Example General Ledger Manual

Articles by James A Robertson and Associates

Std 003 Example General Ledger Manual
Created by James on 9/8/2014 2:55:46 PM

A redacted version of an actual manual for a JARandA Chart of Accounts for a small manufacturing company. This manual gives a comprehensive picture of how the Chart of Accounts is structured, how the Cubic Business Model works and the reporting and other opportunities that the design provides

Client General Ledger

Finding the Correct Account Number and other Basic Instructions

James Robertson

Table of Contents

1. Account Code Structure

2. Divisions or Business Units

3. Locations or Branches

4. Functions or Departments

5. Matrix

6. Sub-Chart of Accounts per cell

7. Accounts – the main headings

8. Accounts – the second level headings

9. Accounts – the third level headings

10. Accounts – the Master Chart of Accounts

11. Division Specific Accounts

12. Adding Accounts

13. Presentation of the Chart of Accounts

14. Analysis based on the code structure

15. Assistance

16. Appendix – Matrices of Individual Business Units

Client General Ledger

Finding the Correct Account Number and other Basic Instructions

James Robertson

The design of the Chart of Accounts is based on work undertaken over more than 23 years with a view to creating logic that allows powerful and flexible consolidation and analysis of financial data.

The Matrix based code element design allows Financials for different business units to be quickly and easily consolidated based on the inherent consolidation rules contained in the code while at the same time allowing the performance of units that carry out the same function to be compared across divisions. This same logic also to allow values of specific accounts to be compared across divisions and business units.

The hierarchical design of all code elements allows data to be rapidly summarized for headline management reporting with drill-down to detail built into the code structure. This facilitates the development of simple but sophisticated reports and models that would otherwise be much more time consuming to create.

The coding conventions of trailing periods and spaces make the codes easy to read and the use of “-“ delimiters is designed for ease of reading and also ease of remembering. Codes are segmented into units of not more than four digits on the basis that such segment lengths are easy to interpret and remember.

The use of Capital Letters for heading accounts, coupled to the use of indents in account descriptions (not in the ERPxxx data but in the Master Chart in the Data Mart) make for quick navigation and ease of reading.

The logic of the Master Chart is designed from the most core (strategic) expenses at the top of the Expense schedule and the least strategic at the bottom. The same logic is used for Revenue.

Assets and Liabilities are structured with least liquid (most long term) at the top and most liquid at the bottom of the list.

Liabilities includes a large block of clearing and control accounts.

Capital and Reserves are situated after Liabilities and followed by Dormant Accounts which are accounts that are no longer active. Some Dormant Accounts are mapped onto the relevant account.

Statistical and Costing data is catered for at the end of the Chart of Accounts.

The overall design is focused on supporting convenient and accurate posting and convenient and accurate strategic and operational analysis of the Financials.

All the data in this document is also contained in a spreadsheet for convenient reference.

1. Account Code structure

The basic design of the Chart of Accounts codes comprises a number of segments:

For example 5-5337-334-99

The form of the code is “Div-LocFunc-Acc1-Acc2”

Where:

Div = the Division code – 1 character, numeric – 5 above

- separator for ease of reading and remembering

Loc = the Location code – 2 character, numeric – 53 above

Func = Function code -- 2 character, numeric – 37 above

- separator

Acc1 = Account Code part 1 – 3 character, numeric or dot “.” – the main categories of Accounts – 334 above

- separator

Acc2 = Account Code part 2 – up to 4 characters, numeric, alpha or blank – the sub-categories of the Accounts – 99 above

2. Divisions or Business Units

The Divisions are the main operating business units of Client:

1	CLIENT TOWN1	ABR
3	CLIENT TOWN2	ATwn2
5	CLIENT ALUMINIUM	AAL
7	FOUNDRY ENGINEERING CENTRE	Division5
9	GROUP HEAD OFFICE	GHO

Each of these corresponds to a separate ERPxxx Company and Ledger.

In deciding where to post a transaction, first select the ERPxxx Company.

3. Locations or Branches

A Location is a place you can walk to and “kick it” – it is a physical place where you will find people and assets – locations are WHERE we do things.

The Client Locations are:

1.	TOWN1	Brt
11	Factory Town1	BFc
18	Admin Building Town1	Bad
19	Corporate Office Town1	BCO
1A	House1	BHD
3.	ROAD1	SRd
31	Road1 Plant	SMC
39	Admin Building Twn2 Foundry	SAB
5.	SUBURB2	RSr
51	Plant 1 Aluminium	RP1
53	Plant 2 Foundry Aluminium	RPF
54	Plant 2 Machining Aluminium	RPM
55	Warehouses Aluminium	L&D
57	Division5 Plant	RFE
59	Admin Building Suburb2	Rad
9.	SPECIAL LOCATIONS	LSp
97	Function Independent Location	LIF
99	Corp Independent Loc & Func	LCF

In deciding where to post, second select the location code – this is separated from the Division Code by a “-“ so 1-11 is the Town1 Factory.

4. Functions or Departments

A Function is something that People and Assets do – a Function is WHAT we do.

The Client Functions are:

0.	REVENUE	REV
01	Revenue	PrT
1.	COST OF SALES	REV
11	Cost of Sales	PrT
2.	CASTING OPERATIONS	CoS
21	Alloying	Aly
22	Melting	Mlt
24	Sand Plant Operations	SPO
26	Core Making	CrM
28	Moulding Line	Mol
29	Moulding Line 02	Mol
3.	FINISHING OPERATIONS	FOp
31	Finishing	Fin
33	Painting	Pnt
35	Heat Treatment	HTr
37	Impregnation	Imp
38	Welding	Wld
4.	MACHINING & ASSEMBLY OPERATIONS	MAO
41	Machining	Mch
43	Sub-Assembly	SAs
45	Final Assembly	FAs
5.	OPERATIONAL OVERHEADS	OpO
50	Maintenance	Mnt
51	Laboratory	Lab
52	Inspection Metrology & Q C	IMQ
53	Pattern Shop & Tooling Maintenance	PST
54	Sand Reclamation	SRc
55	Stores	Str
56	Logistics and Dispatch	L&D
57	Development & Technical	Dev
58	Process Engineering	PrE
59	Safety Security & Cleaning	CSS
6.	TOOLING DESIGN & MANUFACTURE	TDM
65	Tool Design & Manufacture	TMf
7.	ADMINISTRATION OVERHEADS	AdO
71	Administration	Adm
73	Sales and Marketing	S&M
75	Human Resources	Hre
77	IT Function	ITF
9.	SPECIAL FUNCTIONS	SpF
98	Premises Location Independent Function	FIL
99	Corp Independent Location & Function	CLF

Note that Revenue and Cost of Sales are classified as distinct Functions for convenience of analysis.

In deciding where to post a transaction the third item you will select is the Function.

The Function code is a two digit code immediately following the Location Code so 1-1155 is the Stores at Client Town1 Factory.

Premises or Plant Independent of Function (98) is a function in which items that cannot be allocated to specific functional units are allocated, these are effectively plant wide costs – various items have been allocated to this function depending on preferences of individual business units.

Corporate Independent of Location and Function (99) is a function (and a location) where items that cannot be allocated to specific physical locations and functions are allocated – much of the Financial component of Assets sits here together with most Liabilities

These two elements are designed specifically to cater for the real world complexities of financial data in order to ensure that the final Chart of Accounts models the real world.

5. Matrix

The Combination of Location and Function produces a Matrix of valid Location-Function intersections which define valid blocks of accounts that model the real world.

The matrix is a logical coding scheme or model designed to make it easy to navigate through the Chart of Accounts both for posting and analysis purposes.

The Chart of Accounts is assembled starting at the top left corner, moving down the column, then from top to bottom down the next column finally ending up in the bottom right corner (9999).

The graphical representation of the matrix below is designed to make it easy for users to find their way around the Chart of Accounts.

The codes in the cells correspond to the Location-Function code pair that describes where in the Chart of Accounts the sub-chart for that cell is to be found.

This is demonstrated by the example below for Division 5:

The Cell number is in the form “Location-Function” – for example 59-71.

In order to determine where to post, once you have selected the Division, select the Location from the list along the bottom of the matrix, you can then see which Functions are present at that Location and select the Function that you want to post to.

You can then select the accounts that apply to that Location-Function intersection or cell.

Note that when you are posting the most convenient approach is to locate the block in the Chart of Accounts that corresponds to the specific cell – that is Location-Function intersection and then simply search that block of accounts, in most cases this will NOT be a long list of accounts and you will quickly find the required account.

If you are looking for a particular account in the Master Chart the following section explains how to do this.

6. Sub-Chart of Accounts per cell

Under each cell in the Matrix is a mini Chart of Accounts which contains ONLY the accounts that apply to that Cell.

This is designed so that a mini-financial statement can be produced for the Manager or Supervisor responsible for each cell.

In the majority of Cells at Client the cell ONLY contains expenses.

Revenue is in separate cells so that the attribution (allocation) of Revenue does not mask the headline expenditure profiles of some business units.

Cost of Sales is separated out for a similar reason.

Following is a very simple example of the Chart of Accounts for Cell 19-98 from the Corporate Office:

Notice the use of zzz-zzzz coupled to a dashed line ----------------------------------- to separate out the blocks of accounts for each cell so that it is easy to navigate the Chart of Accounts. This dashed line is the last possible account code for that Cell.

As a general rule, when writing reports based on account selection the range of accounts should be from the first account in the range to the last possible account in the range (usually contains zeds in place of the trailing blanks of the last possible code sequence before the next account) so that if a new account is added between the limits of the range the report will AUTOMATICALLY be up-to-date. This GREATLY reduces report administration and ensures that complex models and reports remain valid.

At the top of the Chart of Accounts for each cell is the Cell Number which correlates with the Location-Function code in the Account code – this is intended to make the full Chart of Accounts easier to follow.

The next two lines are the Location name and Function name, also for ease of navigation.

7. Accounts – the main headings

The Master Chart of Accounts is structured hierarchically (cascades) in seven levels starting with the major categories that correspond to the main components of the Balance Sheet and Income Statement.

Note that EXACTLY the same hierarchy and coding applies to the same account no matter which division it occurs in and no matter which cell it occurs in.

This allows you to easily find your way around every division’s Chart of Accounts and also allows you to write reports based on the hierarchies that can easily be used for other divisions.

