ASSETS CURRENT ASSETS Cash Cash EXPENSE ADVANCE 0025 Cash PETTY CASH ADVANCE 0026 Cash IMPREST ACCOUNT 0027 Bank Bank MAIN BANK ACCOUNT 0050 Bank BUSINESS SERV BANK ACC 0051 Bank CPT BANK ACCOUNT 0052 Bank PROF SUPER SCH BANK ACC 0053 Bank US DOLLAR BANK ACCOUNT 0054 Bank GBP BANK ACCOUNT 0055 Bank DEM BANK ACCOUNT 0056 Bank NLG BANK ACCOUNT 0057 Receivables Receivables ACCRUED INCOME 0100 Receivables ASSET ORDERS 0101 Receivables PREPAYMENTS 0102 Receivables PROV FOR DOUBTFUL DEBTS 0103 Receivables STUDENT LOANS 0104 Receivables TRADE DEBTORS 0105 Receivables SALES LEDGER CONTROL 0106 Inventories Inventories STOCK CENTRAL STORE 0150 Inventories STOCK COMPUTER SHOP 0151 Inventories STOCK LIVESTOCK 0152 Inventories STOCK OTHER 0153 Inventories STOCK PETROL PRODUCTS 0154 Investments Current Investments Current BANK SEC & DEPOSITS CURR 0200 Investments Current CO DEBS/SEC LOANS CURR 0201 Investments Current CONVERTIBLE NOTES Q CURR 0202 Investments Current GOV/GOV GTEED STOCK CURR 0203 Investments Current LOANS TO REL ORG'S CURR 0204 Investments Current MISC INVESTMENTS CURR 0205 Investments Current MORTGAGE BCKED SEC CURR 0206 Investments Current MORTGAGES CURR 0207 Investments Current PROPERTY TRUSTS Q CURR 0208 Investments Current SHARES NQ CURR 0209 Investments Current SHARES Q CURR 0210 Investments Current STAT BODY STOCK CURR 0211 Internal Loans Current Internal Loans Current INTERNAL LOANS CURRENT 0300 Other Current Assets Other Current Assets OTHER CURRENT ASSETS 0350 Other Current Assets OTHER CURRENT ASSETS (PROV) 0351 Other Current Assets OTHER CURRENT ASSETS (DEPN) 0352 NON-CURRENT ASSETS - FIXED ASSETS Plant & Equipment Plant & Equipment PLANT & EQUIPMENT 0400 Plant & Equipment ACCUM DEPN-PLANT & EQUIP 0401 Plant & Equipment TRANSFER PLANT & EQUIP 0402 Office Furniture &Equipment Office Furniture &Equipment OFFICE FURNITURE/EQUIP 0425 Office Furniture &Equipment ACCUM DEPN-OFF FURN/EQUIP 0426 Office Furniture &Equipment TRANSFER OFFICE FURN/EQUIP 0427 Computer Equipment Computer Equipment COMPUTER EQUIPMENT 0450 Computer Equipment ACCUM DEPN-COMP. EQUIP 0451 Computer Equipment TRANSFER COMPUTER EQUIP 0452 Motor Vehicles Motor Vehicles MOTOR VEHICLE 0475 Motor Vehicles ACCUM DEPN-MOTOR VEHICLES 0476 Motor Vehicles TRANSFER MOTOR VEHICLES 0477 Buildings Buildings BUILDINGS 0500 Buildings ACCUM DEPN-BUILDINGS 0501 Buildings TRANSFER BUILDINGS 0502 Land Land LAND 0525 Land TRANSFER LAND 0526 Heritage Assets Heritage Assets MUSEUM COLLECTIONS 0550 Heritage Assets RARE BOOKS 0551 Heritage Assets WORKS OF ARTS 0552 Heritage Assets ACCUM DEPN-HERITAGE ASSET 0553 Heritage Assets TRANSFER HERITAGE ASSETS 0554 Library Library LIBRARY 0575 Library ACCUM DEPN-LIBRARY 0576 Library TRANSFER LIBRARY 0577 Infrastructure Infrastructure INFRASTRUCTURE 0600 Infrastructure ACCUM DEPN-INFRASTRUCTURE 0601 Infrastructure TRANSFER INFRASTRUCTURE 0602 Asset Additions Asset Additions ADDITION PLANT & EQUIP 0640 Asset Additions ADDITION OFF FURN/EQUIP 0641 Asset Additions ADDITION COMPUTER EQUIP 0642 Asset Additions ADDITION MOTOR VEHICLES 0643 Asset Additions ADDITION BUILDINGS 0644 Asset Additions ADDITION LAND 0645 Asset Additions ADDITION HERITAGE ASSETS 0646 Asset Additions ADDITION LIBRARY RESEARCH 0647 Asset Additions ADDITION INFRASTRUCTURE 0648 Asset Additions ADDIT SYD U TECH >$5k (INT) 0649 Asset Additions Asset Additions BUDGET ASSET ADDITIONS 064B Asset Disposals Asset Disposals DISPOSAL PLANT & EQUIP 0660 Asset Disposals DISPOSAL OFFICE FURN/EQUIP 0661 Asset Disposals DISPOSAL COMPUTER EQUIP 0662 Asset Disposals DISPOSAL MOTOR VEHICLES 0663 Asset Disposals DISPOSAL BUILDINGS 0664 Asset Disposals DISPOSAL LAND 0665 Asset Disposals DISPOSAL HERITAGE ASSETS 0666 Asset Disposals DISPOSAL LIBRARY 0667 Asset Disposals DISPOSAL INFRASTRUCTURE 0668 Asset Disposals Asset Disposals BUDGET ASSET ADDITIONS 066B Capital Works in Progress Capital Works in Progress ALTERATIONS-BUILDINGS 0675 Capital Works in Progress NEW CONSTRUCTION-BLDGS 0677 Milk Quota Milk Quota MILK QUOTA 0700 Livestock Livestock LIVESTOCK 0725 OTHER NON-CURRENT ASSETS Amount Owing Cwlth/State Govt Amount Owing Cwlth/State Govt AMNT OWG CWLTH/STATE GOV 0750 Investments Non Current Investments Non Current BANK ROLL-OVER FACILITIES 0800 Investments Non Current BANK SEC & DEPOSITS 0801 Investments Non Current CO DEBS/SEC LOANS 0802 Investments Non Current CONVERTIBLE NOTES