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Proforma Instructions

Accrual school with general purpose financial statements

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Proforma Instructions
Accrual school with general purpose financial statements

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Proforma Instructions
Accrual school with general purpose financial statements
Instructions

The following worksheets comprise a proforma reconciliation prepared for a sample non-government
school. The proforma is based on a school that prepares summarised financial statements, such as
general purpose financial statements prepared in accordance with Australian Accounting Standards.

The proforma includes the school's Income Statement, Balance Sheet, Trial Balance and two
reconciliation worksheets that reconcile the Income Statement and Balance Sheet to the FQ.

The proforma also provides an example of how to treat boarding income and expenses when separate
accounts have been maintained by the school during the year.

The proforma provided is for illustration purposes only. While it is not mandatory to use the
illustrated process, it provides a clear example of how to prepare the FQ in a manner that not only
minimises errors but provides detailed documentation for school records. The creation of templates
and mapping school accounts to the FQ items may initially require time and effort the individual
responsible for preparing the FQ, use of standard processes and working papers should reduce the
amount of time required to prepare the FQ in future years.

Reconciliation of the Income Statement to the FQ items for Recurrent Income, Capital Income
and Specified Activities

The first reconciliation worksheet, Reconciliation Income Statement, illustrates the reconciliation of
the Income Statement to the FQ in the following three stage process:

1. The summarised financial statements are disaggregated using the accounts from the Trial Balance.
Each item on the Income Statement is reconciled to the Trial Balance accounts that comprise that
item. No adjustments should be necessary to reconcile the financial statements to the Trial Balance,
however if adjustments are required, a separate line should be included to show the adjustments and
an appropriate explanation included.

2. The trial balance accounts are "mapped" to the FQ, i.e. beside each trial balance account a note is
made of which FQ item it relates. In some cases, it may be necessary to allocate portions of an
account between two or more FQ items. If this is the case, a note should be made as to why the
allocation is required and the allocation percentage or basis. Where appropriate, other documentation
to support allocations should also be maintained. Where allocations are required, consideration
should be given to establishing separate accounts to record these types of transactions in the future.
An example of an account that has been allocated between two FQ items in the proforma is account
2250, Light, Power and Heating.

3. Trial balance account values are allocated to the FQ items and recorded in the appropriate cell to
allow easy addition and reconciliation. Sum the individual columns and use the totals to prepare the
reconciliation. Record the totals in the FQ by item number.

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Proforma Instructions
Accrual school with general purpose financial statements
NOTE: not all accounts are reportable in the FQ. Refer to the column heading “Excluded” for
examples of items not reported. Refer to the FQ Instruction Book for a comprehensive listing of
items which are excluded from scope in the FQ. Where the school encounters items that are not
specifically addressed in either the Instruction Book or the Chart of Accounts (CA), please contact
DEEWR to determine the appropriate treatment for FQ reporting.

Reconciliation of the Balance Sheet to the FQ items for Capital Expenditure and Loans

The second reconciliation worksheet, Reconciliation Balance Sheet, is also a three step process.
The first two steps are the same as the reconciliation of the Income Statement listed above.

The third step of the process is to calculate the capital expenditure for the year based on changes to
asset balances. Details of how to calculate capital expenditure are provided in the CA. Where the
school has prepared financial statements that include a Statement of Cash Flows or a reconciliation
of the opening carrying value to the closing carrying value of property plant and equipment, the
school should also prepare a reconciliation of the capital expenditure calculated to the amounts
disclosed as "payments for property, plant and equipment" or "asset additions" (or equivalent).

General

The final step before completing and submitting the FQ is to CHECK THE WORK. The template
used by the school should include inbuilt checks between the Income Statement, Trial Balance and
FQ. If the FQ has been completed correctly, the school should be able to reconcile all three
documents easily, taking into account items excluded from FQ reporting. The proforma illustrates
the reconciliation process for all statements listed.

DEEWR selects a sample of schools annually for independent verification. If selected for review, a
school must provide a copy of its audited financial statements as well as all working
papers/reconciliations necessary to support the FQ information previously provided to DEEWR.
DEEWR can request information at any time and with limited notice, therefore documentation should
be retained as part of the school’s annual FQ preparation processes.