The hierarchies make it very easy to summarize according to the structure of the code – for example, if you pull a Trial Balance into Excel and split the Account Code into one character segments you can easily use the Filter function to summarize the Trial Balance and give summarized and detailed Income Statements and Balance Sheets.

Following are the main Account headings:

1..-	REVENUE	R
3..-	EXPENSES	E
5..-	ASSETS	A
6..-	LIABILITIES	L
7..-	CAPITAL AND RESERVES	C
9..-	DORMANT HISTORICAL ACCOUNTS ZERO BALANCE	Varies
x..-	NON-FINANCIAL AMOUNTS STATISTICAL ACCOUNTS	S
y..-	COSTING AMOUNTS STATISTICAL ACCOUNTS	S

Use the above list to select the main category of the transaction that you want to post and then work progressively down the hierarchy.

Notice that the Account logic automatically summarizes into a concise Income Statement and Balance Sheet and by exploding the codes you can produce more and more detailed financial statements. Because of the consistency of coding you can produce more sophisticated analysis than would generally be possible.

If accounts are added it is vital to retain this consistency.

8. Accounts – the second level headings

The next level of accounts is:

05.-	Cell Number @Cell_Number	S
06.-	@Location	S
07.-	@Function	S
09.-	----------------------	S
1..-	REVENUE	I
11.-	LOCAL REVENUE	I
15.-	EXPORT REVENUE	I
18.-	SUNDRY REVENUE	I
3..-	EXPENSES	E
30.-	ACTUAL COST OF SALES	E
31.-	DIRECT LABOUR	E
32.-	FIXED FACTORY OVERHEADS	E
33.-	VARIABLE FACTORY OVERHEADS	E
34.-	ADMIN EXPENSES	E
35.-	INTEREST	E
36.-	DIVIDENDS	E
37.-	EXTRAORDINARY ITEMS	E
38.-	TAXATION	E
5..-	ASSETS	A
51.-	FIXED ASSETS	A
55.-	CURRENT ASSETS	A
6..-	LIABILITIES	L
61.-	NON-CURRENT LIABILITIES	L
65.-	CURRENT LIABILITIES	L
7..-	CAPITAL AND RESERVES	R
71.-	CAPITAL AND RESERVES	R
9..-	DORMANT HIST ACC ZERO B	L
99.-	DORMANT HIST ACC ZERO BAL	L
w..-	-----------------------------	S
x..-	NON-FINANCIAL AMTS STAT ACC	S
x1.-	NON-FINANCIAL AMOUNTS	S
y..-	COSTING AMOUNTS	S
y1.-	COSTING AMOUNTS	S

Notice that the number of digits in the code corresponds to the number of levels of indent.

The indent is provided to make it easy to read the list and find the required item by drilling down the hierarchy.

The corresponding length of the code also makes it easy to follow the hierarchy – each level of hierarchy represents a heading for the levels below so the correct way to read the Chart of Accounts is to follow the cascade of headings until you get to the correct account.

Once you have selected a particular heading drill down to the next level of hierarchy.

9. Accounts – the third level headings

The third level of accounts is:

05.-	Cell Number @Cell_Number	S
06.-	@Location	S
07.-	@Function	S
09.-	----------------------	S
1..-	REVENUE	I
11.-	LOCAL REVENUE	I
111-	PRODUCT TURNOVER LOCAL	I
113-	COMPONENT TURNOVER LOCAL	I
114-	SCRAP RETURNS LOCAL	I
115-	TOOLING TURNOVER LOCAL	I
116-	IMPREGN &HEAT TREAT TO LOCAL	I
117-	SCRAP REVENUE LOCAL	I
15.-	EXPORT REVENUE	I
151-	PRODUCT TURNOVER EXPORT	I
153-	COMPONENT TURNOVER EXPORT	I
155-	TOOLING TURNOVER EXPORT	I
159-	SUNDRY EXPORT REVENUE EXPORT	I
18.-	SUNDRY REVENUE	I
181-	SUNDRY REVENUE	I
3..-	EXPENSES	E
30.-	ACTUAL COST OF SALES	E
301-	MATERIAL COST OF SALES	E
303-	RECOVERIES	E
304-	Division5 LABOUR CO SALES	E
305-	Division5 MATERIAL COST SALES	E
306-	Division5 SOFTWARE COST REC	E
307-	DISCOUNT ALLOWED	E
308-	DISTRIBUTION COST	E
309-	OTHER MATERIAL COST	E
31.-	DIRECT LABOUR	E
310-	Normal Time Direct Labour	E
311-	Overtime Direct Labour	E
312-	Sick Pay Direct Labour	E
313-	Allowances Direct Labour	E
314-	Bonus & Long Serv Dir Lab	E
315-	Company Contrib Dir Labr	E
316-	Employee Transport Dir Lab	E
317-	Training Direct Labour	E
318-	Employee Benefits Dir Labr	E
319-	Retrenchment Costs Dir Labr	E
32.-	FIXED FACTORY OVERHEADS	E
320-	ENERGY	E
321-	ENERGY SAVING PROJECTS	E
322-	DEPRN FIXED ASSETS (Depn)	E
323-	INDIRECT LABOUR	E
324-	FIXED REPAIRS &MAINTENANCE	E
325-	QUALITY	E
326-	PLANT RENTAL	E
327-	HEALTH & SAFETY	E
328-	INSURANCE	E
329-	SUNDRY FIXED FACTORY OH	E
32A-	IMPAIRMENT FIX ASSETS (IFA)	E
32B-	CANTEEN COSTS	E
33.-	VARIABLE FACTORY OVERHEADS	E
331-	SCRAP COSTS	E
332-	ENERGY & UTILITIES	E
333-	VARIABLE REP & MAINT (R&M)	E
334-	CONSUMABLES	E
335-	TRANSPORT & PACKING	E
336-	WASTE REMOVAL & CLEANING	E
338-	Division5 LABOUR RECOVERY	E
339-	OTHER VARIABLE COSTS	E
34.-	ADMIN EXPENSES	E
340-	ADMIN STAFF COSTS	E
341-	TRAVEL & ACCOMMODATION	E
342-	ASSET RELATED ADMIN COSTS	E
343-	FEES PAID TO THIRD PARTIES	E
344-	ADMIN VEHICLE EXPENSES	E
345-	GENERAL ADMIN EXPENSES	E
346-	COMPUTER & COMMN COSTS	E
349-	SUNDRY ADMIN EXPENSES	E
35.-	INTEREST	E
351-	INTEREST	E
36.-	DIVIDENDS	E
361-	DIVIDENDS	E
37.-	EXTRAORDINARY ITEMS	E
371-	EXTRAORDINARY ITEMS	E
38.-	TAXATION	E
381-	TAXATION	E
5..-	ASSETS	A
51.-	FIXED ASSETS	A
511-	FIXED ASSET OWNED CST FAOC	A
513-	FIXED ASSETS ACC DEPN AcDpn	A
55.-	CURRENT ASSETS	A
551-	INVENTORY	A
553-	TRADE DEBTORS	A
558-	OTHER DEBTORS	A
559-	BANK & CASH	A
6..-	LIABILITIES	L
61.-	NON-CURRENT LIABILITIES	L
611-	LONG TERM LOANS	L
613-	FINANCE LEASES	L
615-	xxx NOT REQUIRED	L
619-	OTH NON-CURRENT LIAB	L
65.-	CURRENT LIABILITIES	L
650-	ACCOUNTS PAYABLE	L
651-	CLEARING ACCOUNTS	L
652-	CURRENT LOANS	L
654-	FINANCE LEASES	L
656-	CALL ACCOUNTS	L
657-	TAX PAYABLE	L
658-	DIVIDENDS PAYABLE	L
659-	OTHER CURRENT LIABILITIES	L
7..-	CAPITAL AND RESERVES	R
71.-	CAPITAL AND RESERVES	R
711-	SHARE CAPITAL	R
713-	SHARE PREMIUM	R
715-	EQUITY LOANS	R
717-	NON-DISTRIBUTABLE RESERVES	R
719-	RETAINED EARNINGS ACCUM DEF	R
9..-	DORMANT HIST ACC ZERO B	L
99.-	DORMANT HIST ACC ZERO BAL	L
999-	DORMANT HIST ACC ZERO BAL	L
w..-	-----------------------------	S
x..-	NON-FINANCIAL AMTS STAT ACC	S
x1.-	NON-FINANCIAL AMOUNTS	S
x11-	STATISTICAL VALUES	S
y..-	COSTING AMOUNTS	S
y1.-	COSTING AMOUNTS	S
y18-	COSTING AMOUNTS	S

Notice that headings are in capital letters and posting level accounts are in proper case – this is also intended to make it easier to navigate the Chart of Accounts.

In general ONLY budgets should be posted against headings, transactions should all be posted against the proper case posting level accounts.

10. Accounts – the Master Chart of Accounts

Once you have drilled down to this level you will be very close to the required account and you can search in the main Chart of Accounts as follows:

