charles darwin university chart of account … of account for 2017 volume vi account description...
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
100 Income
110 Australian Government Grants Aust. Govt.
111 Commonwealth grant scheme and other grants C'wealth
111 03 Research Training Program (RTP) RTP
111 04 Research Support Program (RSP) RSP
111 05 Superannuation Super
111 09 Regional Disability Liaison Officer Initiative RDLO
111 10 Student Disability Educational Support Stud Disability
111 15 CGS - Regional Loading Regional Loading
111 16 CGS - Enable Loading Enable Loading
111 17 Indigenous Support Funds IndigenousSupp
111 25 HE Participation Program HE Participation
111 28 CGS - Allocated Places Advanced Allocated Places
111 29 CGS - Non Designated Courses Advance Non Designated Course
111 30 Partnership Project Funding HE Participation
112 Australian Research Council - ARC ARC
112 01 ARC Discovery Indigenous & Projects ARC Indigenous & Projects
112 02
112 03 ARC Linkage Infrastructure ARC Linkage Infra.
112 04 ARC Linkages Projects ARC Linkages Projects
112 07 ARC Future Fellowships ARC Future F’ships
113 Scholarships Scholarships
113 12 Commonwealth Education Costs Scholarship Comm Ed Cost
113 13 Commonwealth Accommodation Scholarships Comm Accomm
113 14 APA Scholarship APA
113 15 Aust. Post Grad Awards Aust PG Awards
113 17 National Priority Scholarships Nat Priority s/ships
114 Other Capital Funding Other Capital
114 00 Higher Education Capital HE Capital
115 Other Australian Government Financial Assistance Other Aust. Govt. Fin. Ass.
115 02 AMEP AMEP
INCOME ACCOUNTS
Charles Darwin University
Natural Accounts
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
115 04 Indigenous Student Success Program ISSP
115 05 ITAS/ATAS ATAS
115 08 Away From Base AFB
115 10 Other Other
115 20 Menzies Menzies
120 HELP - Australian Government payments HECS
121 Higher Education Loan Programs
121 01 Higher Education Trust Fund Payments HECS TFP
121 02 Fee-HELP advance
121 04 SA - Help Advance Student Amenities
122 HECS - HELP student payments HECS Stud
123 VET Fee Help Loans Scheme VET Fee Help
130 State Govt Grants S/Gvt Grts
131 NTETA Funding NTETA
131 01 General Recurrent General Recu
131 02 Flexible Response Funding Flex Resp Fund
131 03 Build Skills Schedule Y Build Skills Schedule Y
131 04 Remote Support Remote Support
131 05 Staff Subsidy Staff Subsidy
131 06 Recognition of Prior Learning Schedule Y Prior Learning Schedule Y
131 07 New Apprenticeships/User Choice(Sch H) New Apprent
131 08 Pre employment Spec Proj
131 09 131 NT Training Entitlement 11ETP
131 17 Capital Works Capital
131 20 Equipment Equip
131 22 VET in Schools Urban VET Urban
131 24 Training Loan Scheme Training Loan Scheme
131 26 Traditional Trades Recurrent Traditional Trades
131 29 VET in Schools Remote VET Schl Remote
131 32 ITAS Vet Tuition ITAS Vet Tuition
131 33 Supplementary Recurrent Assistance Supp.Recurrent Assis.
131 35 VETiS AHC Based funding VETiS AHC Based
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
131 38 2010 Fee Waiver Childcare Qualifications Fee Waiver childcare
131 40 Structural Adjustment Structural Adjustment
132 Other State Government Grants State Grants
132 01 Dept Education - Operational Grant Dep Ed. Op Grant
132 02 Institute of Advanced Studies IAS
132 04 Other
132 05 CDU City Campus Grant Agreement NTG City Campus Grant NTG
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
140 Other Main Revenue Categories Other Revn
141 Research Grants Rsch Grnts
141 00 Research Income - Non-HERDC Eligible
141 01 Research Cat 1 - Source of funds C'wlth Competitive
141 02 Research Cat 2 - Source of funds Local/State Gov't
141 21 Cat. 2.2 Local/State Government - own purpose
141 22 Cat. 2 Local/State Government - other
141 03Research Cat 3 - Source of funds International, Industry & Private R & D
141 31 Sub-Cat. 3.1 Aust. Private Sector - for profit
141 32 Sub-Cat. 3.1.2 Aust. Private Sector - NOT for profit
141 33 Sub-Cat. 3.1.3 Aust. - Philanthropy
141 34 Sub-Cat. 3.2 International Private Sector - for profit
141 35 Sub-Cat. 3.2.1 International Private Sector - NOT for profit
141 36 Sub-Cat. 3.2.2 International - Philanthropy
141 37 Sub-Cat. 3.3 International Govt.- own purpose
141 38 Sub-Cat. 3.3.1 International Govt.- other
141 04 Research Cat 4 - Source of funds CRC R&D
141 41 Cat. 4.1 CRC R&D Aust. Govt. grants
141 42 Cat. 4.2 CRC R&D Private Industry Participants
141 43 Cat. 4.3 CRC R&D other sources
141 05 Research Cat 2 - Source of funds Other C'wlth Gov't R & D
141 51 Cat. 2.2 Other C'wlth Gov't R & D own purpose
141 52 Cat. 2.3 Other C'wlth Gov't R & D other
142 Scholarships Scholarships
142 00 Non-research Scholarship
142 01 Research Cat 1- Source of funds C'wlth Competitive
142 02 Research Cat 2 - Source of funds Local/State Gov't
142 21 Cat. 2.2 Local/State Government - own purpose
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
142 22 Cat. 2 Local/State Government - other
142 03Research Cat 3 - Source of funds International, Industry & Private Enterprises
142 31 Sub-Cat. 3.1 Aust. Private Sector - for profit
142 32 Sub-Cat. 3.1.2 Aust. Private Sector - NOT for profit
142 33 Sub-Cat. 3.1.3 Aust. - Philanthropy
142 34 Sub-Cat. 3.2 International Private Sector - for profit
142 35 Sub-Cat. 3.2.1 International Private Sector - NOT for profit
142 36 Sub-Cat. 3.2.2 International - Philanthropy
142 37 Sub-Cat. 3.3 International Govt.- own purpose
142 38 Sub-Cat. 3.3.1 International Govt.- other
142 04 Research Cat 4 - Source of funds CRC R&D