Finally, documenting and retaining FQ information further supports the school by ensuring continuity
of records year-on-year, especially during periods absence or turnover of the individual responsible
for preparing the FQ.

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Sample School Pty Limited
Statement of Financial Performance
For the Year Ended 31 December 200X

Current Prior
Year Year
Income $ $
Revenue from Ordinary Activities 1,066,732 …

Expenditure
Employee Benefits Expense 621,511 …
Depreciation and Amortisation 49,172 …
Teaching Materials 87,203 …
Buildings and Grounds Maintenance 42,754 …
Other Expenses from Ordinary Activities 133,340 …

Total Expenses from Ordinary Activities 933,980 …

Net Profit 132,752 …


Sample School Pty Limited
Income Statement
As at 31 December 200X

Current Previous
Year Year
$ $
Current Assets
Cash 367,381 201,500
Receivables 7,305 7,000
Inventories 5,809 5,400
Other 2,700 3,650
Total Current Assets 383,195 217,550

Non-Current Assets
Investments 38,800 40,000
Property, Plant and Equipment 449,356 495,828
Total Non-Current Assets 488,156 535,828

Total Assets 871,351 753,378

Current Liabilities
Accounts Payables 7,061 7,092
Interest Bearing Liabilities 24,190 23,478
Provisions 17,161 16,666
Total Current Liabilities 48,412 47,236

Non-Current Liabilities
Interest Bearing Liabilities 168,000 184,190
Provisions 5,025 4,790
Total Non-Current Liabilities 173,025 188,980

Total Liabilities 221,437 236,216

Net Assets 649,914 517,162

Equity
Retained Profits 639,914 507,162
Reserves 10,000 10,000
Total Equity 649,914 517,162
Sample School Pty Limited
Trial Balance for the year ended 31 December 200X