05.-	Cell Number @Cell_Number	S
06.-	@Location	S
07.-	@Function	S
09.-	----------------------	S
1..-	REVENUE	I
11.-	LOCAL REVENUE	I
111-	PRODUCT TURNOVER LOCAL	I
111-1	Turnover Customer1	I
111-2	Turnover Customer2	I
111-3	Turnover Customer3	I
111-4	Turnover Customer4	I
111-5	Turnover Customer5	I
111-6	Turnover Customer6	I
111-7	Turnover Customer7	I
111-8	Turnover Customer8	I
111-9	Turnover Customer9	I
111-A	Turnover Customer10	I
111-B	Turnover Customer11	I
111-C	Turnover Customer12	I
111-z	Turnover Other	I
113-	COMPONENT TURNOVER LOCAL	I
113-1	Component TO Customer12	I
113-9	Component TO Other	I
114-	SCRAP RETURNS LOCAL	I
114-1	SCRAP RETURNS	I
114-11	Scrap Returns	I
115-	TOOLING TURNOVER LOCAL	I
115-1	TOOLING TURNOVER Division5 EXT	I
115-11	Tooling TO Division5 Ext	I
115-3	TOOL TO CLIENT EXTPROJ	I
115-31	Tool TO Client ExPr	I
115-5	TOOLING TURNOVER R&M	I
115-51	Tooling TO R&M Town1	I
115-53	Tooling TO R&M Twn2	I
115-54	Tooling TO R&M Alu	I
115-55	Tooling TO R&M Division5	I
115-8	TOOLING REPLACEMENT TO	I
115-81	Tool Repl TO Town1	I
115-83	Tool Repl TO Twn2	I
115-84	Tool Repl TO Alu	I
115-85	Tool Repl TO Division5	I
115-9	TOOLING OTHER	I
115-91	Tooling Other	I
116-	IMPREGN &HEAT TREAT TO LOCAL	I
116-1	Impregnation Turnover	I
116-5	Heat Treatment Turnover	I
117-	SCRAP REVENUE LOCAL	I
117-1	SALES OF SCRAP IRON	I
117-11	Swarf	I
117-15	Other Scrap Iron	I
117-5	SALES OF SCRAP ALUMINIUM	I
117-51	Sales Scrap Aluminium	I
15.-	EXPORT REVENUE	I
151-	PRODUCT TURNOVER EXPORT	I
151-1	Turnover Customer13	I
151-5	Turnover Customer14	I
151-7	Turnover Customer15	I
151-9	Turnover Other	I
153-	COMPONENT TURNOVER EXPORT	I
153-1	Component Turnover	I
155-	TOOLING TURNOVER EXPORT	I
155-1	Turnover Customer15	I
155-9	Turnover Other	I
159-	SUNDRY EXPORT REVENUE EXPORT	I
159-1	EXPORT INCENTIVES	I
159-11	APDP Incentives	I
159-15	MIDP Incentives	I
159-9	OTH SUNDRY EXPORT REVENUE	I
159-99	Oth Sundry Export Rev	I
18.-	SUNDRY REVENUE	I
181-	SUNDRY REVENUE	I
181-1	PR ORLOSS CUSTMR TOOL PR	I
181-11	Pr Loss Custmr Tool Pr	I
181-2	AIS & EIP BENEFITS	I
181-21	AIS Benefits	I
181-25	EIP Benefits	I
181-3	SETTLEMENT DISC RECEIVED	I
181-31	Settlement Disc Recd	I
181-4	TRAINING REBATES	I
181-41	MERSETA Rebates	I
181-49	Other Training Rebates	I
181-5	PR OR LOSS SALE FIX ASST	I
181-51	Pr or Loss Sale Fix Ass	I
181-6	PROFIT ON FOREX	I
181-61	Profit on Forex	I
181-7	DIVIDENDS RECEIVED	I
181-71	Dividends Received	I
181-8	SUNDRY INTERNAL SALES	I
181-81	Sundry Internal Sales	I
181-9	OTHER SUNDRY REVENUE	I
181-99	Other Sundry Revenue	I
3..-	EXPENSES	E
30.-	ACTUAL COST OF SALES	E
301-	MATERIAL COST OF SALES	E
301-1	CLIENT BANK COST OF SALES	E
301-11	Standard Cost of Sales	E
301-13	Profit Scrap Alloying	E
301-5	VARIANCES	E
301-51	MATL USAGE VARIANCE	E
301-510	CAST IRON MELTING USE VAR	E
301-5100	Scrap steel Use Var	E
301-5101	Pig Iron Use Var	E
301-5102	Copper Use Var	E
301-5103	Tin Use Var	E
301-5104	Silicon Carbide Use Var	E
301-5105	Silicon Use Var	E
301-5106	Manganese Use Var	E
301-5107	Molybdenum Use Var	E
301-5109	Oth Cast Iron Comp UseVr	E
301-511	ALUMINIUM MELTING USE VAR	E
301-5111	Alum Ingot Ford Use Var	E
301-5112	Alum Ingot EA111 Use Var	E
301-5114	Gas Use Var	E
301-5119	Oth Alum Components UseV	E
301-512	CORE MAKING USE VAR	E
301-5121	Sand Use Var	E
301-5123	Core Making Resins UseVr	E
301-5125	Gas Use Var	E
301-513	MOULDING & CASTING USE VR	E
301-5131	Magnesium Use Var	E
301-5133	ME85 Innoculant Use Var	E
301-5135	Filters Use Var	E
301-5139	Other Moulding Use Var	E
301-514	POWDER COATING USE VAR	E
301-5141	Powder Coat Matls Use Vr	E
301-515	FINISHING & FETLING USE V	E
301-5151	Fin & Fetling Matls UseV	E
301-516	IMPREGNATION USE VAR	E
301-5161	Impregnation Resins UseV	E
301-517	MACHINING USE VAR	E
301-5171	Cut Fld & Hydr Oils UseV	E
301-518	ASSEMBLY USE VAR	E
301-5181	Subcomponents Use Var	E
301-519	OTH MATL USE VARIANCE	E
301-5191	Oth Matl U Var CASTING	E
301-5192	Oth Matl U Var Alloying	E
301-5193	Oth Matl U Var Melting	E
301-5194	Oth Matl U Var Sand Plt	E
301-5195	Oth Matl U Var Core Makg	E
301-5196	Oth Matl U Var Moulding1	E
301-5197	Oth Matl U Var Moulding2	E
301-5198	Oth Matl U Var FINISH	E
301-5199	Oth Matl U Var Finishing	E
301-519A	Oth Matl U Var Painting	E
301-519B	Oth Matl U Var Heat Trt	E
301-519C	Oth Matl U Var Impregn	E
301-519D	Oth Matl U Var Welding	E
301-519E	Oth Matl U Var MCH&ASSBL	E
301-519F	Oth Matl U Var Machng	E
301-519G	Oth Matl U Var SubAssbly	E
301-519H	Oth Matl U Var FinalAssb	E
301-519I	Oth Matl U Var OPERN OH	E
301-519J	Oth Matl U Var Maint	E
301-519K	Oth Matl U Var Lab	E
301-519L	Oth Matl U Var InsMet QC	E
301-519M	Oth Matl U Var PatShp&Tl	E
301-519N	Oth Matl U Var Sand Recl	E
301-519O	Oth Matl U Var Stores	E
301-519P	Oth Matl U Var Log &Disp	E
301-519Q	Oth Matl U Var Dev &Tech	E
301-519R	Oth Matl U Var Proc Eng	E
301-519S	Oth Matl U Var SafSecCln	E
301-519T	Oth M U Var TOOL DES MAN	E
301-519U	Oth M U Var Tool Des Man	E
301-519V	Oth Matl U Var ADMIN OH	E
301-519W	Oth Matl U Var Admin	E
301-519X	Oth Matl U Var Sale &Mkt	E
301-519Y	Oth Matl U Var HR	E
301-519Z	Oth Matl U Var IT	E
301-53	PURCHASE PRICE VARIANCE	E
301-531	Purch Price Variance	E
301-55	OPER MATLS PRICE VAR	E
301-551	Op Matls Price Var	E
301-57	STOCK REVALUATION	E
301-571	Stock Revaluation	E
301-58	STOCK LOSSES (GAINS)	E
301-581	Stock Losses (Gains)	E
303-	RECOVERIES	E
303-1	DIRECT LABOUR RECOVER	E
303-11	Direct Labour Recover	E
303-12	FOUNDRY OP DIR LAB REC	E
303-121	Alloying Dir Lab Rec	E
303-122	Melting Dir Lab Rec	E
303-124	Sand Plant Ops DirLabRec	E
303-126	Core Making Dir Lab Rec	E
303-128	Moulding Dir Lab Rec	E
303-13	FINISHING OPS DIR LAB REC	E
303-131	Finishing Dir Lab Rec	E
303-133	Painting Dir Lab Rec	E
303-135	Heat Treat Dir Lab Rec	E
303-137	Impregnation Dir Lab Rec	E
303-138	Welding Dir Lab Rec	E
303-14	MACH &ASSM OPS DIR LAB REC	E
303-141	Machining Dir Lab Rec	E
303-143	Sub-Assembly Dir Lab Rec	E
303-145	Final Assm Dir Lab Rec	E
303-19	OTH DIR LABOUR RECVD	E
303-199	Oth Dir Labr Recvd	E
303-3	FIX FACT OH RECOVERY	E
303-31	Fixed Fact OH Recov	E
303-32	FOUNDRY OPS FIX FACT OH	E
303-321	Alloying Fix Fact OH	E
303-322	Melting Fix Fact OH	E
303-324	Sand Plt Ops Fix Fact OH	E
303-326	Core Making Fix Fact OH	E
303-328	Moulding Fix Fact OH	E
303-33	FINISHING OPS FIX FACT OH	E
303-331	Finishing Fix Fact OH	E
303-333	Painting Fix Fact OH	E
303-335	Heat Treat Fix Fact OH	E
303-337	Impregnation Fix Fact OH	E
303-338	Welding Fix Fact OH	E
303-34	MACH &ASSB OPS FIX FACT OH	E
303-341	Machining Fix Fact OH	E
303-343	Sub-Assembly Fix Fact OH	E
303-345	Final Assem Fix Fact OH	E
303-39	OTH DIR LABOUR RECD	E
303-399	Oth Dir Labr Recvd	E
303-5	VAR FACT OH RECOVERY	E
303-51	Var Fact OH Recovery	E
303-52	FOUNDRY OPS VAR FACT OH	E
303-521	Alloying Var Fact OH	E
303-522	Melting Var Fact OH	E
303-524	Sand Plt Ops Var Fact OH	E
303-526	Core Making Var Fact OH	E
303-528	Moulding Var Fact OH	E
303-53	FINISHING OPS VAR FACT OH	E
303-531	Finishing Var Fact OH	E
303-533	Painting Var Fact OH	E
303-535	Heat Treat Var Fact OH	E
303-537	Impregnation Var Fact OH	E
303-538	Welding Var Fact OH	E
303-54	MACH &ASSM OPS VAR FACT OH	E
303-541	Machining Var Fact OH	E
303-543	Sub-Assembly Var Fact OH	E
303-545	Final Assem Var Fact OH	E
303-59	OTH DIR LABOUR RECD	E
303-599	Oth Dir Labour Recd	E
303-7	SUBCONTRACTOR RECOVERY	E
303-71	Subcontractor Revy	E
