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Example General Ledger Manual

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


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Client General Ledger

Finding the Correct Account Number and other Basic Instructions


By

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


By

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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knowledge management      laboratory      lack of an engineering approach      lack of precision configuration      lack of strategic alignment      lawyer      leadership      legal agreement      legislation      lies      list of required software      listen carefully      litigation      logical entities      loss information      low road      loyalty      MacDonald      maintain code schemes      maintenance      maintenance management      Malcolm McDonald      management      management information      managing contractors      manual      marketing hype      master data      master data classifications      master test data      mature facilitation      mature facilitator      measurable      measures of alignment      mentoring      Microsoft Outlook      misrepresentation      missing link      mistique      morals      Munich      mystique      mythology      new future state      New South Africa      no drill down      non-disclosure      NOT classic project 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procurement timeline      professional speaker      Professional Speakers Association of Southern Africa      profitability      programming languages are for the programmer      project facilitation      project leader      project leader -- CEO communication      project leadership      project management      project management IT project management      projects      prove it works      PSASA      psychology      psychometrics      public conferences      public presentations      public speaking      Pulse Measurement      quality      REAL issues in Business Information Systems      REAL value      recognizing failure      redaction      reduced audit costs      reduced head count      reference documents      Reg Barry      regulatory body      relationship Almighty      relationship orientated      remediation of existing systems      Rennies Group      reports      reports not reliable      request for proposal      requirements specification      results orientated      RFP      right things      rigorous process      rigorous strategic planning      risk management      Robert Priebatsch      robust business information systems procurement      robust business systems procurement      robust contracts      robust procurement      robust solutions      SAICE      SAP ABAP is similar to COBOL      scheduling procurement      scientific professional      score sheet      screen design      seminars      SEPT      service orientated      Service Orientated Architecture      simple techniques to enhance business information systems value      simulation      sloppy configuration      SOA      socialization      software      software assets      software design      software does NOT wear out      software is instructions for the bricklayer      software schedule      software specification      software specification standards      solution experience      solution knowledge      South Africa      South African Institution of Civil Engineering      speaking      Spirit Led      standards      strategic      strategic advisory      strategic alignment      strategic analysis      strategic analysis and design      strategic business improvement      strategic custom development      strategic definition      strategic discovery      strategic driver      strategic driving force      strategic engineered precision configuration      strategic engineered precision taxonomies      strategic essence      strategic financial information      strategic gap analysis      strategic governance      strategic information      strategic management      strategic management information      strategic plan      strategic planning      strategic project leader      strategic snapshots      strategic software      strategic solution architect advisory      strategic solution architect leadership      strategic solution architecture      strategically designed chart of accounts      strategy      strategy defined      strategy focused planning      Strategy Snapshot Toolset      StratGap      StratSnap      strengthen differentiators      structured analysis      structured chart of accounts      substantial management information      succeed by engineering against failure      success      successful deployment      survive      system knowledge and experience      table of contents      tailored presentations      take notes      taxonomies      taxonomy      taxonomy software      technology      technology failure      technology issues      technology management      tender document pack      tender pack      tender pack table of contents      test data      testing      The Critical Factors for Information Technology Investment Success      the Critical Factors for Success      the essence of the business      the essence of the business and how it thrives      the essence of the organization and how it thrives      the factors causing failure      the first hour      The REAL Issues in Business Information System success      things right      third party suppliers      third world countries      thrive      time      tipping point      tough certificates      tough contract management      tough contracts      tough procurement      tough terms      training      training material      treatment code      understanding of data      understanding the engineering approach      Uniface      unlocking value      use different languages for new components      V3 Consulting Engineers      validation data      value      versus process      video      webinar      webinars      weighted factors      what is executive custody      what is strategy      what is the essence of this organization and how does it thrive      what to do      where is IT going      why executive custody is required      why the organization exists and how it thrives      why your business information system is NOT delivering and HOW to FIX it      why your ERP is NOT delivering and how to fix it      workflow      writer     

Table of Contents

Home

About Dr James A Robertson PrEng -- The Business Systems Doctor -- and Other Topics

Catalogue of Major Business Information System Failures

About the Engineering Approach

James Robertson's Value Add

Attributes of a HIGH VALUE solution

Recognizing Business System Failure

The Critical Human Foundation

Old Software IS Viable

From South Africa

Competencies of Dr James A Robertson PrEng

About Professor Malcolm McDonald

Table of Contents

About my relationship with the Almighty Creator, Yah the Eternally Self-Existing

Comments relating to the Business Systems Industry and other topics

Testimonials and other positive material regarding James Robertson

Reference Articles

List of Articles

Article Catalogue

Achieving High Value Business Information System outcomes

Executive Custody -- What is it and HOW do you get it?