Acc. # Account Description Balance

0110 Gross Tuition Fees (excl. FFPOS) -579,300


0115 ABSTUDY Allowances -
0120 Compulsory Tuition Charges -12,013
0130 Discounts and Concessions 245
0150 Other Discounts -
0160 Fee Scholarships (Unendowed) -
0170 Fee Scholarships (Endowed) -
0200 Gross Recurrent Full Fee Paying Overseas Student Fees (FFPOS) -2,500
0230 Other Receipts for 'Activities for Students' -200
0232 Income for Transporting Students To and From School -723
0235 Income for Excursions/Trips - Activities for Students -12,700
0236 Income for Excursions/Trips - Other -4,502
0240 Other Receipts from FFPOS -139
0250 Income for Telephone Calls -
0260 Income for Photocopying -
0270 Income for Public Performances and Displays by the School -297
0290 Enrolment and Application Fees -130
0300 Church, Parish, Supporting Group Grants -
0390 Other Income from Church, Parish, Supporting Groups -
0470 Rents for School Facilities - During School Term -
0510 Interest -5,821
0520 Dividends -988
0525 Profit on Sale of Investments 100
0530 Donations for Recurrent Purposes -
0540 Receipts from Capital Funds for Recurrent Purposes -
0550 Foreign Exchange Gains - Recurrent -
0560 Debts Forgiven - Recurrent -
0590 Other Income -22
0595 Bad Debts Recovered -
0600 State Government Recurrent Grants -22,000
0610 State Government Interest Subsidy Grant -
0620 State Government Education Allowance -
0700 Commonwealth Government Recurrent Grants -150,000
0710 Commonwealth Government Short Term Emergency Assistance -
0715 Commonwealth Government Establishment Grant -
0720 Commonwealth Government Distance Education Grants -
0730 Commonwealth Government ESL New Arrivals Grant -250
0740 Literacy, Numeracy and Special Learning Needs Programme - per capita -
0750 Literacy, Numeracy and Special Learning Needs Programme - recurrent -
0760 Country Areas Programme -
0770 Languages Programme -
Indigenous Education (including ESL for Indigenous Language Speaking
0780 Students) -
0790 Other Commonwealth recurrent grants -895
0810 Gross Boarding Fees -225,013
0820 Compulsory Boarding Charges -15,268
0830 Boarding Fee Discounts and Concessions -
0850 Boarding Fee Other Discounts -
0860 Boarding Fee Scholarships (Unendowed) 22,000
0870 Boarding Fee Scholarships (Endowed) -
0880 Gross Boarding School Fees from FFPOS -12,000
0885 Income for Telephone Calls - Boarding -
0886 Income for Photocopying - Boarding -
0890 Miscellaneous Boarding School Income -129
0891 Rents from Boarding School Facilities - During School Term -
0895 Other Boarding School Income From FFPOS -
0899 Bad Debts Recovered - Boarding -
0900 Commonwealth Government Capital Grants -
0910 State Government Capital Grants -
0920 Capital Fees and Levies (excl. FFPOS) -
0925 Capital Fees & Levies from FFPOS -
0930 Cash Donations for Capital Purposes -
0940 Cash Equivalent of Donations of Capital Items -3,000
0950 Cash Equivalent of Capital Works -
0965 Profit from the Sale of Fixed Assets -1,200
0970 Foreign Exchange Gains- Capital -
0980 Debts Forgiven - Capital -
0990 Other Capital Receipts -194
1000 Teachers Salaries -
1010 Teachers Salaries - General Teaching - Lay 300,798
1020 Teachers Salaries - General Teaching - Religious -
1031 Teachers Salaries - Permanent Relief -
1032 Teachers Salaries - Emergency and Casual Relief 14,782
1033 Teachers Salaries - Librarians/Teacher Librarians 44,192
1100 Salaries - Specialist Support Staff -
1200 Salaries - Aides and Assistants -
1300 Stationery and Materials 4,741
1310 Library 890
1320 Departmental/Faculty Expenses 41,231
1360 School Magazine 1,206
1370 Prizes and Graduation Expenses 10,000
1400 Sports Expenses and Materials 12,732
1450 Excursions/Trips Expenditure - Acivities for students 12,700
1460 Excursions/Trips Expenditure - Other -
1500 Staff Allowances - Tuition -
1510 Staff Allowances - General Teaching - Lay 1,409
1520 Staff Allowances - General Teaching - Religious -
1530 Staff Allowances - Specialist Support Staff -
1540 Staff Allowances - Aides and assistants -
1600 Miscellaneous Tuition Expenses 102
1700 Workers Compensation Insurance 3,091
1750 Superannuation 32,570
2000 Salaries and Wages - Administrative & Clerical Services 104,921
2050 Salaries and Wages - Other Services 38,921
2111 Buildings and Equipment - Salaries & Wages -
2112 Buildings and Equipment - Contracts 14,000
2113 Buildings & Equipment - Expenses, Materials & Replacement 11,031
2121 Gardens and Grounds - Salaries & Wages -
2122 Gardens and Grounds - Contracts 11,000
2123 Gardens and Grounds - Expenses and Materials 6,723
2131 Caretaking and Cleaning - Salaries & Wages -
2132 Caretaking and Cleaning - Contracts -
2133 Caretaking and Cleaning - Expenses and Materials -
2134 Caretaking and Cleaning - Security and Other Services -
2200 Fringe Benefits Tax 1,023
2250 Light, Power and Heating 17,892
2251 Electricity -
2252 Oil and Gas 2,309