142 41 Cat. 4.1 CRC R&D Aust. Govt. grants
142 42 Cat. 4.2 CRC R&D Private Industry Participants
142 43 Cat. 4.3 CRC R&D other sources
142 05 Research Cat 2 - Source of funds Other C'wlth Gov't
142 51 Cat. 2.2 Other C'wlth Gov't R & D own purpose
142 52 Cat. 2.3 Other C'wlth Gov't R & D other
143 Donations/Bequests/Prizegiving Dontns/Beq/Prize
143 01 Donations
143 03 Prizegiving
144 Investment Income Inv Inc
144 01 Interest Interest
144 02 Dividends Dividends
144 04 144 Gain/Loss Investment property Gain/Loss Investment property
145 Profit/Loss share/equity Profit/Loss share/equity
146 Consultancy fees - Research Consultancy Research
146 01 Research Cat 1- Source of funds C'wlth Competitive
146 21 Cat. 2.2 Local/State Government - own purpose
146 22 Cat. 2 Local/State Government - other
146 31 Sub-Cat. 3.1 Aust. Private Sector - for profit
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
146 32 Sub-Cat. 3.1.2 Aust. Private Sector - NOT for profit
146 33 Sub-Cat. 3.1.3 Aust. - Philanthropy
146 34 Sub-Cat. 3.2 International Private Sector - for profit
146 35 Sub-Cat. 3.2.1 International Private Sector - NOT for profit
146 36 Sub-Cat. 3.2.2 International - Philanthropy
146 37 Sub-Cat. 3.3 International Govt.- own purpose
146 38 Sub-Cat. 3.3.1 International Govt.- other
146 41 Cat. 4.1 CRC R&D Aust. Govt. grants
146 42 Cat. 4.2 CRC R&D Private Industry Participants
146 43 Cat. 4.3 CRC R&D other sources
146 51 Cat. 2.2 Other C'wlth Gov't R & D own purpose
146 52 Cat. 2.3 Other C'wlth Gov't R & D other
150 Fees & Charges Fees & Chg
151 Amenities Fees Amen Fees
151 00 HE Amenities HE Amen Fees VET Amen Fees
151 01 VET Amenities
152 Application Fees App Fees
153 Domestic Fee Paying Activities Domstc Fee
153 00 VET F/Fee VET F/Fee
153 01 Postgraduate (Higher Education) Postgrad HE
153 02 Undergraduate (Higher Education) Undergrad HE
153 04 Non Award Courses Non Award
153 05 VET Materials VET Materials
153 06 VET Tuition VET Tuition
153 07 VET Fee for Service VET Fee f Ser
153 08 VET FEE-HELP loan Scheme VET FH Loan Scheme
153 09 Delivery Fee – FFS Delivery Fee
154 International Fee Paying Activities Course Fee
154 00 HE Tuition HE Tuition
154 02 Undergraduate (Higher Education) Undergrad HE
154 03 VET Tuition VET Tuition
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
154 04 Non Award Courses Non Award
154 06 MEGA MEGA
154 07 Australian Technical & Management College ATMC
155 Admin Fees & Charges Admin Fees
155 00 Service Charge Serv Chg
155 01 Late Fee Late Fee
155 03 Library Fees Library Fees
156 Conference Registration Fees Conf Rego Fees
157 Consultancy Fees Consultancy
157 00 Non-research Consultancy
157 01 Research Cat 1- Source of funds C'wlth Competitive
157 02 Research Cat 2 - Source of funds Local/State Gov't
157 03Research Cat 3 - Source of funds International, Industry & Private Enterprises
157 05 Research Cat 2 - Source of funds Other C'wlth Gov't
158 Fines Fines
168 Infra/Internal Sales Infra/Internal Sales
168 01 Photocopying
168 02 Printing
168 04 Advertising Local
168 05 Stores/Stationery
168 06 CDU Staff - AIM short course
168 07 CDU Staff - CDU short course
168 12 Accommodation
168 13 Freight
168 14 Bookshop sales
168 15 Bookbinding
168 16 Advertising Interstate
168 17 Advertising Overseas
168 18 CDU Press Sales
168 19 Miscellaneous
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
168 20 Advertising Merchandise
168 21 Art Prints Sales
168 22 Karawa/Desert Lantern Internal Sales
168 91 Internal Administration Charge (Infrastructure)
169 Other Miscellaneous Fees & Charges Oth Misc F& Ch
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
180 Miscellaneous Income Misc Income
181 Accommodation Accommodation
181 01 Long term student accommodation student
181 02 Short term student accommodation student
181 03 Conference & Commercial accommodation commercial
182 Sale of Asset Asset Sale
182 01 Palmerston Land Sales commission - 11% Profit on Sales
182 02 Losses on Sale of Assets Loss on Sales
183 Catering Income Catrng Income
183 01 Restaurant Restaurant
183 02 Bar Bar
183 03 Meat Sales Meat Sales
183 04 Non-alcoholic drinks Non-alcoholic drinks
184 Miscellaneous Sales Misc Sales
184 01 Advertising Advert
184 02 Art/Prints Art/Prints
184 03 Books Books
184 04 Child Care Fees Child Care
184 05 Gym Membership Fees Gym M'ship fees
184 06 Livestock Livestock
184 07 Photocopier Photocopier
184 08 Publications Publications
184 09 Stationery Stationery
184 10 Telephones/Phonecards Phones&P/cards
184 13 Parking Permit/Vouchers P/Permit vouchers
184 14 Unders/Overs Unders/Overs
184 15 Printing Printing
184 16 Hair and Beauty Services Hair & Beauty
184 18 Internet External Agreements Internet External
184 19 Power, Water & Sewerage Power & Water
184 20 Postage Postage
184 21 Palmerston/Regional Books Palm./Region Bks
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
184 24 Sales Government Sales Govt.
184 25 Unpaid Invoices Unpaid Invoices
184 99 Miscellaneous Misc
185 Facility & Equipment Hire Facil & Equip Hire
185 01 Deposits Deposits
185 02 Refund of Deposits Refund Deposits
186 Subsidies & Sponsorships Sub & Sponsor
187 Grants – non research Grants
188 Sundry Misc. Income Sundry Inc
188 01 R & M Income R & M Income
188 02 Contributions Contributions
188 03 Vehicle Income Veh Income
188 05 Unders/Overs Banking Unders/Overs
188 06 Sundry Misc Income Sundry Misc
188 08 Travel Income Travel
188 10 Rebates Rebates
188 11 Commission Commission188 98 Palmerston Land Sales - 89% Palmerston land comm. 89%