The REAL Issues in Integrated Business Information System Success

Part 1: Introduction

Part 2 -- Mythology and Lack of Executive Custody

Part 3 – Strategic Alignment and Precision Configuration

Why your ERP is NOT delivering and HOW to FIX it

IT Project Management

Pulse Measurement

CEO Anthony Lee Comments on his experience of the Pulse Measurement

No Charge Guarantee on the Pulse Measurement Service

Examples of Pulse Measurement Outcomes

Critical questions regarding the Pulse Measurement™

The Pulse Measurement Workflow

The Critical Factors for Business System (ERP+) Investment Success in the Pulse Measurement

Indicative Pulse Measurement Durations

What is a JAR&A Pulse Measurement?

Survival of the fittest – why it makes sense to measure the pulse of your business

Examples of Pulse Measurement Outcomes over 24 years

Sample Pulse Measurement Reports

Strategy

Strategic Essence: The Missing Link in Business Information Systems

Strategic Essence: Overview

Strategic Essence: Part 1 -- Strategy Defined

Strategic Essence: Part 2 -- Differentiation

Strategic Essence: Part 3 -- The Essence IS Different

Strategic Essence: Part 4 -- The Essence should be the Point of Departure

Strategic Essence: Part 5 -- Discovering Strategic Essence

Strategy -- the Essence of the Business: What is it and how do you develop actionable strategic plans?

Simple Steps to Increase the Strategic Value of your ERP Investment

Free Strategic Snapshot Toolset and Manual

A strategy focused planning system beyond traditional budgeting

Tough IT and ERP Procurement and Contracting that Works

Robust Business Systems Procurement

Part 1 -- Introduction

Part 2 -- Bill of Services, Laboratory, Go-live Certificate, etc

Part 3 -- Executive Engagement, Bid Compliance, Adjudication and other matters

Procurement Documents

Guidance and Advisory Services

The Art of Project Leadership

Why Regular Communication with the CEO is Vital

The Business Simulation Laboratory

Precision Configuration and Strategic Business Information Architecture

Precision Configuration based on Strategic Engineered Precision Taxonomies

The JAR&A Cubic Business Model

Highly Structured Strategic Chart of Accounts -- a Vital Element of your Corporate Information Arsenal

The Product Catalogue -- an Essential Element of any Precision Configuration

Attributes -- answers to the questions you have NOT yet thought to ask

Case Studies of Notably Successful Projects with high value Precision Configuration

092 Doing things differently and better -- ASCO Case Study 2-- BPM Summit 2013

088 Strategic ERP Invesment -- ASCO Case Study -- Service Management Conference and Exhibition Africa

026 Information Architecture and Design of FIS for Rennies Group -- Financial Information Systems Conf

018 CRM Risk Control: Designing and Implementing an Integrated Risk Mgmt Sys -- Integrated Risk Mgmt Conf

011 V3 Consulting Eng: Benefits of MIS to Professional Practice -- SAICE 15th Ann Conf on Computers in Civil Eng

Strategically Enriching your Business Information Systems

Part 1 -- Introduction

Part 2 -- Principles of Data Engineering

Part 3 -- Steps in applying these recommendations

Simple Steps to increase the strategic information value yield from your Business Systems Investment

The Full JAR&A Taxonomy Manual

Part 1: Introduction, Problem Statement, Definitions and Examples

Part 2: Why Use JAR&A, Required Knowledge and Experience, Cubic Business Model and Chart of Accounts and Taxonomy Software

Part 3: How to do it, Case Studies and White Papers and other References

Example General Ledger Manual

Business Process -- Irrelevant, Distracting and Dangerous

The RIGHT Approach

Custom Strategic Software Design and Oversight of Construction

Standards for Custom Software Specification

What IS Software?

IT Effectiveness

Organizing Outlook

Critical Factors for I.T. Success

A Moral and Ethical Dilemma -- Systems that Fail

Case Studies examining Business Information System failures

The BBC Digital Media Initiative Debacle

The Bridgestone -- IBM Conflict

Speaking and Training

Showcase of Conference Presentations

Most Viewed Presentations

Briefings and Seminars

Why your ERP/BIS is NOT delivering and HOW to FIX it

ERP and IT Procurement that Delivers Results

The Critical Factors for IT and ERP Investment Success

Other Seminars

Conferences and Public Presentations

Conferences 80 to 99 -- 2009 to Present

Conferences 60 to 79 -- 2005 to 2009

Conferences 40 to 59 -- 1996 to 2005

Conferences 20 to 39 -- 1994 to 1996

Conferences 01 to 19 -- 1989 to 1994

On-Line Seminars (Webinars)

Webinar on Preparing and Presenting Webinars

Contacting James A Robertson and Associates Limited