304-	Division5 LABOUR CO SALES	E
304-1	Division5 Labour Cost Sales	E
305-	Division5 MATERIAL COST SALES	E
305-1	Division5 Material Cost of Sales	E
306-	Division5 SOFTWARE COST REC	E
306-1	Magmasoft Recoveries	E
307-	DISCOUNT ALLOWED	E
307-1	Discount Allowed	E
308-	DISTRIBUTION COST	E
308-1	FOB Costs	E
308-3	Post FOB Costs	E
308-5	Shipping Insurance	E
309-	OTHER MATERIAL COST	E
309-9	Other Material Cost	E
31.-	DIRECT LABOUR	E
310-	Normal Time Direct Labour	E
310-1	Normal Time Direct Labr	E
310-5	Contract Wrkr Dir Labour	E
311-	Overtime Direct Labour	E
312-	Sick Pay Direct Labour	E
313-	Allowances Direct Labour	E
314-	Bonus & Long Serv Dir Lab	E
314-1	Bonus Direct Labour	E
314-3	Gainshare Pay Dir Labour	E
314-7	Long Service Awd Dir Lab	E
314-8	Year-End Vouch Dir Lab	E
315-	Company Contrib Dir Labr	E
315-1	Leave Pay Direct Labour	E
315-2	Year End Bonus Dir Labr	E
315-3	Pension Direct Labour	E
315-4	Provident Fund Dir Labr	E
315-5	Medical Aid Dir Labr	E
315-6	UIF Direct Labour	E
315-7	Skills Deve Levy Dir Labr	E
315-8	Workmans Comp Dir Labr	E
316-	Employee Transport Dir Lab	E
317-	Training Direct Labour	E
318-	Employee Benefits Dir Labr	E
319-	Retrenchment Costs Dir Labr	E
32.-	FIXED FACTORY OVERHEADS	E
320-	ENERGY	E
320-1	Electricity -- KVA	E
320-2	Gas Tank Rental	E
321-	ENERGY SAVING PROJECTS	E
321-1	Energy Saving Proj Exp	E
322-	DEPRN FIXED ASSETS (Depn)	E
322-0	LAND Depn	E
322-1	Land Depn	E
322-1	BUILDINGS Depn	E
322-11	Buildings Depn	E
322-13	Leasehold Improvements	E
322-2	PLANT & MACHINERY Depn	E
322-21	Maint Spares Stock Depn	E
322-29	Oth Plt & Machry Depn	E
322-4	MOTOR VEHICLES Depn	E
322-41	Forklifts Depn	E
322-49	Oth Motor Vehicles Depn	E
322-5	OFFICE EQUIPMENT Depn	E
322-51	Office Equipment Depn	E
322-6	COMPUTERS Depn	E
322-61	Computers Depn	E
322-7	FURNITURE & FITTINGS Depn	E
322-71	Furniture & Fitt Depn	E
322-8	INTANGIBLE ASSETS Depn	E
322-81	Intangible Assets Depn	E
323-	INDIRECT LABOUR	E
323-1	FACTORY SAL IND LABR	E
323-10	Normal Time Ind Labr Sal	E
323-11	Overtime Ind Labr Sal	E
323-13	Allowances Ind Labr Sal	E
323-15	Bonus &Lg Serv Ind Lab Sal	E
323-17	Comp Contrib Ind Labr Sal	E
323-18	Retrench Costs Ind Lab Sal	E
323-5	INDIRECT WAGES	E
323-50	Normal Time Ind Wg	E
323-501	Normal Time Ind Wg	E
323-505	Contract Work Ind Wg	E
323-51	Overtime Ind Wg	E
323-52	Sick Pay Ind Wg	E
323-53	Allowances Ind Wg	E
323-54	Bonus Long Serv Ind Wg	E
323-55	Company Contrib Ind Wg	E
323-56	Employee Trans Ind Wg	E
323-57	Training Ind Wg	E
323-58	Employee Ben Ind Wg	E
323-59	Retrench Costs Ind Wg	E
324-	FIXED REPAIRS &MAINTENANCE	E
324-2	PLANT & MACHINERY R&M	E
324-21	Fix Impr Mach Elect	E
324-22	Fix Impr Mach Mech	E
324-25	Fixed Shutdown Elec R&M	E
324-26	Fixed Shutdown Mech R&M	E
324-29	Oth Fix R&M Plt & Mach	E
324-4	MOTOR VEHICLES R&M	E
324-41	Forklift R&M	E
324-49	Oth Motor Veh R&M	E
325-	QUALITY	E
325-1	Certification Costs	E
325-5	Calibration Costs	E
325-8	Quality Costs	E
326-	PLANT RENTAL	E
326-2	PLT & MACH RENT & SERV	E
326-28	Oth Plt & Mach Services	E
326-29	Oth Plt & Mach Rental	E
326-4	MOTOR VEHICLE RENTAL	E
326-41	Forklift Rental	E
326-49	Motor Vehicle Rental	E
327-	HEALTH & SAFETY	E
327-0	Clinic Fees	E
327-1	P O1160	E
327-2	Certification Costs	E
327-3	Stack & Dust Monitoring	E
327-4	Fire Equipment	E
327-5	Hygiene Surveys	E
327-6	Health Professional Fees	E
327-7	Medication	E
327-8	Ext Medical Screening	E
327-9	Other Health & Safety	E
328-	INSURANCE	E
328-1	Asset Value Insurance	E
329-	SUNDRY FIXED FACTORY OH	E
329-0	TOOLING REPLACE PROVISION	E
329-1	Tooling Replace Prov	E
329-1	TOOLING AMORTIZATION	E
329-11	Tooling Amortization	E
329-2	DEVELOPMENT EXPENSES	E
329-21	Trial Costs	E
329-23	R & D Costs	E
329-25	Project Costs	E
329-28	Magmasoft Costs	E
329-29	Other Development Costs	E
329-3	TRAINING	E
329-31	Apprentice Training	E
329-33	Trg Course Fees Sal	E
329-34	Trg Course Fees Wage	E
329-35	Train Trav & Accom Sal	E
329-36	Train Trav & Accom Wag	E
329-39	Training Other	E
329-4	CONSULTING FEES	E
329-41	Consulting Fee Factory	E
329-45	Consulting Fee Quality	E
329-47	Consulting Fee Division5	E
329-49	Consulting Fee Other	E
329-5	COMPUTER EXP PLANT	E
329-51	Software Costs Plant	E
329-52	Softw Licence Plant	E
329-53	Hardware Under R5000	E
329-54	IT Prof Serv Plant	E
329-55	Prod Report Improve	E
329-56	Computer Maint Plant	E
329-59	Other Computer Exp Plant	E
329-6	LEASE CHARGES (LCh)	E
329-62	PLANT & MACHINERY LCh	E
329-621	Plant & Machinery LCh	E
329-64	MOTOR VEHICLES LCh	E
329-641	Forklifts LCh	E
329-649	Other Motor Veh LCh	E
329-65	OFFICE EQUIPMENT LCh	E
329-651	Office Equipment LCh	E
329-66	COMPUTERS LCh	E
329-661	Computers LCh	E
329-67	FURNITURE & FITTINGS LCh	E
329-671	Furniture & Fit LCh	E
329-7	SECURITY	E
329-71	Security	E
329-8	PROPERTY RENTAL	E
329-81	Property Rental Ext	E
329-82	Property Rental Int	E
329-9	RATES & TAXES	E
329-91	Rates & Taxes	E
329-W	OTHER STAFF FIXED	E
329-W1	Workmens Comp Paid Fix	E
329-W3	Staff Welfare Fixed	E
329-W5	Staff Transport Fixed	E
329-Z	OTHER FIXED	E
329-Z1	Cleaning Contract	E
329-Z3	Printing & Stationery Fix	E
329-Z9	Other Fixed	E
32A-	IMPAIRMENT FIX ASSETS (IFA)	E
32A-0	Land IFA	E
32A-1	Buildings IFA	E
32A-2	Plant & Machinery IFA	E
32A-4	Motor Vehicles IFA	E
32A-5	Office Equipment IFA	E
32A-6	Computers IFA	E
32A-7	Furniture & Fittings IFA	E
32A-8	Intangible Assets IFA	E
32B-	CANTEEN COSTS	E
32B-0	Canteen Costs	E
32B-3	Canteen Consumables	E
32B-9	Other Catering Costs	E
33.-	VARIABLE FACTORY OVERHEADS	E
331-	SCRAP COSTS	E
331-1	Casting Scrap	E
331-3	Core Scrap	E
331-4	External Casting Scrap	E
331-5	Machining Scrap	E
331-6	Trial Scrap	E
331-7	External Scrap Machine Shop	E
331-8	External Scrap Customer Ret	E
331-9	Other Scrap Internal	E
332-	ENERGY & UTILITIES	E
332-1	Electricity -- KWH	E
332-2	Gas	E
332-5	Diesel	E
332-9	Water & Effluent	E
333-	VARIABLE REP & MAINT (R&M)	E
333-1	BUILDING R&M	E
333-11	Building R&M	E
333-2	PLANT & MACHINERY R&M	E
333-21	Reline Costs	E
333-22	Pattern R&M	E
333-23	Var Electrical R&M	E
333-24	Var Mechanical R&M	E
333-25	Var Shutdown Elect R&M	E
333-26	Var Shutdown Mech R&M	E
333-27	Var Fact Improve Elect	E
333-28	Var Fact Improve Mech	E
333-29	Oth Plt & Machinery R&M	E
333-3	TOOLING R&M	E
333-30	Core Making Tooling R&M	E
333-31	Pattern / Dies Tooling R&M	E
333-32	Moulding Box Repairs	E
333-33	Dry Ice	E
333-34	Glass Beads	E
333-35	Other Tooling R&M	E
333-4	MOTOR VEHICLES R&M	E
333-41	Forklifts R&M	E
333-49	Oth Motor Vehicles R&M	E
333-5	OFFICE EQUIPMENT R&M	E
333-51	Office Equipment R&M	E
333-6	COMPUTER R&M	E
333-61	Computer R&M	E
333-7	FURNITURE & FITTINGS R&M	E
333-71	Furniture & Fitt R&M	E
334-	CONSUMABLES	E
334-2	FOUNDRY CONSUMABLES	E
334-21	Alloying Consumables	E
334-22	Melting Consumables	E
334-221	Slag Coagulant	E
334-222	Thermocouples Melt	E
334-223	Crucibles	E
334-228	Oth Melt Consumables A	E
334-229	Oth Melt Consumables B	E
334-24	Sand Plant Consumables	E
334-26	Core Making Consumables	E
334-28	Moulding Consumables	E
334-281	Moulding Consumables	E
334-282	Thermocouples Mould	E
334-289	Oth Mould Consumables	E
334-29	Oth Foundry Consumables	E
334-3	FINISHING CONSUMABLES	E
334-31	Finishing Consumables	E
334-311	Grinding Consumables	E
334-319	Oth Finish Consmbls	E
334-33	Painting Consumables	E
334-35	Heat Treat Consumables	E
334-37	Impregnatn Consumables	E
334-38	Welding Consumables	E
334-39	Oth Finishing Consumbls	E
