Appt Relocation     Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5420F    Inactive         Accomm Aust - Field Study        Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5420O    Inactive         Accomm Aust - Outside Study Pr   Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5420R    Inactive         Accommodation Aust - Research    Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5420V    Inactive         Accomm Aust - Visiting Fellow    Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5421     Active           Internat'l Travel - Accommodat
5421A    Inactive         Accomm Intl - Appoint Relocat    Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5421F    Inactive         Accomm Intl - Field Study        Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5421L    Inactive         Local Conference Trav Via Payr   Account no longer active.
5421O    Inactive         Accomm Intl - OSP                Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5421R    Inactive         Accomm Intl - Research           Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5421V    Inactive         Accomm Int - Visiting Fellow     Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5422     Inactive         Incidental Travel Expenses       Account no longer active. see 5460
5422A    Inactive         No description available         Account no longer active.
5422B    Inactive         Board Expenses                   Account no longer active.
5422D    Inactive         No description available         Account no longer active.
5422E    Inactive         Export Mktg Develop Grant        Account no longer active.
5422I    Inactive         Travel Incidentals Internatl     Account no longer active.
5422L    Inactive         Lodge Accomodation               Account no longer active.
5422O    Inactive         Other                            Account no longer active.
5422R    Inactive         Recovery-Incidental Travel Exp   Account no longer active.
5422S    Inactive         No description available         Account no longer active.
5422T    Inactive         Travel Incidentals - Taxi        Account no longer active.
5423     Inactive         Travel - Booking Fee             Account no longer active. Account has never been action in
                                                           ESP Fin
5430     Inactive         Per Diem Australia               Account no longer active. . New Account to use is 5450

5430A    Inactive         PD Australia - Appoint Relocat   Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5430F    Inactive         PD Australia - Field Study       Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5430O    Inactive         PD Australia - OSP               Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5430R    Inactive         PD Australia - Research          Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5430V    Inactive         PD Australia - Visiting Fellow   Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5431     Inactive         Per Diem International           Account no longer active. . New Account to use is 5451

5431A    Inactive         PD Intl - Appoint Relocation     Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5431F    Inactive         PD International - Field Study   Account no longer active. Account inactivated - main four
                                                           digit account code to be used.




                                                                                                                        Page 125 of 208
Account Effective Status Description                      Action
5431O Inactive           PD International - OSP           Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5431R    Inactive        PD International - Research      Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5431V    Inactive        PD Intl - Visiting Fellow        Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5440     Active          Domestic Travel - Car Rental
5440A    Inactive        Car Rent Aust - Appt Relocat     Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5440F    Inactive        Car Rent Aust - Field Study      Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5440O    Inactive        Car Rent Australia - OSP         Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5440R    Inactive        Car Rent Aust - Research         Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5440V    Inactive        Car Rent Aust -Visiting Fellow   Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5441     Active          Internat'l Travel - Car Rental
5441A    Inactive        Car Rent Intl - Appt Relocat     Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5441F    Inactive        Car Rent Intl - Field Study      Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5441O    Inactive        Car Rent Intl - OSP              Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5441R    Inactive        Car Rent Intl - Research         Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5441V    Inactive        Car Rent Intl - Visiting Fell    Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5450     Active          Domestic Travel - Other
5450A    Inactive        Taxi BusTrain Aust - Appt Rel    Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5450F    Inactive        Taxi BusTrain Aust - Field St    Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5450O    Inactive        Taxi BusTrain Aust - OSP         Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5450R    Inactive        Taxi BusTrain Aust-Research      Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5450V    Inactive        Taxi BusTrain Aust-Visiting F    Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5451     Active          International Travel - Other
5451A    Inactive        Taxi BusTrain Intl -Appt Rel     Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5451F    Inactive        Taxi BusTrain Intl - Field St    Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5451L    Inactive        Field/Survey Expenses            Account no longer active.
5451O    Inactive        Taxi Bus Train Intl - OSP        Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5451R    Inactive        Taxi Bus Train Intl - Research   Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5451V    Inactive        Taxi BusTrain Intl - VF          Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5452     Inactive        Field / Survey Exp - Overseas    Account no longer active.
5460     Inactive        Incidental Travel Exp Aust       Account no longer active. . New Account to use is 5450

5460A    Inactive        Incidental Travel Aust-App Rel   Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5460F    Inactive        Incidental Travel Aust-Field S   Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5460O    Inactive        Incidental Travel Aust-OSP       Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5460R    Inactive        Incidental Travel Aust-Researc   Account no longer active. Account inactivated - main four
                                                          digit account code to be used.
5460V    Inactive        Incidental Travel Aust-VF        Account no longer active. Account inactivated - main four
                                                          digit account code to be used.




                                                                                                                      Page 126 of 208
Account Effective Status Description                       Action
5461    Inactive         Incidental Travel Exp Internat    Account no longer active. . New Account to use is 5451

5461A    Inactive         Incidental Trav Intl -Appt Rel   Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5461F    Inactive         Incidental Travel Int-Field St   Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5461O    Inactive         Incidental Travel Intl-OSP       Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5461R    Inactive         Incidental Trav Intl-Research    Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5461V    Inactive         Incidental Travel Intl-VF        Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5470     Inactive         Meals Australia                  Account no longer active. . New Account to use is 5450

5470A    Inactive         Meals Aus - Appointment/Reloc    Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5470F    Inactive         Meals Australia - Field Study    Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5470O    Inactive         Meals Australia - OSP            Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5470R    Inactive         Meals Australia - Research       Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5470V    Inactive         Meals Aust - Visiting Fellow     Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5471     Inactive         Meals International              Account no longer active. . New Account to use is 5451

5471A    Inactive         Meals Int - Appointment/Reloc    Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5471F    Inactive         Meals Int - Field Study          Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5471O    Inactive         Meals International - OSP        Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5471R    Inactive         Meals International - Research   Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5471V    Inactive         Meals Int - Visiting Fellow      Account no longer active. Account inactivated - main four
                                                           digit account code to be used.
5482     Inactive         Outside Study Program            Account no longer active. see 5408
5503     Inactive         Invalid - Entertain/Hospitalit   Account no longer active. Account has never been action in
                                                           ESP Fin
5504     Inactive         Invalid - Publish Costs          Account no longer active. Account has never been action in
                                                           ESP Fin
5523     Inactive         Patent Man/Ment Expenses         Account no longer active. . New Account to use is 5526

5525     Inactive         Patent Appl-Provisional          Account no longer active. . New Account to use is 5526

5526     Active           Patent Copyright & Royalty Fee
5526A    Inactive         Adjust Prior Year Expenses       Account no longer active.
5528     Inactive         Invalid - Bank Charges           Account no longer active. Account has never been action in
                                                           ESP Fin
5547     Inactive         Med.Exp-W/Comp                   Account no longer active. see 5661
5560     Inactive         Photographic Material            Account no longer active. From 5525 . New Account to use
                                                           is 5576
5560R    Inactive         Photographic Material-Recovery   Account no longer active. see 5661
5561     Inactive         Photographic Work ANU            Account no longer active. use 8xxx Accounts
5561R    Inactive         Photographic W'K ANU-Recovery    Account no longer active. use 8xxx Accounts
5562     Inactive         Bind Expenses                    Account no longer active. From 5349 . New Account to use
                                                           is 5576
5563     Inactive         Photographic Work External       Account no longer active. . New Account to use is 5576

5564     Inactive         Academic Reprints                Account no longer active. From 5351 . New Account to use
                                                           is 5576
5564H    Inactive         Academic Reprints - Hire         Account no longer active. From 5351H . New Account to
                                                           use is 5576
5564I    Inactive         Academic Reprints-Interlibrary   Account no longer active. From 5351I . New Account to
                                                           use is 5576




                                                                                                                        Page 127 of 208
Account Effective Status Description                      Action
5564R Inactive           Academic Reprint - Recovery      Account no longer active.
5566    Inactive         Print Mat'S(Not Paper)           Account no longer active. . New Account to use is 5576

5567     Inactive        Audio Visual Expenses            Account no longer active. From 5587 . New Account to use
                                                          is 5662
5567A    Inactive        Audio Vis Ser-Materials Aural    Account no longer active. use 5567
5567R    Inactive        Audio Visual Services - Recove   Account no longer active. use 5567
5567V    Inactive        Audio Vis Ser-Materials Visual   Account no longer active. use 5567
5570     Active          Consum Office Supplies - Paper
5572     Inactive        Invalid - Typeset Work Externa   Account no longer active.
5574     Inactive        Print.Pub.W'K Anu                Account no longer active. use 8xxx Accounts
5574R    Inactive        Printg Publish Work ANU-Recov    Account no longer active. use 8xxx Accounts
5574T    Inactive        Typesetting                      Account no longer active.
5576     Active          Consum Publications & Printing
5576E    Inactive        No description available         Account no longer active.
5576H    Inactive        Print/Publish Work External      Account no longer active.
5576R    Inactive        Print/Pub Outside Uni-Recoveri   Account no longer active.
5577     Active          Consumables Media
5580     Inactive        FBT-O/Seas Accomm                Account no longer active. . New Account to use is 5581

5581     Active          Other Fringe Benefit - FBT
5582     Active          Meal Entertainment - FBT
5582A    Inactive        Tax.Entertain.-Staff             Account no longer active.
5582B    Inactive        Tax Ent: Board Meeting           Account no longer active.
5582C    Inactive        Tax.Entertain.-Drink Cupboards   Account no longer active.
5582E    Inactive        No description available         Account no longer active.
5582R    Inactive        Tax-Entertainment Recovery       Account no longer active.
5583     Inactive        FBT-Accommodation                Account no longer active. . New Account to use is 5581

5584     Inactive        FBT-Other                        Account no longer active. . New Account to use is 5581

5585     Inactive        Fringe Ben Tax Expense - M/V     Account no longer active.
5586     Inactive        Invalid - Fbt-Phone Subsidies    Account no longer active. Account has never been action in
                                                          ESP Fin
5587     Inactive        Invalid - Fbt-Entertain Costs    Account no longer active.
5588     Inactive        Invalid - Fbt-Accom Subsidies    Account no longer active.
5589     Inactive        Invalid - Fbt-Misc Fringe Bene   Account no longer active.
5590     Active          Fringe Benefits Tax Payable
5594     Inactive        Invalid - Reporter               Account no longer active. Account has never been action in
                                                          ESP Fin
5595     Inactive        Annual Report                    Account no longer active.
5596     Inactive        Invalid - Visitors Guide         Account no longer active.
5597     Inactive        Invalid - Uni Legislation        Account no longer active.
5599     Inactive        Member Amenities                 Account no longer active. see 5669
5599A    Inactive        Acad Assistants Special Projec   Account no longer active. see 5669A
5599D    Inactive        Dean Expenses                    Account no longer active.
5599F    Inactive        Senior Fellows Expenses          Account no longer active.
5599H    Inactive        Sub Deans Expenses               Account no longer active.
5599O    Inactive        Senior Resident Special Projec   Account no longer active. see 5669
5599S    Inactive        SR Expenses                      Account no longer active. see 5669S
5599T    Inactive        Senior Residents Floor Expense   Account no longer active.
5601     Inactive        Cater.Expenses                   Account no longer active. . New Account to use is 5602

5601C    Inactive        Charged Meals                    Account no longer active.
5601R    Inactive        Cater.Expenses Recovery          Account no longer active.
5602     Active          Light Meals Non - FBT
5603     Active          Client Entertainment Non-FBT     From 5840
5603B    Inactive        Non Tax Ent: Board Meeting       Account no longer active. From 5840B
5608     Inactive        Liq.Lic.Fee                      Account no longer active.
5609     Inactive        Invalid - Copyright/Royalties    Account no longer active.
5615     Inactive        Management Fee-External          Account no longer active.
5616     Inactive        Loss Break.&Consumables          Account no longer active. see 5662
5617     Inactive        Uniforms/Clothing Costs Provid   Account no longer active. see 5663
5624     Inactive        Subs/Grants                      Account no longer active. see 5668
5625     Active          Consumables for Resale - Food




                                                                                                                       Page 128 of 208
Account   Effective Status   Description                      Action
5625A     Inactive           Int Tfrs Purch-Corporate         Account no longer active.
5625B     Inactive           Int Tfrs Purch-Bruce Jcr         Account no longer active.
5625E     Inactive           Int Tfrs Purch-Functions         Account no longer active.
5625G     Inactive           Int Tfrs Purch-B & G Bagma       Account no longer active.
5625I     Inactive           Int Tfrs Purch-Bruce Memb Amen   Account no longer active.
5625J     Inactive           Int Tfrs Purch-Bruce Hall Bar    Account no longer active.
5625K     Inactive           Int Tfrs Purch-B&G Memb Amenit   Account no longer active.
5625M     Inactive           Int Tfrs Purch-B&G Hall Bar      Account no longer active.
5625S     Inactive           Bulk Store Int Tfrs-Purchases    Account no longer active.
5627      Active             Consum for Resale - Beverage
5627F     Inactive           No description available         Account no longer active.
5627M     Inactive           Liquor Purchases - Member Amen   Account no longer active.
5629      Active             Consumables for Resale - Other
5629A     Inactive           Purchases - Agency               Account no longer active.
5629M     Inactive           Purchases - Miscellaneous        Account no longer active.
5629R     Inactive           Int Tfrs Stock To Fundraising    Account no longer active.
5633      Inactive           Invalid - Purch-Agency           Account no longer active. Account has never been action in
                                                              ESP Fin
5636      Inactive           Invalid - Purchases Miscellane   Account no longer active.
5650      Inactive           Gas                              Account no longer active. see 5311
5650R     Inactive           Recovery Gas                     Account no longer active. see 5311R
5655      Inactive           Stationery                       Account no longer active. see 5855
56551     Inactive           Smith                            Account no longer active.
56552     Inactive           No Description Available         Account no longer active.
56553     Inactive           No Description Available         Account no longer active.
5655R     Inactive           Recovery                         Account no longer active. see 5855R
5656      Inactive           Photoc Supp/Rental               Account no longer active. see 5857
5656C     Inactive           Purchase Of Copytex Cards        Account no longer active.
5656R     Inactive           Recov-Photocopy Supplies/Renta   Account no longer active. see 5857R
5658      Inactive           Freight/Supply - see 5859        Account no longer active. see 5859
5658B     Inactive           Id06 Freight                     Account no longer active. see 5859
5658E     Inactive           Id09 Freight                     Account no longer active. see 5859
5658F     Inactive           Id10 Freight                     Account no longer active. see 5859
5658G     Inactive           Id11 Freight                     Account no longer active. see 5859
5658P     Inactive           Freight/Supply-Piano             Account no longer active. see 5859
5659      Inactive           Plan Print/Drawing               Account no longer active. see 5860
5660      Inactive           Medical Supplies                 Account no longer active. . New Account to use is 5662

5661      Active             Workers Compens - Medical Exp    From 5547
5662      Active             Consumables Other
5663      Inactive           Uniform clothing costs           Account no longer active. From 5617 . New Account to use
                                                              is 5662
5664      Active             ANU Subsidies Grants & Contri
5665      Active             Medals Medallions and Prizes
5665R     Inactive           Prize/Schol Contrib by Sch/Dep   Account no longer active.
5666      Inactive           Confer.Degrees                   Account no longer active. . New Account to use is 5890