QUOTED 0803 Investments Non Current FREEHOLD 0804 Investments Non Current GOV/GOV GTEED STOCK 0805 Investments Non Current LOANS TO RELATED ORG'S 0806 Investments Non Current MISC INVESTMENTS 0807 Investments Non Current MORTGAGE BCKED SECURITIES 0808 Investments Non Current MORTGAGES 0809 Investments Non Current PROPERTY TRUSTS QUOTED 0810 Investments Non Current SHARES NON QUOTED 0811 Investments Non Current SHARES QUOTED 0812 Investments Non Current STAT BODY STOCK 0813 Investments Non Current UNSEC CO LOANS 0814 Investments Non Current CHALLIS PROP POOL PART/N 0815 Investments Non Current MORTGAGE POOL 0816 Investments Non Current PROPERTY POOL 0817 Investments Non Current SHARE POOL 0818 Investments Non Current OFFICE FIT OUT 0819 Investments Non Current ACCUM DEPN-OFFICE FIT OUT 0820 Investments Non Current GROWTH FUND INVST POOL 0821 Investments Non Current OUTSIDE MANAGED FUNDS 0822 Investments Non Current FUND MGRS DOMESTIC EQT'S 0823 Investments Non Current FUND MGRS O/SEAS EQT'S 0824 Investments Non Current FUND MGRS PROPERTY EQT'S 0825 Intangibles Intangibles INTANGIBLES 0900 Intangibles PATENTS 0901 Intangibles BLO PROV FOR PATENTS AMORTIS 0902 Internal Loans Non Current Internal Loans Non Current INTERNAL LOANS 0925 LIABILITIES CURRENT LIABILITIES Payables Payables ACCRUED EXPENDITURE 1000 Payables AMNT OWG CWLTH GOV CURR 1001 Payables COMPULSORY SUBSCRIPTION 1002 Payables CREDITORS CONTROL 1003 Payables DEFERRED LIAB CURRENT 1004 Payables DEPOSITS KEY/LOCKERS 1005 Payables DEPOSITS OTHER 1006 Payables DISCOUNT RECEIVABLE 1007 Payables PREPAID INCOME 1008 Payables UNCLAIMED MONEY 1009 Payables UNCLAIMED SAL & WAGES 1010 Suspense Accounts Suspense Accounts SALARIES CONTROL 1101 Suspense Accounts SUSPENSE ARC LARGE GRANTS 1102 Suspense Accounts SUSP BATCH REJECTS NO1 1103 Suspense Accounts SUSP BATCH REJECTS NO2 1104 Suspense Accounts SUSPENSE CASHIER 1105 Suspense Accounts SUSPENSE DECEASED ESTATES 1106 Suspense Accounts SUSPENSE DEET 1107 Suspense Accounts SUSP ONLINE REJECTS NO1 1108 Suspense Accounts SUSP ONLINE REJECTS NO2 1109 Suspense Accounts SUSPENSE OTHER 1110 Suspense Accounts SUSPENSE SAL OVERPAYMENT 1111 Suspense Accounts SUSPENSE SALES TAX 1112 Suspense Accounts SUSP KANEMATSU RES LABS 1113 Suspense Accounts SUSPENSE SPORTS UNION 1114 Suspense Accounts SUSPENSE SAUT 1115 Suspense Accounts SUSPENSE STAFF CLUB 1116 Suspense Accounts SUSPENSE SUPRA 1117 Suspense Accounts SUSPENSE UNI SYD UNION 1118 Suspense Accounts SUSPENSE WESLEY COLLEGE 1119 Suspense Accounts SUSP S.U. WOMEN'S COLLEGE 1120 Suspense Accounts SUSP S.U. WOMEN SPORT ASSOC 1121 Suspense Accounts SUSP ST ANDREWS COLLEGE 1122 Suspense Accounts SUSPENSE SHEPHARD CENTRE 1123 Suspense Accounts SUSPENSE ST PAULS COLLEGE 1124 Suspense Accounts SUSP SHAKESPEARE GLOBE CT 1125 Suspense Accounts SUSP PAY BEHALF ANZAAS 1126 Suspense Accounts COMP SUBSCRIPT CONT SUSP 1127 Suspense Accounts SUSP MENS SPORT UNION COM 1128 Suspense Accounts SUSP SUWSA COMP SUB 1129 Suspense Accounts SUSP S.R.C. COMP SUB 1130 Suspense Accounts SUSP SUPRA COMP SUB 1131 Suspense Accounts SUSPENSE MCA 1132 Suspense Accounts SUSP POST GRADUATE FEES 1133 Suspense Accounts SUSP SUNDRY DEBTORS 1134 Suspense Accounts SUSP PRE PAID COMP FEES 1135 Suspense Accounts SUSPENSE FEES VOUCHERS 1136 Suspense Accounts SUSP LOANS (ENROLMENTS) 1137 Suspense Accounts SUSP ARC FELLOWSHIPS 1139 Suspense Accounts SUSP ARC SMALL GRANTS 1140 Suspense Accounts SUSP NHMRC 1988/1989 1141 Suspense Accounts SUSP NHMRC 1990/1991 1142 Suspense Accounts SUSP NHMRC ACQUIT. 1992 1143 Suspense Accounts SUSP NHMRC ACQUIT. 1993 1144 Suspense Accounts SUSP NHMRC ACQUIT. 1994 1145 Suspense Accounts SUSP CURRENCY ROUNDING 1146 Suspense Accounts SUSP HEART RESEARCH INSTI 1147 Suspense Accounts SUSP NSW DAIRY CORP 1148 Suspense Accounts SUSP SANCTA SOPHIA COLLEGE 1149 Suspense Accounts SUSP ST JOHNS COLLEGE 1150 Suspense Accounts SUSP STUD REP COUNCIL 1151 Suspense Accounts SUSP UNION CHILD CARE CTR 1152 Suspense Accounts SUSP SU WELFARE ASSOC 1153 Suspense Accounts SUSP SU MEDICAL SOCIETY 1154 Suspense Accounts SUSP SU CLASSICAL ASSOC 1155 Suspense Accounts SUSP SU ARTS ASSOC 1156 Suspense Accounts SUSP AUST PHOTOBIOLOGY TF 1157 Suspense Accounts SUSP SU EDUCATION SOCIETY 1158 Suspense Accounts SUSP UNION COMP SUBSCRIPTI 1159 Suspense Accounts SUSP OVERPAYMENT FEES 1160 Suspense Accounts SUSP PROF H/LOAN