2270 Water, Sewerage and Council Charges 1,525
2271 Water Rates 943
2272 Waste Disposal 1,304
2300 Insurance - General 4,209
2400 General Office Expenses 1,305
2410 Printing and Stationery 476
2420 Postage 201
2430 Telephones 2,986
2435 Photocopier Running Costs 876
2440 Bank Charges 96
2450 Audit Fees 12,700
2460 Accounting Fees -
2470 Legal Expenses -
2480 Advertising -
2490 Computer Expenses 450
2495 Miscellaneous Non-Salary Administrative and Clerical Expenses 302
2500 Motor Vehicle Expenses 498
2510 Transport Costs 698
2511 Transport Costs-Transporting Students between Home and School 903
2520 Cartage and Freight -
2530 Travelling Expenses -
2600 Levies - Central Bodies -
2620 Subscriptions 2,000
2650 Staff Allowances - Administrative and General -
2651 Staff Allowances - Administrative & Clerical Staff -
2652 Staff Allowances - Other Services Staff -
2653 Staff Allowances - Building, Operations & Maintenance Staff -
2660 Staff - Training - General -
2661 Staff - Training - General Teaching - Lay -
2662 Staff - Training - General Teaching - Religious -
2663 Staff -Training - Teaching - Other -
2664 Staff - Training - Non Teaching -
2670 Staff - Welfare - General -
2671 Staff - Welfare - General Teaching - Lay -
2672 Staff - Welfare - General Teaching - Religious -
2673 Staff - Welfare - Teaching - Other -
2674 Staff - Welfare - Non Teaching -
2700 Interest - Bank Overdraft -
2710 Interest - Loans - Capital and Bridging Capital -
2711 Interest - Loans - Recurrent 10,220
2715 Interest - Finance Leases 329
2720 Rent -
2721 Rent - Teaching Facilities -
2722 Rent - Sports Grounds -
2730 Lease Payments - Operating Leases -
2800 Catering for Functions (other than boarding) -
2820 Foreign Exchange Losses Recurrent -
2830 Foreign Exchange Losses - Capital 8,000
2850 Public Performances and Displays by the School -
2890 Miscellaneous Administrative Expenses 229
2900 Long Service Leave 235
2905 Annual Leave 652
2910 Staff Study Leave -
2915 Other Paid Leave -
2930 Provision for Bad and Doubtful Debts 250
2935 Provision for Diminution in Value of Investments 1,200
2945 Amortisation - Finance Lease 3,333
2950 Depreciation - Buildings 815
2955 Amortisation - Leasehold Land and Buildings -
2960 Depreciation - Furniture and Equipment 20,700
2970 Depreciation - Plant and Machinery 2,500
2980 Depreciation - Motor Vehicles 6,000
2990 Loss on Sale of Fixed Asset -
2995 Loss on Sale of Investments -
3000 Salaries and Wages - Boarding 29,000
3010 Salaries - Administrative & Clerical - Boarding 1,200
3020 Salaries - Housekeeper and Other Supervisory Staff 15,000
3030 Salaries - Teaching Staff (Boarding Duties) -
3050 Wages - Catering -
3060 Wages - Domestics 15,890
3111 Buildings and Equipment - Salaries & Wages -
3112 Buildings and Equipment - Contracts -
3113 Buildings & Equipment - Expenses, Materials & Replacement -
3121 Gardens and Grounds - Salaries & Wages -
3122 Gardens and Grounds - Contracts -
3123 Gardens and Grounds - Expenses and Materials -
3131 Caretaking and Cleaning - Salaries & Wages -
3132 Caretaking and Cleaning - Contracts -
3133 Caretaking and Cleaning - Expenses and Materials -
3134 Caretaking & Cleaning - Security and Other Services -
3200 Fringe Benefits Tax - Boarding -
3250 Light, Power and Heating 5,903
3251 Electricity -
3252 Oil and Gas -
3260 Water, Sewerage and Council Charges 304
3261 Water Rates 201
3262 Waste Disposal 458
3300 Insurance ( General) - Boarding 1,997
3310 Workers Compensation Insurance (Workcare) - Boarding 451
3350 Superannuation - Boarding 5,498
3360 Long Service Leave - Boarding -
3400 General Office Expenses - Boarding -
3410 Printing and Stationery - Boarding -
3420 Postage - Boarding -
3430 Telephones - Boarding -
3435 Photocopier Running Costs - Boarding -
3440 Bank Charges - Boarding -
3450 Audit Fees - Boarding -
3460 Accounting Fees - Boarding -
3470 Legal Expenses - Boarding -
3480 Advertising - Boarding -
3500 Motor Vehicle Expenses - Boarding -
3510 Transport Costs - Boarding 238
3520 Cartage and Freight - Boarding -
3530 Travelling Expenses - Boarding -
3650 Boarding Staff - Expense Allowances -
3660 Boarding Staff - Training -
3670 Boarding Staff - Welfare -
3800 Catering - Boarding -
3810 Catering - Boarding - Food and Supplies 19,302
3820 Catering - Boarding - Replacement of Kitchen and Dining Room Supplies 598
3830 Replacements - Boarding - Linen etc. 709
3840 Hospital and Nursing Expenses - Boarding 259
3850 Laundry - Boarding -
3860 Laundry - Boarding - Wages -
3870 Laundry - Boarding - Expenses and Materials 9,876
3890 Miscellaneous Expenses - Boarding 484
3910 Interest - Bank Overdraft and Recurrent Loans - Boarding -
3920 Interest - Capital and Bridging Capital Loans - Boarding -
3930 Interest - Finance Leases - Boarding -
3940 Rent and Operating Leases - Boarding -
3950 Depreciation - Buildings - Boarding 810
3955 Amortisation - Leasehold Land & Buildings & Finance Leases - Boarding -