5667      Inactive           Disc Up-Front Tariff Payments    Account no longer active. . New Account to use is 5890

5668      Inactive           Subs/Grants                      Account no longer active. From 5624 . New Account to use
                                                              is 5664
5669      Inactive           Member Amenities                 Account no longer active. From 5599 . New Account to use
                                                              is 5890
5669A     Inactive           Academic Assistants Special Pr   Account no longer active. Use Main Account 5669
5669H     Inactive           FRA Support                      Account no longer active.
5669S     Inactive           Senior Residents Expenses        Account no longer active. From 5599S . New Account to
                                                              use is 5890
5670      Inactive           Farm Expenses                    Account no longer active. From 5866 . New Account to use
                                                              is 5662
5671      Active             Analytical Scientific Services
5671E     Inactive           Analytical Sci Ser-Electron Mi   Account no longer active.
5671R     Inactive           Analytical Scientific Serv Rec   Account no longer active.
5672      Active             Rental Lease and Hire Charges
5672D     Inactive           Rental Premises-Disc Up Front    Account no longer active.
5673      Active             Staff Development Expenses




                                                                                                                           Page 129 of 208
Account   Effective Status   Description                      Action
5673P     Inactive           Staff Development/Training PEP   Account no longer active.
5673R     Inactive           Staff Development/Training Rec   Account no longer active.
5678      Inactive           Invalid ***Long Service Leave    Account no longer active.
5678R     Inactive           Long Service Leave Recoveries    Account no longer active.
5688      Inactive           Bldg-Maintenance                 Account no longer active. see 5388
5688B     Inactive           No description available         Account no longer active.
5688C     Inactive           Carpets_Refurbishment            Account no longer active. see 5688C
5688G     Inactive           Bldg Mtce fr ANU Grant           Account no longer active.
5688R     Inactive           Refurbishment Expenditure        Account no longer active. see 5388R
5690      Inactive           Eq.Replacement: Non Capital      Account no longer active. see 5190
5701      Active             Scholarship-Stipend PhD Master
5702      Active             Scholarships - Stipend Other
5703      Inactive           Stip-Vac.Scholars                Account no longer active. . New Account to use is 5702

5704      Inactive           Stip-Masters Scholars            Account no longer active. . New Account to use is 5701

5705      Inactive           Stip-P'Bach.Scholars/Allowance   Account no longer active. . New Account to use is 5701

5707      Inactive           Stip-Other Scholars              Account no longer active. . New Account to use is 5702

5709      Inactive           Stipends - Taxable Masters       Account no longer active. . New Account to use is 5701

5710      Inactive           Stip-Extension Pool              Account no longer active. . New Account to use is 5702

5711      Inactive           Stip-Tax.Phd Scholars            Account no longer active. . New Account to use is 5701

5725      Inactive           Rent Subsidy-Scholars            Account no longer active. . New Account to use is 5780

5725V     Inactive           Vacation Scholar Expenses        Account no longer active. see 5791
5750      Active             Scholarship-Non Stipend Postgr
5750A     Inactive           Phd Scholar-Appointment Expens   Account no longer active. . New Account to use is 5750

5750B     Inactive           Field/Survey Expenses            Account no longer active.
5750C     Inactive           Scholar's Conf/Seminars          Account no longer active.
5750D     Inactive           Phd Schol's-Consumables          Account no longer active. . New Account to use is 5750

5750E     Inactive           Scholar's Travel Expenses        Account no longer active.
5750F     Inactive           Exp.Phd Schol's-General          Account no longer active.
5750G     Inactive           Phd Schol-Thesis Productn Cost   Account no longer active. . New Account to use is 5750

5750H     Inactive           Phd Scholar-Thesis Exam Fees     Account no longer active. . New Account to use is 5750

5750R     Inactive           Phd Scholar-Removal Expenses     Account no longer active. . New Account to use is 5750

5780      Active             Scholarships-Non Stipend Other
5780A     Inactive           Travel                           Account no longer active.
5780H     Inactive           Exp.Other Schol's-Exam Fees      Account no longer active.
5782      Inactive           Cpra Scholars                    Account no longer active.
5782B     Inactive           Exp.Cpra Schol's-Field/Survey    Account no longer active.
5782D     Inactive           No description available         Account no longer active.
5784      Inactive           English Tuition Fees             Account no longer active. . New Account to use is 5780

5785      Inactive           Exp-Masters Scholars             Account no longer active. . New Account to use is 5750

5785A     Inactive           Masters Schol-Appoint Expenses   Account no longer active. Use Main Account 5785
5785B     Inactive           Masters Schol-Stud Field./Outb   Account no longer active. Use Main Account 5785
5785C     Inactive           Masters Schol-Conf Regist/Trav   Account no longer active. Use Main Account 5785
5785D     Inactive           No description available         Account no longer active.
5785E     Inactive           Masters Sch-Stud Coursewrk Exp   Account no longer active. . New Account to use is 5750

5785F     Inactive           Masters Schol-General Expenses   Account no longer active. Use Main Account 5785
5785G     Inactive           Masters Schol-Thesis Prod        Account no longer active. Use Main Account 5785
5785H     Inactive           Masters Schol-Exam Fees          Account no longer active. . New Account to use is 5750

5785I     Inactive           Exam Exp / Accomm / Travel       Account no longer active.




                                                                                                                       Page 130 of 208
Account   Effective Status   Description                      Action
5785N     Inactive           Travel To NCEPH / Course Work    Account no longer active.
5785R     Inactive           Exp-Masters Scholars Recoverie   Account no longer active.
5785S     Inactive           Supervision Exp For MAE Stud     Account no longer active.
5786      Active             Scholarships - Undergraduate
5786F     Inactive           Undergrad Scholarships - Gener   Account no longer active.
5787      Inactive           Post Graduate Scholarship        Account no longer active. . New Account to use is 5750

5791      Inactive           Vacation Scholar Expenses        Account no longer active. . New Account to use is 5780

5791I     Inactive           Expenses International           Account no longer active.
5800      Inactive           Stock-Adjustments                Account no longer active. . New Account to use is 5890

5801      Inactive           Stock-Discrepancy From Stockta   Account no longer active. . New Account to use is 5890

5803      Inactive           Stock-Scrapped                   Account no longer active. . New Account to use is 5890

5804      Inactive           Free Issue Materials             Account no longer active.
5805      Active             Borrowing Expenses - Interest
5806      Active             Borrowing Expenses -Other Fees
5808      Inactive           Internal Interest Expense On C   Account no longer active.
5809      Inactive           Internal Overhead Charges        Account no longer active. see 5827
5817      Inactive           Dishonoured Cheques/Credit Car   Account no longer active. . New Account to use is 5822

5817A     Inactive           Dishonoured Transactions-Old     Account no longer active.
5818      Inactive           Student Loans Bad Debts          Account no longer active. . New Account to use is 5819

5819      Active             Bad Debts Expense
5819P     Inactive           Phone Calls Under $5 Write-Off   Account no longer active.
5820      Active             Credit Card Charges
5820A     Inactive           Amex Credit Card Commission      Account no longer active. . New Account to use is 5820

5820B     Inactive           Bankcard Credit Card Commissio   Account no longer active. Use Account 5820
5820M     Inactive           Mastercard Credit Card Commiss   Account no longer active. . New Account to use is 5820

5820R     Inactive           Credit Card Comm Recov Internl   Account no longer active.
5820V     Inactive           Visa Credit Card Commission      Account no longer active.
5821      Inactive           Credit Card Purchases            Account no longer active.
5822      Active             Bank Charges
5822C     Inactive           Purchase Card Fees               Account no longer active. Use Account 5822 . New
                                                              Account to use is 5820
5822E     Inactive           EFT Transaction Charges          Account no longer active. Use Account 5822
5822F     Inactive           Bank Charges Foreign Cheques     Account no longer active. Use Account 5822
5822N     Inactive           NAB Account Keeping Fee          Account no longer active. Use Account 5822
5822R     Inactive           Bank Charges Recovery            Account no longer active. . New Account to use is 5822

5822T     Inactive           Purchase Card Transaction Fee    Account no longer active.
5823      Active             Foreign Exchange Loss-Realised
5823D     Active             Forward Forex Loss - Discount
5823R     Active             Forward Forex Loss-Revaluation
5823U     Active             Forex Losses-Unrealised
5824      Inactive           Interest Expense                 Account no longer active. . New Account to use is 5805

5824R     Inactive           Interest Recov - Internal Loan   Account no longer active. . New Account to use is 5805

5825      Inactive           Comm-Debt Collect.Expenses       Account no longer active. . New Account to use is 5890

5825C     Inactive           Csiro                            Account no longer active.
5826      Inactive           Invalid****Capital Losses        Account no longer active.
5827      Inactive           Internal Overhead Charges        Account no longer active. Inactive - Refer Account Codes
                                                              8984 and 8584
5828      Active             Consultancy Fees
5828A     Inactive           No description available         Account no longer active.
5828B     Inactive           Bom Component - Mddv Project     Account no longer active.
5828C     Inactive           CSIRO Allocations-Consultancy    Account no longer active.
5828D     Inactive           No description available         Account no longer active.




                                                                                                                         Page 131 of 208
Account   Effective Status   Description                      Action
5828F     Inactive           Consultants-Faculties            Account no longer active.
5828I     Inactive           Investment Office - Consultant   Account no longer active.
5828R     Inactive           Consultancy Recoveries           Account no longer active. . New Account to use is 5828

5828S     Inactive           Contract/Consult - Superannuat   Account no longer active. . New Account to use is 5828

5829      Active             Advertising and Marketing
5829R     Inactive           Advertising-Other Rec            Account no longer active.
5830      Active             Staff Recruitment Expenses
5830P     Inactive           Promotions-Advertising           Account no longer active. see 5829
5831      Active             Management Fee
5831I     Inactive           Management Fee - Internal        Account no longer active. Refer Internal Account Codes
                                                              8xxx
5831M     Inactive           Accounting Fees                  Account no longer active.
5831R     Inactive           Management Fee Recovery          Account no longer active.
5831S     Inactive           Admin Serv 2.5% Salary           Account no longer active.
5831V     Inactive           Admin Service Fee-Visitors       Account no longer active.
5832      Active             Insurance Premiums
5832R     Inactive           Insurance Premium Recovery       Account no longer active.
5832S     Active             Insurance Premiums OSHC
5833      Active             Legal Expenses & Settlements
5833C     Inactive           Legal Costs                      Account no longer active. use 5833
5833D     Inactive           Legal Disbursments               Account no longer active. use 5833
5834      Active             Audit Expenses
5834A     Inactive           Audit Expenses - ANAO            Account no longer active. . New Account to use is 5834

5835      Inactive           Consultants Payroll              Account no longer active. use 5828
5835E     Inactive           International Education Office   Account no longer active.
5835R     Inactive           Recoveries-Consultancy           Account no longer active.
5836      Active             Temp Agency Fees
5836R     Inactive           Clerical/Keyboard Outside-R      Account no longer active.
5837      Inactive           Appointment Expenses - General   Account no longer active. . New Account to use is 5830

5838      Active             Membership Professional Bodies
5839      Inactive           Review Costs                     Account no longer active. . New Account to use is 5890

5840      Inactive           Entertainment Non Fbt            Account no longer active. see 5603
5840B     Inactive           Non Tax Ent: Board Meeting       Account no longer active.
5841      Inactive           OH&S & Emp Assist Expenses       Account no longer active. . New Account to use is 5662

5842      Inactive           Accommodation Non Fbt            Account no longer active. see 5672
5842B     Inactive           Bursaries                        Account no longer active. see 5672
5842D     Inactive           Disc Up Front Payment Tariffs    Account no longer active. see 5672
5842S     Inactive           Students Accomm Schol Uni Hous   Account no longer active. see 5672
5843      Active             Workers Compensation Incapacit
5844      Inactive           Minor Injuries                   Account no longer active. . New Account to use is 5890

5845      Inactive           Invalid - Copyright Expenses     Account no longer active.
5846      Inactive           Lease Vehicle Operating          Account no longer active. . New Account to use is 5672

5846A     Inactive           Lease Vehicle Operatg - Veh 1    Account no longer active.
5846B     Inactive           Lease Vehicle Operatg - Veh 2    Account no longer active.
5846C     Inactive           Lease Vehicle Operatg - Veh 3    Account no longer active.
5846D     Inactive           Lease Vehicle Operatg - Veh 4    Account no longer active.
5846E     Inactive           Lease Vehicle Operatg - Veh 5    Account no longer active.
5846F     Inactive           Lease Vehicle Operatg - Veh 6    Account no longer active.
5846G     Inactive           Lease Vehicle Operatg - Veh 7    Account no longer active.
5846H     Inactive           Lease Vehicle Operatg - Veh 8    Account no longer active.
5847      Active             Investment Management Fee
5848      Inactive           O/Seas Accomm - Non FBT          Account no longer active.
5849      Active             Postage and Freight
5849R     Inactive           Postage - Recoveries             Account no longer active.
5850      Inactive           Data Sets/Searches               Account no longer active. From 5350 . New Account to use
                                                              is 5662
5851      Active             Staff Relocation Expenses




                                                                                                                         Page 132 of 208
Account Effective Status Description                      Action
5852    Active           Consum. Office Supplies Other
5854    Active           Distrib.To Student Bodies        GSF is no longer being received due to Government
                                                          Legislation re VSU. Thus contributions to student
5855     Active          Consum.Office Supp. Stationery
5855R    Inactive        Stationary Recoveries            Account no longer active.
5856     Inactive        Invalid - Sal/Rel.P'Ments(N/P    Account no longer active.
5857     Active          Consum. Office Supp. Photocopy
5857R    Inactive        Photocopy Supply/Rental Recove   Account no longer active.
5858     Inactive        Invalid - Asat Test Purchases    Account no longer active. Account has never been action in
                                                          ESP Fin
5859     Inactive        Freight/Supply                   Account no longer active. From 5658 . New Account to use
                                                          is 5849
5860     Inactive        Plan Print/Drawing               Account no longer active. From 5659 . New Account to use
                                                          is 5662
5860R    Inactive        Plan Print/Drawing Recoveries    Account no longer active.
5864     Inactive        Invalid - Anutech-Dvlpt Assist   Account no longer active.
5866     Inactive        Farm Expenses                    Account no longer active.
5868     Inactive        Invalid - E/J Lndn Foundation    Account no longer active.
5870     Inactive        Audio Vis.Serv/Materials         Account no longer active. see 5567
5870A    Inactive        Audio Vis Svces/Material(Aural   Account no longer active. see 5567A
5870R    Inactive        Audio Visual Recov               Account no longer active. see 5567R
5870T    Inactive        Audio Teaching                   Account no longer active.
5870V    Inactive        Audio Vis Svces/Material(Video   Account no longer active. see 5567V
5870Z    Inactive        Opening Stock                    Account no longer active.
5872     Inactive        Lease Other & Hire Equip/Room    Account no longer active. . New Account to use is 5672

5872A    Inactive        AAP Info Services - Equip Hire   Account no longer active. . New Account to use is 5672