188 99 Joint Venture Ops Joint Venture Ops
191 Insurance Claims Insurance Claims
194 Unclaimed credits Unclaimed credits
195 Bad Debt Recovered Bad Debt Recov.
197 Loans Income Loans Income
197 01 Finance Loan
197 02 Non Finance Loan
198 Funds Transfer Income non sales
198 01 Funds Transfer Internal Trfr
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
200 Salaries & Related Costs Salaries
210 Academic Staff Salary Acad Sal
211 Full Time Academic – Alesco only FT Acad
212 Casual Academic – Alesco only Cas Acad
214 Academic Salary Reimbursements – internal only Acad Reimb
220 Academic Salary Related Costs Acad Rel
221 Commonwealth Super Scheme CSS
222 NTG Pension & Super Scheme NTGPASS
223 Super Scheme Aust Uni SSAU
224 Tert Ed Super Scheme TESS
225 Other Pension & Super Schemes Oth Super
227 Workers Compensation Insurance WC Insur
228 Payroll Tax PRT
229 Workers Compensation Rehabilitation WC Rehab
230 General Staff Salary Genl Staff
231 Full Time General – Alesco only FT Gen
232 Casual General – Alesco only Cas Gen
234 General Staff Reimbursements – internal only Gen Reim
236 TFM Sales Commissions - Alesco Only Commissions
240 General Staff Related Costs Gen Rel
241 Commonwealth Super Scheme CSS
242 NTG Pension & Super Scheme NTGPASS
243 Super Scheme Aust Uni SSAU
244 Tertiary Ed Super Scheme TESS
245 Other Pension & Super Schemes Oth Super
247 Workers Compensation Insurance WC Insur
248 Payroll Tax PRT
249 Workers Compensation Rehabilitation WC Rehab
EXPENSE ACCOUNTS
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
280 Other Staff Related Costs Oth S/Rel
281 Long Service Leave LSS
281 01 Academic Academic
281 02 Non Academic Non Academic
282 Recreation Leave & Bonuses Rec Leave
282 01 Academic Academic
282 02 Non Academic Non Academic
285 Recruitment Expenses Recruit Xp
285 01 Advertising Advert
285 03 Removal Expenses Removal Xp
285 05 Medicals Medicals
285 06 Relocation Allowance Reln Allow
285 07 Interview Expenses Interview Xp
285 09 Other Other
285 10 Advertisements/Local Advert Local
285 11 Advertisements/Interstate Advert I/state
285 12 Advertisements/O/seas Advert O/seas
285 20 Interviews/Tele/Video Interviews Tele/V
285 31 Appt Exp/Settling in Allowance Appt Exp Settling
285 32 Appt Exp/Removal Expenses Appt Exp Removal
285 33 Appt Exp/Immigration Appt Exp Immigrat
285 34 Appt Exp/Medicals Appt Exp Medicals
285 41 Repat Exp/Removal Repat Exp Remov
287 Medical Expenses Medical Xp
287 01 General Services General
287 02 Counseling Services Counseling
300 Administration & Operational
310 Consumable & Miscellaneous Expenditure Expenditur e
311 01 First Aid Supplies First Aid
311 02 Consumables Consumables
311 04 Other Other
311 06 Surveys Surveys
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
311 07 Workshop/conference expenditure w/shop conf. exp.
311 08 Construction Industry Levy – Project over 250K Levy
311 09 NT Safe children permit/criminal history check Safe permit/criminal
311 91 Return of grant funding Return of grant funds
311 93 SA Tertiary Admission Centre Fees SA Tertiary
311 94 Outsourced Services outsourced
311 97 External Grant payment Grants
313 P’copy,Printg & Stat’y Pcpy&Stat
313 01 Photocopying Photocopy
313 02 Printing Printing
313 03 Stationery Station’y
313 04 Art supplies Art supplies
314 Cleaning Consumables Clean Con
314 01 Paper Goods Paper
314 02 Chemicals & Products Chemicals & products
316 IT Licenses – Software IT Lic SoftW
316 01 Site Unrestricted – continual Site
316 02 PC Admin/general PC Admin/gen
316 03 PC Student Specific Stud Specific
316 04 PC Postgraduate/research specific Postgrad/research
316 05 Servers Servers
316 06 Communications Communication
316 07 Corporate Business Systems Corp Bus Systems
316 08 Student Systems Stud Systems
316 09 Non-IT Licenses Non-IT Licenses
316 10 Recovery Recovery
316 11 Library Systems Library Systems
317 Processing Materials( Photography) Proc Mats
318 Subscriptions, Publications, Books Book&Publc
318 01 News Service News Service
318 02 Electronic Resources Electronic
318 03 N'papers/mag's/m'ships – Cas
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
318 04 N'papers/mag's/m'ships – ASP
318 05 N'papers/mag's/m'ships – Kath
319 Technical Stores Tech. Stores
319 00 Technical stores Tech. stores
319 01 Chemicals Chemicals
319 02 Stock consumables Stock
319 03 Glassware Glassware
319 04 Biological/quarantine waste Bio./quarantine waste
319 05 Medical waste Med. waste
319 06 Chemical waste Chem. waste
321 Consultancy/Labour Hire (includes consultancy travel )
321 01 Professional/Consultants Professional
321 02 Teaching & Learning Teaching & Learning
321 03 Labour (Agency related fees) Labour Agency fees
321 04 Indigenous Translators Indigenous Translat’
321 05 Invigilation Invigilation
321 06 Website design and maintenance Web design & Main.
321 07 Fee and fine recovery Fee & fine recovery
321 08 3rd party research collaboration 3rd party research collaboration
322 Staff Expenses - Non FBT Staff Non FBT
322 03 House Functions (IHD) House Function
322 04 Compulsory or Registered Uniforms Uniforms
323 Staff Expenses - Fringe Benefits Staff FB
323 01 Entertainment Entertainment
323 02 Uniforms Non Registered Uniforms
323 03 HECS Reimbursements HECS Reimb
323 05 Gifts/Rewards Gifts/Rewards
323 07 Expenses on behalf of Staff Staff expenses
324 Advertising/Promotions Adv/Promos
324 01 Advertising Advert
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
324 02 Publications Publicatn
324 03 Market Surveys MarkSurvey
324 04 Merchandise Merchandise
324 05 Graphic Design Graphic Design
324 06 Shows and Displays Shows & Displays
324 07 Events Events
324 08 Web Promotion Web Promotion
324 09 Media Monitoring Media Monitoring
324 10 Student Recruitment Stud Recruitment
324 11 Photography Photography
325 Protective Clothing Protctv Clothing
326 Memberships/Subscriptions Subscriptions
327 Mastercard Default M/C default
328 Rental, Lease & Hire Rental, Lease & Hire
328 01 Photocopiers P’copy
328 02 Fax Machines Fax Mach
328 03 Mobile Phones Mobile Ph
328 04 Computer Equipment Comp Equip
328 05 Plants Plants
328 06 Vehicles Vehicles
328 07 Helicopter Helicopter
328 08 Venue Venue
328 09 Lease Penalties Penalties
328 10 AFB Vehicle Lease Away from Base
329 Gas Bottle Rental GasBotRent
331 Rent Rent
331 98 Commercial Units 2006 Rent
331 99 Commercial Units 1% levy on cash t/over 2005
332 Interest on Borrowings Interest Exp
334 Catering Catering
334 01 CDU Restaurants only - Food supplies Karawa & Desert Lantern USE ONLY
334 02 CDU Restaurants only - Alcohol supplies Karawa & Desert Lantern USE ONLY
334 03 Kitchen - consumables
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