334-4	MACHINE & ASSEMBLY CONS	E
334-41	Machining Consumables	E
334-411	Mach Cons Customer11	E
334-412	Oils & Lubricants	E
334-419	Oth Machining Consbls	E
334-43	Sub-Assembly Consbls	E
334-45	Final Assembly Consbls	E
334-49	Oth Mach & Ass Coins	E
334-6	OPERATIONAL CONSUMABLES	E
334-60	Maintenance Consumables	E
334-61	Laboratory Consumables	E
334-62	Insp Metr & QC Cons	E
334-63	Pattern Shop Consmbls	E
334-64	Sand Reclamation Cons	E
334-65	Stores Consumables	E
334-66	Logistics & Disp Cons	E
334-67	Development Consumables	E
334-68	Process Eng Consumables	E
334-69	Safety Sec Clean Cons	E
334-6Z	Oth Op Consumables	E
334-7	VEHICLE EXPENSES	E
334-70	Vehicle Licenses	E
334-71	Vehicle Fines & Penalties	E
334-72	Vehicle Fuel	E
334-74	Vehicle Op Rental	E
334-79	Other Vehicle Expenses	E
334-9	OTHER CONSUMABLES	E
334-90	Gauges	E
334-91	Small Tools (Durable)	E
334-92	Durable Machine Tools	E
334-93	Non Durable Machine Tools	E
334-94	Consumable Tooling	E
334-95	Hand Tools	E
334-96	Gases	E
334-961	Liquid Nitrogen	E
334-969	Other Gases	E
334-97	Cutting Tools	E
334-98	Printing & Stationery	E
334-99	Other Consumables	E
335-	TRANSPORT & PACKING	E
335-1	Packaging Materials	E
335-11	Crate Hire	E
335-15	Other Packaging	E
335-2	FOB Costs	E
335-3	Maritime Insurance	E
335-4	Freight Costs (Sea)	E
335-5	DAP Costs	E
335-6	Airfreight	E
335-7	Railage & Road Freight	E
335-71	Rail & Road Inbound	E
335-75	Rail & Road Outbound	E
335-9	Other Transport	E
336-	WASTE REMOVAL & CLEANING	E
336-1	Sand Waste Removal	E
336-3	Sand Reclamation Costs	E
336-4	General Waste Removal	E
336-5	Cleaning Costs	E
336-6	Sorting Costs	E
338-	Division5 LABOUR RECOVERY	E
338-1	Division5 Labour Recovery	E
339-	OTHER VARIABLE COSTS	E
339-1	PPE Variable Cost	E
339-3	Subcontractor Machining	E
339-4	Staff Transport	E
339-5	Rework	E
339-6	Regrinding of Tools	E
339-7	Stripping Costs	E
339-8	Staff Welfare	E
339-9	Other Variable Costs	E
34.-	ADMIN EXPENSES	E
340-	ADMIN STAFF COSTS	E
340-1	ADMIN SALARIES	E
340-10	Normal Time Adm Sal	E
340-11	Overtime Adm Sal	E
340-12	Allowances Adm Sal	E
340-13	Bonus Long Serv Adm Sal	E
340-15	Company Contrib Adm Sal	E
340-18	Retrench Costs Adm Sal	E
340-3	DIRECTORS REMUNERATION	E
340-31	EXECUTIVE DIR REM	E
340-311	Basic Sal Exec Dir Rm	E
340-315	Bonus Long Service Edr	E
340-317	Company Contrib Edr	E
340-318	Retrench Cost Edr	E
340-35	NON-EXECUTIVE DIR REM	E
340-351	Basic Sal Non Exec Dr	E
340-355	Bonus Long Serv Nedr	E
340-357	Company Contrib Nedr	E
340-358	Retrench Cost Nexdir	E
340-5	ADMIN WAGES	E
340-50	Normal Time Adm Wages	E
340-501	Normal Time Adm Wages	E
340-505	Contract Work Adm Wg	E
340-51	Overtime Ad Wgs	E
340-52	Sick Pay Ad Wgs	E
340-53	Allowances Ad Wgs	E
340-54	Bonus & Long Serv Ad Wgs	E
340-57	Company Contrib Ad Wg	E
340-58	Employee Trans Ad Wgs	E
340-59	Traing Bursaries Ad Wgs	E
340-5A	Employee Benefits Adwg	E
340-5B	Retrench Costs Ad Wgs	E
340-7	ADMIN TRAINING COSTS	E
340-73	Training Course Fees	E
340-75	Training Other	E
340-8	RECRUITMENT FEES	E
340-81	Recruitment Fees	E
340-83	Recruit Trave & Accom	E
340-9	RELOCATION FEES	E
340-91	Relocation Fees	E
340-A	RETRENCHMENT COSTS	E
340-A1	Retrenchment Costs	E
340-L	LONG SERVICE AWARDS	E
340-L1	Long Service Awards	E
341-	TRAVEL & ACCOMMODATION	E
341-1	LOCAL TRAVEL & ACCOM	E
341-11	Air Fares	E
341-12	Accommodation	E
341-13	Subsistence Allowance	E
341-14	Car Hire	E
341-15	Entertainment	E
341-18	Travel Agent Mgmt Fee	E
341-19	Other Local Trav & Accom	E
341-5	FOREIGN TRAVEL & ACCOM	E
341-51	Air Fares	E
341-52	Accommodation	E
341-53	Subsistence Allowance	E
341-54	Car Hire	E
341-55	Entertainment	E
341-58	Travel Agent Mgmt Fee	E
341-59	Other Overseas Tr & Acc	E
341-9	OTHER ENTERTAINMENT	E
341-99	Other Entertainment	E
342-	ASSET RELATED ADMIN COSTS	E
342-1	OPERATING LEASE CHG OLC	E
342-12	PLANT & MACHINERY OLC	E
342-121	Plant & Machinery OLC	E
342-14	MOTOR VEHICLES OLC	E
342-141	Forklifts OLC	E
342-149	Oth Motor Vehicles OLC	E
342-15	OFFICE EQUIPMENT OLC	E
342-151	Office Equipment OLC	E
342-16	COMPUTERS OLC	E
342-161	Computers OLC	E
342-17	FURNITURE FITTINGS OLC	E
342-171	Furn & Fittings OLC	E
342-3	ADMIN REPAIRS & MAINT	E
342-32	Buildings R&M	E
342-34	Motor Vehicles R&M	E
342-35	Office Equipment R&M	E
342-36	Computers R&M	E
342-37	Furn & Fittings R&M	E
342-5	DEPRECIATION	E
342-51	Buildings Depn	E
342-54	Motor Vehicles Depn	E
342-55	Office Equipment Depn	E
342-56	Computers Depn	E
342-57	Furn & Fittings Depn	E
342-7	INSURANCE ADMIN	E
342-71	Insurance Admin	E
342-8	RENTALS & SERV CONTRACTS	E
342-81	Rental Property	E
342-86	Rental Office Equipmt	E
342-88	Service Contracts	E
343-	FEES PAID TO THIRD PARTIES	E
343-1	Auditors Remuneration	E
343-2	Auditors Fees Other Serv	E
343-3	Auditors Travel & Ent	E
343-4	Secretarial	E
343-5	Legal Fees	E
343-6	Management Consul Fees	E
343-9	Other Professional Fees	E
344-	ADMIN VEHICLE EXPENSES	E
344-0	Vehicle licences	E
344-1	Vehicle Fines & Penalties	E
344-2	Admin Vehicle Fuel	E
344-3	Admin Vehicle Maintenance	E
344-4	Admin Vehicle Op Rental	E
344-9	Other Admin Veh Expenses	E
345-	GENERAL ADMIN EXPENSES	E
345-0	Assets under R5000	E
345-1	Bank Charges	E
345-2	Courier & Postage	E
345-3	Donations	E
345-4	Fines & Pen(Non-Veh)	E
345-5	Gifts Flowers & Plants	E
345-6	Licenses (Non-Vehicle)	E
345-7	Printing & Stationery	E
345-8	Storage Costs	E
345-9	Subscriptions	E
345-A	Pest Control	E
345-B	Refreshmts Staff & Mtgs	E
345-C	Staff Medical	E
345-S	Corp Social Responsibility	E
345-W	Staff Welfare	E
345-Z	Oth Gen Admin Expenses	E
346-	COMPUTER & COMMN COSTS	E
346-1	COMPUTER EXPENSES	E
346-11	Software Costs	E
346-12	Licensing Adm Software	E
346-13	Hardware Under R5000	E
346-16	Professional Services	E
346-17	Computer Consumables	E
346-18	Computer Maintenance	E
346-19	Other Computer Expenses	E
346-5	COMMUNICATION COSTS	E
346-51	Telephone Landline	E
346-53	Cellphone	E
346-55	Wireless Connection	E
346-56	Network Costs	E
346-57	Internet Connection	E
346-59	Oth Commn Costs	E
347-5	SALES & MARKETING EXPENSES	E
347-50	Sales Commission	E
347-51	Art Work	E
347-52	Brochures	E
347-53	Corporate Advertising	E
347-55	Corporate Branding	E
347-56	Promotional Items	E
347-57	Electronic Media	E
347-58	Client Entertainment	E
347-59	Other Sales & Mktg	E
349-	SUNDRY ADMIN EXPENSES	E
349-1	BAD DEBTS	E
349-11	Bad Debts Incurred	E
349-15	Bad Debts Recovered	E
349-3	DISCOUNTS ALLOWED	E
349-31	Discounts Allowed	E
349-5	LOSS ON FOREIGN EXCHANGE	E
349-51	Loss on Foreign Exchange	E
349-6	LEVIES PAID	E
349-61	SDL Levies Paid	E
349-62	SDL Levies Refund	E
349-65	Workmans Comp Levies Pd	E
349-7	ADMIN FEES INTERNAL	E
349-71	Admn Fee Aluminium Int	E
349-73	Admn Fee Division5 Int	E
349-79	Admin Fee Corp Internal	E
35.-	INTEREST	E
351-	INTEREST	E
351-1	INTEREST RECD / PAID INT	E
351-11	Interest Paid Internal	E
351-15	Interest Received Int	E
351-5	INTEREST PAID EXTERNAL	E
351-51	CLIENT BANK	E
351-511	Overdraft Interest	E
351-515	Lng Tm Amortizing Int	E
351-516	Lng Tm Mezzanine Int	E
351-517	Bullet Interest	E
351-53	INTEREST PAID FIN LEASES	E
351-531	Interest Pd Fin Leases	E
351-55	INTEREST PAID CREDITORS	E
351-551	Interest Paid Creds	E
351-59	OTHER INTEREST PAID	E
351-591	Other Interest Paid	E
351-8	INTEREST RECEIVED EXT	E
351-81	Interest Market Linked	E
351-83	Interest Current Acct	E
351-85	Interest On Investments	E
351-89	Other Interest Received	E
36.-	DIVIDENDS	E