5872R    Inactive        Lease Other And Hire Equip       Account no longer active.
5873     Inactive        Analyt/Scientific Services       Account no longer active. see 5671
5873B    Inactive        Analyticalservices Bmr           Account no longer active.
5873E    Inactive        Analytical Svces Electron Micr   Account no longer active. see 5671E
5873R    Inactive        Analytical Services-Recoveries   Account no longer active. see 5671R
5874     Inactive        Tea Club                         Account no longer active. . New Account to use is 5662

5882     Inactive        Copyright/Royalties              Account no longer active. From 5332 . New Account to use
                                                          is 5526
5890     Active          Miscellaneous Op. Expenses
58901    Inactive        RIBG Smith                       Account no longer active.
58902    Inactive        RIBG Laver                       Account no longer active.
58903    Inactive        RIBG Clements                    Account no longer active.
5890A    Inactive        Id05 Other                       Account no longer active.
5890B    Inactive        Other Exp-Tfr Comsuper Surplus   Account no longer active.
5890C    Inactive        Conservation                     Account no longer active. . New Account to use is 5890

5890D    Inactive        Id08 Other                       Account no longer active.
5890F    Inactive        Framing                          Account no longer active. . New Account to use is 5890

5890G    Inactive        GST Internal Fee Sponsorships    Account no longer active. . New Account to use is 5890

5890H    Inactive        Health Cov Short Course Studen   Account no longer active. . New Account to use is 5890

5890L    Inactive        Body Corporate Levies            Account no longer active. Use account 5890 if required
5890O    Inactive        Open Day Expenses                Account no longer active.
5890R    Inactive        Other expenses-recovery          Account no longer active.
5890S    Inactive        Bulk Store Int Tfrs-Purchases    Account no longer active.
5890U    Inactive        Other Expenses - Uniforms        Account no longer active. use 5563
5890V    Inactive        Valuations                       Account no longer active. . New Account to use is 5890

5895     Inactive        ANU Connect - Expenditure        Account no longer active. . New Account to use is 5890

5895R    Inactive        ANU Connect - Recoveries         Account no longer active. . New Account to use is 5890

5896     Active          Joint Venture Expense
5899     Active          Expenses - Suspense              New Account




                                                                                                                       Page 133 of 208
Account   Effective Status   Description                      Action
5913      Active             Real/Cap Losses Coll Debt Obli
5914      Active             Real/Cap Losses - Options
5915      Active             Real/Cap Loss Unlisted Dom.Sec
5916      Active             Real/Cap Losses - Corporate Bo
5917      Active             Real/Cap Losses - Govt Securit
5918      Active             Real/Cap Losses - Semi Govt Se
5919      Active             Real/Cap Losses Listed Sh&Op
5920      Inactive           Real/Cap Losses - Properties     Account no longer active. . New Account to use is 9605

5921      Active             Real/Cap Losses - Stapled Secu
5922      Active             Real/Cap Losses - O/Seas Manag
5923      Active             Realised Capital Losses - Mana
5924      Active             Realised Capital Losses - Tran
5925      Active             Real/Cap Loss Cap Ind Bonds
5926      Active             Realised Losses - Debentures
5927      Active             Real/Cap Losses Float Rate Nts
5928      Active             Real/Cap Losses - Lstd Hyb Sec
5929      Active             Real Loss - Invest Prop Trusts
5930      Inactive           Property Operating Expense       Account no longer active. . New Account to use is 5933

5931      Inactive           Property Leasing Expense         Account no longer active. . New Account to use is 5933

5932      Inactive           Property Marketing Expense       Account no longer active. . New Account to use is 5933

5933      Active             Property Repairs & Maintenance
5934      Inactive           Property Building Mtce - Non C   Account no longer active. . New Account to use is 5933

5935      Inactive           Equity Expenses                  Account no longer active. . New Account to use is 5933

5935B     Inactive           Brokerage Buy                    Account no longer active. use 5935
5935S     Inactive           Share Brokerage                  Account no longer active. use 5935
5936      Inactive           Fixed Interest Expenses          Account no longer active. . New Account to use is 5933

5937      Inactive           Overseas Managed Fund Expenses   Account no longer active. . New Account to use is 5933

5938      Inactive           Property - Contributions         Account no longer active. . New Account to use is 5933

5940      Inactive           Real.Losses-Investmt Property    Account no longer active. . New Account to use is 9630

5950      Inactive           Invalid - Trav & Accom Non Fbt   Account no longer active. Account has never been action in
                                                              ESP Fin
5953      Inactive           Invalid - Consultancy            Account no longer active. Account has never been action in
                                                              ESP Fin
5954      Inactive           Invalid - Management Fee         Account no longer active. Account has never been action in
                                                              ESP Fin
5955      Inactive           Invalid - Equipment Hire         Account no longer active. Account has never been action in
                                                              ESP Fin
5956      Inactive           Invalid - Other Expenses         Account no longer active. Account has never been action in
                                                              ESP Fin
5960      Inactive           Refund Health & Aging            Account no longer active. . New Account to use is 9970

5961      Inactive           Refund DEEWR Grant               Account no longer active. . New Account to use is 9971

5962      Inactive           Refund Defence Grant             Account no longer active. . New Account to use is 9972

5963      Inactive           Refund Env Wat Her Arts Grant    Account no longer active. . New Account to use is 9973

5964      Inactive           Refund DFAT Grant                Account no longer active. . New Account to use is 9974

5965      Inactive           Refund Res Energy & Tour Grant   Account no longer active. . New Account to use is 9975

5966      Inactive           Refund DIISR Grant               Account no longer active. . New Account to use is 9976

5967      Inactive           Refund Agri Fish Forest Grant    Account no longer active. . New Account to use is 9977




                                                                                                                           Page 134 of 208
Account Effective Status Description                      Action
5968    Inactive         Refund Infr Trans Reg Dev LG     Account no longer active. . New Account to use is 9978

5969     Inactive        Refund Prime Min & Cabinet       Account no longer active. . New Account to use is 9979

5970     Inactive        Refund FHCSIA Grant              Account no longer active. . New Account to use is 9980

5971     Inactive        Refund Housing & Reg Develop     Account no longer active. Inactivated in 2008 - This is no
                                                          longer a separate Department - refer othe
5973     Inactive        Refund BroadB Comm Digital Ec    Account no longer active. . New Account to use is 9983

5974     Inactive        Refund Donations                 Account no longer active. . New Account to use is 9212

5975     Inactive        Refund Other Aust Govt Inst      Account no longer active. . New Account to use is 9985

5979     Inactive        Refund ACT Govt Grant            Account no longer active. . New Account to use is 9004

5980     Inactive        Refunds Other Rsrch Grants       Account no longer active. . New Account to use is
                                                          VARIOUS
5981     Inactive        Refund Other Non Rsrch Grants    Account no longer active. . New Account to use is 9712

5982     Inactive        Refund Aust Govt Grant           Account no longer active. From 5118 . New Account to use
                                                          is 9985
5983     Inactive        Refund Fees - Conference Fees    Account no longer active. From 5112 . New Account to use
                                                          is 9280
5984     Inactive        Refund Parking Permits           Account no longer active. From 5112P . New Account to
                                                          use is 9225
5985     Inactive        Refund Other Fees                Account no longer active. From 5113 . New Account to use
                                                          is 9200
5986     Inactive        Refund HECS                      Account no longer active. From 5115
5987     Inactive        Refund Continuing Educ Fees      Account no longer active. From 5118 . New Account to use
                                                          is 9280
5988     Active          Refund Interest (usually SPF)
5989     Inactive        Refund State Govt Grant          Account no longer active. use 5980 or 5981
5990     Inactive        Internal Cost Recovery           Account no longer active.
5990A    Inactive        Recovery from UBUs               Account no longer active.
5990G    Inactive        Id11 Cost Recovery               Account no longer active.
5990R    Inactive        Recovery                         Account no longer active.
5990S    Inactive        Recovery from Investment         Account no longer active.
5998     Inactive        Surpluses from Prior Years       Account no longer active.
5999     Inactive        Deficits From Previous Years     Account no longer active.
6200     Active          Depreciation-Buildings at Cost
6201     Active          Depreciation-Bldg at Valuation
6202     Active          Depreciation - Infrastructure
6203     Active          Depn-Infrastructure@ Valuation
6250     Active          Depn- Residential Prop at Cost
6251     Active          Depn-Resident. Prop @Valuation
6259     Active          Depreciation-Leasehold Improve
6637     Inactive        Profit/Loss Account              Account no longer active.
6638     Inactive        Appropriation                    Account no longer active.
6900     Active          Depn-Office Equip. at Cost
6902     Active          Depn-Rsrch Equip. at Cost
6904     Active          Depn-Teaching Equip. at Cost
6906     Inactive        Depn-Clean.Equipment             Account no longer active.
6908     Active          Depn-Computer Equip atCost
6910     Inactive        Depn-Comp.N'Work Equipment       Account no longer active.
6912     Active          Depn-Motor Vehicle at Cost
6916     Active          Depn-Other Equip. at Cost
6918     Active          Depn-Music Instrmnts at Cost
6919     Inactive        Depn Site Infrastructure At Co   Account no longer active.
6920     Inactive        Depn Campus Buildings At Cost    Account no longer active.
6921     Inactive        Depn Land/Dwellings At Valuati   Account no longer active. see 6251
6922     Inactive        Depn Campus Buildings At Valua   Account no longer active.
6923     Inactive        Depn Site Infrastre at Valuatn   Account no longer active.
6925     Active          Amortisation- Crown Lease
6926     Inactive        Amortisation exp-Leased assets   Account no longer active.




                                                                                                                       Page 135 of 208
Account   Effective Status   Description                      Action
6928      Active             Amortisation License Agreement
6930      Active             Prov Doubtful Debts Expense
6931      Inactive           Invalid***Lsl (Non Fund)         Account no longer active. Account has never been action in
                                                              ESP Fin
6932      Inactive           Invalid***Rec Leave (Non Fund)   Account no longer active. Account has never been action in
                                                              ESP Fin
6934      Inactive           Def.Bldg Maint(N/Fund)           Account no longer active.
6936      Active             Loss on Disposal
6936B     Inactive           Loss On Disposal Of Building     Account no longer active. . New Account to use is 6936

6936E     Inactive           Loss On Disposal Assets-Extern   Account no longer active.
6936M     Inactive           Loss on Disposal - Misc          Account no longer active. . New Account to use is 6936

6936V     Inactive           Loss on Disposal - Vehicles      Account no longer active. . New Account to use is 6936

6937      Inactive           Invalid - Provision OS Studies   Account no longer active.
6938      Inactive           Invalid - Prov For Empl Super    Account no longer active. see 6954
6940      Inactive           Decrement On Revaluation Asset   Account no longer active.
6945      Active             Financial Gain Of Asset - Inte
6946      Active             Financial Loss Of Asset - Inte
6947      Inactive           Fin Gain/Loss-A/Reval Asset      Account no longer active.
6948      Inactive           Fin Gain/Loss-A/Reval AccDepn    Account no longer active.
6949      Inactive           Fin Gain/Loss-A/Reval ARR        Account no longer active.
6950      Inactive           Abnormal Item/Prior Period Adj   Account no longer active.
6951      Inactive           Prior year adj to accumd fund    Account no longer active.
6952      Inactive           Doubtful Debts (N/Fund)          Account no longer active. use 6930
6953      Inactive           Invalid - Provision OS Studies   Account no longer active.
6954      Active             Employee Superannuation Entitl
6960      Active             Depn-Office Equip @Deemed Cost
6961      Active             Depn-Rrsch Equip. @Deemed Cost
6962      Active             Depn-TeachingEquip Deemed Cost
6963      Active             Depn-Comp. Equip. @Deemed Cost
6964      Inactive           Depn Exp Network Equip at val'   Account no longer active.
6965      Inactive           Depn Exp Cleaning Equip at val   Account no longer active.
6966      Active             Depn-Mtr Vehicles @Deemed Cost
6967      Active             Depn-Other equip. @Deemed Cost
6968      Active             Depn-Music Instrmt@Deemed Cost
6970      Active             Impairment Loss
6999      Active             Loss On Units LTIP
7000      Active             Tfr to another Ledger
7000A     Inactive           Invalid - Transfer-Cwlth Govt.   Account no longer active.
7000I     Inactive           Invalid - Transfer-Interest      Account no longer active.
7001      Active             Transfer from another Ledger
7002      Inactive           Invalid - Transfer to UBU        Account no longer active.
7003      Inactive           Invalid - Tfr To Q Ledger        Account no longer active.
7004      Inactive           Invalid - Transfer to CMP        Account no longer active.
7005      Inactive           Invalid - Transfer to Fees       Account no longer active. use 7015 or 7015D
7005F     Inactive           Invalid - Tuition Fee Chge       Account no longer active.
7005N     Inactive           Invalid - Notion Fees Clearing   Account no longer active.
7006      Active             Tfr To Reserve
7006B     Active             Tfr to DBM Reserve
7006E     Active             Tfr to Equip/Furn Repl Reserve   This account is used to record movements (transfers) to the
                                                              Equipment & Furnishings Repl Reserve.
7006S     Inactive           Tfr to Soft Furnishing Reserve   Account no longer active. Inactivated - Refere 7006E -
                                                              Equipment/Soft Furnishings Replacement combin
7007      Inactive           Invalid - Trfr Full Fee Payg     Account no longer active.
7008      Inactive           Invalid - FFP OS Stud Waiver     Account no longer active.
7009      Inactive           Invalid - Tfr To E Ledger        Account no longer active.
7009M     Active             Matched corpus transfer
7010      Inactive           Invalid - Tfr Fr Recurrent       Account no longer active.
7010X     Inactive           Invalid - Prev Year Fee Trans    Account no longer active.
7011      Inactive           Invalid - Tfr Fr S Ledger        Account no longer active.
7011X     Inactive           Invalid - Prev Year Fee Trans    Account no longer active.
7012      Inactive           Invalid - Tfr fr UBU             Account no longer active.
7012C     Inactive           Invalid - Tfr Ancillary Conc     Account no longer active.