3960 Depreciation - Furniture and Equipment - Boarding 15,014
3970 Depreciation - Plant and Machinery - Boarding -
3980 Depreciation - Motor Vehicles - Boarding -
3990 Provision for Bad and Doubtful Debts - Boarding -
4000 General Suspense Account -
4060 Payroll Clearing Account -
4061 Group Tax Clearing Account -
4062 Superannuation Clearing Account -
4069 Other Deductions Clearing Account -
4070 GST Clearing Account -
4100 Bookshop Sales -3,450
4105 Bookshop Sales Tax Paid -
4109 Bookshop - Opening Stock 1,500
4110 Bookshop - Purchases 2,450
4119 Bookshop - Closing Stock -2,100
4120 Bookshop Wages 400
4190 Bookshop Sundry Expenses -
4200 Canteen Sales -34,003
4209 Canteen - Opening Stock 3,400
4210 Canteen - Purchases 20,845
4219 Canteen - Closing Stock -3,209
4220 Canteen Wages 10,980
4290 Canteen Sundry Expenses -
4500 Clothing Pool Income -
4509 Clothing Pool - Opening Stock -
4510 Clothing Pool - Purchases -
4519 Clothing Pool - Closing Stock -
4520 Clothing Pool Expenses -
4600 After School Child-Minding Income -2,240
4610 After School Child-Minding Expenditure 2,323
4700 Hire Fee Income -
4710 Salary Expenses -
4715 Administrative and General Expenses -
4719 Sundry Expenses -
4730 Hire Fee Income - Boarding -
4740 Salary Expenses - Boarding -
4745 Administrative and General Expenses - Boarding -
4749 Sundry Expenses - Boarding -
4750 Rental Property Income -
4760 Rental Property Maintenance -
4765 Rental Property Rates and Water Rates -
4766 Rental Property Sundry Expenses -
5000 Freehold Land at cost 100,000
5001 Freehold Land at valuation -
5050 Leasehold Land and Buildings -
5090 Accumulated Amortisation on Leasehold Land and Buildings -
5100 Buildings at cost 130,000
5101 Buildings at valuation -
5110 Improvements -
5190 Accumulated Depreciation on Buildings and Improvements -3,250
5200 Furniture and Equipment 253,000
5290 Accumulated Depreciation on Furniture and Equipment -71,428
5300 Plant and Machinery 24,700
5390 Accumulated Depreciation on Plant and Machinery -5,000
5400 Motor Vehicles 30,000
5490 Accumulated Depreciation on Motor Vehicles -12,000
5600 Equipment Under Finance Lease 10,000
5690 Accumulated Amortisation on Equipment under Finance Lease -6,666
6000 Cash on Hand 500
6001 Petty Cash -
6010 Cash Float - Bookshop -
6020 Cash Float - Canteen 500
6030 Cash Float - Uniform Trading 500
6090 Cash Float - Other -
6100 Cash at Bank -
6110 General Account 365,881
6200 Debtors - Fees 8,055
6210 Debtors - Bookshop -
6240 Debtors - Other -
6250 Provision for Doubtful Debts -750
6290 Prepayments 500
6300 Inventories -
6310 Stock - Bookshop 2,100
6320 Stock - Canteen 3,209
6330 Stock - Stationery Supplies -
6340 Stock - Gardens and Grounds Supplies 500
6350 Stock - Clothing Shop -
6390 Stock - Other -
6400 Cash Deposits -
6410 Cash Deposit No.1 -
6420 Cash Deposit No.2 -
6450 Commercial Bills -
6490 Other Deposits -
6500 Accrued Interest Receivable 200
6510 Accrued Interest - Deposit No.1 -
6520 Accrued Interest - Deposit No.2 -
6550 Accrued Interest - Commercial Bills -
6560 Accrued Interest - Outstanding School Fees -
6590 Accrued Interest - Other Deposits -
6600 Sundry Loans -
7000 Government and Semi-Government Stocks -
7010 Government and Semi-Government Stocks - General -
7020 Government and Semi-Government Stocks - Scholarships -
7030 Government and Semi-Government Stocks - Prizes -
7100 Debentures -
7110 Debentures - General -
7120 Debentures - Scholarships -
7130 Debentures - Prizes -
7200 Shares -
7210 Shares - General 45,000
7220 Shares - Scholarships -
7230 Shares - Prizes -
7290 Provision for Diminution in Value -6,200
7300 Options -
7310 Options - General -
7320 Options - Scholarships -
7330 Options - Prizes -
7390 Provision for Diminution in Value -
7900 Other Investments -
Current Liabilities
8000 Bank Overdraft -
8050 Bank Loan -20,000
8090 Other Loan -
8095 Bridging Finance -
8100 Fees in Advance -1,500
8110 Deposits - Parents -
8115 Deposits - Held on Behalf of Boarders -5,000
8116 Deposits - Held on Behalf of Third Party -22
8120 Enrolment Deposits -300
8150 Finance Lease Liability -4,190
8200 Sundry Creditors -
8210 Accrued Expenses -239
8300 Provision - Long Service Leave -
8330 Provision - Study Leave -
8340 Provision - Annual Leave -16,331
8350 Provision - Fringe Benefits Tax -830
Non-current Liabilities
8500 Bank Loan -70,000
8590 Other Loan -
8600 Bridging Finance -
8610 Deposits - Parents -
8620 Enrolment Deposits -
8700 Finance Lease Liability -
8800 Provision - Long Service Leave -5,025
8830 Provision - Study Leave -
8900 Foreign Currency Loan -98,000
9000 Accumulated Funds -507,162
9100 Capital Project Reserve -
9110 Asset Revaluation Reserve -
9200 Scholarship Fund -
9210 School Prizes Fund -10,000
Sample School Pty Limited
Reconciliation of Statement of Financial Performance to the FQ
For the year ended 31 December 200X