334 04Onsite business hours catering including morning/afternoon Tea any alcohol use 323-01 FBT
334 05 Other
335 Exchange Payment Realised Gain/Loss XchPayG/L
336 Bank Charges Bank Chgs
337 Transport Costs Transport
337 01 Fuel Fuel
337 02 Servicing Servicing
337 03 Tyres & Alignment Tyres&Alignment
337 04 Registration Registration
337 05 Repair & Panel Work Rep/PW/Det
337 06 Other Other
337 07 Transport Recovery Trans Recov
337 08 Avgas Avgas
337 10 AFB Vehicle Expenses AFB Vehicle Expenses
337 11 Washing & Detailing Wash/Detail
338 Exchange Rate Variance XchRateVar
339 Purchase Price Variance PurPricVar
342 Minor Equipment & Furniture & Fittings Min EqF&F
342 01 Equipment - other Equip
342 02 Computing - Other Computing
342 03 Furniture & Fittings F & F
342 04 IT – PC Parts/attachments PC oarts/attach
342 05 IT – Server parts/attachments Server parts
342 06 IT – Communications parts/attachments Comms parts
342 07 IT – PC equipment free standing PC equip
342 08 IT – Server equipment free standing Server equip
342 09 IT - Communications equipment free standing Comms equip
342 10 Vehicle/Mobile Plant (fr $1,000 - $9,999) Veh/Mob Plant
342 12 Photocopiers Photocopiers
342 14 Mobile Mobile
342 15 Works of Art Works of Art
342 16 AFB Minor Equipment AFB Minor Equipment
345 Repairs & Maintenance Agreements R&M & Main
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
345 01 Computing Computing
346 00 Postage
346 10 Recovery
347 Freight Freight
347 01 Freight Overnight O/N Freight
348 Contract Cleaning Contr Clng
348 01 Linen Linen
348 02 Periodic Cleaning Periodic
348-03 After Event Cleaning After Event
348-04 Additional Cleaning Additional
349 Student Related Expenses Students Expense
349 01 Placement & Facility Fee Facility Fee
349 02 Placement – Cancellation Fee Cancellation Fee
349 03 Course fees Course fees
349 04 Student consumables Consumables
349 08 Fee Waiver Fee Waiver
351 Fringe Benefits Tax FBT
352 Security Security
352 01 Campus Security Campus Sec
352 02 Escort Security Escorts
352 03 NTFRS False Alarm Fee False Alarm
353 Storage (Archives) Storage
354 Insurance Insurance
354 01 Premiums Premiums
354 02 Payments Payments
356 Legal Costs Legal Cost
357 Period Contract Catering Prd Cntrct Caterg
357 02 Food Food
358 Costs Of Goods Sold CostGdsSld
358 01 Cost of Goods Sold - Returns Returns
358 02 Cost of Goods Sold - Internal Internal
358 03 Cost of Goods Sold - Printing Materials
358 04 Cost of Goods Sold - Photocopy
358 05 Cost of Goods Sold - Stores
Postage
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
358 06 Cost of Goods Sold - Advertising
358 07 Cost of Goods Sold - Photocopy Click
359 Commission Commission
361 Royalties Royalties
362 Copyright Copyright
363 Student Stipend Stipend
363 01 Scholarship Scholarship
364 Prize Giving Awards Prizes
364 01 Donations/Sponsorships Donate/Sponsor
366 Livestock Livestock
366 01 Stockfeed Stockfeed
366 02 Supplement Supplement
366 03 Veterinary Supplies Vet Supplies
366 04 Handling Equipment Handling Equip
366 05 Cartage/Freight Cartage
366 06 Animal Identification Animal Identific.
366 07 Bulls/Females Bulls/Females
366 09 Animal Registration Animal Reg
366 10 Fair value gain/loss Fair value gain/loss
367 Audit Fees Audit Fees
371 Internal Overhead Levy Internal Overhead Levy
372 Bad Debts Expense BadDebtsExp
373 Provision for Diminution in Interests in Joint Ventures Provision J/Vent
373 01 JV Inkind Contributions Inkind Cont.
374 Discount Given Discount
374 01 374 International Sibling Discount International Sibling
375 Internal Sales Internal Sales
375 01 Photocopying
375 02 Printing
375 03 Click Charges
375 04 Advertising Local
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
375 05 Stationery
375 06 Accommodation
375 07 Freight
375 08 Bookbinding
375 09 Advertising Interstate
375 10 Advertising Overseas
375 11 Staff gifts & rewards
375 12 Subscriptions, Publications, Books
375 13 Cost of goods sold
375 14 Staff Development HE
375 15 Staff Development VET
375 16 Staff Development General
375 17 Miscellaneous
375 18 Advertising Merchandise
375 19 Entertainment Karawa & Desert Lantern
375 21 Student AFB Accommodation Away from Base
375 22 Student AFB Travel Away from Base
375 23 Student AFB Meals Away from Base
375 24 Staff AFB Meals Away from Base
375 25 Staff AFB Travel Away from Base
375 26 Staff AFB Accommodation Away from Base
375 27 Library Acquisitions Bookshop
377 Loans Expenditure Loans Expenditure
377 01 Finance Loan Expenditure
377 02 Non Finance Loan Expenditure
378 Funds Transfer Expense non sales Internal Trfr
378 01 Funds Transfer
379 Rest Carried Forward Rest C’Fwd
380 Official Travel Expense Travel
385 Airfares
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
385 01 Course Delivery - Domestic Include all booking fees and credit card fees
385 02 Course Delivery - Intl. Include all booking fees and credit card fees
385 03 Conference/Professional Dev - Domestic Include all booking fees and credit card fees
385 04 Conference/Professional Dev - Intl Include all booking fees and credit card fees
385 05 Business Travel - Other - Domestic Business travel relates to CDU staff
385 06 Business Travel - Other - Intl Include all booking fees and credit card fees
385 07 Student travel - Domestic Non AFB only
385 08 Student travel - Intl Non AFB only
385 09 Away From Base (AFB) staff only
385 10 Away From Base (AFB) student only
385 11 Consultant travel - Domestic
All non CDU staff where costs have been paid directly by CDU (i.e. recruitment, Scholars, Adjuncts, consultants). Includes all booking fees and credit card fees.
385 12 Consultant travel - Int.
All non CDU staff where costs have been paid directly by CDU (i.e. recruitment, Scholars, Adjuncts, consultants). Includes all booking fees and credit card fees.
386 Accommodation
386 01 Course Delivery - Domestic Include all booking fees and credit card fees
386 02 Course Delivery - Intl Include all booking fees and credit card fees
386 03 Conference/Professional Dev - Domestic Include all booking fees and credit card fees
386 04 Conference/Professional Dev - Intl Include all booking fees and credit card fees
386 05 Business Travel - Other - Domestic Business travel relates to CDU
386 06 Business Travel - Other - Intl Business travel relates to CDU staff
386 07 Student travel - Domestic Non AFB only
386 08 Student travel - Intl Non AFB only
386 09 Away From Base (AFB) staff only
386 10 Away From Base (AFB) student only
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
386 11 Consultant travel - Domestic
All non CDU staff where costs have been paid directly by CDU (i.e. recruitment, Scholars, Adjuncts, consultants). Includes all booking fees and credit card fees.
386 12 Consultant travel - Int.