                                                                                                                            Page 136 of 208
Account Effective Status Description                       Action
7013    Inactive         Invalid - Tfr Fr Q Ledger         Account no longer active. Account has never been action in
                                                           ESP Fin
7013X    Inactive         Invalid - Prev Year Fee Trans    Account no longer active.
7014     Inactive         Invalid - Tfr from CMP           Account no longer active.
7015     Active           ISF Net Fee Transfers
7015D    Active           DTF Net Fee Transfers
7015X    Inactive         Invalid - Prev Years Fee Trans   Account no longer active.
7016     Active           Tfr Fr Reserve
7016B    Active           Tfr from DBM Reserve
7016E    Active           Tfr fm Equip/Furn Repl Reserve
7016S    Inactive         Invalid - Tfr fm Soft Furn Res   Account no longer active. Inactivated - Refere 7016E -
                                                           Equipment/Soft Furnishings Replacement combin
7017     Inactive         Invalid - Tfr FFP Costs Frm F    Account no longer active.
7019     Inactive         Invalid - Tfr From E Ledger      Account no longer active. Account has never been action in
                                                           ESP Fin
7019M    Active           Matched corpus transfer
7019X    Inactive         Invalid - Prior Year Trans GSF   Account no longer active.
7020     Inactive         Invalid - Tfr Within Spf         Account no longer active.
7021     Active           Tfr Within Univ Business Units
7022     Inactive         Invalid - Tfrs Within F Fund     Account no longer active.
7070     Inactive         Invalid - Tfr From ANU E Fund    Account no longer active.
7102     Inactive         Office Equipment transfer        Account no longer active. Refer Account 7202
7105     Active           Research Equipment transfer      Refer Account 7205
7109     Inactive         Teaching Equipment transfer      Account no longer active. Refer Account 7209
7111     Inactive         Computer Equipment transfer      Account no longer active. Refer Account 7211
7131     Inactive         Motor Vehicles transfer          Account no longer active. Refer Account 7231
7145     Inactive         Other equip/furniture transfer   Account no longer active. Refer Account 7245
7146     Inactive         Musical Instruments transfer     Account no longer active. Refer Account 7246
7167     Inactive         Arts & antiquities transfer      Account no longer active. Refer Account 7267
7180     Active           IAB Funds - Transfer
7181     Active           CCG Funds - Transfer
7182     Active           BURF Funds - Transfer
7183     Active           TLC Funds - Transfer
7195     Inactive         WIP Equipment OnSale Tfr         Account no longer active. Refer Account 7295
7197     Inactive         WIP Equip ANU Transfer           Account no longer active. Refer Account 7297
7198     Inactive         WIP Capital Transfer             Account no longer active. Refer Account 7298
7202     Active           Office Equipment Transfer
7205     Active           Research Equipment Transfer
7209     Active           Teaching Equipment Transfer
7211     Active           Computer Equip Transfer
7231     Active           Motor Vehicle Transfer
7245     Active           Other Equip/Furn Transfer
7246     Active           Musical Instruments Transfer
7267     Active           Artworks Antiquities Transfer
7295     Active           WIP Equip on Sale Transfer
7297     Active           WIP Equip ANU Transfer
7298     Active           WIP Capital Property Transfer
7900F    Active           LSL - Tfr from Rsve
7900T    Active           LSL - Tfr to Rsve
7901F    Active           Trf from Strategic Reserve
7901T    Active           Tfr to Strategic Reserve
7902F    Inactive         Invalid - IASDev- Tfr from Rsv   Account no longer active.
7902T    Inactive         Invalid - IASD- Tfr to Rsve      Account no longer active.
7903F    Active           Equip Grant - Tfr from Rsve
7903T    Active           Equip Grant - Tfr to Rsve
7904F    Active           VC's Discretionary Fund-tfr
7904T    Inactive         VC's Discret Fund- Tfr to Rsve   Account no longer active.
7905F    Active           W/Comp Fund - Tfr from Rsve
7905T    Active           W/Comp Fund - Tfr to Rsve
7906F    Active           Rsves Provsns – Tfr from Rsve
7906T    Active           Rsves Provsns – Tfr to Rsve
7907F    Inactive         Invalid - DD - Tfr from Rsve     Account no longer active.
7907T    Inactive         Invalid - DD - Tfr to Rsve       Account no longer active.
7908F    Active           Res Dev Fund - Trf fr Reserve
7908T    Active           Res Dev Fund - Trf to Rsve




                                                                                                                        Page 137 of 208
Account   Effective Status   Description                      Action
7909F     Active             Strategic Funds - Tfr from Rsv
7909T     Active             Strategic Funds - Tfr to Rsve
7910F     Active             DVC (Ed) Cont-Trf from Rsve
7910T     Active             DVC (Ed) Cont-Trf to Rsve
7911F     Active             DVC (Res) Cont-Trf from Rsve
7911T     Active             DVC (Res) Cont-Trf to Rsve
7914F     Active             Travel Grants - Trf fr Rsve      Account Name Changed
7914T     Active             Travel Grants - Trf to Rsve      Account name changed
7915F     Active             PVC (AD&IS) - Tfer fr Reserve
7915T     Active             PVC (AD&IS) Tfer to Reserve
8501      Active             IntPurch- Salary admin fee
8502      Active             IntPurch-Constructed Equipment
8503      Active             IntPurch- Students/Scholars
8504      Active             IntPurch-Print/Pub/Adv/Publics
8505      Active             IntPurch-Fieldwork
8507      Active             IntPurch-Laboratory Usage
8511      Active             IntPurch - Salary Recovery
8514      Active             IntPurch-Scientific Analysis
8517      Active             IntPurch-Animal Maintenance
8524      Active             IntPurch-CourseFee/Training/PD
8527      Active             IntPurch-Laboratory Supplies
8534      Active             IntPurch-Mngt/AdminFee/Rent
8537      Active             IntPurch - Mice Imports
8544      Active             IntPurch-Desktop Support
8554      Active             IntPurch-Sundry Goods & Servic
8564      Active             IntPurch-Site Services & Works
8574      Active             IntPurch- Network Serv Charges
8584      Active             IntPurch-Infrast/IndirectCosts   To be used with Account 8984. Replaces Account Code
                                                              5827.
8901      Active             IntSales- Salary admin fee
8902      Active             IntSales-Constructed Equipment
8903      Active             IntSales-Students/Scholars
8904      Active             IntSales-Print/Pub/Adv/Publics
8905      Active             IntSales-Fieldwork
8907      Active             IntSales-Laboratory Usage
8911      Active             IntSales - Salary Recovery
8914      Active             IntSales-Scientific Analysis
8917      Active             IntSales-Animal Maintenance
8924      Active             IntSales-CourseFee/Training/PD
8927      Active             IntSales-Laboratory Supplies
8934      Active             IntSales-Mngt/AdminFee/Rent
8937      Active             IntSales - Mice Imports
8944      Active             IntSales-Desktop Support
8954      Active             IntSales-Sundry Goods & Servic
8964      Active             IntSales-Site Services & Works
8974      Active             IntSales-Network Serv Charges
8984      Active             IntSales-Infrast/IndirectCosts   To be used with Account 8584. Replaces Account Code
                                                              5827.
9001      Active             DEEWR CGS Basic Grant
9002      Active             HECS/HELP
9003      Active             FEE-HELP
9004      Active             ACT Government Grant
9005      Inactive           Cwlth Funds - BOTPLS             Account no longer active. use 9003
9006      Active             DEEWR Capital Development Pool
9007      Active             DEEWR Indigenous Support Fund
9008      Active             DEEWR Equity Support Program
9009      Active             DEEWR Workplace Reform Program
9010      Active             DEEWR National Institutes Fund
9011      Active             DEEWR Teaching & Learning Fund
9012      Inactive           DEST - HE Spec Projects Prog     Account no longer active.
9013      Active             DEEWR Workplace Product. Prog
9014      Inactive           DEST Collaboration & SR Prog     Account no longer active.
9015      Active             ARC Discovery Grants
9016      Active             DEEWR Institutional Grants Sch




                                                                                                                    Page 138 of 208
Account Effective Status Description                      Action
9016I   Inactive         DEST Industry Linkage Inc Sch    Account no longer active. . New Account to use is 9016

9017     Active          DEEWR Sustainable Research Exc
9018     Active          Rsrch Infrastruct Block Grant    From 9019A
9019     Active          ARC Linkage Infrastructure
9019A    Inactive        Resrch Infrastruct Block Grant   Account no longer active.
9019B    Inactive        HEFA Grant - Mechanism C         Account no longer active.
9019C    Inactive        ARC Linkage - Inf Equip & Fac    Account no longer active. . New Account to use is 9019

9020     Active          ARC Centres of Excellence
9021     Active          ARC Indigenous Res Dev
9022     Active          ARC Discovery Fellowships
9023     Active          DEEWR Australian Postgraduate
9024     Active          DEEWR Overseas Postgraduate Re
9025     Active          ARC Discovery Federation F/shp
9026     Active          ARC Linkage International
9027     Active          ARC Spec Research Initiatives
9028     Active          ARC Linkage Projects
9029     Active          ARC International Projects
9030     Active          ARC-Discovery Indigenous RD
9031     Active          High Performance Computers-Res
9032     Active          ARC Disc Early Career Research
9033     Active          DEEWR Research Training Scheme
9034     Active          DEEWR Cwlth Edu Costs Scholars
9035     Active          DEEWR Cwth Accomm Schols
9036     Active          ARC Link. Centre Resrch Netwks
9037     Active          DEEWR Cwlth Indigenous Scholar
9038     Active          DEEWR Commercial Train. Scheme
9039     Active          DEEWR Aust. Sch H.Ed Repositor
9040     Active          DEEWR Implementation Assistanc
9041     Active          DEEWR Disability Support Progr
9042     Active          DEEWR Indigenous Access Schola
9043     Active          DEEWR Diversity & Structural A
9044     Active          DEEWR National Priority Schols
9045     Active          DEEWR Transitional Cost Progra
9046     Inactive        DEEWR Science & Math Trans Ldg   Account no longer active. . New Account to use is 9045

9047     Active          ARC Laureate Fellowships
9048     Active          DEEWR Education Invest. Fund
9049     Active          ARC Future Fellowships
9050     Inactive        DEEWR- SRE Threshold 2           Account no longer active. . New Account to use is 9017

9051     Active          Higher Educ Participation Prog
9052     Active          HE Partnership Base Funding
9053     Active          ARC Super Science Fellowship
9054     Active          DEEWR Facilitation Funding
9055     Active          Excellence in Learning&Teachin
9100     Inactive        Recoveries                       Account no longer active. use 97xx, 99xx, 9309
9100A    Inactive        Recoveries Business Support      Account no longer active.
9100B    Inactive        Recov Bank & Credit Card Fees    Account no longer active.
9100D    Inactive        Nix Dinner                       Account no longer active.
9100E    Inactive        Equipment Recoveries             Account no longer active.
9100F    Inactive        Recov Front Of House Mgrs Wage   Account no longer active.
9100G    Inactive        Nix Gift                         Account no longer active.
9100P    Inactive        Recoveries Piano Costs           Account no longer active.
9100S    Inactive        Recovery of Security Costs       Account no longer active.
9100T    Inactive        Tea Money Recoveries             Account no longer active.
9100W    Inactive        Wages Recoveries                 Account no longer active.
9101     Inactive        Rebank Png                       Account no longer active. Account has never been action in
                                                          ESP Fin
9102     Active          HECS -Student Clearing
9102D    Active          HECS Deferred
9102E    Active          HECS Exemptions
9102I    Active          HECS Internal Sponsor
9102U    Active          HECS Up-Front Discount




                                                                                                                       Page 139 of 208
Account   Effective Status   Description                      Action
9102X     Inactive           HECS Refund Due                  Account no longer active.
9114      Inactive           F&S Use Only- Recover Ext Chgs   Account no longer active.
9200      Active             Sundry Income
9200A     Inactive           Accom/Trav Short Crse Students   Account no longer active.
9200B     Inactive           Sundry Inc-Ticket Selling Fees   Account no longer active.
9200C     Inactive           Sundry Inc-Tfr Comsuper Surplu   Account no longer active.
9200H     Inactive           Health Cover Short Crse Studen   Account no longer active.
9200I     Inactive           Internet Connection Fees         Account no longer active. see 9227
9200L     Inactive           Locker Key Deposit               Account no longer active.
9200R     Inactive           Recoverables Miscellaneous       Account no longer active.
9200S     Inactive           Sundry Income-Salary Recoverie   Account no longer active.
9201      Active             Joint Venture Income
9202      Active             Fines and Late Fees
9202A     Inactive           Administration Fees (Fines)      Account no longer active. . New Account to use is 9202

9202S     Inactive           Summons Fees (Fines)             Account no longer active. . New Account to use is 9202

9203      Active             Student Amenities Fee
9203I     Active             Stdt Amenity Fee-Internal Spsr
9204      Active             Student Admin Service Fees
9205      Inactive           Insurance Claims                 Account no longer active. . New Account to use is 9200

9206      Inactive           Recovery of Bad Debts            Account no longer active. . New Account to use is 9200

9207      Inactive           Commissions/Bonuses              Account no longer active. . New Account to use is 9200

9208      Inactive           Invalid - Application Fees       Account no longer active. Account has never been action in
                                                              ESP Fin
9210      Inactive           Entrance Fee                     Account no longer active. . New Account to use is 9200

9210H     Inactive           Entrnce Fee School Holidy Prog   Account no longer active.
9210N     Inactive           Entrnce Fee Night Visit Income   Account no longer active.
9210T     Inactive           Entrnce Fee Admiss Tour Group    Account no longer active. Account inactivated - use
                                                              Account 9210
9211      Inactive           Consultancy Income               Account no longer active. see 9711
9211A     Inactive           Consultancy-Govt Commonwealth    Account no longer active.
9211B     Inactive           Consultancy-State                Account no longer active.
9211F     Inactive           Consultancy-Foundation           Account no longer active.
9211G     Inactive           Consultancy-Private Industry     Account no longer active.
9211H     Inactive           Consultancy-Wcc Confer.Feb 91    Account no longer active.
9212      Active             Donations and Bequests
9212C     Inactive           Donations - Addition To Corpus   Account no longer active. 9212C no longer in use. All
                                                              donations to Account 9212. Additions to corpu
9212D     Inactive           Friends Of Library Dinners       Account no longer active.
9214      Inactive           Invalid-Donatns-Traing Guarant   Account no longer active.
9216      Active             ForeignExchange Gains-Realised
9216D     Active             Forward Forex Gains- Discount
9216R     Active             Forward Forex Gain-Revaluation
9216U     Active             Forex. Gain-Unrealised
9217      Inactive           DTF - Non-Award Fees             Account no longer active. STADM use only . New Account
                                                              to use is 9218
9217I     Inactive           DTF - NAWD Internal Sponsor      Account no longer active. STADM use only . New Account
                                                              to use is 9218I
9217X     Inactive           Previous Year Ntf Income         Account no longer active.
9218      Active             Domestic Tuition Fees-All Fees   DR&SS use only
9218I     Active             Domestic Tuition Fees-Int Spon   DR&SS use only
9218X     Inactive           DTF Prior Year Fees              Account no longer active. . New Account to use is 9218

9219      Inactive           DTF - Postgraduate Course Work   Account no longer active. STADM use only . New Account
                                                              to use is 9218
9219I     Inactive           DTF - PGRD CW Internal Sponsor   Account no longer active. STADM use only . New Account
                                                              to use is 9218I
9220      Inactive           DTF - Postgraduate Research      Account no longer active. STADM use only . New Account
                                                              to use is 9218




                                                                                                                           Page 140 of 208
Account Effective Status Description                      Action
9220I   Inactive         DTF - PGRD-R Internal Sponsor    Account no longer active. STADM use only . New Account
                                                          to use is 9218I
9221     Inactive        DTF - Undergraduate Fees         Account no longer active. STADM use only . New Account
                                                          to use is 9218
9221I    Inactive        DTF - NAWD - Internal Sponsor    Account no longer active. STADM use only . New Account
                                                          to use is 9218I
9222     Active          Telephone and Internet Service
9222A    Inactive        Telephone Senior Residents       Account no longer active.
9222C    Inactive        Internet Cable                   Account no longer active.
9222D    Inactive        PABX Rental                      Account no longer active.
9222E    Inactive        Telephone Income - Pabx          Account no longer active. . New Account to use is 9222