361-	DIVIDENDS	E
361-1	Normal Dividends	E
361-3	Preference Dividends	E
361-5	Internal Dividends	E
37.-	EXTRAORDINARY ITEMS	E
371-	EXTRAORDINARY ITEMS	E
371-1	Extraordinary Items	E
38.-	TAXATION	E
381-	TAXATION	E
381-1	Normal Taxation	E
381-3	Deferred Taxation	E
5..-	ASSETS	A
51.-	FIXED ASSETS	A
511-	FIXED ASSET OWNED CST FAOC	A
511-0	LAND FAOC	A
511-1	Land FAOC	A
511-1	BUILDINGS FAOC	A
511-11	Buildings FAOC	A
511-13	Leasehold Imprv FAOC	A
511-2	PLANT & MACHINERY FAOC	A
511-21	Plant & Machinery FAOC	A
511-25	Maint Sprs Stock FAOC	A
511-4	MOTOR VEHICLES FAOC	A
511-41	Motor Vehicles FAOC	A
511-411	Forklifts FAOC	A
511-419	Other Motor Veh FAOC	A
511-5	OFFICE EQUIPMENT FAOC	A
511-51	Office Equipment FAOC	A
511-6	COMPUTERS FAOC	A
511-61	Computers FAOC	A
511-7	FURNITURE & FITTINGS FAOC	A
511-71	Furn & Fittings FAOC	A
511-8	INTANGIBLE ASSETS OWN COST	A
511-81	Intang Asst Owned Cost	A
511-9	CAPITAL WORK IN PROGRESS	A
511-91	Capital Work InProgress	A
513-	FIXED ASSETS ACC DEPN AcDpn	A
513-0	LAND AcDpn	A
513-1	Land AcDpn	A
513-1	BUILDINGS AcDpn	A
513-11	Buildings AcDpn	A
513-13	Leasehold Imprv AcDpn	A
513-2	PLANT & MACHINERY AcDpn	A
513-21	Maint Spares Stock AcDpn	A
513-29	Oth Plt & Mach AcDpn	A
513-4	MOTOR VEHICLES AcDpn	A
513-41	Forklifts AcDpn	A
513-49	Oth Motor Veh AcDpn	A
513-5	OFFICE EQUIPMENT AcDpn	A
513-51	Office Equipment AcDpn	A
513-6	COMPUTERS AcDpn	A
513-61	Computers AcDpn	A
513-7	FURNITURE & FITTINGS Adpn	A
513-71	Furn & Fittings AcDpn	A
513-8	INTANGIBLE ASSETS AcDpn	A
513-81	Intangible Assets AcDpn	A
513-9	CAPITAL WIP AcDpn	A
513-91	Capital WIP AcDpn	A
55.-	CURRENT ASSETS	A
550-	INVESTMENTS	A
550-1	INVESTMENTS	A
550-11	Investments	A
551-	INVENTORY	A
551-1	RAW MATERIALS	A
551-11	Raw Materials Warehouse	A
551-13	Prov Obs Raw Materials	A
551-15	Consign Stock Warehouse	A
551-17	Prov Stock Loss Rw Mat	A
551-2	COMPONENTS	A
551-21	Component Warehouse	A
551-25	Prov Obsolete Component	A
551-3	WORK IN PROGRESS	A
551-30	Work in Progress	A
551-31	Melting Warehouse	A
551-32	Core Warehouse	A
551-33	Moulding Warehouse	A
551-34	Raw Casting Warehouse	A
551-35	Powder Coating Warehse	A
551-36	Machining Warehouse	A
551-37	Quarantine Warehouse	A
551-38	Scrap Warehouse	A
551-39	Foundry Warehouse	A
551-3A	Prov Stock Loss WIP	A
551-3B	Machine Scrap Prov	A
551-3C	Provision Obsolete WIP	A
551-3D	Off-Site Work In Progr	A
551-4	FINISHED GOODS	A
551-41	FINISHED GOODS	A
551-411	Finished Goods	A
551-418	Prov Stk Lss Fin Gds	A
551-42	CUSTOMER RETURNS WAREHS	A
551-421	Customer Returns Whse	A
551-43	QUARANTINE WAREHOUSE	A
551-431	Quarantine Warehouse	A
551-45	PROV OBS FINISHED GOODS	A
551-451	Ext Stock Scrap Prov	A
551-455	Prov Obs Fin Goods	A
551-6	TOOLING WAREHOUSE	A
551-60	Toolroom Warehouse	A
551-61	Loose Tools Whse Division5	A
551-62	Obsolete Loose Tools	A
551-63	Cutting Tools Whse Division5	A
551-64	Obsolete Cutting Tools	A
551-65	In Use Warehouse	A
551-66	Off-Site Warehouse	A
551-67	Provision Obs Tooling	A
551-68	Obsolete Tooling Whse	A
551-69	Tooling Contra Accounts	A
551-691	FiveCyl Cli5 PdTlCtraAct	A
551-692	EA111 Cli5PdTlCtra Acct	A
551-7	CONSUMABLES STOCK	A
551-70	General Consumables	A
551-71	PPE Stock	A
551-72	BoM Cons Warehouse	A
551-73	Prov Obsolete Cons	A
551-74	Prov Stock Loss Cons	A
551-79	Other Consumables	A
551-8	MAINTENANCE SPARES	A
551-81	Maintenance Spares	A
551-88	Prov Obs Maint Spares	A
553-	TRADE DEBTORS	A
553-0	TRADE DEBTORS	A
553-1	Trade Debtors Control	A
553-1	LOCAL DEBTORS	A
553-11	Customer1	A
553-12	Customer2	A
553-13	Customer3	A
553-14	Customer4	A
553-15	Customer4	A
553-16	Customer6	A
553-17	Customer7	A
553-18	Customer8	A
553-19	Customer9	A
553-1A	Schaffler	A
553-1B	Customer11	A
553-1C	Customer12	A
553-1V	Other	A
553-1W	Suspensive Sales	A
553-1X	Provision Credit Notes	A
553-1Y	Selling Price Accruals	A
553-1Z	Prov Bad Debts Local	A
553-3	GROUP DEBTORS	A
553-31	Client Town1	A
553-33	Client Town2	A
553-34	Client Aluminium	A
553-35	Div5 Centre	A
553-37	Group Head Office	A
553-5	OVERSEAS DEBTORS	A
553-51	Halberg Germany	A
553-53	Customer13	A
553-54	Customer15 Europe	A
553-55	Customer14	A
553-57	Other	A
553-59	Prov Bad Debts OSeas	A
558-	OTHER DEBTORS	A
558-1	DEPOSITS	A
558-11	Deposits Drums	A
558-15	Deposits Housing	A
558-19	Other Deposits	A
558-3	PRE-PAID EXPENSES	A
558-30	Insurance	A
558-31	Forklift Rental Pre-Pd	A
558-32	License Agreements	A
558-33	Off Equip Rent Pre-Pd	A
558-34	Pre-Paid Overseas Pmts	A
558-35	Security Pre-Paid	A
558-36	Tooling Pre-Paid	A
558-37	Workmans Compensation	A
558-38	Subscriptions Pre-Paid	A
558-39	Steel Pre-Paid	A
558-3Z	Other Pre-Paid Expenses	A
558-4	STAFF LOANS	A
558-41	Study Loans	A
558-42	Funeral Loans	A
558-43	School Loans	A
558-44	Easter Loans	A
558-45	Home Loans	A
558-47	Travel Advances	A
558-48	Negative Pay	A
558-49	Other Staff Loans	A
558-5	SUSPENSE ACCOUNTS	A
558-51	Tooling Suspense	A
558-55	Debtors Suspense	A
558-58	Inter-Bank Suspense	A
558-6	PROJECT TOOLING DEBTORS	A
558-61	Project Tooling Debtors	A
558-611	Customer10 Tooling Dr	A
558-612	Customer4 Precision Toolg	A
558-613	Customer2 8 Tooling Debtor	A
558-61Z	Oth Proj Tooling Drs	A
558-7	MIDP / APDP INCENTIVES	A
558-71	MIDP / APDP Incentives	A
558-9	SUNDRY DEBTORS	A
558-91	Sundry Debtors	A
559-	BANK & CASH	A
559-1	CLIENT TOWN1	A
559-11	Town1 Sundry Account	A
559-13	Town1 Creditors Account	A
559-15	Town1 Wages Account	A
559-19	Petty Cash Town1	A
559-3	CLIENT TOWN2	A
559-31	Client Twn2 Current Acc	A
559-39	Petty Cash Twn2	A
559-5	CLIENT ALUMINIUM	A
559-51	Client Alu Current Acc	A
559-56	Client Alu CFC Acc	A
559-59	Petty Cash Aluminium	A
559-7	Division5	A
559-71	Division5 Current Account	A
559-79	Petty Cash Division5	A
559-9	GROUP HEAD OFFICE	A
559-91	Current Accounts	A
559-93	Money on Call	A
559-96	CFC Accounts	A
559-98	Inter Account Clearing	A
6..-	LIABILITIES	L
61.-	NON-CURRENT LIABILITIES	L
611-	LONG TERM LOANS	L
611-1	CLIENT BANK	L
611-15	Amortizing	L
611-16	Mezzanine	L
611-17	Bullet	L
611-5	CUSTOMERS	L
611-51	Customer12	L
611-56	Customer7	L
611-9	OTHER LONG TERM LOANS	L
611-91	Shdr Alum Castings Loan	L
611-93	Other Long Term Loans	L
613-	FINANCE LEASES	L
613-1	Client Bank	L
613-9	Other Finance Leases	L
615-	xxx NOT REQUIRED	L
615-1	xxx Not required	L
619-	OTH NON-CURRENT LIAB	L
619-9	Oth Non-Current Liab	L
65.-	CURRENT LIABILITIES	L
650-	ACCOUNTS PAYABLE	L
650-0	TRADE CREDITORS	L
650-1	TRADE CREDITORS	L
650-11	Local Trade Creditors	L
650-15	Foreign Trade Creditors	L
650-2	GRN SUSPENSE ACCOUNT	L
650-21	Grn Suspense Account	L
650-3	GROUP CREDITORS	L
650-31	Client Town1	L
650-33	Client Town2	L
650-35	Client Aluminium	L
650-37	Div5 Center	L
650-39	Group Head Office	L
650-4	CSH BK OUTSTANDING CHQS	L
650-41	CBook Outstand Cheq	L
650-5	REQUEST FOR CREDIT	L
650-51	Request Credit Cli5	L
650-59	Request Credit Other	L
650-1	EMPLOYEE BENEFIT ACCRUALS	L
650-11	Leave Pay Accr Salaried	L
650-12	Leave Pay Accr Wages	L
650-13	Accr for Overtime	L
650-14	Workmens Compensation	L
650-15	Bonus Accr Salaried	L
650-16	Bonus Accr Wages	L
650-17	Post Empl Med Aid Accr	L
650-18	Hourly Shift Bonus Accr	L
650-19	Retrenchment Prov Accr	L
650-2	ACCRUALS	L
650-20	Annual Maintenance Accr	L
650-21	Audit Fee Accural	L
650-22	Energy & Utilities Accr	L
650-221	KVA Accrual	L
650-222	KWH Accrual	L
650-223	Gas Accrual	L
650-226	Water & Sewerage Accr	L
650-227	Waste Disposal Accr	L
650-228	Rates Accrual	L