SUBSIDY 1161 Suspense Accounts SUSP SPEC RES & KEY CTRES 1162 Suspense Accounts SUSP RES INFRA BLOCK GRTS 1163 Suspense Accounts SUSP RES INFRA EQUIP & FA 1164 Suspense Accounts SUSP IEO O/HEAD DISTRIB 1165 Suspense Accounts SUSP IEO ADMIN DISTRIB 1166 Suspense Accounts SUSP NAT ENGLISH ACADEMY 1167 Suspense Accounts SUSP RETURNED CHEQUES 1168 Suspense Accounts SUSP MANDELBAUM HOUSE 1169 Suspense Accounts SUSP UAC PTY LTD 1170 Clearing Accounts CLEARING EARLY RETIREMENT 1200 Clearing Accounts CLEARING FBT 1201 Clearing Accounts CLEARING FIXED ASSETS DISP 1202 Clearing Accounts CLEARING INVEST REALISATION 1203 Clearing Accounts CLEARING INVEST INCOME 1204 Clearing Accounts CLEARING LOCAL CREDITORS 1206 Clearing Accounts CLEARING LOCAL PAYMENTS 1207 Clearing Accounts CLEARING O/SEAS PAYMENTS 1208 Clearing Accounts CLEARING O/SEAS CREDITORS 1209 Clearing Accounts CLEARING PAYROLL TAX 1210 Clearing Accounts CLEAR PRESCRIB PAYTS TAX 1211 Clearing Accounts CLEARING SALARY 1212 Clearing Accounts CLEARING SASS BALANCE 1213 Clearing Accounts CLEARING SASS PROVISION 1214 Clearing Accounts CLEARING SASS PAYMENT 1215 Clearing Accounts CLEARING SSAU BALANCE 1216 Clearing Accounts CLEARING SSAU PROVISIONS 1217 Clearing Accounts CLEARING SSAU PAYMENT 1218 Clearing Accounts CLEARING SSF BALANCE 1219 Clearing Accounts CLEARING SSF PROVISIONS 1220 Clearing Accounts CLEARING SSF PAYMENT 1221 Clearing Accounts CLEARING SUPER PROFESSORIAL 1222 Clearing Accounts CLEARING SUPER SHORT TERM ACAD 1223 Clearing Accounts CLEARING SUPER COMMONWEALTH 1224 Clearing Accounts CLEARING SUPRA 1225 Clearing Accounts CLEARING TAX DEDUCTION 1226 Clearing Accounts CLEARING WORKER COMP 1227 Clearing Accounts CLEARING ROYALTIES INCOME 1228 Clearing Accounts CLEARING GENERAL INSURANCE 1229 Clearing Accounts CLEARING MV INSURANCE 1230 Clearing Accounts CLEARING CTP INSURANCE 1231 Clearing Accounts CLEARING OTHER 1232 Clearing Accounts CLEARING TELEPHONE 1233 Clearing Accounts CLEARING POSTAGE 1234 Clearing Accounts CLEARING PHOTOCOPYING 1235 Clearing Accounts CLEARING DISHONOURED CHEQUES 1236 Clearing Accounts CLEARING INTERNAT COLLEGE 1237 Clearing Accounts CLEARING REIMB PETTY CASH 1238 Clearing Accounts CLEARING TESS PROVISIONS 1239 Clearing Accounts CLEARING TESS BALANCE 1240 Clearing Accounts CLEARING TESS PAYMENTS 1241 Clearing Accounts CLEARING SUPER MISC PROVISIONS 1242 Clearing Accounts CLEARING SUPER MISC BALANCE 1243 Clearing Accounts CLEARING SUPER MISC PAYMENTS 1244 Clearing Accounts CLEARING UNPAID FEES/COMP SUBS 1245 Provisions Current Provisions Current PROVISION FOR ANN LEAVE 1300 Provisions Current PROVISION DEF EMPL ENT CURRENT 1301 NON CURRENT LIABILITIES Borrowings Borrowings AMNT OWING TO C'WLTH GOV 1400 Provisions Non Current Provisions Non Current DEFERRED LIAB NON-CURRENT 1501 Provisions Non Current PROV DEFER. EMYEE ENTMENT 1503 Provisions Non Current PROV FOR LSL - PRIOR YR BAL 1504 Provisions Non Current PROV FOR LSL - PROVISIONS 1505 Provisions Non Current PROV FOR LSL - PAYMENTS 1506 Provisions Non Current PROV FOR SUPERANNUATION 1507 Provisions Non Current PROV FOR LSL - ONCOSTS 1509 EQUITY Capital Capital CAPITAL ACCUMULATION 1600 Reserves Reserves RESERVES-BUILDING & INFRAST. 1700 Reserves RESERVES-PLANT & EQUIPMENT 1701 Reserves RESERVES-REVAL'N ART WORKS 1702 Reserves RESERVES-REVAL'N BLDGS 1703 Reserves RESERVES-REVAL'N LIVESTOCK 1704 Reserves RESERVES-REVAL'N ASSET OTH 1705 Reserves RESERVES-ROAD CLOSURE 1706 Reserves RESERVES-MORTGAGE POOL 1707 Reserves RESERVES-ASSET REALISATION 1708 Accumulated Funds Accumulated Funds ACCUMULATED FUNDS 1800 Accumulated Funds Carried Fwd Accumulated Funds Carried Fwd ACCUM FUNDS CARRIED FWD 1810 INCOME GRANTS AND HECS Operating Grants Operating Grants CWLTH GOV ABORIG EDUC 2000 Operating Grants CWLTH GOV CAPITAL GRANTS 2001 Operating Grants CWLTH GOV EQUALITY OF OPP 2002 Operating Grants CWLTH GOV NAT PRIO RES FUND 2003 Operating Grants CWLTH GOV OPERATING GRT 2004 Operating Grants CWLTH GOV QUAL ASSURANCE 2005 Operating Grants CWLTH GOV SUPER SUPPLEMT 2006 Operating Grants CWLTH GOV SUPPLEMENT-OTH 2007 Operating Grants CWLTH GOV TEACH HOSP GRT 2008 Operating Grants CWLTH/IND JT FD ADD PLACES 2009 Operating Grants STATE GOV-CAPITAL GRANT 2010 Operating Grants STATE GOV-CONSERVATORIUM 2011 Operating Grants STATE GOV-NURSE EDU GRNT 2012 Operating Grants STATE GOV-OPERATING GRNT 2013 Operating