9222F    Inactive        Fax Recoveries                   Account no longer active.
9222I    Inactive        Internet Income                  Account no longer active. use 9227
9222L    Inactive        PABX Line Rental Inc Students    Account no longer active.
9222M    Inactive        Mobile Phone Income              Account no longer active.
9223     Inactive        Invalid - Contrib Capital Wrks   Account no longer active. Account has never been action in
                                                          ESP Fin
9224     Inactive        Invalid - Assets Adj Prior Yrs   Account no longer active. Account has never been action in
                                                          ESP Fin
9225     Active          Parking Fees
9225G    Inactive        Permit Inc - Incl GST > 1/7/00   Account no longer active.
9225P    Inactive        Pay & Display Parking Income     Account no longer active. . New Account to use is 9225

9226     Active          Workers Compensation Reimburse
9227     Inactive        Internet Services Income         Account no longer active. . New Account to use is 9222

9230     Inactive        Invalid - M'Ship Fee Annual      Account no longer active.
9231     Inactive        Invalid - M'Ship Fee Payroll     Account no longer active. Account has never been action in
                                                          ESP Fin
9233     Inactive        Invalid - Income-Bounties        Account no longer active.
9234     Active          Royalties Licenses and Paten
9235     Active          Membership Fee
9235A    Inactive        Annual Membership Fee            Account no longer active. . New Account to use is 9235

9235P    Inactive        Membership Fee Payroll           Account no longer active.
9236     Inactive        Invalid - Income-Sales           Account no longer active. Account has never been action in
                                                          ESP Fin
9237     Inactive        Licences To Use Patents          Account no longer active. . New Account to use is 9234

9238     Inactive        Patent Contributions             Account no longer active. . New Account to use is 9234

9240     Inactive        Library Fines - General          Account no longer active. . New Account to use is 9202

9240A    Inactive        Libr - ILL and Ext Borrowers     Account no longer active. . New Account to use is 9202

9250     Inactive        Invalid - Rent-Uni.Bookshop      Account no longer active.
9252     Active          Rental and Lease Income
9252S    Inactive        S Berkhout Premises Rental       Account no longer active.
9253     Active          Investment Revenue-Rental Prop
9253O    Inactive        Recovery of Property Expenses    Account no longer active. . New Account to use is 9253

9253P    Inactive        Parking                          Account no longer active. . New Account to use is 9253

9260     Inactive        Invalid - Rent-Subsidy           Account no longer active. Account has never been action in
                                                          ESP Fin
9261     Inactive        ANU Staff Tea Club Contribs      Account no longer active. . New Account to use is 9200

9270     Active          Hire of Facilities
9270D    Inactive        Community Discounts Hall Hire    Account no longer active.
9270E    Inactive        Hire of Equipment                Account no longer active. . New Account to use is 9270

9270I    Inactive        Hire Facilities (Instruments)    Account no longer active.
9280     Active          Cont Education & Conf Fees
9280A    Inactive        Conf/Courses - Reg.Fee           Account no longer active.




                                                                                                                       Page 141 of 208
Account Effective Status Description                      Action
9280C Inactive           Sngle Stdies Fee(Class Tuitn)    Account no longer active.
9280F   Inactive         Continuing Educ Fees GST Free    Account no longer active. . New Account to use is 9280

9280I    Inactive        Continuing Educ Fees Int Spons   Account no longer active. . New Account to use is 9280

9280P    Inactive        Prep Jazz Course Fees            Account no longer active.
9280S    Inactive        Sngle Stdies Fee(Individ Tuitn   Account no longer active.
9280T    Inactive        Type 2 Course Fees               Account no longer active.
9280X    Inactive        Prior Year Course Fee            Account no longer active.
9290     Active          Uni Contributions Comsuper
9290O    Inactive        Other Member Contributions       Account no longer active. . New Account to use is 9290

9291     Inactive        Invalid - Members Contribution   Account no longer active. Account has never been action in
                                                          ESP Fin
9295     Active          FBT - Employee Contribution
9295C    Inactive        Employee Cont CARS FBT           Account no longer active. . New Account to use is 9295

9295E    Inactive        Employee Cont Entertainment      Account no longer active. . New Account to use is 9295

9295T    Inactive        Employee Cont Travel FBT         Account no longer active. . New Account to use is 9295

9300     Inactive        Invalid - Tfr Food/Liquor Cost   Account no longer active. Account has never been action in
                                                          ESP Fin
9309     Active          Sales - Materials and Services
9309C    Inactive        Concert Hall Inc Clearg Acct     Account no longer active.
9309L    Inactive        Linen Sales                      Account no longer active. . New Account to use is 9309

9309X    Inactive        Refund On Key Deposit            Account no longer active.
9311     Inactive        Invalid - Sale-Casual Meals      Account no longer active. Account has never been action in
                                                          ESP Fin
9313     Inactive        Invalid - Sale-Canteen           Account no longer active. Account has never been action in
                                                          ESP Fin
9314     Active          Sales - Beverage
9314B    Inactive        Beverage Sales                   Account no longer active.
9314C    Inactive        Sale - Cigarettes                Account no longer active. . New Account to use is 9323

9315     Inactive        Invalid - Sale-Breakfast         Account no longer active. Account has never been action in
                                                          ESP Fin
9316     Inactive        Invalid - Sale-Agency            Account no longer active. Account has never been action in
                                                          ESP Fin
9317     Inactive        Invalid - Sale Cigarettes        Account no longer active. Account has never been action in
                                                          ESP Fin
9319     Active          Sales - Food
9319A    Inactive        B&G Drink Machine                Account no longer active.
9319B    Inactive        Sale - Breakfast                 Account no longer active. . New Account to use is 9319

9319M    Inactive        The Warren Meal Plan             Account no longer active.
9319O    Inactive        Sale - Other                     Account no longer active.
9321     Inactive        Sale-Functions                   Account no longer active. . New Account to use is 9323

9323     Active          Sales - Other
9323A    Inactive        Sale - Agency                    Account no longer active. Use main Account 9323
9323C    Inactive        Canteen Sales                    Account no longer active. . New Account to use is 9323

9323D    Inactive        Drink Machine Sales              Account no longer active. . New Account to use is 9314

9325     Active          Sales - Publications and Print
9325H    Inactive        Sale:Publications(Handbook)      Account no longer active.
9325X    Inactive        Refund-Publications              Account no longer active.
9340     Inactive        Invalid - Staff Contributions    Account no longer active. Account has never been action in
                                                          ESP Fin
9341     Inactive        Student Contributions            Account no longer active. . New Account to use is 9204

9350     Inactive        Invalid - Tariff-Anu Staff       Account no longer active. Account has never been action in
                                                          ESP Fin




                                                                                                                       Page 142 of 208
Account Effective Status Description                        Action
9351    Inactive         Invalid - Tariff-Anu Visitors      Account no longer active. Account has never been action in
                                                            ESP Fin
9352     Inactive          Invalid - Tariff-Aao Staff/Vis   Account no longer active. Account has never been action in
                                                            ESP Fin
9354     Active            Visitor Accommodation Fees
9354A    Inactive          Visitor Accomm Fees - AAO        Account no longer active. . New Account to use is 9354

9354C    Inactive          Conferences - Casual Visitors    Account no longer active.
9354E    Inactive          Conferrence Income External      Account no longer active.
9354O    Inactive          Visitor Accomm Fees - Other      Account no longer active. . New Account to use is 9354

9354Z    Inactive          Accomodation - Non Taxable       Account no longer active. . New Account to use is 9354

9355     Inactive          Invalid -Tariff-Serc.Staff/Vis   Account no longer active. Account has never been action in
                                                            ESP Fin
9357     Inactive          Invalid - Tariff-Perm.Resident   Account no longer active. Account has never been action in
                                                            ESP Fin
9358     Active            Student Accommodation - Room
9358D    Inactive          Student Accomm TelNet Connect    Account no longer active. . New Account to use is 9369

9358I    Inactive          Student Accomm Fees - In Term    Account no longer active.
9358O    Inactive          Student Tariff Rev Out Of Term   Account no longer active.
9358U    Inactive          Student Accomm Fees Utilities    Account no longer active. . New Account to use is 9369

9359     Inactive          Invalid - Tariff-Stud.O/Term     Account no longer active. Account has never been action in
                                                            ESP Fin
9362     Inactive          Invalid - Tariff-Vis.O/Term      Account no longer active. Account has never been action in
                                                            ESP Fin
9369     Active            Student Accommodation - Other
9370     Active            Disposal of Assets
93700    Inactive          Disposal Assets-Other            Account no longer active.
9370B    Inactive          Duplicate descriptions exist     Account no longer active.
9370M    Inactive          Disposal Assets - Non Veh        Account no longer active. . New Account to use is 9370

9370N    Inactive          Disp.Asset-Plant/Equipment       Account no longer active.
9370O    Inactive          Duplicate descriptions exist     Account no longer active.
9370R    Inactive          Recoveries                       Account no longer active.
9370V    Inactive          Disposal Of Assets - Vehicles    Account no longer active. . New Account to use is 9370

9372     Inactive          Invalid - University Subventio   Account no longer active.
9373     Active            Gain on Disposal
9373B    Inactive          Gain On Disposal - Buildings     Account no longer active. . New Account to use is 9373

9373M    Inactive          Gain On Sale - Miscellaneous     Account no longer active. . New Account to use is 9373

9373V    Inactive          Gain On Disposal - Motor Vehic   Account no longer active. . New Account to use is 9373

9374     Inactive          Invalid****Real-Cap.Gains        Account no longer active.
9375     Inactive          Invalid****Unreal-Cap.Gains      Account no longer active.
9376     Inactive          Invalid - Increase Val Assets    Account no longer active. Account no longer active
9380     Inactive          Invalid-Receipt Anutech          Account no longer active.
9385     Inactive          Invalid - Sale-Photograph        Account no longer active.
9387     Inactive          Sale-Print Publishing            Account no longer active. . New Account to use is 9325

9390     Active            International Student Fees-All   DR&SS use only
9390A    Inactive          ISF - All ISF Ausaid Fees        Account no longer active. STADM use only . New Account
                                                            to use is 9390
9390G    Inactive          GST on Overseas Health Cov       Account no longer active.
9390I    Active            Intern. Student Fees-Int Spons   DR&SS use only
9390X    Inactive          ISF Prior Yr Charges             Account no longer active. . New Account to use is 9390

9391     Inactive          ISF - Postgraduate Course Work   Account no longer active. STADM use only . New Account
                                                            to use is 9390
9391I    Inactive          ISF - PGRD-CW Internal Sponsor   Account no longer active. STADM use only . New Account
                                                            to use is 9390I




                                                                                                                         Page 143 of 208
Account Effective Status Description                       Action
9392    Inactive         ISF - Postgraduate Research       Account no longer active. STADM use only . New Account
                                                           to use is 9390
9392I    Inactive         ISF - PGRD-R Internal Sponsor    Account no longer active. STADM use only . New Account
                                                           to use is 9390I
9393     Inactive         ISF - Undergraduate Fees         Account no longer active. STADM use only . New Account
                                                           to use is 9390
9393I    Inactive         ISF - UGRD - Internal Sponsor    Account no longer active. STADM use only . New Account
                                                           to use is 9390I
9394     Inactive         ISF - Non Award Fees             Account no longer active. STADM use only . New Account
                                                           to use is 9390
9394I    Inactive         ISF - NAWD - Internal Sponsor    Account no longer active. STADM use only . New Account
                                                           to use is 9390I
9514     Active           Invest Mgmt Fee Rebates
9515     Active           Real/Cap Gains - Options
9516     Active           Int-S/Gov Securities
9517     Active           Bond Lending Agreement
9518     Active           Dividends
9518C    Active           Convertible Notes Dividend
9518I    Active           Dividend Imputation credits
9518O    Active           Overseas Dividends
9519     Inactive         Invalid - Int-Loans              Account no longer active.
9520     Active           Interest - Short Term M/Market
9521     Active           Interest - Bank Bills/IBDs
9522     Active           Interest Debentures
9523     Active           Interest External Loans
9524     Inactive         Invalid - Int-Inter Comp Money   Account no longer active.
9525     Active           Interest Government Bonds
9526     Active           Interest Corporate Bonds
9527     Active           Interest - Mortgages
9528     Active           Disbursements Interest/Fees
9528R    Inactive         Admin Fee Recovery               Account no longer active.
9529     Active           Interest - NCDs
9530     Active           Interest - Trans Certs Deposit
9531     Active           Interest - Promiss Notes
9532     Active           Interest - Floating Rate Notes
9533     Active           Interest - Capital Index Bonds
9534     Active           Interest - Listed Hybrid Secur
9535     Active           Interest - Princ Prot Notes
9538     Active           Interest - Coll Debt Obligats
9600     Inactive         Unrealised Capital Gains Cover   Account no longer active. Account has never been action in
                                                           ESP Fin
9601     Inactive         Unreal/Cap Gains - Corporate B   Account no longer active.
9602     Inactive         Unreal/Cap Gains - Govt Securi   Account no longer active.
9603     Inactive         Unreal/Cap Gains - Semi-Govt S   Account no longer active.
9604     Inactive         Unreal/Gains - Shares & Share    Account no longer active.
9605     Active           Unreal/Gains - Properties
9606     Inactive         Unreal/Gains - Stapled Securit   Account no longer active. Account has never been action in
                                                           ESP Fin
9607     Inactive         Unreal/Gains - Overseas Manage   Account no longer active.
9608     Inactive         Unreal/Gains - Managed Investm   Account no longer active.
9610     Inactive         Unreal/Gains - Debentures        Account no longer active.
9611     Inactive         Unrealised Cap Gain-Transferab   Account no longer active. Account has never been action in
                                                           ESP Fin
9612     Inactive         Unrealised Capital Gains Excha   Account no longer active. Account has never been action in
                                                           ESP Fin
9613     Active           Real/Cap Gains Coll Debt Oblig
9615     Active           Real/Cap Gains Unlisted Sh&Op
9616     Active           Real/Cap Gains Corporate Bonds
9617     Active           Real/Cap Gains Govt Securities
9618     Active           Real/Cap Gains - Semi Govt Sec
9619     Active           Real/Cap Gains Listed Sh&Op
9620     Active           Real/Cap Gains Cap Ind Bonds
9621     Inactive         Real/Cap Gains - Stapled Secur   Account no longer active.
9622     Active           Real/Cap Gains-O/S Securities
9623     Active           Real/Cap Gains - Lst Hyb Sec




                                                                                                                        Page 144 of 208
Account   Effective Status   Description                      Action
9624      Active             Real/Cap Gains-Tfr Securities
9626      Active             Real/Cap Gains - Debentures
9627      Active             Real/Cap Gains- Float Rate Nts
9628      Active             Realised Gains-Invest Property
9629      Active             Real Gain - Invest Prop Trusts
9630      Active             Real Gains - Reval Invest Prop
9670      Active             Asset Impairment Prov Reversal
9698      Active             Gain on Units - LTIP
9699      Active             LTIP Distribution
9711      Active             Consultancies - Non-Research     From 9211
9712      Active             Contracts Non Research - Domes
9713      Inactive           Aust Business Grts - NonRsrch    Account no longer active. . New Account to use is 9712