Financial Statements Trial Balance Mapping RI.010 RI.010B RI.020 RI.020B


Revenue from Ordinary Activities 1,066,732 0110 Gross Tuition Fees (excl. FFPOS) -579,300 RI.010 579,300 - - -
0115 ABSTUDY Allowances - RI.030 - - - -
0120 Compulsory Tuition Charges -12,013 RI.050 - - - -
0130 Discounts and Concessions 245 RI.010 -245 - - -
0150 Other Discounts - RI.010 - - - -
0160 Fee Scholarships (Unendowed) - RI.010 - - - -
0170 Fee Scholarships (Endowed) - RI.020 - - - -
Gross Recurrent Full Fee Paying
0200 Overseas Student Fees (FFPOS) -2,500 RI.040 - - - -
Other Receipts for 'Activities for
0230 Students' -200 RI.050 - - - -
Income for Transporting Students
0232 To and From School -723 Excluded - - - -
Income for Excursions/Trips -
0235 Activities for Students -12,700 RI.051 - - - -

0236 Income for Excursions/Trips - Others -4,502 Excluded - - - -


0240 Other Receipts from FFPOS -139 RI.040 - - - -
0250 Income for Telephone Calls - RI.055 - - - -
0260 Income for Photocopying - RI.055 - - - -
Income for Public Performances
0270 and Displays by the School -297 RI.055 - - - -
0290 Enrolment and Application Fees -130 RI.055 - - - -
Church, Parish, Supporting Group
0300 Grants - RI.055 - - - -
Other Income from Church, Parish,
0390 Supporting Groups - RI.055 - - - -
Rents for School Facilities - During
0470 School Term - RI.055 - - - -
0510 Interest -5,821 RI.055 - - - -
0520 Dividends -988 RI.055 - - - -
0525 Profit on Sale of Investments RI.055 - - - -
0530 Donations for Recurrent Purposes - RI.055 - - - -
Receipts from Capital Funds for
0540 Recurrent Purposes - RI.055 - - - -

0550 Foreign Exchange Gains - Recurrent RI.055 - - - -


0560 Debts Forgiven - Recurrent RI.053 - - - -
0590 Other Income -22 RI.055 - - - -
0595 Bad Debts Recovered - RI.010 - - - -