Grants STATE GOV-OTHER 2014 Operating Grants CWLTH GOV STAFF DEVT GRANT 2015 Operating Grants OPERATING GRANT ALLOCATION 2020 Operating Grants OFP INCOME ALLOCATION 2030 Research Grants Research Grants CWLTH RES GRT - ARC LARGE 2100 Research Grants CWLTH RES GRT - ARC SMALL 2101 Research Grants CWLTH RES GRT - ARC COLLABORATIVE 2102 Research Grants CWLTH RES GRT - INFRAST BLOCK 2103 Research Grants CWLTH RES GRT - INFRAST EQUIP/FAC 2104 Research Grants CWLTH RES GRT - O/SEAS PG S/SHIP 2105 Research Grants CWLTH RES GRT - OTHER 2106 Research Grants CWLTH RES GRT - PG AWARDS 2107 Research Grants CWLTH RES GRT - PG AWARDS - INDUSTRY 2108 Research Grants CWLTH RES GRT - ARC FELLOWSHIPS 2109 Research Grants CWLTH RES GRT - SPEC RESEARCH 2110 Research Grants OTHER CWLTH AGENCY - NERDDP 2111 Research Grants OTHER CWLTH AGENCY - NH&MRC 2112 Research Grants OTHER CWLTH AGENCY - PRIM IND 2113 Research Grants RES GRTS CONTRACTS INDUSTRY 2114 Research Grants RES GRTS INDIV & FDNS 2115 Research Grants RES GRTS INDUSTRY 2116 Research Grants RES GRTS O/SEAS ORGAN 2117 Research Grants RES GRTS OTHER C'WLTH AGENCY 2118 Research Grants RES GRTS OTHERS 2119 Research Grants STATE GOV RESEARCH GRANTS 2120 Research Grants INTERNATIONAL RESEARCH F/SHIPS 2121 Research Grants SPECIAL OVERSEAS P/GRAD 2122 Research Grants RESEARCH GRANT ALLOC'N 2130 Hecs Hecs HECS - GOV GRANTS 2200 Hecs HECS - STUDENTS 2201 Budget - Grants and Hecs Budget BUDGET - GRANTS & HECS 229B SSHIPS/DONATIONS/BEQUESTS Scholarships Scholarships PG S'SHIP/PRIZES GEN EXTN FD 2300 Scholarships PG S'SHIP/PRIZES SPEC EXTN FD 2301 Scholarships UG S'SHIP/PRIZES GEN EXTN FD 2302 Scholarships UG S'SHIP/PRIZES SPEC EXTN FD 2303 Donations Donations DON - ALUMNI/ANNUAL APPEAL 2400 Donations DON - CORPORATE 2401 Donations DON - INDIVIDUALS 2402 Donations DON - OTHER ORGANISATIONS 2403 Donations DON - REGIONAL COMMITTEES 2404 Donations DON - SPEC EVENTS 2405 Donations DON - SPEC PURPOSES 2406 Bequests Bequests BEQUESTS INDIVIDUALS 2500 Bequests BEQUESTS SPEC PURPOSES 2501 Bequests BEQUESTS CAP PRES TRUSTS 2502 Bequests CAP PRES TRUST ALLOCATION 2503 Budget - SShip/Don/Beq Budget BUDGET-SSHIP/DON/BEQ 259B BUSINESS AND INVEST INCOME Farm Income Farm Income AGISTMENT INCOME 2600 Farm Income FARM INCOME REBATES 2601 Farm Income SALES CHICK PEAS 2602 Farm Income SALES HAY 2603 Farm Income SALES L/STOCK BEEF CATTLE 2604 Farm Income SALES L/STOCK DAIRY CATTLE 2605 Farm Income SALES L/STOCK SHEEP 2606 Farm Income SALES LIVESTOCK OTHER 2607 Farm Income SALES MILK QUOTA 2608 Farm Income SALES MILK SURPLUS 2609 Farm Income SALES SEED 2610 Farm Income SALES SORGHUM 2611 Farm Income SALES WHEAT 2612 Farm Income SALES WOOL 2613 Farm Income FARM INCOME OTHER 2614 Sales Sales BUSINESS SERV SALES OTHER 2700 Sales SALES COMPUTER SHOP 2701 Sales SALES PRINTING SERVICES 2702 Sales SALES CAL & HANDBOOKS 2710 Sales SALES MATERIAL & EQUIP 2711 Sales SALES MERCH & SOUVENIRS 2712 Sales SALES MISCELLANEOUS 2713 Sales SALES PUBLICATIONS 2714 Sales SALES TICKETS 2715 Sales SALES WASTE PAPER 2716 Sales SALES ANIMAL BEDDING 2717 Sales SALES ANIMAL FOOD 2718 BLO Income BLO Income BLO INCOME COLLABOR RES 2800 BLO Income BLO INCOME CONSULTING 2801 BLO Income BLO INC LICENSING/R'LTIES 2802 BLO Income BLO INCOME OTHER 2803 BLO Income BLO INCOME SW LICENSING 2804 BLO Income BLO INCOME SOFTWARE SALES 2805 Investment Income Investment Income INTEREST INCOME 2900 Investment Income INVEST INC DIR INVESTMENTS 2903 Investment Income RENT INC FROM INVEST PROP 2907 Investment Income SURP/DEF ON SALE/REVAL 2908 Investment Income TRUST ESTATE INCOME 2909 Investment Income SURP/DEF ON REVALUATION 2910 Investment Income INVEST INC CAS POOL INT 2911 Budget-Business & Investment Income Budget BUDGET-BUSINESS & INVEST INCOME 299B FEES AND CHARGES Fees Board & Residents Fees Board & Residents FEES BOARD & RESIDENCE 3000 Fees Board & Residents FEES BRD & RES TRANSIENTS 3001 Fees Board & Residents FEES BRD & RES VACATIONS 3002 Fees Student Fees Fees Student Fees FEES APPROVED POSTGRAD 3100 Fees Student Fees FEES CONTINUING EDUCATION 3101 Fees Student Fees FEES LATE ENROLMENT 3102 Fees Student Fees FEES LAW EXTENSION COURSE 3103 Fees Student Fees FEES MEMBERSHIP 3104 Fees Student Fees FEES OTHER COURSES 3105 Fees Student Fees FEES OVERSEAS STUDENTS 3106 Fees Student Fees FEES STUDENT 3107 Fees Student Fees FEES NON AWARD COURSES 3108 Fees & Charges