9714      Inactive           Aust Non Profit Orgs NonRsrch    Account no longer active. . New Account to use is 9712

9715      Active             Contracts Non Research-Intern.
9716      Inactive           State Govt (Not ACT) NonRsrch    Account no longer active. . New Account to use is 9712

9892      Inactive           Contributions To Projects        Account no longer active.
9892C     Inactive           Contribution to Projects         Account no longer active.
9893      Inactive           Invalid-Aust Business Consulta   Account no longer active.
9894      Inactive           Invalid-Aust Non Profit Consul   Account no longer active.
9895      Inactive           Invalid-Overseas Consultancy     Account no longer active.
9896      Inactive           Invalid-State Govt Consultancy   Account no longer active.
9897      Inactive           Invalid-Aust Business Consulta   Account no longer active.
9898      Inactive           Invalid - Contract Research      Account no longer active.
9899      Inactive           Invalid-Other Cwlth Rsrch Cons   Account no longer active. Account no longer active.
9911      Active             Consultancies - Research
9940      Inactive           General Service Fee              Account no longer active.
9940I     Inactive           GSF Internal Sponsor             Account no longer active.
9940X     Inactive           GSF Refunds Last Yr Fees         Account no longer active.
9970      Active             Health and Ageing
9971      Active             Educ Employ & Workplace Relat
9972      Active             Department of Defence
9973      Active             Susta,Environ,Water,Pop,Commun
9974      Active             Foreign Affairs and Trade
9975      Active             Resources Energy and Tourism
9976      Active             Ind Innov Sc Rsch & Ter Edu
9977      Active             Agriculture Fisheries & Forest
9978      Active             Infrastructure and Transport
9979      Active             Prime Minister And Cabinet
9980      Active             Fam Hsg Comm Serv Indig Aff
9981      Inactive           Housing & Regional Development   Account no longer active. Inactivated in 2008 - This is no
                                                              longer a Commonwealth Department - refer
9982      Active             Dept Climate Change & Energy E
9983      Active             Broadband Comm & Digital Econ
9985      Active             Other Aust Govt Instrumental
9986      Active             Scholarship and Prizes
9987      Inactive           Scholarships                     Account no longer active. . New Account to use is 9986

9988      Inactive           Invalid - Grnt-Cent.Exc.In Res   Account no longer active. Account has never been action in
                                                              ESP Fin
9989      Inactive           Invalid - Grnt-Nat.En.Res.Dev/   Account no longer active. Account has never been action in
                                                              ESP Fin
9990      Inactive           Invalid-Nhmrs Grant              Account no longer active.
9991      Inactive           Invalid-Arc Grant                Account no longer active.
9991X     Inactive           Refund Grant Grnt Aus.Res        Account no longer active.
9992      Active             Contract Rrsch-Aust Local Govt
9993      Active             Contract Rsrch-Aust Non-Govt
9994      Inactive           Aust Non Profit Orgs Research    Account no longer active. . New Account to use is 9993

9995      Active             Contract Rsrch-International
9996      Active             Contract Rsrch-Aust State Govt
9996D     Inactive           N.T. State Govt - Research       Account no longer active. . New Account to use is 9996




                                                                                                                           Page 145 of 208
Account Effective Status Description                      Action
9996N Inactive           NSW State Govt - Research        Account no longer active. . New Account to use is 9996

9996Q    Inactive        Qld State Govt Grant Research    Account no longer active. . New Account to use is 9996

9996S    Inactive        S.A. State Govt Grant Research   Account no longer active. . New Account to use is 9996

9996T    Inactive        Tas State Govt Grant Research    Account no longer active. . New Account to use is 9996

9996V    Inactive        Vic State Govt Grant Research    Account no longer active. . New Account to use is 9996

9996W    Inactive        WA State Govt Grant Research     Account no longer active. . New Account to use is 9996

9996X    Inactive        Invaild-Grant Agency Payment     Account no longer active.
9997     Inactive        Invalid-Listd Cwlth Rsrch Gran   Account no longer active.
9998     Inactive        Invalid-Oth Contrib To Project   Account no longer active.
9999     Inactive        Invalid-Oth Cwlth Resrch Grant   Account no longer active.
ALL      Active          All Accounts
ANU      Active          ANU
B001     Inactive        STMM-Short Term Discount Ltd     Account no longer active.
B003     Inactive        Stmm Anz                         Account no longer active.
B020     Inactive        STMM - St George Bank Ltd        Account no longer active.
B031     Inactive        BAB-Short Term Discount Ltd      Account no longer active.
B033     Inactive        Bab-Anz                          Account no longer active.
B034     Inactive        BAB-CBA Commonwealth Bank        Account no longer active.
B035     Inactive        BAB-NAB National Bank            Account no longer active.
B036     Inactive        BAB-WBC Westpac                  Account no longer active.
B048     Inactive        BAB-ABA Advance Bank             Account no longer active.
B052     Inactive        Bendigo Bank Float Rte Certif    Account no longer active.
B053     Inactive        TCD-Piba                         Account no longer active.
B054     Inactive        BAB-Ford Credit Aust Ltd         Account no longer active.
B055     Inactive        NCD-ABA Advance Bank             Account no longer active.
B056     Inactive        TCD-ABA Advance Bank             Account no longer active.
B057     Inactive        TCD-Metway                       Account no longer active.
B058     Inactive        NCD-Sgb St George Bank           Account no longer active.
B059     Inactive        NCD Challenge Bank               Account no longer active.
B060     Inactive        TCD - Challenge Bank (Current)   Account no longer active.
B061     Inactive        TCD - National Australia Bank    Account no longer active.
B062     Inactive        NCD - Bendigo Bank               Account no longer active.
B067     Inactive        NCD-Suncorp Metway               Account no longer active.
B101     Inactive        Deb-Agc                          Account no longer active.
B105     Inactive        Deb-Cbfc                         Account no longer active.
B106     Inactive        Deb-Esanda                       Account no longer active.
B136     Inactive        Deb-Gas And Fuel                 Account no longer active.
B205     Inactive        Semi Govt Qld Indust Devel Cor   Account no longer active.
B209     Inactive        S-G Qld Treas Corp               Account no longer active.
B217     Inactive        Corporate Bond Telecom           Account no longer active.
B232     Inactive        S/Gov-S.E.C.W.A.                 Account no longer active.
B235     Inactive        S-G Nswtc                        Account no longer active.
B237     Inactive        S-G Victorian Finance (Current   Account no longer active.
B240     Inactive        Corporate Bond State Bank Nsw    Account no longer active.
B241     Inactive        Corpoarte Bond State Bank Sa     Account no longer active.
B242     Inactive        Corporate Bond - Merrill Lynch   Account no longer active.
B243     Inactive        Corporate Bond - Bank Of Melbo   Account no longer active.
B245     Inactive        Corporate Bond Bank Of W.A.      Account no longer active.
B246     Inactive        Corporate Bond Citibank          Account no longer active.
B247     Inactive        Corporate Bond Suncorp-Metway    Account no longer active.
B260     Inactive        Pn-Sgb Promissory Note SGB       Account no longer active.
B261     Inactive        Pn-NAB Promissory Note NAB       Account no longer active.
B262     Inactive        Pn-WBC Promissory Note WBC       Account no longer active.
B263     Inactive        Promissory Note - ANZ            Account no longer active.
B264     Inactive        Promissory Note Bankers Trust    Account no longer active.
B265     Inactive        Promissory Note - Gio            Account no longer active.
B351     Inactive        Loan Mba Program                 Account no longer active.
B352     Inactive        Loan Parking Operations          Account no longer active.
B353     Active          Budget Unit Deficit Deferral




                                                                                                                   Page 146 of 208
Account   Effective Status   Description                      Action
B354      Inactive           Loan-7 B & G Kitchens            Account no longer active.
B355      Inactive           Loan-11 Sp.Union                 Account no longer active.
B356      Inactive           Loan Mt Stromlo Exploratory      Account no longer active.
B357      Inactive           Loan 20 Fenner Hall              Account no longer active.
B358      Inactive           Loan Peoplesoft Software Proje   Account no longer active.
B359      Inactive           Loan Apsem                       Account no longer active.
B360      Inactive           Loan-16 Union Refurbish          Account no longer active.
B361      Inactive           Loan Ita Computing               Account no longer active.
B365      Inactive           Loan 16B Union Refurbish         Account no longer active.
B367      Inactive           Loan- 19 Sso Exhib               Account no longer active.
B369      Inactive           Loan 14 Sports Union             Account no longer active.
B371      Inactive           Loan Law Computing               Account no longer active.
B372      Inactive           Loan Apsem & Gppp Facility       Account no longer active.
B373      Inactive           Loan Fenner                      Account no longer active.
B374      Inactive           Loan CIS Short term              Account no longer active.
B375      Inactive           Loan Law Fac & Legal Workshop    Account no longer active.
B376      Inactive           Human Resources DB Loan          Account no longer active.
B377      Inactive           Loan ANUTech - current           Account no longer active.
B378      Inactive           Loan F&S Parking Structure       Account no longer active.
B379      Inactive           Loan ITA - IT Equipment          Account no longer active.
B380      Inactive           Loan F&S Computing Equip curr    Account no longer active.
BC01      Active             Salaries and Related Costs
BC02      Active             Equipment - Capital
BC03      Active             Scholars Expenses
BC04      Active             Other Expenses
BC05      Active             Travel Conf and Field Survey
BC06      Active             Equipment - NON-Capital
BC07      Active             Expendable Research Material
BC08      Active             Transfers to Other
BC09      Active             Contingency
BC10      Active             Student Fees
BC11      Active             Other Income
BC12      Active             Internal Sales
BC13      Active             Transfers from Other
BC14      Active             Internal Allocations
BC15      Active             Operating Grant
BC16      Active             Investment Income
BC19      Active             Current Year Operating Result
BC20      Active             Prior Year Cash Result
BC25      Active             Utilities & Maintenance
D053      Inactive           TCD-Piba                         Account no longer active.
D056      Inactive           Tcd-Aba                          Account no longer active.
D057      Inactive           TCD-Metway                       Account no longer active.
D060      Inactive           TCD-Challenge Bank               Account no longer active.
D061      Inactive           TCD - National Australia Bank    Account no longer active.
D105      Inactive           Deb-Cbfc                         Account no longer active.
D204      Inactive           S-G Secvic                       Account no longer active.
D205      Inactive           S-G Qidc                         Account no longer active.
D209      Inactive           S-G Qtc Qld Treas Corp           Account no longer active.
D217      Inactive           Corporate Bond Telecom           Account no longer active.
D232      Inactive           S-G Secwa                        Account no longer active.
D235      Inactive           S-G NSW Treasury Corp            Account no longer active.
D237      Inactive           S-G Vic Fin                      Account no longer active.
D240      Inactive           Corporate Bond State Bank Nsw    Account no longer active.
D242      Inactive           Corporate Bond - Merrill Lynch   Account no longer active.
D243      Inactive           Corporate Bond - Bank Of Melbo   Account no longer active.
D244      Inactive           Corporate Bond CBA               Account no longer active.
D245      Inactive           Corporate Bond Bank Of W.A.      Account no longer active.
D246      Inactive           Corporate Bond Citibank          Account no longer active.
D351      Inactive           Loan Mba Program                 Account no longer active.
D352      Inactive           Loan Parking Operations          Account no longer active.
D353      Inactive           Loan University Printery         Account no longer active.
D354      Inactive           Loan-7 Burton/Garran Kitchens    Account no longer active.
D355      Inactive           Loan-11 Sports Union             Account no longer active.
D356      Inactive           Loan Mt Stromlo Exploratory      Account no longer active.




                                                                                          Page 147 of 208
Account   Effective Status   Description                      Action
D357      Inactive           Loan 20 Fenner Hall              Account no longer active.
D358      Inactive           Loan Peoplesoft Software Proje   Account no longer active.
D359      Inactive           Loan Apsem                       Account no longer active.
D360      Inactive           Loan-16 Union Refurbish          Account no longer active.
D361      Inactive           Loan Ita Computing               Account no longer active.
D362      Inactive           Loan Graduate Mgmt Facility Lo   Account no longer active.
D363      Inactive           Ug Student Loan Scheme           Account no longer active.
D364      Inactive           Pg Student Loan Scheme           Account no longer active.
D365      Inactive           Loan 16B Union Refurbish         Account no longer active.
D367      Inactive           Loan- 19 Sso Exhib (N/C)         Account no longer active.
D368      Inactive           Sp.Assist Student Program Fund   Account no longer active.
D369      Inactive           Loan 14 Sports Union             Account no longer active.
D370      Inactive           Target Savings Ac-Credit Union   Account no longer active.
D371      Inactive           Loan Law Computing               Account no longer active.
D372      Inactive           Loan Apsem & Gppp Facility       Account no longer active.
D373      Inactive           Loan Fenner - Develop Bank       Account no longer active.
D374      Inactive           Loan CIS Long term               Account no longer active.
D375      Inactive           Loan Law Fac & Legal Workshop    Account no longer active.
D376      Inactive           Human Resources DB Loan          Account no longer active.
D377      Inactive           Loan ANUTech - Non Current       Account no longer active.
D378      Inactive           Loan F&S Parking Non-Current     Account no longer active.
D379      Inactive           Loan ITA - IT Equipment          Account no longer active.
D380      Inactive           Loan F&S Computing Equip Non c   Account no longer active.
D381      Inactive           Loan Dept Physics Photonics No   Account no longer active.
D457      Active             Shares-ANUTECH
D458      Active             Shares-Stud.Loan Fund
D459      Inactive           Shares-Bhp Ord.Fp $1             Account no longer active.
D460      Inactive           Open Learning Agency Of Aust     Account no longer active.
D461      Inactive           Australian Univ Centre Pty Ltd   Account no longer active.
D462      Active             Idp Education Aust Ltd-Shares
D463      Inactive           No Description Available         Account no longer active.
D464      Active             Redfern Photomics p/l cps
D465      Active             ATP Innovations Pty Ltd
D465V     Active             ATP Innovations-MV
D466      Active             Seeing Machines Pty Ltd
D467      Active             Geodynamics Ltd
D468      Active             ANU MTAA SVC Ltd Partnership
D468V     Active             ANU MTAA SVC Prtnshp-MV
D469      Active             ANU Connect Pty Ltd
D469V     Active             ANU Connect Pty Ltd-MV
D470      Active             ANU MTAA SupVenCap Pty Ltd
D471      Active             SA2 Holdings Pty Ltd
D471V     Active             SA2 Holdings Pty Ltd Valuation
D472      Active             ANU Section 68 Pty Limited
D472V     Inactive           ANU Section 68 Pty Limited       Account no longer active.
D473      Active             BRU Holdings Pty Ltd
D473V     Active             BRU Holdings Pty Ltd Valuation
D474      Active             Wriota Pty Ltd
D474V     Active             Wriota Pty Ltd- Market Value
D475      Active             Vantage Private Equity Group
D475V     Active             Vantage Private Equity- MV
D476      Active             Arafura Timor Research Facilit
D477      Active             Pestat Pty Ltd
D477V     Active             Pestat Pty Ltd- Market Value
D478      Active             Digital Core Pty Ltd
D478U     Active             DigitalCore PtyLtd-UncalledCap
D478V     Active             DigitalCore Lab-Valuation
F031      Inactive           Ian Ross Bldg (FEIT)             Account no longer active.
F033      Inactive           Chemistry Building - Faculties   Account no longer active.
F035      Inactive           Research School Of Chemistry     Account no longer active.
F035A     Inactive           Rsc Link And Extension           Account no longer active.
F038      Inactive           Physics Building - Faculties     Account no longer active.
F038A     Inactive           Fac-Physics Link Building        Account no longer active.
F040      Inactive           Bruce Hall                       Account no longer active.
F041      Inactive           Biochemistry Building - Facult   Account no longer active.