650-23	General Expense Accr	L
650-24	General Rework Accrual	L
650-25	Legal Fees Accrual	L
650-26	Outstg Purch Ord Accr	L
650-27	Pensioner Med Aid Accr	L
650-28	Price Increase Adj Accr	L
650-2I	Insurance Accruals	L
650-2T	Tooling Replace Accr	L
650-2V	Cli5 Life Time Red Accruals	L
650-2Z	Other Accruals	L
650-3	PROVISIONS	L
650-31	Merit Bonus Provision	L
650-32	Provision for Shutdown	L
650-33	Cli5 Export Claims & Costs	L
650-34	Prov Custr Tool not Rec	L
650-36	Prov Forex Losses	L
650-37	Prov Warranty Recall	L
650-39	Other Provisions	L
650-4	VAT	L
650-40	VAT Input (Cred Inv)	L
650-41	VAT Input on Capex	L
650-42	VAT Input on Disc Allow	L
650-43	VAT Input Drs Cred Nt	L
650-44	VAT Import Input	L
650-45	VAT Output (Sales Inv)	L
650-46	VAT Output Cred Cr Nt	L
650-47	VAT Output Cred Dis Rec	L
650-48	VAT Output Drs Deb Nts	L
650-49	VAT Manual Entries Inp	L
650-4A	VAT Manual Entr Output	L
650-4B	VAT Clearing (Pay Recr)	L
650-5	TOOLING UPFRONT PAYMENTS	L
650-51	Client Town1	L
650-53	Client Town2	L
650-55	Client Aluminium	L
650-57	Div5 Centre	L
650-9	OTHER CREDITORS	L
650-95	Oth Cred Pricing Adj	L
650-97	Shdr Alu Castings Loan	L
650-99	Other Creditors	L
651-	CLEARING ACCOUNTS	L
651-1	INTER-DIVISION CLEAR ACC	L
651-11	Client Town1 Clear	L
651-13	Client Twn2 Clear	L
651-15	Client Alu Clear	L
651-17	Division5 Clearing Account	L
651-19	Group Hd Off Clear	L
651-2	SALARY & WAGE CLEARING	L
651-20	NET PAY CLEARING	L
651-201	Sal Clear Net Pay	L
651-204	Wage Clear Net Pay	L
651-207	Contract Clear Net Py	L
651-208	Injured on Duty Rec	L
651-21	MEDICAL AID CLEARING	L
651-211	Discovery Clearing	L
651-212	Vitality Clearing	L
651-213	Sizwe Clearing	L
651-214	Bonitas Clearing	L
651-215	Steel Med Clearing	L
651-216	Shdr Medical Aid Clear	L
651-217	Pensioners Med Aid	L
651-218	Med Aid Gap Clear	L
651-21Z	Oth Med Aid Clearing	L
651-22	PENS & PROV FUND CLEAR	L
651-221	Metal Ind Pens Fd Cl	L
651-223	Metal Ind Prov Fd Cl	L
651-225	Alexander Forbes	L
651-226	Shdr Retirement Fund	L
651-229	Other Pens & Prov	L
651-23	STATUTORY DEDS CLEARING	L
651-231	PAYE Clearing	L
651-233	UIF Clearing	L
651-235	SDL Clearing	L
651-24	UNION & BARGA COUN DED	L
651-240	NUMSA	L
651-241	NUMSA Transport Levy	L
651-242	Solidarity	L
651-243	Collective Barg Levy	L
651-244	Other Union Ded	L
651-245	NIC Contributions	L
651-246	NIC Levies	L
651-25	FOREX ADV CLEARING	L
651-251	Forex Advance Clr	L
651-26	STAFF DEBTORS CLEARING	L
651-261	Staff Debtors Clearg	L
651-265	Oth Stf Drs Clearing	L
651-29	OTH STAFF REL CLEARING	L
651-290	LIFE INSURANCE CLEAR	L
651-2901	African Life Clear	L
651-2902	United Assoc of SA	L
651-2909	Other Insurances	L
651-291	ACCESS KEY REPLACE DED	L
651-2911	Access Key Replace Ded	L
651-292	CHILD WELFARE CLEAR	L
651-2921	Child Welfare Clear	L
651-293	CONDOLENCES CLEARING	L
651-2931	Condolences Clearg	L
651-294	FUNERAL FUND	L
651-2941	Moriting Funeral Fd	L
651-2949	Other Funeral Fund	L
651-295	GPA CLEARING	L
651-2951	GPA Clearing	L
651-296	GROUP LIFE CLEARING	L
651-2961	Group Life Clearg Oth	L
651-2963	Hollard	L
651-2965	Old Mutual	L
651-297	STAFF SAVINGS CLEARG	L
651-2971	Dec Sav Clear Sal	L
651-2972	Dec Sav Clear Wages	L
651-2979	Oth Stf Savings Clr	L
651-298	STAFF GARNISHEE ORDERS	L
651-2981	Staff Maint Clear	L
651-2989	Oth Stf Garnishee Or	L
651-299	MICRO LENDER REPAY	L
651-2991	Micro Lender Repay	L
651-29A	VEHICLE INSURE CLEAR	L
651-29A1	Vehicle Insure Clear	L
651-29A9	Other Insure Clear	L
651-3	CLIENT BANK FLEET CTRL CLEAR	L
651-31	Standard Fleet Control	L
651-4	WORK IN PROGRESS CLEAR	L
651-41	Work in Progress Clear	L
651-43	Warehouse Transfer	L
651-45	Reverse GRN	L
651-5	DEBTORS RECHARGE	L
651-51	Debtors Recharge	L
651-6	CASHBOOK CLEARING	L
651-61	Cashbook Clearing	L
651-9	FORCE BALANCE ACCOUNT	L
651-91	Force Balance Account	L
651-Z	OTHER CLEARING	L
651-Z1	Other Clearing	L
652-	CURRENT LOANS	L
652-1	Customer12	L
652-2	Customer14	L
652-4	Customer15 Europe	L
652-6	Customer7	L
652-7	Loan 2 ref Esther	L
652-8	Loan ref Esther	L
652-9	Other Current Loans	L
654-	FINANCE LEASES	L
654-1	Client Bank	L
654-9	Other Finance Leases	L
656-	CALL ACCOUNTS	L
656-1	Client Town1 Call Acc	L
656-3	Client Twn2 Iron Call Acc	L
656-5	Client Aluminium Call Acc	L
656-7	Division5 Call Acc	L
656-8	Shdr Aluminium Cast Call Acc	L
656-9	Other Call Accounts	L
657-	TAX PAYABLE	L
657-0	Deferred Tax Payable	L
657-1	Current Tax Payable	L
658-	DIVIDENDS PAYABLE	L
658-1	Dividends Payable	L
659-	OTHER CURRENT LIABILITIES	L
659-9	Other Current Liabilities	L
7..-	CAPITAL AND RESERVES	R
71.-	CAPITAL AND RESERVES	R
711-	SHARE CAPITAL	R
711-1	Share Capital	R
713-	SHARE PREMIUM	R
713-1	Share Premium	R
715-	EQUITY LOANS	R
715-1	Equity Loans	R
717-	NON-DISTRIBUTABLE RESERVES	R
717-1	Non-Distributable Reserv	R
719-	RETAINED EARNINGS ACCUM DEF	R
719-9	Retd Earnings Accum Def	R
9..-	DORMANT HIST ACC ZERO B	L
99.-	DORMANT HIST ACC ZERO BAL	L
999-	DORMANT HIST ACC ZERO BAL	L
999-9	DORMANT HIST ACC ZERO B	L
999-91	Revenue -- Dormant	I
999-93	Expenses -- Dormant	E
999-95	Assets -- Dormant	A
999-97	Liabilities -- Dormant	L
999-98	Capital & Rsrv --Dormant	R
999-99	Statistical --Dormant	S
w..-	-----------------------------	S
x..-	NON-FINANCIAL AMTS STAT ACC	S
x1.-	NON-FINANCIAL AMOUNTS	S
x11-	STATISTICAL VALUES	S
x11-0	HOURS WORKED	S
x11-01	Salaried Hours Worked	S
x11-03	Wages Hours Worked	S
x11-05	Contract Workers Hours Worked	S
x11-07	Apprentices Hours Worked	S
x11-1	HEADCOUNT	S
x11-11	Salaried Headcount	S
x11-13	Wages Headcount	S
x11-15	Contract Workers Headcount	S
x11-17	Apprentices Headcount	S
x11-18	Metal Industries Med Aid	S
x11-2	TONS MELTED	S
x11-21	Aluminium	S
x11-23	Steel	S
x11-3	ELECTRICITY	S
x11-30	KVA	S
x11-31	KW Hours	S
x11-4	SCRAP PERCENT	S
x11-41	ALUMINIUM SCRAP PERCENT	S
x11-411	Int Alu Foundry Scr Pc	S
x11-413	Ext Alu Foundry Scr Pc	S
x11-415	Int Alu Mach Scr Pc	S
x11-417	Ext Alu Mach Scr Pc	S
x11-43	STEEL SCRAP PERCENT	S
x11-431	Int Steel Scrap Perc	S
x11-433	Ext Steel Scrap Perc	S
x11-49	OTHER SCRAP	S
x11-491	Other Scrap	S
x11-5	TONS SOLD	S
x11-51	Aluminium	S
x11-53	Steel	S
x11-6	SAND RECLAIMED TONS	S
x11-61	Sand Reclaimed Tons	S
x11-7	OTHER STATISTICAL VALUES
x11-71	Boxes Poured
x11-73	Boxed Moulded
x11-75	Units Machined
x11-77	Tons Poured
x11-78	Tons Produced Gross
x11-79	Other Statistical Values
x11-z	STAT AMTS VALUES CONTRA	S
x11-z1	Stat Values Contra	S
y..-	COSTING AMOUNTS	S
y1.-	COSTING AMOUNTS	S
y18-	COSTING AMOUNTS	S
y18-1	FOUNDRY MATERIAL COST	S
y18-10	CAST IRON MELTING	S
y18-101	Scrap steel	S
y18-102	Pig Iron	S
y18-103	Copper	S
y18-104	Tin	S
y18-105	Silicon Carbide	S
y18-106	Manganese	S
y18-107	Molybdenum	S
y18-109	Oth Cast Iron Compts	S
y18-11	ALUMINIUM MELTING	S
y18-111	Aluminium Ingot Ford	S
y18-112	Aluminium Ingot EA111	S
y18-115	Gas	S
y18-119	Oth Aluminium Compts	S
y18-12	CORE MAKING	S
y18-121	Sand	S
y18-123	Core Making Resins	S
y18-125	Gas	S
y18-13	MOULDING & CASTING	S
y18-131	Magnesium	S
y18-133	ME85 Innoculant	S
y18-135	Filters	S
y18-139	Other Moulding	S
y18-14	POWDER COATING	S
y18-141	Powder Coating Matls	S
y18-15	FINISHING & FETLING	S
y18-151	Finish Fetling Matls	S
y18-16	IMPREGNATION	S
y18-161	Impregnation Resins	S
y18-17	MACHINING	S
y18-171	Cut Fluids &Hydr Oils	S
y18-175	Cutting Tools	S
y18-18	ASSEMBLY	S
y18-181	Subcomponents	S
y18-z	COSTING AMOUNTS CONTRA	S
y18-zz	Costing Amounts Contra	S
zzz-zzzz	-----------------------------	S