Misc Fees & Charges Misc FEES EXCURSIONS 3200 Fees & Charges Misc FEES SEMINARS & CONFERENCE 3201 Fees & Charges Misc FEES TEST & CONSULTING 3202 Fees & Charges Misc FINES 3203 Fees & Charges Misc HIRE OF EQUIPMENT INCOME 3204 Fees & Charges Misc HIRE OF HALLS & FAC INCOME 3205 Fees & Charges Misc LIBRARY FINE INCOME 3206 Fees & Charges Misc PARKING GATE INCOME 3210 Fees & Charges Misc PARKING PERMITS INCOME 3211 Budget - Fees and Charges Budget BUDGET-FEES AND CHARGES 329B INTERNAL AND OTHER INCOME INTERNAL AND OTHER INCOME INTERNAL AND OTHER INCOME INT INCOME ANIMAL HOUSE 3300 INTERNAL AND OTHER INCOME INT INCOME CAPITAL FUNDS 3302 INTERNAL AND OTHER INCOME INT INCOME COMMUNICATIONS 3303 INTERNAL AND OTHER INCOME INT INCOME COMPUTING 3304 INTERNAL AND OTHER INCOME INT INCOME CONT. EDUC. CTRE 3305 INTERNAL AND OTHER INCOME INT INCOME CTRE FOR ENGL TEACH 3307 INTERNAL AND OTHER INCOME INT INCOME FACILITIES PLANNING 3308 INTERNAL AND OTHER INCOME INT INCOME GARAGE 3309 INTERNAL AND OTHER INCOME INT INCOME IEO 3310 INTERNAL AND OTHER INCOME INT INCOME PHOTOGRAPHY 3311 INTERNAL AND OTHER INCOME INT INCOME POST GRAD FEES 3312 INTERNAL AND OTHER INCOME INT INCOME PRINTING SERVICES 3313 INTERNAL AND OTHER INCOME INT INCOME SALARY 3314 INTERNAL AND OTHER INCOME INT INCOME SCHO/PRIZES ALLOC 3315 INTERNAL AND OTHER INCOME INT INCOME SECURITY 3316 INTERNAL AND OTHER INCOME INT INCOME SERVICES 3317 INTERNAL AND OTHER INCOME INT INCOME TRADE SERVICES 3318 INTERNAL AND OTHER INCOME INTERDEPART INC TRANSFERS 3319 INTERNAL AND OTHER INCOME INVEST INCOME PROP NETT 3320 INTERNAL AND OTHER INCOME INT INCOME ELECTRICITY 3322 INTERNAL AND OTHER INCOME INT INCOME GAS/OTH UTIL 3323 INTERNAL AND OTHER INCOME INT INCOME CTRE FOR T&L 3324 INTERNAL AND OTHER INCOME INT INCOME WATER CONSUMP 3325 INTERNAL AND OTHER INCOME INT INCOME UNISTAFF RELIEF 3326 INTERNAL AND OTHER INCOME INT INCOME PATHOLOGY SERV 3327 INTERNAL AND OTHER INCOME INT INCOME ACCOMM PERM 3328 INTERNAL AND OTHER INCOME INT INCOME ACCOMM TRANS 3329 INTERNAL AND OTHER INCOME INT INCOME ACCOMM VAC 3330 INTERNAL AND OTHER INCOME INT INCOME CONFERENCES/FUNCTIONS 3331 P & L on Sale of Assets P & L on Sale of Assets P&L- BUILDINGS DISP 3400 P & L on Sale of Assets P&L- COMPUT EQUIP DISP 3401 P & L on Sale of Assets P&L- HERITAGE ASSETS DISP 3402 P & L on Sale of Assets P&L- INFRASTRUCTURE DISP 3403 P & L on Sale of Assets P&L- INVESTMENT REALISATION 3404 P & L on Sale of Assets P&L- LAND DISP 3405 P & L on Sale of Assets P&L- LIBRARY DISP. 3406 P & L on Sale of Assets P&L- MOTOR VEHICLES DISP 3407 P & L on Sale of Assets P&L- OFF FUR & EQUIP DISP 3408 P & L on Sale of Assets P&L- PLANT & EQUIP DISP 3409 Royalty Income Royalty Income LICENCE INCOME 3500 Royalty Income ROYALTIES INCOME-PATENTS 3501 Royalty Income ROYALTIES INCOME-OTHER 3502 Sundry Income Sundry Income COMMISSIONS RECEIVED 3600 Sundry Income INCINERATION INCOME 3601 Sundry Income OTHER SUNDRY INCOME 3602 Sundry Income PRIOR YEARS INCOME ADJUSTMENT 3603 Sundry Income RECOV OF EXT FUNDED POSITIONS 3604 Sundry Income RECOV OF O/HEADS EXTERN - BLO 3605 Sundry Income RECOVERIES BAD DEBTS 3606 Sundry Income REFUND OF INCOME 3607 Sundry Income RENT INC HOUSE 3608 Sundry Income RENT INC NON-INVESTMENT PROP 3609 Sundry Income SPECIAL EVENTS INCOME 3610 Sundry Income SUBSCRIPTIONS INCOME 3611 Sundry Income DEFER. INC-GOV CONT FOR SUPER 3612 Sundry Income CONTRIBUTION - EXTERNAL ORGS 3613 Sundry Income VETERINARY PRACTICE INCOME 3614 Sundry Income RECOV OF SALARY EXTERNAL 3615 Budget - Internal & Other Income Budget BUDGET-INTERNAL & OTHER INCOME 369B EXPENDITURE STAFF PAYROLL Academic Salary Costs Academic Salary Costs ACAD LEAVE LOADING 4000 Academic Salary Costs ACAD MATERNITY LEAVE 4001 Academic Salary Costs ACAD SAL REGULAR 4003 Academic Salary Costs HONORARIUMS 4010 Academic Salary Costs SUPERVISION FEES 4012 Academic Salary Costs ACAD LONG SERVICE LEAVE 4300 Academic Salary Costs ACAD PAYROLL TAX 4301 Academic Salary Costs ACAD SUPER ONCOST 4304 Academic Salary Costs ACAD WORK COMP INSUR 4305 Academic Salary Costs PROF ENDOW & CONTRIB SUP 4310 Academic Salary Costs BUDGET-ACAD ONCOSTS 400B Prof/Tech Salary Costs Prof/Tech Salary Costs TECH LEAVE LOADING 4110 Prof/Tech Salary Costs TECH MATERNITY LEAVE 4112 Prof/Tech Salary Costs TECH SAL REGULAR 4114 Prof/Tech Salary Costs TECH SHIFT LOADING 4115 Prof/Tech Salary Costs TECH