All non CDU staff where costs have been paid directly by CDU (i.e. recruitment, Scholars, Adjuncts, consultants). Includes all booking fees and credit card fees.
387 Travel Allowance/Meals/Incidentals
387 01 Course Delivery - Domestic
387 02 Course Delivery - Intl
387 03 Conference/Professional Dev Domestic
387 04 Conference/Professional Dev Intl
387 05 Business Travel - Other - Domestic Business travel relates to CDU staff
387 06 Business Travel - Other - Intl Business travel relates to CDU staff
387 07 Student travel - Domestic Non AFB only
387 08 Student travel - Intl Non AFB only
387 09 Away From Base (AFB) staff only Meals only
387 10 Away From Base (AFB) student only Meals only
387 11 Consultant travel - Domestic
All non CDU staff where costs have been paid directly by CDU (i.e. recruitment, Scholars, Adjuncts, consultants). Includes all booking fees and credit card fees.
387 12 Consultant travel - Intl
All non CDU staff where costs have been paid directly by CDU (i.e. recruitment, Scholars, Adjuncts, consultants). Includes all booking fees and credit card fees.
387 13 Ground Transport - Domestic
387 14 Ground Transport - Intl
387 15 Ground Transport - AFB
387 16 Cabcharge Vouchers
390 Staff Development Staff Development
391 Higher Education Staff HE Staff
391 01 HE Registration & Course Fees Reg. & Course Fees
391 04 HE Reimbursement HECS Reimb. HECS
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
391 05 HE Other Other
392 Vocational & Technical Education Staff VET Staff
392 01 VET Registration & Course Fees Reg. & Course Fees
392 04 VET Reimbursement Course Fees Reimb. VET Fees
392 05 392 VET Other
393 General Staff General Staff
393 01 General Registration & Course Fees Reg. & Course Fees
393 04 General Reimbursement Course Fees Reimb. Course Fees
393 05 General Other Other
410 Communications Communication
411 Voice Communications Voice Comm
411 01 Fax Fax
411 03 Mobile Mobile
411 04 Local Calls Local Calls
411 06 Conference Calls Conference Calls
411 07 International Calls (ISD) International ISD
411 09 Other Other
411 10 Recovery Recovery
412 Data Communications Data comms
412 01 Network Infrastructure Network Infra
412 03 Network UPS Network UPS
412 04 Network Internet Network Internet
412 06 Network OnRamp – Data/video conferencing Network OnRamp
412 08 Other Other
412 10 Recovery Recovery
413 Mobile Phones Mobile Phones
413 01 Other credits & charges (a/c charges) Credits & charges
413 02 Accessories only - Purchase Accessories only
413 03 Data usage (a/c charges) Data usage
413 04 New service - voice handset purchase New service
413 05 Existing service – Data/voice upgrade purchases Existing Service
413 06 New service - Data device purchase New Service Data
413 07 Voice usage (a/c charges) Voice Usage
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
413 08 Monthly plan charges - voice & data Monthly plan charge
413 10 Recovery Recovery
414 SLA Connectivity maintenance ITMS only Regional & SLA
414 01 Darwin – main line Darwin – main line
414 02 Alice Springs Alice Springs
414 03 Katherine (Second St) Katherine (Second
414 04 Katherine (NTRC) Katherine (NTRC)
414 05 Jabiru Jabiru
414 06 Tennant Creek Tennant Creek
414 07 Nhulunbuy/Groote Eylandt Nhulunbuy/Groote
414 08 ITMS – external SLA services ITMS – external
415 Communications R&M Communications
415 01 Replace Faulty Equipment Replace Faulty Eq
415 02 Purchase equipment Purchase equip
415 03 New/Additional Ports – phone & data New/Additional
415 04 Relocation Ports – phone & data Relocation Ports
415 06 Upgrade equipment/cabling Upgrade equip
415 08 Consultancy/Labour Consultancy/L
415 09 Other Other
415 10 Recovery Recovery
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
450 Utilities Utilities
451 00 Electricity Electricty
451 02 Recoveries Electricity Recoveries Elec
452 Water & Sewerage Wat & Sew
453 00 Garbage Garbage
453 01 Recycling Recycling
454 Rates Rates
455 Gas Gas
456 Ground Maintenance Grnd Maint
456 10 Safety Equip
456 11 Irrigation
456 12 Fertiliser/Pesticides
456 13 L’Scape Const Materials
456 14 Mulch
456 15 Fuel/Lubricant
456 16 Line Marking
456 17 Plants/Seed
456 18 Propagation Equip
456 19 Soil/Sand
456 20 Mowing/GM Contracts
456 29 Hire Other Equip
456 31 R&M Hand Mower
456 32 R&M Ride on Mower
456 33 R&M Tractor
456 34 R&M Edging Equip
456 35 R&M Other Equip
456 36 Tools purchase
456 37 Parts purchase
456 38 Other Hardware purchase
456 39 Tractor/Loader/Bobcat
456 40 Mulching/W’chip Service
456 41 Other Services/Contracts
456 42 Erosion Control
456 43 Pasture Improvement
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
456 45 Hay Baling
460 Repairs & Maintenance R & M
461 01 Electrical Elect R&M
461 02 Plumbing/Hydraulics Plumb R&M
461 03 Building Bulid R&M
461 04 Air handling/DX inspection & service Air inspect.
461 05 Extra's to air handling/DX inspection & service Extra air inspect.
461 06 Locksmith Locks R&M
461 07 Refrigeration Refrig R&M
461 08 Painting Paintg R&M
461 09 Floor Coverings Fl cov R&M
461 10 Roof & Guttering Roof R&M
461 11 Civil Civil R&M
461 12 Fire Detection/Security Fire Detec
461 13 Fire Protection Fire Prot
461 14 Mechanical Mech R&M
461 15 Pest Control Pest Control
461 16 Gas Gas
461 17 Vandalism Vandalism
461 18 Lifts Lifts
461 19 High Voltage Reticulation High Voltage Retic
461 20 Building Management System Optimization BMS Optimization
461 21 Cardax Access Repairs Cardax Access Re
461 22 Electronic Alarm Monitoring Electronic Alarm
461 23 Electronic Alarm Installs Electronic Alarm
461 24 University Functions – Additional Security Personnel Uni Functions-Add
461 25 CCTV Buildings CCTV Building
461 26 CCTV Carparks CCTV Carparks
461 28 Signage Signage
461 29 Car Park Maintenance Car Park Maint
461 30 Voucher Machine Repairs VoucherMachineR
461 31 Voucher Machine Ticket Rolls VoucherMachineT
461 32 Irrigation/Water Supplies Irrigation
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
461 33 Stock Yard Stock Yard
461 34 Fencing Fencing
461 35 Dryers Dryers
461 36 Washing Machines Wash Machines
461 37 Pool Pool
461 38 Testing & Tagging Testing & Tagging
461 39 Fume cupboards Fume cupboards
461 40 Air balancing/quality Air balancing/quality
461 41 HVAC major plant mechanical breakdown HVAC major plant mech. b/down461 42 HVAC DX mechanical breakdown HVAC DX mech. b/down