                                                                                          Page 148 of 208
Account   Effective Status   Description                      Action
F041A     Inactive           Biochemistry Bldg Extension      Account no longer active.
F042      Inactive           Physcology Building - Facultie   Account no longer active.
F044      Inactive           Zoology Building - Faculties     Account no longer active.
F047      Inactive           Botany Building - Faculties      Account no longer active.
F048      Inactive           Forestry Building - Faculties    Account no longer active.
F048B     Inactive           Forestry Building - Link Exten   Account no longer active.
F049      Inactive           Burton And Garran Hall           Account no longer active.
F049A     Inactive           Warden Burton Hall - House       Account no longer active.
F049B     Inactive           Warden Garran Hall House         Account no longer active.
F049C     Inactive           Warden Bruce Hall - House        Account no longer active.
F079      Inactive           Native Animal Enclos Stores Bl   Account no longer active.
F083      Inactive           Botany Ancillary Building        Account no longer active.
F083A     Inactive           Glass Houses - Botany            Account no longer active.
F083B     Inactive           Botany Plnt Cultur Storge Shed   Account no longer active.
F085      Inactive           Shared Facil (Zoology Animl Hs   Account no longer active.
F096      Inactive           Parliament House Transportable   Account no longer active.
F103      Inactive           Teachg/Field Store Botany/Zool   Account no longer active.
F116      Inactive           Botany / Zoology New Building    Account no longer active.
G015      Inactive           Jb Chifley Building - Library    Account no longer active.
G016      Inactive           Arts Centre                      Account no longer active.
G017      Inactive           Concessions Building             Account no longer active.
G018      Inactive           Councelling Ctr & Health Serv    Account no longer active.
G019      Inactive           Sports Recreation Centre         Account no longer active.
G020      Inactive           University Union Building (New   Account no longer active.
G032      Inactive           Geology Building - Faculties     Account no longer active.
G043      Inactive           Wk Hancock Bldg - Life Science   Account no longer active.
G045      Inactive           John Yencken Bldg(Old Boiler H   Account no longer active.
G045A     Inactive           Maintenance Depot Works & Svce   Account no longer active.
G046      Inactive           Rsrch School Of Biological Sci   Account no longer active.
G046A     Inactive           Rsbs - Extension                 Account no longer active.
G046B     Inactive           Rsbs - Insectary                 Account no longer active.
G046C     Inactive           Rsbs - Outdoor Planting Area     Account no longer active.
G046D     Inactive           Rsbs - Solar Glass House         Account no longer active.
G046E     Inactive           Rsbs - Seminar                   Account no longer active.
G046F     Inactive           Rsbs - Glass Houses X 3          Account no longer active.
G046G     Inactive           Rsbs - Garages                   Account no longer active.
G046H     Inactive           RSBS extension                   Account no longer active.
G090      Inactive           Willows Oval # 3 North Road      Account no longer active.
G091      Inactive           Tennis Courts - North Road (4)   Account no longer active.
G108      Inactive           Cs + It                          Account no longer active.
G115      Inactive           Rsise Building                   Account no longer active.
G122      Inactive           Hancock Library extension        Account no longer active.
H012      Inactive           Melville Hall                    Account no longer active.
H013      Inactive           Jg Crawford Bldg (Special Proj   Account no longer active.
H013A     Inactive           NCDS - Demountble (JG Crawford   Account no longer active.
H014      Inactive           Ad Hope Building (Arts V)        Account no longer active.
H021      Inactive           Hanna Neumann Building           Account no longer active.
H022      Inactive           Hayden Allen Building            Account no longer active.
H024      Inactive           Hayden Allen Building - Arts     Account no longer active.
H025      Inactive           Copland Theatre                  Account no longer active.
H026      Inactive           Lf Crisp Bldg & Haydon/Copland   Account no longer active.
H026A     Inactive           Extns Crisp Building             Account no longer active.
H027      Inactive           John Dedman Building Arts        Account no longer active.
H029      Inactive           Kingsley Street Hall             Account no longer active.
H030      Inactive           Toad Hall - Hall Of Residence    Account no longer active.
H030A     Inactive           Toad Hall common room addition   Account no longer active.
H031      Inactive           Childer Street Complex           Account no longer active.
H098      Inactive           Toad Hall Storage Shed           Account no longer active.
H107      Inactive           Crawford Annex No 2              Account no longer active.
H109      Inactive           Hutton/Kingsley Street Carpark   Account no longer active.
H109A     Inactive           Kingsley/Hutton Carpk Addition   Account no longer active.
H908      Inactive           Union Court infrastructure       Account no longer active.
I002      Inactive           Rg Menzies Building - Library    Account no longer active.
I003      Inactive           Old Admin Buildings G - K        Account no longer active.
I003G     Inactive           Block G Old Admin                Account no longer active.




                                                                                          Page 149 of 208
Account   Effective Status   Description                      Action
I003H     Inactive           Block H Old Admin                Account no longer active.
I003I     Inactive           Block I Old Admin                Account no longer active.
I003J     Inactive           Block J Old Admin                Account no longer active.
I003K     Inactive           Canteen - Block G                Account no longer active.
I004      Inactive           Old Admin Buildings A - F        Account no longer active.
I004C     Inactive           Boilerhouse Old Admin Area       Account no longer active.
I004D     Inactive           Block D Old Admin                Account no longer active.
I004E     Inactive           Block E Old Admin                Account no longer active.
I004F     Inactive           Block F Old Admin                Account no longer active.
I005      Inactive           Law School Building              Account no longer active.
I006      Inactive           Asian Stud Bldg (Oriental Stud   Account no longer active.
I007      Inactive           Law/Asian Studies Link Bldg      Account no longer active.
I008      Inactive           Hc Coombs Bldg Lecture Theatre   Account no longer active.
I009      Inactive           Hc Coombs Building               Account no longer active.
I010      Inactive           Chancelry Bldg - Central Admin   Account no longer active.
I010A     Inactive           Acton Blue Chanc Stages 2A & B   Account no longer active.
I010C     Inactive           Chancelry Stage 2C               Account no longer active.
I011      Inactive           Chancelry Annex (Old Union Bld   Account no longer active.
I081      Inactive           Misd Demountable Building        Account no longer active.
I089      Inactive           Fellows Oval                     Account no longer active.
I092      Inactive           Tennis Courts (Old Admin)        Account no longer active.
I092A     Inactive           Tennis Shelter Shed (Old Admin   Account no longer active.
I110      Inactive           Baldessin Precinct               Account no longer active.
J053      Inactive           Central Store (First Unit)       Account no longer active.
J054      Inactive           Jcsmr Laboratories               Account no longer active.
J054A     Inactive           JCSMR Substation                 Account no longer active.
J054B     Inactive           JCSMR Workshop Annex             Account no longer active.
J054C     Inactive           JCSMR Workshop                   Account no longer active.
J054D     Inactive           JCSMR Solvent Store              Account no longer active.
J054E     Inactive           JCSMR Wing F2                    Account no longer active.
J055      Inactive           Jcsmr - Animal Breeding Unit     Account no longer active.
J056      Inactive           Leonard Huxl-Solid State Phys    Account no longer active.
J057      Inactive           Nuclear Physics Building         Account no longer active.
J058      Inactive           Cockroft Building Rsphyss        Account no longer active.
J058A     Inactive           Rsphyss Tandem Generator Bldg    Account no longer active.
J058B     Inactive           RSPHYSSE Round House             Account no longer active.
J058C     Inactive           Rsphyss - Generator Building     Account no longer active.
J058D     Inactive           Link Bldg (Cockroft/Oliphant)    Account no longer active.
J059      Inactive           Mathematical Sciences Building   Account no longer active.
J060      Inactive           Oliphant Building Rsphyss        Account no longer active.
J061      Inactive           Rses Jaeger Building             Account no longer active.
J061A     Inactive           Rses - Old Block A Ohb           Account no longer active.
J061B     Inactive           Rses - Old Block B Ohb           Account no longer active.
J061C     Inactive           Rses Storage Shed                Account no longer active.
J062      Inactive           Nceph - Block M Ohb              Account no longer active.
J063      Inactive           Cce - Block N Oh Area            Account no longer active.
J064      Inactive           Gardeners Depot Block P Oh Are   Account no longer active.
J064A     Inactive           Gardeners Cottage - Block O Oh   Account no longer active.
J065      Inactive           5/14 Acton - 20 Balmain Cres     Account no longer active.
J082      Inactive           Boat House (Rowing)              Account no longer active.
J084      Inactive           Applied Maths (Old Geophysics)   Account no longer active.
J086      Inactive           Tennis Courts Oh Area            Account no longer active.
J086A     Inactive           Tennis Shed Oh Area              Account no longer active.
J087      Inactive           South Oval                       Account no longer active.
J088      Inactive           Sports Pavilion (South Oval)     Account no longer active.
J097      Inactive           Gdn Dept Poison Store            Account no longer active.
J113      Inactive           Rses Shrimp 3                    Account no longer active.
J124      Inactive           Innovations Building             Account no longer active.
J125      Inactive           Rses Extension                   Account no longer active.
K001      Inactive           University House                 Account no longer active.
K001A     Inactive           Uni House Annex(Molley Huxley)   Account no longer active.
K001B     Inactive           26 Balmain Crescent Acton        Account no longer active.
K028      Inactive           16 Lennox Crossing Acton         Account no longer active.
K037      Inactive           OCH new building                 Account no longer active.
K066      Inactive           4/14 Acton - 18 Balmain Cres     Account no longer active.




                                                                                          Page 150 of 208
Account   Effective Status   Description                      Action
K067      Inactive           3/14 Acton - 16 Balmain Cres     Account no longer active.
K067A     Inactive           2/14 Acton - 14 Balmain Cres     Account no longer active.
K068      Inactive           3 Liversidge Street (House)      Account no longer active.
K069      Inactive           13/14 - 5 Liversidge St          Account no longer active.
K070      Inactive           12/14 Acton - 7 Liversidge St    Account no longer active.
K071      Inactive           9/14 Acton - 28 Balmain Cresce   Account no longer active.
K072      Inactive           6/14 Acton - 22 Balmain Cresce   Account no longer active.
K073      Inactive           Old Canberra House               Account no longer active.
K073A     Inactive           Old Canb House - Chaffers Cott   Account no longer active.
K073B     Inactive           Old Canb House - Gardeners Cot   Account no longer active.
K075      Inactive           Lennox House                     Account no longer active.
K075C     Inactive           Lennox Surface Carpark           Account no longer active.
K076      Inactive           Molonglo Tunnel(Acton Underhil   Account no longer active.
K077      Inactive           Housing Operation Offices        Account no longer active.
K080      Inactive           Vice-Chancellors Residence       Account no longer active.
K093      Inactive           Churchill House                  Account no longer active.
K117      Inactive           8 Liversidge St (House)          Account no longer active.
K118      Inactive           Graduate House - New Construct   Account no longer active.
K120      Inactive           Graduate Management Prog Facil   Account no longer active.
L099      Inactive           Baldessin Carpark                Account no longer active.
L100      Inactive           School Of Music                  Account no longer active.
L105      Inactive           School Of Art                    Account no longer active.
L105B     Inactive           CITA Administration              Account no longer active.
L106      Inactive           Aust Cntre Arts & Technology     Account no longer active.
L121      Inactive           School Music Stage Ii            Account no longer active.
M001      Inactive           Mso - 74 Telescope Building      Account no longer active.
M002      Inactive           Mso - Uppsala Scmidt Building    Account no longer active.
M003      Inactive           Mso - Reynolds Telescope Bldg    Account no longer active.
M004      Inactive           Library Block (Sun Telescope)    Account no longer active.
M005      Inactive           Mso - Central Block              Account no longer active.
M006      Inactive           Mso - Farnham Block              Account no longer active.
M007      Inactive           Mso - Time Service               Account no longer active.
M008      Inactive           Mso - Boilerhouse                Account no longer active.
M009      Inactive           Mso - Pump House                 Account no longer active.
M010      Inactive           Mso - Optical/Electrical Works   Account no longer active.
M011      Inactive           Mso - Seismic Vault              Account no longer active.
M012      Inactive           Mso - Duffield Building          Account no longer active.
M012A     Inactive           MSO Woolley Bldg                 Account no longer active.
M013      Inactive           Mso - Toilet Block               Account no longer active.
M014      Inactive           Mso - Temp Electronics Worksho   Account no longer active.
M015      Inactive           Mso - Flammable Liquids Store    Account no longer active.
M016      Inactive           Mso - Yale Columbia Building     Account no longer active.
M017      Inactive           Mso - Oddie Dome                 Account no longer active.
M018      Inactive           Mso - Fire Tender Shed/Hydrant   Account no longer active.
M019      Inactive           Mso Paint Shop                   Account no longer active.
M020      Inactive           Mos 50 Telescope                 Account no longer active.
M022      Inactive           Mso - Block 16 Section 38        Account no longer active.
M908      Inactive           Mso - Gen Site Develop (Ground   Account no longer active.
M908S     Inactive           Stromlo Houses sewerage upgrad   Account no longer active.
M908V     Inactive           Visitors Centres Sewer Upgrade   Account no longer active.
N002      Inactive           Sso - 40 Telescope Building      Account no longer active.
N003      Inactive           Sso - Pabx/Office                Account no longer active.
N004      Inactive           Sso - 60 Telescope Building      Account no longer active.
N005      Inactive           Sso - 16 Telescope Building      Account no longer active.
N006      Inactive           Sso - Observatory Lodge          Account no longer active.
N007      Inactive           24 Telescope Building            Account no longer active.
N008      Inactive           Access Rd Mopra Mtns-Renshaw     Account no longer active.
N009      Inactive           Access Rd Westons Mtns Renshaw   Account no longer active.
N010      Inactive           Sso - Fire Station               Account no longer active.
N011      Inactive           Sso - Uppsala Telescope Dome     Account no longer active.
N012      Inactive           Sso - 2.3 M Telescope Building   Account no longer active.
N013      Inactive           Sso - Lodge Extensions           Account no longer active.
N014      Inactive           Sso - Conversion House To Pabx   Account no longer active.
N016      Inactive           Sso - Emergency Power Plant      Account no longer active.
N017      Inactive           Sso - Workshop & Workshp Equip   Account no longer active.