This Master Chart contains every account that Client management could identify as being possibly required and it is hoped that the list is fully comprehensive such that additional accounts will only be added very infrequently.

The Account Type in the right hand column signifies:

R = Revenue

E = Expense

A = Assets

L = Liabilities

C = Capital and Reserves

S = Statistical (non-financial)

11. Division Specific Accounts

Below the levels of headings listed above there are instances where there are more detailed accounts that are specific to a Division.

For example:

5-5350-333-2	PLANT & MACHINERY R&M	E
5-5350-333-29	Oth Plt & Machinery R&M	E
5-5350-333-29AA	Maint Prod U200-02 Core Mach	E
5-5350-333-29AB	Maint Prod Core Redford Carver	E
5-5350-333-29AC	Maint Prod C/Making General	E
5-5350-333-29AD	Maint Prod C/Mark Mach Ma25 Wj	E
5-5350-333-29AE	Maint Prodcorema25Wj Tool Wa/B	E
5-5350-333-29AF	Maint Prodcorema25Wj Tool Pa/B	E
5-5350-333-29AG	Maint Prod C/Mark U180 Ma260	E
5-5350-333-29AH	Maint Prod C/Mark U200 2.6Pipe	E
5-5350-333-29AI	Maint Prod C/Mark R/Ford 2.6In	E
5-5350-333-29AK	Maint Prod Core Sandload Hoist	E

Here the 29AA through 29AK do NOT appear in the master list, they ONLY apply to Client Aluminium in the above example.

Note that in the case of these accounts the descriptions are NOT indented.

These accounts are present in the complete listing but ONLY occur in the relevant cell.

12. Adding Accounts

The design of the Master Chart of Accounts received a lot of attention with a view to making sure that it was as comprehensive as possible.

Accordingly, in principle, it is unlikely that it will be necessary to add a completely new account to the Master List. IF this IS required then whoever is appointed as the custodians of the Master List will add the account in accordance with the coding standards and using the hierarchy maintenance software.

Where an account is on the Master list but NOT in the cell you want to allocate, please make sure that you are in the correct cell – for example – some items that you might expect to be in a specific cell may be in cell nn98 – Location Independent of Function, or vice versa.

If you really DO need that account in the cell you have identified then the custodians will add it in the correct location in ERPxxx and the Data Mart.

13. Presentation of the Chart of Accounts

In order to show the indents off most effectively it is best to use a Mono Spaced font such as Courier New – this will ensure that the indents are of uniform size and the hierarchy is then most visible.

ERPxxx has been set up WITHOUT the indents so that the search function will work, if you are undertaking analysis in Excel I suggest that you use the VLookUp function to replace the Description with the indented description using the Account Code as the LookUp key.

14. Analysis based on the code structure

The code structure permits very sophisticated analysis based on the trailing periods / blanks.

Export a Trial Balance from ERPxxx either as a CSV (Comma Separated Values) file or directly to Excel.

Note that in certain situations Excel will change codes into formulae or numbers and drop leading zeroes in code segments – to prevent this define the sheet type as Text before importing. It will be necessary to change the cell type of selected cells back to General where calculations are to be performed.

Use the Excel MID(a,b,c) function to strip out each character in the code into a separate column in the spreadsheet – the format is +MID(Cell Number, Starting character, Length) – in this case the length should always be one character.

This will give a schedule that looks as follows:

It is now possible to quickly summarize to any level of detail in the code by filtering on the appropriate column – based on “.” (dot / period) in columns C and D and “ “ (blank) in columns F, G, H and I.

For example, summarizing on Blanks in Column F – Right Click on the Filter drop down at the top of Column F, Uncheck Select All, scroll down to Blank and Check Blank – the following is displayed for the same part of the list:

Notice that a much larger portion of the list is displayed but only at the heading level:

Summarizing on the dots “.” In column C gives a listing condensed to the Headline Account Categories:

This same basic approach, summarizing based on the dot or blank in a specific code character position can be used in SQL Queries and in various reporting tools to create Drill-Down and Roll-Up on the Financials very easily and very conveniently.

If you couple this to understanding of the Matrix you will find that it is very easy to perform complex analysis.

If you consistently apply the convention of specifying report segments that link to specific account codes as a range from the required Account to the last possible Account before the next valid code your reports will never get out of date.

For example:

A report built with ranges from Start Code to End Code will cover almost all possible values other than something starting in the range starting with 0 and the range from A to x – note that standard sort order is Numeric, Upper Case Alpha, Lower Case Alpha – there are some other characters that sort in between.

To make the report more comprehensive barring some non-printing characters, add:

Start Code = “…-…” to End Code = 0zz-zzzz

and

Start Code = “a..-….” To End Code wzz-zzz

To be even more comprehensive you could check an ASCII table and fill in every possible gap – if you do this your reports will always balance unless you have accidentally left an account out.

As you gain experience with the Chart of Accounts you will find that there are many other things that you can do that will add value to the business in terms of creating more sophisticated analysis and reporting.

In order to do this it is VITAL to maintain the integrity and precision of the design and ensure that new accounts are ONLY added after quality control by the custodians.

15. Assistance

Should you require assistance or guidance with regard to using the Chart of Accounts, please contact me on James@JamesARobertson.com.

James Robertson

26 November 2012

Download General Ledger -- Redacted User Manual in Microsoft Word docx format

Appendix

Matrices for Individual Business Units

Download General Ledger -- Redacted User Manual in Microsoft Word docx format

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Business Systems NOT delivering?

Call the Business Systems Specialist

Dr. James Robinson

Dr James A Robertson -- has been involved in the effective application of Business Information Systems, including but NOT limited to ERP, since 1987 and in the profitable and effective use of computers in Business since 1981.

Drawing on a diversity of experience, including formal military training in Quick Attack techniques at the Regimental Commander level, Dr Robertson has developed highly effective methods of investigating any sub-optimal Business Information Systems situation -- be it an established system or a stalled project or any other source of Executive frustration -- quickly and concisely diagnosing the root cause of the problem and prescribing concise practical actions that Business Executives can effectively act on see the Pulse Measurement page and also the Sample Reports page for redacted real reports.

He has also developed highly effective methods of strategically enriching systems to unlock the full potential of existing investments, see the Precision Configuration page and couples this to architecting small pieces of clever software that harness the full potential of your investment, see the Software page.

If you are having problems with your systems, your project or your IT Department, call The Business Systems Specialist
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Business System Failure is RIFE -- we offer insight into why this happens AND WHAT is required to prevent it.

Failure is at epidemic levels with massive damage done to client companies -- if you are NOT aware of the extent of the problem please visit the About Failure page for a catalog of major failures running to billions of Pounds and Dollars.

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There HAS to be a better way!

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By Engineering I mean the formal, structured, highly disciplined, highly systematic, highly practical approach that consistently delivers results in ALL areas of human endeavor where formally trained and certified engineers are the ONLY practitioners permitted to operate -- think large buildings, factories, motor vehicles, aircraft -- highly complex systems that work at a level that we take it for granted that they WILL work and where failure is all but unthinkable and, when it happens, attracts immediate public attention and rigorous investigation directed at ensuring that such failures are prevented in the future -- in fact, everything that the management consulting industry that implements complex software systems is NOT

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Book -- The Critical Factors for Information Technology Investment Success

In 2003 I undertook an in-depth analysis of all the information and experience that I had gathered with regard to the factors giving rise to Business Information System failure including ERP and general IT and classified this information into a number of categories including "The Factors Causing Failure" and "The Critical Factors for Success" based on this I developed a two day Course "The Critical Factors for Information Technology Investment Success" which is still offered today.

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