461 43 BMS breakdown BMS breakdown
461 44 Water treatment Water treatment
470 Library Costs Library
471 Library Information Resources Allocation Costs Library IRA Costs
510 Income Tax Income Tax
511 Income tax Expense Income tax
512 Deferred tax Expense Deferred tax
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
680 Depreciation Deprecn
681 Depreciation-Buildings Depr Build
682 Depreciation-Demountables Depr Demo
683 Depreciation-Furniture & Fittings Depr F & F
684 Depreciation-Motor Vehicles Depr M/Veh
685 Depreciation-Plant & Equipment Depr P & E
686 Depreciation-Library Acquisitions Depr Libr
687 Depreciation-Leasehold Improvement Depr L/h Impr
688 Depreciation-Leased Plant & Equipment Depr L/P&E
689 Depreciation-Land Improvements Depr Land Imp
690 Amortisation
691 Amortisation Expense - Intangible Asset Am Exp – Intang Ast.
700 Balance Sheet Bal Sheet
710 Equity Equity
711 Accumulated Funds Accum Fund
712 Distribution from Subsidiaries Dist. Subsid.
713 Capital Ordinary Shares Cap. Ord.Shares
714 Restricted Funds Restr Fund
715 Reserve For Encumbrance Encum Res
716 Organisation Encumbrance Org Encum
719 Restricted Reserve Transfers Restricted Reserv
720 Revaluation Reserve Reval Res
721 Revaluation Reserve-Buildings RevRes Bld
722 Revaluation Reserve-Demountables RevRes Dem
723 Revaluation Reserve-Furniture & Fittings RevRes F&F
724 Revaluation Reserve-Motor Vehicles RevRes MV
725 Revaluation Reserve-Plant & Equipment RevRes P&E
726 Revaluation Reserve-Library Acquisitions RevRes Lib
727 Revaluation Reserve-Works Of Art RevRes WoA
728 Revaluation reserve-Land Improvements RevRes Land Improve
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
729 Revaluation reserve-Land RevRes LND
731 Revaluation Reserve-Investment RevResInvestmen
732 Revaluation Reserve-Leasehold Improvement Rev Res L/Hold Improv
739 01 Revaluation Reserve Retire Assets - Buildings RevResRetireAsset-Bld
739 02 Revaluation Reserve Retire Assets – Demountables RevResRetireAssets-Demountables
739 03 Revaluation Reserve Retire Assets – Furniture & Fittings RevResRetireAssets-Furniture&Fittings
739 04 Revaluation Reserve Retire Assets – Motor Vehicles RevResRetireAssets-MotorVehicles
739 05 Revaluation Reserve Retire Assets – Plant & Equipment RevResRetireAssets-Plant&Equipment
739 06 Revaluation Reserve Retire Assets - Library RevResRetireAssets-Library
739 07 Revaluation Reserve Retire – Work of Art RevResRetireAssets-WorkofArt
739 08 Revaluation Reserve Retire Assets – Land Improvement RevResRetireAssets-LandImprovement
739 09 Revaluation Reserve Retire Assets - Land RevResRetireAssets-Land
750 Current Assets Curr Asset
751 Cash At Bank Cash Bank
751 01 Operational Account Oper A/c
751 05 Foreign Currency For’gn Cur
751 06 Chq Payments Chq Paymts
751 07 Electronic Electronic
752 00 Advances Advances
752 01 Petty Cash Petty Cash
752 02 Expenses Expenses
753 Investments Investment
753 01 Bank Bills Bank Bills
753 02 Call Account Call A/c
753 07 Cairns Companies (CLC, CBC, CEA) Cairns
754 Debtors – General Debtors
754 00 Un-Applied Receipts Un-Applied Receipts
754 01 PDD Callista Debtors Debt S/Res
754 02 General Debtors Debtors
754 03 Provision For Doubtful Debts - General PDD Gen
754 05 Identified overpaid Receipts Identified overpaid
754 06 Other Cost Centre Debtors OCC Debtors
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
754 08 Callista Debtors Callista
754 09 VET sponsor debt clearing VET Sponsor debt clear
754 10 Debtors-B/shop-ETSS Rebate TSS Rebate
754 12 CDU Foundation Foundation
754 13 Menzies Debtors Menzies Debtors
754 16 FCD Limited FCD Limited
754 22 NFIH Income Received NFIH Income
754 24 Joint Venture Operations JV Ops
754 25 PMD Overpayments PMD o/payments
754 29 754 Callista Sponsors
754 99 EOY Inter Entity DR Adj EOY DR Adj
755 Inventory Inventory
755 01 Bookshop Inventory B/shop Inv
755 02 Uni House Inventory UniHse Inv
755 03 Printery Inventory Printy Inv
755 04 CDU Press Inventory CDU Press Inv
755 05 Northern Editions Northern Editions
755 06 Provision for Impairment - Inventory Prov. Impair. Inventory
755 07 Rural College Cattle RCC
755 08 Rural College Horses RCH
756 Prepayments Prepaymts
757 Accrued Interest Receivable Int Receiv
758 Loans Loans
758 03 Intercompany Loan Intercompany Loan
759 Construction In Progress Clearing Account CIP Clear
759 01 Consultancy Consult
759 02 Building Works B/works
759 05 External Services Ext. Serv.
759 06 Ground Improvements Ground imp.