PAYROLL TAX 4450 Prof/Tech Salary Costs TECH WORK COMP INSUR 4451 Prof/Tech Salary Costs TECH SUPER ONCOST 4452 Prof/Tech Salary Costs TECH LONG SERVICE LEAVE 4453 Prof/Tech Salary Costs BUDGET-PROF/TECH ONCOSTS 410B Admin Salary Costs Admin Salary Costs ADMIN LEAVE LOADING 4100 Admin Salary Costs ADMIN MATERNITY LEAVE 4102 Admin Salary Costs ADMIN SAL REGULAR 4104 Admin Salary Costs ADMIN SHIFT LOADING 4105 Admin Salary Costs ADMIN PAYROLL TAX 4401 Admin Salary Costs ADMIN WORK COMP INSUR 4402 Admin Salary Costs ADMIN LONG SERVICE LEAVE 4430 Admin Salary Costs ADMIN SUPER ONCOST 4431 Admin Salary Costs BUDGET-ADMIN ONCOSTS 420B Part-Time Teaching Costs Part-Time Teaching Costs ACAD SAL PART TIME TEACHING 4002 Part-Time Teaching Costs ACAD PT TEACH PROLL TAX 4302 Part-Time Teaching Costs ACAD PT TEACH WORK COMP 4303 Part-Time Teaching Costs ACAD PT TEACH SUPER ONCOST 4306 Part-Time Teaching Costs BUDGET-PT TEACH ONCOSTS 430B Casual Staff Costs Casual Staff Costs ADMIN SAL CASUALS 4103 Casual Staff Costs TECH SAL CASUALS 4113 Casual Staff Costs CASUALS PAYROLL TAX 4420 Casual Staff Costs CASUALS WORK COMP INSUR 4421 Casual Staff Costs CASUALS SUPER ONCOST 4422 Casual Staff Costs INT CHARGES UNISTAFF RELIEF 4423 Casual Staff Costs BUDGET-CASUALS ONCOSTS 440B Overtime Costs Overtime Costs ADMIN OVERTIME 4101 Overtime Costs TECH OVERTIME 4111 Overtime Costs OVERTIME PAYROLL TAX 4440 Overtime Costs OVERTIME WORK COMP INSUR 4441 Overtime Costs BUDGET-OVERTIME ONCOSTS 450B Other Salary Costs Other Salary Costs ANNUAL LEAVE UNFUNDED 4410 Other Salary Costs INT CHARGES SALARY 4411 Other Salary Costs DEF EMPLOYEE BENEFIT SUPER 4412 CONSUMABLES Consumables Consumables AUDIO VISUAL CONSUMABLES 5000 Consumables BIOLOGICAL SPECIMANS 5001 Consumables CHEMICALS & CONTAINERS - GENERAL 5010 Consumables CHEMICALS - ANIMAL HEALTH 5011 Consumables CHEMICALS - PASTURE 5012 Consumables CHEMICALS - BIOLOGICAL ORIGIN (AQIS) 5013 Consumables COMPUTER DISKS/TAPES 5020 Consumables CONSUMABLES GENERAL 5021 Consumables DRUGS - GENERAL 5022 Consumables DRUGS - PRESCRIBED 5023 Consumables GAS 5024 Consumables GAS - CYLINDER RENTALS 5025 Consumables GLSWRE AND PLASTICWARE 5026 Consumables LABORATORY CONSUMABLES 5027 Consumables MATERIALS - COSTUMES 5030 Consumables MATERIALS - ELECTRONIC ITEMS 5031 Consumables MATERIALS - RADIOACTIVE 5032 Consumables MATERIALS - SETS/PROPS 5033 Consumables MATERIALS - TEACHING 5034 Consumables MATERIALS - WORKSHOP 5035 Consumables MEDICAL CONSUMABLES 5036 Consumables ANAESTHETIC SUPPLIES 5037 Consumables SUTURE MATERIAL 5038 Consumables SURGICAL THEATRE SUPPLIES 5039 Consumables MISCELLANEOUS HARDWARE 5040 Consumables MUSIC SCORES 5041 Consumables RADIOLOGICAL SUPPLIES 5042 Consumables STATIONRY/OFFICE SUPPLIES 5043 Consumables SURGICAL SUPPLIES 5044 Consumables UNIFORMS AND CLOTHING 5045 Consumables ELECTRICAL SUPPLIES 5046 Consumables ANIMAL BEDDING 5047 Consumables INT CHARGES PATHOLOGY SERV 5048 Consumables INT CHARGES ANIMAL HOUSE 5049 Budget - Consumables Budget BUDGET CONSUMABLES 509B EQUIPMENT & REPAIRS/MAINT Repairs and Maintenance Repairs and Maintenance COMPUTER REP & MTCE 5100 Repairs and Maintenance PLANT & EQUIP REP & MTCE 5101 Bldg/Grds Repairs/Maintenance Bldg/Grds Repairs/Maintenance MAINTENANCE BUILDING WORKS 5200 Bldg/Grds Repairs/Maintenance MAINTENANCE ELECTRICAL 5201 Bldg/Grds Repairs/Maintenance MAINTENANCE HEAT/AIR COND 5202 Bldg/Grds Repairs/Maintenance MAINTENANCE PLUMBING 5203 Bldg/Grds Repairs/Maintenance MAINTENANCE CARPENTRY 5210 Bldg/Grds Repairs/Maintenance MAINTENANCE REFRIGERATION 5211 Bldg/Grds Repairs/Maintenance MAINTENANCE PAINTING 5212 Bldg/Grds Repairs/Maintenance MAINTENANCE GROUNDS 5213 Bldg/Grds Repairs/Maintenance MAINTENANCE TRADE SERVICE 5214 Bldg/Grds Repairs/Maintenance INT CHARGES FACILITIES PLANNING 5215 Bldg/Grds Repairs/Maintenance INT CHARGES TRADE SERVICES 5216 Minor Equipment Minor Equipment COMPUTER HARDWARE 5300 Minor Equipment COMPUTER SOFTWARE 5301 Minor Equipment OFFICE FURNITURE & SHELVING 5302 Minor Equipment MINOR EQUIPMENT PURCHASE 5303 Minor Equipment PLANT & EQUIPMENT HIRE 5304 Minor Equipment EQUIPMENT LEASE EXPENSES 5305 Minor Equipment INT CHARGES COMPUTING 5306 Budget-Equip & Repairs/Maint Budget BUDGET-EQUIP & REPAIRS/MAINT 539B SERVICES/UTILITIES Services Services CATERING 5400 Services CLEANING 5401 Services ELECTRICITY 5402 Services HAZARDOUS WASTE