                                                                                          Page 151 of 208
Account   Effective Status   Description                      Action
N019      Inactive           Sso - Mt Binga House             Account no longer active.
N020      Inactive           Sso Pump Station                 Account no longer active.
N902      Inactive           Sso - Electricity Supply         Account no longer active.
N906      Inactive           Communications/Radio Link/Pabx   Account no longer active.
N908      Inactive           Sso - Road And Site Services     Account no longer active.
N912      Inactive           Sso - Main Pipeline/Water Supp   Account no longer active.
N913      Inactive           Sso - Roads & Services           Account no longer active.
O001      Inactive           Palaeomagnetic Lab 458 BlackMt   Account no longer active.
O002      Inactive           Section 25 Turner Sports Oval    Account no longer active.
O003      Inactive           Grandstand & Change Rms Turner   Account no longer active.
O004      Inactive           Bl 6 Sec 19 Sailg Boathse Yar    Account no longer active.
O005      Inactive           Section 41, Turner - Grad Hse    Account no longer active.
O006      Inactive           Bl 2 Sec 30 Turner (25 Ridley    Account no longer active.
O008      Inactive           Spring Valley Farm (Jcsmr)       Account no longer active.
O009      Inactive           Palaeomagnetic Lab Storage She   Account no longer active.
O010      Inactive           Manuka Campus-I.T.A              Account no longer active.
O011      Inactive           Spring Valley Farm Nth Cottage   Account no longer active.
O102      Inactive           Gowrie Hostel                    Account no longer active.
O114      Inactive           Weston Creek                     Account no longer active.
P001      Inactive           Lot 15 Section 25 Boroko Png     Account no longer active.
P002      Inactive           Lot 32 Section 54 - Boroko Png   Account no longer active.
P003      Inactive           Lot 19 Section 13 Holoa Png      Account no longer active.
P004      Inactive           Lot 66 Section 32 Lae Png        Account no longer active.
P005      Inactive           Prefab Hut - Mt Wilhelm Png      Account no longer active.
P006      Inactive           Lot 20 Sec 79 Korobosea PNG      Account no longer active.
P007      Inactive           Lot 12 Section 15 Goroka Png     Account no longer active.
Q001      Inactive           Lot 11 Section 12 Suva Fiji      Account no longer active.
S0300     Active             Grant Income - Australian Gov
S0400     Active             Operating Grant
S0600     Active             HECS/HELP
S0901     Active             Grant Income - State Governmnt
S1000     Active             Grant Income - International
S1100     Active             Consultancy & Contract Resrch
S1500     Active             Scholarships and prizes
S1800     Active             Donations and bequests
S2000     Active             Investment Income
S2002     Active             Interest
S2040     Active             Direct Investment Expenses
S2400     Active             Contin educ & Confer Fees
S2401     Active             Internat Tuition fees - Underg
S2402     Active             Domestic Tuition Fees - Underg
S2500     Active             Sales of goods and services
S2600     Active             Accommodation - Student
S2601     Active             Accommodation - Non-student
S2602     Active             Other student charges and fine
S2702     Active             Sundry Income
S2705     Active             Rentals and hire facilities
S2711     Active             Internal Sales
S3110     Active             Continuing Academic & Oncosts
S3111     Active             Academic Secondments & Oncosts
S3112     Active             Sessional Academic & Oncosts
S3306     Active             Non Academic Secondments
S3310     Active             Administrative Staff & Oncosts
S3311     Active             Technical Staff & Oncosts
S3312     Active             Research Officers & Oncosts
S3313     Active             Service Staff & Oncosts
S3314     Active             Librarians & Oncosts
S3315     Active             Trade Staff & Oncosts
S3316     Active             Casuals - Non-academic
S3317     Active             Temp Agency
S3318     Active             Other Salary and Related Costs
S3465     Active             WCI Incapacity Non Academic
S3480     Active             Long Sevice Leave
S3490     Active             Annual Leave
S3500     Active             Depreciation - property




                                                                                          Page 152 of 208
Account   Effective Status   Description                      Action
S3610     Active             Amortisation - Property
S3700     Active             Depr - plant equipment & mv
S3999     Inactive           End of Year Adjustments          Account no longer active. Account has never been action in
                                                              ESP Fin
S4001     Active             Building repairs & maintenance
S4002     Active             Electricity
S4003     Active             Clean garbage and recyc expen
S4004     Active             Municipality charges
S4005     Active             Grounds maintenance
S4006     Active             Other site maint & servicing
S4007     Active             Gas
S4101     Active             Minor Equipment
S4102     Active             Teaching/Lab costs
S4103     Active             Office Expenses
S4104     Active             Printing Publishing and Photo
S4107     Active             Consultancies
S4108     Active             Subscriptions and books
S4109     Active             Plant and Equipment Maintenanc
S4110     Active             Telephone
S4112     Active             Fringe Benefits Tax
S4113     Active             Other Consumables
S4114     Active             Research/Lab costs
S4115     Active             Computer Lic SoftW & Maint
S4117     Active             Internet
S4120     Active             Insurance
S4121     Active             Lease and Hire
S4122     Active             Workshop Materials
S4123     Active             Lab Chemicals and Gas
S4124     Active             Analytical Scientific Services
S4125     Active             Animal Expenses
S4201     Active             Travel domestic - airfares
S4202     Active             Airfares International
S4203     Active             Conference - domestic
S4204     Active             Conference - international
S4205     Active             Travel domestic - accommod
S4206     Active             Travel international - accomm
S4213     Active             Travel domestic - incidental
S4214     Active             Travel international - inciden
S4301     Active             Scholars Stipends
S4302     Active             Scholars Expenses
S4401     Active             Advertising (Gen) and Marketng
S4403     Active             Management fees
S4404     Active             Membership-professional bodies
S4405     Active             Staff professnl develop traing
S4406     Active             Recruitment and Relocation
S4407     Active             OH&S and Employee Assistance
S4408     Active             Patent copyright and royaltie
S4409     Active             Stock purchases
S4410     Active             Other miscl operating expenses
S4411     Active             Audit exp - internal & externa
S4412     Active             Bank and credit card charges
S4414     Active             Catering Light Meals (Non-FBT)
S4415     Active             Contributions
S4416     Active             Legal expenses settlements
S4500     Active             Internal purchases
S4611     Active             Loss on Units LTIP
S4800     Active             Bad debt expense
S4802     Active             Financial (Gain)/Loss - Dispos
S4805     Active             Borrowing costs - interest
S4806     Active             Exchange (Gains)/Losses
S4851     Active             Super Pension Payments
S4900     Active             Surplus/Deficit Current Year
S5000     Active             Abnormal Items
S5100     Inactive           CLOSED Account Codes             Account no longer active.
S5200     Active             Adjustment to Opening Accum Re




                                                                                                                           Page 153 of 208
Account   Effective Status   Description                      Action
S5800     Active             Transfers to other
S5810     Active             Transfers - Equipment Funding
S5811     Active             Transfers from other
S5850     Active             Internal Allocations
S5870     Active             Prior Year Deficit
S5871     Active             Prior Year Surplus
S5900     Active             Transfer To Reserves
S6000     Active             Transfer from Reserves
S6101     Active             Contributions to LTIP
S6300     Active             Other Bank Accounts
S6301     Active             General Bank Account
S6303     Active             Petty Cash
S6304     Active             Short Term Money Market
S6305     Active             Certificates of Deposit
S6306     Active             Promissory Notes
S6307     Active             Bank Bills & For Curr Deposit
S6400     Active             Receivables
S6401     Active             Provision for Doubtful Debts
S6402     Active             Income Due
S6403     Active             Interest Receivable
S6501     Active             Loans to Staff
S6502     Active             Internal Loans
S6503     Active             External Loans
S6600     Active             Other Advances
S6602     Active             Prepaid Expenditure
S6603     Active             Equipment Advances
S6604     Active             Travel Field and Survey Advanc
S6700     Active             Materials in Store
S6801     Active             Debentures
S6802     Active             Semi Govt Investments
S6803     Active             Listed Hybrid Securities
S6810     Active             Transferable Certificates of D
S6814     Active             Floating/Variable Rate Notes
S6815     Active             Collateralized Debt Obligation
S6820     Active             Corporate Bonds
S6901     Active             Trading Stock
S7300     Active             Sundry Creditors
S7301     Active             Accrued Salaries
S7302     Active             Other Creditors
S7303     Active             Income in Advance
S7308     Active             Accrued Super Contributions
S7400     Active             AL Provision - Current
S7401     Active             LSL Provision - Current
S7402     Active             Prov for Redundancies - Crrnt
S7450     Active             Prov for Super - Current
S7600     Active             Site Infrastructure at Cost
S7602     Active             Accum Depn Infrastruct at cost
S7603     Active             Capital Job Cost Control
S7604     Active             Bldg Mtce Provision
S7610     Active             Buildings at Cost
S7611     Active             Depn Buildings at Cost
S7800     Active             Buildings at Valuation
S7801     Active             Accum Depn at Valuation
S7802     Active             Accum Depn at Cost
S7803     Active             Site Infrast at Valuation
S7804     Active             Accum Depn Infras at Valuation
S7809     Active             Res Prop at Cost
S7810     Active             Dwellings at Valuation
S7811     Active             Accum Depn Dwellings at Valn
S7812     Active             Accum Depn Dwellings at cost
S7899     Active             Land at Cost
S7900     Active             Land at Valuation
S7901     Active             Crown Lease at Valuation
S7902     Active             Accum Amortisation Crown Lease
S7904     Active             License Agreement




                                                                       Page 154 of 208
Account   Effective Status   Description                      Action
S7905     Active             Accum Amort Lic Agreement
S8001     Active             Capital - Office Equipment
S8002     Active             Capital - Research Equipment
S8003     Active             Capital - Teaching Equipment
S8004     Active             Capital - Computer Equipment
S8005     Active             Capital - Motor Vehicles
S8006     Active             Capital - Other Equipment
S8007     Active             Capital - Musical Instruments
S8008     Active             Capital - Artwork and Antiquit
S8009     Active             Capital - Rare Library
S8010     Active             Capital - WIP ANU Owned
S8011     Active             Capital - WIP ANU On Sale
S8101     Active             Capital - OE Accum Depn
S8102     Active             Capital - RE Accum Depn
S8103     Active             Capital - TE - Accum Depn
S8104     Active             Capital - CE - Accmum Depn
S8105     Active             Capital - MV - Accum Depn
S8106     Active             Capital - OE - Accum Depn
S8107     Active             Capital - MI - Accum Depn
S8301     Active             Debentures Long Term
S8302     Active             Semi Govt Investments
S8303     Active             Government Investments
S8304     Active             Shares in Related Entities
S8305     Active             Convertible Notes
S8306     Active             Investment Properties
S8307     Active             Other Securities
S8308     Active             Shares / Equities in Public
S8309     Active             Student Loan Funds
S8310     Active             Trans Certs of Deposits N/C
S8311     Active             Managed Investment Funds
S8312     Active             Overseas Managed Investment Fu
S8313     Active             Exchange Instalment Notes
S8314     Active             Floating Rate Notes
S8315     Active             Listed Property Trusts
S8316     Active             Capital Index Bonds
S8317     Active             Listed Hybrid Securities - NC
S8319     Active             Prov for Impairment - UnlstdSh
S8320     Active             Corporate Bonds
S8321     Active             Prov for Impairment - ListedSh
S8322     Active             Principal Protected Notes
S8323     Active             Unlisted Property Trusts
S8324     Active             Collateralized Debt Obligation
S8325     Active             Prov for Impair Relate Parties
S8401     Active             External Loans
S8402     Active             Loans to Staff
S8403     Active             Internal Loan repayments
S902      Inactive           Acton-Power Mains/Substations/   Account no longer active.
S903      Inactive           Acton - Stormwater Mains         Account no longer active.
S904      Inactive           Acton - Sewerage Mains           Account no longer active.
S905      Inactive           Acton-Earth Moving Gen Grounds   Account no longer active.
S906      Inactive           Acton - Pabx Cable               Account no longer active.
S907      Inactive           Acton - Signs & Signboards       Account no longer active.
S908      Inactive           Acton-General Site Development   Account no longer active.
S909      Inactive           Acton - Bridges & Weir Works     Account no longer active.
S910      Inactive           Acton-Auto Sprinklers Western    Account no longer active.
S9101     Active             LSL Prov - Non-Curr - Acad
S9102     Active             AL Provision - Non-Current
S9103     Active             Prov for Redundancies Non Curr
S911      Inactive           Acton-Computer Ducting & Cabli   Account no longer active.
S912      Inactive           Acton - Water Mains              Account no longer active.
S913      Inactive           Acton-Rds Paths Parking Area     Account no longer active.
S914      Inactive           Acton - Fencing                  Account no longer active.
S9150     Active             Prov for Super - Non-Current
S916      Inactive           Acton-Gas Reticulation           Account no longer active.
S9300     Active             SPF Asset Control Accounts




                                                                                          Page 155 of 208
Account   Effective Status   Description                      Action
S9303     Active             Asset Adjustment Prior Years
S9400     Active             Capital Accumulation
S9402     Active             P/L Accumulation
S9700     Active             Special Reserves - Asset Repla
S9702     Active             Special Reserves - Building
S9703     Active             Special Reserves - Development
S9704     Active             Special Reserves - Equipment
S9706     Active             Special Reserves - Self Insura
S9707     Active             Special Reserves - Workers Com
S9800     Active             Asset Reval Reserve - Bldgs
S9801     Active             Asset Revaluation Reserve Inve
S9802     Active             Asset Revaluation Reserve Art
S9803     Active             Asset Revaluation Reserve-Land
S9804     Active             Asset Reval Rsve Crown Lease
S9805     Active             Asset Reval Rsve Rare Library
S9901     Active             Other Budget Transfers
S9902     Active             Contingency
S9903     Active             LSL Pool
SBC01     Active             Salaries and Related Costs
SBC02     Active             Equipment - Capital
SBC03     Active             Scholars Expenses
SBC04     Active             Other Expenses
SBC05     Active             Travel Conf and Field Survey
SBC06     Active             Equipment - NON-Capital
SBC07     Active             Expendable Research Material
SBC08     Active             Transfers to Other
SBC09     Active             Contingency
SBC10     Active             Student Fees
SBC11     Active             Other Income
SBC12     Active             Internal Sales
SBC13     Active             Transfers from Other
SBC14     Active             Internal Allocations
SBC15     Active             Operating Grant
SBC16     Active             Investment Income
SBC19     Active             Current Year Operating Result
SBC20     Active             Prior Year Cash Result
T002      Inactive           PT1 Kioloa Shoalhaven NSW        Account no longer active.
T003      Inactive           Kioloa New Bunk House            Account no longer active.
W001      Inactive           Naru Brinkin Lodge -Darwin       Account no longer active.
W002      Inactive           Warramunga Seismic Station       Account no longer active.
ZZZZ      Inactive           Cost Alloc.Control               Account no longer active.

          END




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