759 08 Software Software
761 Asset Clearing Account AssetClear
762 Corporate Credit Card Clearing Corp Card Clear
762 01 CMC Clearing - SDOL CMC Clear
762 03 iExpenses Clearing iExpenses Clear
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
763 Assets held for sale Assets held for sale
763 01 Land Land
766 Internal Service Revenue (UniShop) Clearing Account UniShpClear
768 Deferred Tax Asset Deferred Tax Asset
771 EOY 761 Clear EOY Clear
781 Capitalisation Clear Cap Clear
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
810 Non Current Assets – FINANCE USE ONLY N/C Assets
811 Buildings At Cost Bldgs Cost
811 01 Buildings At Valuation Bldgs Val
811 02 Buildings Additions Bldgs Additions
811 03 Buildings Capitalisation Bldgs Cap
811 04 Buildings Transfers to Expense Bldgs Tfrs
811 05 Buildings Disposals Bldgs Disposals
811 06 Buildings Provision write back Bldgs Prov
811 07 Buildings Revaluation Inc/Dec Bldgs Revaluation
812 Demountables & Non Perm Structures At Cost Dem Cost
812 01 Demountables & Non Perm Struct At Valuation Dem Val
812 02 Demountables & Non Perm Struct Additions Dem Additions
812 03 Demountables & Non Perm Struct Capitalisation Dem Cap
812 04 Demountables & Non Perm Struct Tfrs to Expense Dem Tfrs to Exp
812 05 Demountables & Non Perm Struct Disposals Dem Disp
812 06 Demountables & Non Perm Struct Provision write back Dem Prov
812 07 Demountables & Non Perm Struct Revaluation Inc/Dec Dem Revalu
813 Furniture & Fittings At Cost F & F Cost
813 01 Furniture & Fittings at Valuation F & F Valuation
813 02 Furniture & Fittings Additions F & F Additions
813 03 Furniture & Fittings Capitalisation F & F Cap
813 04 Furniture & Fittings Transfers to Expense F & F Tfrs to Exp
813 05 Furniture & Fittings Disposals F & F Disp
813 06 Furniture & Fittings Provisions write back F & F Prov
813 07 Furniture & Fittings Revaluation Inc/Dec F & F Revalu
814 Motor Vehicles at Cost M/veh Cost
814 01 Motor Vehicles at Valuation M/veh Val
814 02 Motor Vehicles Additions M/veh additions
814 03 Motor Vehicles Capitalisation M/veh Cap
814 04 Motor Vehicles Transfers to Expense M/veh Tfrs to Exp
814 05 Motor Vehicles Disposals M/veh Disp
814 06 Motor Vehicles Provisions write back M/veh Prov
814 07 Motor Vehicles Revaluation Inc/Dec M/veh Revalu
815 Plant & Equipment At Cost P&E Cost
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
815 01 Plant & Equipment at Valuation P&E Val
815 02 Plant & Equipment Additions P&E Additions
815 03 Plant & Equipment Capitalisation P&E Cap
815 04 Plant & Equipment Transfers to Expense P&E Tfrs to Exp
815 05 Plant & Equipment Disposals P&E Disp
815 06 Plant & Equipment Provisions write back P&E Prov
815 07 Plant & Equipment Revaluation Inc/Dec P&E Revalu
816 Library Acquisitions (Monographs)At Cost LibAcqCost
816 01 Library Acquisitions At Valuation LibAcqVal
816 02 Library Acquisitions Additions LibAcq Additions
816 03 Library Acquisitions Capitalisations LibAcq Cap
816 04 Library Acquisitions Transfers to Expense LibAcq Tfrs to Exp
816 05 Library Acquisitions Disposals LibAcq Dsip
816 06 Library Acquisitions Provisions write back LibAcq Prov
816 07 Library Acquisitions Revaluation Inc/Dec LibAcq Revalu
817 Works Of Art at Cost WofArt Cost
817 01 Works Of Art At Valuation WofArtVal
817 02 Works Of Art Additions WofArt Additions
817 03 Works Of Art Capitalisation WofArt Cap
817 04 Works Of Art Transfers to Expense WofArt Tfrs to Exp
817 05 Works Of Art Disposals WofArt Disp
817 06 Works Of Art Provisions write back WofArt Prov
817 07 Works Of Art Revaluation Inc/Dec WorArt Revalu
818 Leased Plant & Equipment Leased P&E
818 01 Leased Plant & Equipment at Valuation L/PE Val
818 02 Leased Plant & Equipment Additions L/PE Additions
818 03 Leased Plant & Equipment Capitalisation L/PE Cap
818 04 Leased Plant & Equipment Transfers to Expense L/PE Tfrs to Exp
818 05 Leased Plant & Equipment Disposals L/PE Disp
818 06 Leased Plant & Equipment Provisions write back L/PE Prov
818 07 Leased Plant & Equipment Revaluation Inc/Dec L/PE Revalu
819 Freehold Land At Cost Land Cost
819 01 Freehold Land At Valuation Land Val
819 02 Freehold Land Additions Land Additions
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
819 03 Freehold Land Capitalisation Land Cap
819 04 Freehold Land Transfers to Expense Land Tfrs to Exp
819 05 Freehold Land Disposals Land Disp
819 06 Freehold Land Provisions write back Land Prov
819 07 Freehold Land Revaluation Inc/Dec Land Revalu
821 Land Improvements At Cost L/Imp Cost
821 01 Land Improvements At Valuation L/Imp Val
821 02 Land Improvements Additions L/Imp Additions
821 03 Land Improvements Capitalisation L/Imp Cap
821 04 Land Improvements Transfer to Expense L/Imp Trfs to Exp
821 05 Land Improvements Disposals L/Imp Disp
821 06 Land Improvements Provisions write back L/Imp Prov
821 07 Land Improvements Revaluation Inc/Dec L/Imp Revalu
822 Construction In Progress At Cost CIP P/Pay Cost
822 01 Construction in Progress At Valuation CIP Val
822 02 Construction in Progress Additions CIP Additions
822 03 Construction in Progress Capitalisation CIP Cap
822 04 Construction in Progress Transfer to Expense CIP Tfrs to Exp
822 05 Construction in Progress Disposals CIP Disp
822 06 Construction in Progress Provisions write back CIP Prov
822 07 Construction in Progress Revaluation Inc/Dec CIP Revalu
823 Leasehold Improvement Leasehold Improvement
823 01 Leasehold Improvement at Valuation L/hold Imp Val
823 02 Leasehold Improvement Additions L/hold Imp Additions
823 03 Leasehold Improvement Capitalisation L/hold Imp Cap
823 04 Leasehold Improvement Transfer to Expense L/hold Imp Tfr To Exp
823 05 Leasehold Improvement Disposals L/hold Imp Disp
823 06 Leasehold Improvement Provisions write back L/hold Imp w/back
823 07 Leasehold Improvement Revaluation Inc/Dec L/hold Imp Revalu
829 Intangible Assets at Cost Intangible Assets
829 01 Intangible Assets at Valuation Valuation
829 02 Intangible Assets Additions Additions
829 03 Intangible Assets Capitalisation Capitalisation
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
829 04 Intangible Assets Transfer to Expense Tfr to Expense
829 05 Intangible Assets Disposals Disposal
829 06 Intangible Assets Provisions write back Pov. Write-back
829 07 Intangible Assets Revaluation Inc/Dec Reval Inc/Dec
829 08 Intangible Assets Goodwill Goodwill
830 Accumulated Depreciation Accum Depr
831 Accum Depreciation Buildings A/Dep Blds
831 01 Current Year Current Year
831 02 Disposal Disposal