REMOVAL 5403 Services INCINERATION COSTS 5404 Services LAUNDRY 5405 Services WASTE REMOVAL 5406 Services GAS UTILITIES 5407 Services STEAM UTILITIES 5408 Services OTHER UTILITIES 5409 Services FUEL OIL 5410 Services INT CHARGES ELECTRICITY 5411 Services INT CHARGES GAS/OTH UTIL 5412 Services INT CHARGES WATER CONSUMPTION 5413 Services INT CHARGES SERVICES 5414 Rates Rates RATES COUNCIL 5500 Rates RATES PAST PROTECT BOARD 5501 Rates RATES WATER 5502 Rents Rents HIRE CHGES HALLS/LECT THEATRE 5600 Rents RENT CHARGES OTHER 5601 Budget - Services/Utilities Budget BUDGET-SERVICES/UTILITIES 569B TRAVEL Travel Travel MOTOR VEHICLE MILEAGE 5700 Travel TAXI FARES 5701 Travel TRAVEL LOCAL (PER DIEM) 5702 Travel TRAVEL LOCAL STAFF 5703 Travel TRAVEL OVERSEAS(PER DIEM) 5704 Travel TRAVEL OVERSEAS STAFF 5705 Travel TRAVEL SSP EXPENSE 5706 Budget - Travel Budget BUDGET - TRAVEL 579B CONFERENCES/ENTERTAINMENT Conferences Conferences CONFERENCE CHARGES 5800 Conferences INT CHRGES CONFER/FNCTION 5801 Entertainment Entertainment ENTERT'MENT-FBT ELIGIBLE 5900 Entertainment ENTERT'MENT-FBT NON ELIGIBLE 5901 Budget - Conferences/Entertainment Budget BUDGET - CONFERENCES/ ENTERTAINMENT 599B STAFF TRAINING & DEVELOPMENT Staff Training/Development Staff Training/Development STAFF TRAINING & DEVELOPMENT 6000 Staff Training/Development INT CHARGES CONT EDUC CENTRE 6001 Staff Training/Development INT CHARGES CENT FOR ENGL TEACH 6002 Staff Training/Development INT CHARGES CENT FOR T & L 6003 Budget - Staff Train'g/Devt Budget BUDGET - STAFF TRAINING/DEVT 609B OTHER EXPENSES Audit Fees Audit Fees AUDIT FEES 6100 Commissions Commissions COMMISSIONS 6200 Communications Communications CARTAGE/FREIGHT/COURIER 6300 Communications FAX 6301 Communications POSTAGE 6302 Communications TELEPHONE 6303 Communications INT CHARGES COMMUNICATIONS 6304 Consultants/Contractors Consultants/Contractors COMPUTER TIME CONTRACTS 6400 Consultants/Contractors CONSULTANT FEES 6401 Consultants/Contractors CONTRACTS 6402 Consultants/Contractors TEACH. AND RESEARCH CONTRACTS 6403 Early Vol Retirement Scheme Early Vol Retirement Scheme ACADEMIC EARLY RETIR PAY 6500 Early Vol Retirement Scheme ADMIN EARLY RETIR PAY 6501 Early Vol Retirement Scheme TECHNICAL EARLY RETIR PAY 6502 FBT Costs FBT Costs FBT BOARD & HOUSING 6600 FBT Costs FBT EMPLOYEE LOANS 6601 FBT Costs FBT ENTERTAINMENT EXPENSE 6602 FBT Costs FBT EXPENSE OF OFFICE 6603 FBT Costs FBT MOTOR VEHICLE USE 6604 FBT Costs FBT OTHER EXPENSES 6605 FBT Costs FBT REMUNERATION PACKAGE 6607 General Expenses General Expenses ADVERTISING 6700 General Expenses B.A.D. TAX 6701 General Expenses BAD DEBTS 6702 General Expenses BANK CHARGES 6703 General Expenses DIFFERENCE IN EXCHANGE 6704 General Expenses ELECTION EXPENSES 6705 General Expenses EXPENSE OF OFFICE - FBT ELIGIBLE 6706 General Expenses EXPENSE OF OFFICE - FBT NON ELIGIBLE 6707 General Expenses F.I.D. TAX 6708 General Expenses FEES EXT EXAMINATIONS 6709 General Expenses FEES OTHER EXAMINATIONS 6710 General Expenses FUND RAISING EXPENSES 6711 General Expenses GRANTS/CONTIB'NS EXT ORG 6712 General Expenses INTEREST 6713 General Expenses LICENCES 6714 General Expenses MEAL MONEY 6715 General Expenses MEAL MONEY PAYROLL TAX 6716 General Expenses MEMBSHIP AND SUBSCRIPTIONS 6717 General Expenses NEW APPOINT FARES 6720 General Expenses NEW APPOINT MED EXAMS 6721 General Expenses NEW APPOINT RELOCAT EXPS 6722 General Expenses PATENTS & COPYRIGHTS 6730 General Expenses PATENTS BLO - COSTS AMORTISED 6731 General Expenses PATENTS BLO - COSTS WRITTEN OFF 6732 General Expenses PROMOTIONS EXPENSES 6740 General Expenses PUBLIC EDUCATION 6741 General Expenses ROYALTIES EXPENSE 6742 General Expenses WITHHOLDING TAX 6743 General Expenses TEACHING HOSPITAL PAYMENTS 6744 General Expenses GENERAL EXPENSES OTHER 6745 General Expenses DOUBTFUL DEBTS EXPENSE 6746 General Expenses EXPENSE OF SALARY EXTERNAL 6747 General Expenses INT CHARGES CAPITAL FUNDS 6748 General Expenses INT CHARGES SECURITY 6749 General Expenses INVESTMENTS-AMORTISATION EXP 6750 General Expenses INTERDEPARTMENTAL EXP TFR 6751 General Expenses CLOSE-OFF CAPITAL PROJS 6752 General Expenses PRIOR YEARS EXPEND ADJUST 6753 General Expenses ABNORMALS 6754 General Expenses INT CHRGES ACCOMM PERM 6755 General Expenses INT CHRGES ACCOMM TRANS 6756 General Expenses INT CHRGES ACCOMM VAC 6757 Insurances Insurances INSUR GENERAL 6800 