831 03 Revaluation write back Revaluation
832 Accum Deprec Demountables & Non Permanent Struc A/Dep Dem
832 01 Current Year Current Year
832 02 Disposal Disposal
832 03 Revaluation write back Revaluation
833 Accum Depreciation Furniture & Fittings A/Dep F&F
833 01 Current Year Current Year
833 02 Disposal Disposal
833 03 Revaluation write back Revaluation
834 Accum Depreciation Motor Vehicles A/Dep Mveh
834 01 Current Year Current Year
834 02 Disposal Disposal
834 03 Revaluation write back Revaluation
835 Accum Depreciation Plant & Equip A/Dep P&E
835 01 Current Year Current Year
835 02 Disposal Disposal
835 03 Revaluation write back Revaluation
836 Accum Depreciation Library Acquisitions A/Dep Lib
836 01 Current Year Current Year
836 02 Disposal Disposal
836 03 Revaluation write back Revaluation
837 Accum Deprec Works Of Art A/Dep WoA
837 01 Current Year Current Year
837 02 Disposal Disposal
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
837 03 Revaluation write back Revaluation
838 Accum Depreciation Leased Plant & Equip A/Dep L/PE
838 01 Current Year Current Year
838 02 Disposal Disposal
838 03 Revaluation write back Revaluation
839 Accum Depreciation Leasehold Improvement A/Dep L/h Improv
839 01 Current Year Current Year
839 02 Disposal Disposal
839 03 Revaluation write back Revaluation
841 Accum Deprec Land Improvements A/Dep Land Imp
841 01 Current Year Current Year
841 02 Disposal Disposal
841 03 Revaluation write back Revaluation
860 Accumulated Amortisation - Intangible Asset Accum. Amort. Int. Ast
861 01 Current Year Current Year
861 02 Disposal Disposal
861 03 Revaluation write back Revaluation
870 Investments Accounted for Using the Equity Method Investment - Equity Method
871 Investment - Equity Method Invt. Equity Method
888 Intercompany Balancing Interpny Bal
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
910 Liabilities Liabilit
901 Creditors & Accruals Cred& Accr
901 00 Creditors Creditors
901 01 Accrual Exp AccuralExp
901 02 Corporate Master Card CMC
901 03 Internal Creditors Inter Cred
901 10 Invoice Credits Inv Credits
901 14 CDU Foundation CDU Fndtn
901 15 Accrued Salaries AccSal
901 16 Accrued Interest AccInt
901 18 JV Operations JV Ops
902 Intercompany Loan Intercompany Loan
903 Semi Government Loans S/GovtLoan
903 01 Principal Loan Prin
903 02 Repayments Loan Repay
903 03 Within 1 year Within 1 year
903 04 Within 1-2 years Within 1-2 yrs
903 05 Within 2-5 years Within 2-5 yrs
904 Long Service Leave L/SerLeave
905 Recreation Leave & Related Entitlements Rec Leave
906 Other Liabilities Oth Liabil
906 01 Income Received In Advance Inc Rec Adv
906 02 Overseas Students Fees Holding Account O/Seas Fee Hold
906 03 OS HELP O/S HELP
906 04 Paid Parental Leave PPL
906 05 Menzies Menzies
906 06 Unidentified Income Unidentified Income
906 07 IHD Funds Received IHD Funds Received
906 09 CDU Foundation Foundation
906 10 Intercompany Liabilites Intercompany Liabilities
907 Deposits Deposits
907 01 Key Deposit Key Deposit
907 02 Overseas Students Health Insurance Deposits O/SstuDep
907 04 NFIH Caution Money NFIH Caution
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
907 10 CIC-LDC Monies Held in Trust Land Monies in Trust
908 Income Tax Income Tax
908 01 Income tax payable Income tax payable
908 02 Deferred tax liability Deferred tax
909 External Loan Liability Ext Loan
921 Expense AP Accrual Exp AP Acc
934 Asset Int’l Co Tax Book A/C AssetT/BAc
950 Clearing Accounts Clearing
952 Callista Clearing Callista Clr
952 00 Callista Refunds Callista Refunds
952 01 Callista Receipts Callista Receipts
954 Salary Deductions Sal Deduct
954 01 AFMEU AFMEU
954 02 Self Managed Super Fund SMSF/TKL/AustPost
954 03 MLC Inflation plus MLC Inf. +
954 04 Unisuper Adjustment Account USAA
954 05 Garnishee GARN
954 06 EPAC Before Tax Deduction EPACB
954 07 PAWA PAWA/Jacana
954 08 NTEU NTEU
954 09 Summit pre-tax Summit pre-tax
954 10 Mutual Community MC/Bupa
954 11 Summit post-tax Summit post-tax
954 12 RemServ before tax deducations RSB
954 13 Housing Commmission HCOM
954 14 RemServ after tax deducations RSA
954 15 954 Chrysalis Superfund Chrysalis Super
954 16 W & T Oddy SMSF W & T Oddy SMSF
954 17 Rent Rent
954 20 Child Support CSA
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
954 21 Palmerston City Council CHQ
954 22 ALHMU ALHMU
954 23 ATU ATU
954 24 Commonwealth Super CSS
954 27 NTGPASS (Employee) NTGPA
954 28 SSAU SSAU
954 31 ATO ATO
954 32 HECS HECS
954 33 PAYG - Timor Leste PAYG - TL
954 34 TESS TESS
954 35 NTSSS NTSSS
954 37 Fleet Choice before tax deduction FCB
954 38 Fleet Choice after tax deduction FCA
954 39 Tax - Lump A TAXA
954 40 Tax - Lump B TAXB
954 41 Tax - Lump C TAXC
954 44 SPNTA SPNTA
954 45 Darwin City Council DCC
954 50 SPNT Salary Packaging SPNT
954 52 EPAC After Tax Deduction EPACA
954 53 Victoria Super Fund VIC.SF
954 54 AXA Super Fund AXA
954 57 Aust Retirement Fund ARF
954 58 Foundation gifts Foundation gifts
954 59 VC Executive Choice MF VC
954 60 Alice Springs Town Council ASTC
955 Salary Oncost Clearing Account Oncost Clr
955 01 Pay Roll Tax P/Roll Tax
955 02 Workers Comp W/Comp
955 03 Leave Loading Leave Loading
956 Salary Packaging Salary Packaging
956 01 EPAC Salary Package Reconciliation EPAC Sal. Recon.
957 Cashier Receipts Clearing Account Cash clearing
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CHART OF ACCOUNT FOR 2017
VOLUME VI
Account Description Short Description
Charles Darwin University
Natural Accounts
957 01 Credit Cards Cr Cards
957 02 Amex Amex
957 03 Paypal Paypal
957 05 Already Banked Receipts Already Banked
957 06 AR Bank Clearing AR Clearing
957 07 Direct Deposits Direct Deposits
957 11 Bpay Bpay
957 12 Online payment Online payment
957 13 Journal Journal
957 14 ARMS Receipt Loader Arms loader
957 15 Diners Diners
957 17 Students waiting enrollment Stud waiting
957 18 957 Callista Clearing Callista Clearing
958 Proceeds Of Sale Clearing Account PofSale Clr
961 GST Clearing GST Clearing
961 01 ARMS Receipts ARMS Receipts
961 02 Accounts Receivable Receipts AR Receipts
961 04 Bookhop Receipts Bookshop Receipts
961 05 Miscel Receipts Miscel Receipts
961 06 Miscel Outgoings Bank outgoings
961 08 Withholding PAYG(46.5%) Withholding PAYG
961 09 AP Outgoings Outgoings
999 CDU Salary Clearing Account Salary Clr
999 01 Bank Sweep Banksweep
sus Suspense Suspense
W:\fas\coa\elVIS COA\elVIS COA 2017 10 May 2017\COAACCNT.xlsx Page: C-39
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