Insurances INSUR MOTOR VEHICLE 6801 Insurances INSUR UNRECOUPED DEDUCTNS 6802 Insurances INSUR UNRECOUPED LOSSES 6803 Legal Costs Legal Costs LEGAL COSTS 6900 Library Library AUDIO VISUAL MATERIAL 7000 Library BACK SETS OF SERIALS 7001 Library BINDING 7002 Library CD-ROM MATERIALS 7003 Library CD-ROM SUBSCRIPTIONS 7004 Library CONSERVATION 7005 Library EXCHANGE SERIAL SUBSCR'NS 7006 Library MONOGRAPHIC SERIES 7010 Library MONOGRAPHS REPLACEMENTS 7011 Library MONOGRAPHS RESEARCH - DEPTS 7012 Library MONOGRAPHS RESEARCH - GEN 7013 Library MONOGRAPHS SECOND HAND 7014 Library MONOGRAPHS STUDENT 7015 Library MULTI USER LICENCES 7020 Library NEW SERIAL SUBSCRIPTIONS 7021 Library POST HAND CHGS 7022 Library RESTORATION RARE BOOKS 7023 Library REFERENCE MATERIAL 7024 Library REPLACEMENT SERIAL PARTS 7025 Library SERIAL SUBSCRIPTIONS 7026 Library LIBRARY EXPENSIVE PURCH 7027 Library LIBRARY PUBLISHER ORDERS 7028 Library EXCHANGE MONOGRAPHS 7029 Library EXCHANGE NEW SERIAL SUBS 7030 Motor Vehicles Motor Vehicles GARAGE PETROL & OIL 7100 Motor Vehicles MOTOR VEHICLE RUN COSTS 7101 Motor Vehicles VEHICLE HIRE 7102 Motor Vehicles INT CHARGES GARAGE 7103 Printing and Copying Printing and Copying ARTICLE SUMMARIES 7200 Printing and Copying BINDING 7201 Printing and Copying PHOTOCOPYING CHARGES 7202 Printing and Copying PHOTOGRAPHY EXTERNAL 7203 Printing and Copying PRINT EXAM PAPERS 7204 Printing and Copying PRINTING & MAILING 7205 Printing and Copying PRINTING CALENDAR 7206 Printing and Copying PRINTING GENERAL 7207 Printing and Copying PRINTING HANDBOOK 7208 Printing and Copying PRINTING OF REVIEW 7209 Printing and Copying INT CHARGES PHOTOGRAPHY 7210 Printing and Copying INT CHARGES PRINTING SERVICES 7211 Student Costs Student Costs GRADUATE SCHOLARSHIPS 7300 Student Costs PRIZES - STUDENT 7301 Student Costs RESEARCH STUDENT ALLOW. 7302 Student Costs STIPENDS 7303 Student Costs STUDENT COSTS GENERAL 7304 Student Costs THESIS PREPARATION 7305 Student Costs TRAVEL LOCAL STUDENT 7306 Student Costs TRAVEL OVERSEAS STUDENT 7307 Student Costs UNDERGRAD SCHOLARSHIPS 7308 Student Costs STUDENT MEAL ALLOWANCE 7309 Student Costs STUDENT ACCOMMODATION 7310 Student Costs INT CHARGES PRIZES/SSHIPS 7311 Student Costs INT CHARGES IEO 7312 Student Costs INT CHARGES POST GRAD FEES 7313 Student Costs S.U.P.S 4011 Budget - Other Expenses Budget BUDGET - OTHER EXPENSES 739B DEPRECIATION EXPENSES Depreciation Expenses Depreciation Expenses DEPN BUILDINGS 7500 Depreciation Expenses DEPN COMPUTER EQUIPMENT 7501 Depreciation Expenses DEPN HERITAGE ASSETS 7502 Depreciation Expenses DEPN INFRASTRUCTURE 7503 Depreciation Expenses DEPN LIBRARY 7504 Depreciation Expenses DEPN MOTOR VEHICLES 7505 Depreciation Expenses DEPN OFFICE FURNITURE & EQUIP 7506 Depreciation Expenses DEPN OTHER 7507 Depreciation Expenses DEPN PLANT & EQUIPMENT 7508 BUSINESS GROUP EXPENSES Purchases Purchases LIVESTOCK PURCHASES 7700 Purchases PURCHASES - COMPUTER SHOP 7701 Purchases PURCHASES - CHAN COMM SHOP 7702 Purchases BUS GP PURCHASES - GENERAL 7703 Business Trading Expenses Business Trading Expenses CONT SERV ARTIFICIAL BREED 7800 Business Trading Expenses CONT SERV GENERAL 7801 Business Trading Expenses CONT SERV HARVESTING 7802 Business Trading Expenses CONT SERV HERD RECORDING 7803 Business Trading Expenses CONT SERV SHEARING 7804 Business Trading Expenses CONT SERV SPRAYING 7805 Business Trading Expenses AGRICULTURAL SUPPLIES 7810 Business Trading Expenses FEED & AGISTMENT 7811 Business Trading Expenses FERTILISERS 7812 Business Trading Expenses SEED 7813 Business Trading Expenses SMALL ANIMAL FOOD 7814 Business Trading Expenses STUD EXPENSES 7815 Business Trading Expenses COSTUMES 7820 Business Trading Expenses DESIGN 7821 Business Trading Expenses LIGHTING/AUDIO VISUAL 7822 Business Trading Expenses PERFORMERS 7823 Business Trading Expenses PRODUCTION STAFF 7824 Business Trading Expenses SETS/PROPS 7825 Business Trading Expenses PACKAGING MATERIALS 7830 Business Trading Expenses PATHOLOGY SERVICES 7831 Business Trading Expenses SHOP/M-ORDER CHANC C'TTEE 7832 Budget - Business Group Expenses Budget BUDGET - BUSINESS GP EXPENSES 789B RESERVE TRANSFERS Transfers to Reserves Transfers to Reserves TRANSFERS TO RESERVES 7900 Transfers from Reserves Transfers from Reserves TRANSFERS FROM RESERVES 7910 OLAS SYSTEM ACCOUNTS System Close-Off System Close-Off CLOSE OFF INCOME & EXPEND 9999