0600 State Government Recurrent Grants -22,000 RI.085 - - - -


State Government Interest Subsidy
0610 Grant - RI.100 - - - -
State Government Education
0620 Allowance - RI.130 - - - -
Commonwealth Government
0700 Recurrent Grants -150,000 RI.150 - - - -
Commonwealth Government Short
0710 Term Emergency Assistance - RI.151 - - - -
Commonwealth Government
0720 Distance Education Grants - RI.158 - - - -
Commonwealth Government ESL -
0730 New Arrivals Programme Grant -250 RI.161 - - - -
Literacy, Numeracy and Special
Learning Needs Programme - per
0740 capita - RI.165 - - - -
Literacy, Numeracy and Special
Learning Needs Programme -
0750 recurrent - RI.170 - - - -
0760 Country Areas Programme - RI.190 - - - -
0770 Languages programme - RI.230 - - - -
Indigenous Education (including
ESL for Indigenous Language
0780 Speaking Students) -895 RI.240 - - - -
Other Commonwealth recurrent
0790 grants -895 RI.250 - - - -
0810 Gross Boarding Fees -225,013 RI.010B - 225,013 - -
0820 Compulsory Boarding Charges -15,268 RI.050B - - - -
Boarding Fee Discounts and
0830 Concessions - RI.010B - - - -
0850 Boarding Fee Other Discounts - RI.010B - - - -
Boarding Fee Scholarships
0860 (Unendowed) 22,000 RI.010B - -22,000 - -
Boarding Fee Scholarships
0870 (Endowed) - RI.020B - - - -
Gross Boarding School Fees from
0880 FFPOS -12,000 RI.040B - - - -
Income for Telephone Calls -
0885 Boarding - RI.055B - - - -

0886 Income for Photocopying - Boarding - RI.055B - - - -


Miscellaneous Boarding School
0890 Income -129 RI.055B - - - -
Rents from Boarding School
0891 Facilities - During School Term - RI.055B - - - -
Other Boarding School Income
0895 From FFPOS - RI.040B - - - -
0899 Bad Debts Recovered - Boarding - RI.010B - - - -
Commonwealth Government Capital
0900 Grants - CI.010 - - - -
0910 State Government Capital Grants - CI.070 - - - -
Capital Fees and Levies (excl.
0920 FFPOS) - CI.080 - - - -
0925 Capital Fees & Levies from FFPOS - CI.090 - - - -
Cash Donations for Capital
0930 Purposes - CI.095 - - - -
Cash Equivalent of Donations of
0940 Capital Items -3,000 CI.095 - - - -
0950 Cash Equivalent of Capital Works - CI.095 - - - -
0965 Profit from the Sale of Fixed Assets -1,200 CI.095 - - - -
0970 Foreign Exchange Gains - Capital - CI.095 - - - -
0980 Debts Forgiven - Capital - CI.095 - - - -
0990 Other Capital Receipts -194 CI.095 - - - -
SA.001 /
4100 Bookshop Sales -3,450 SA.005 - - - -
SA.001 /
4200 Canteen Sales -34,003 SA.005 - - - -
SA.001 /
4600 After School Child-Minding Income -2,240 SA.005 - - - -
Depreciation and Amortisation 49,172 2945 Amortisation - Finance Leases 3,333 RE.260 - - - -
2950 Depreciation - Buildings 815 RE.270 - - - -
Amortisation - Leasehold Land and
2955 Buildings - RE.260 - - - -
Depreciation - Furniture and
2960 Equipment 20,700 RE.270 - - - -
2970 Depreciation - Plant and Machinery 2,500 RE.270 - - - -
2980 Depreciation - Motor Vehicles 6,000 RE.270 - - - -
3950 Depreciation - Buildings - Boarding 810 RE.270B - - - -
Amortisation - Leasehold Land &
Buildings & Finance Leases -
3955 Boarding - RE.260B - - - -
Depreciation - Furniture and
3960 Equipment - Boarding 15,014 RE.270B - - - -
Depreciation - Plant and Machinery
3970 - Boarding - RE.270B - - - -
Depreciation - Motor Vehicles -
3980 Boarding - RE.270B - - - -
Employee Benefits Expense 621,511 1000 Teachers Salaries - RE.015 - - - -
Teachers Salaries - General
1010 Teaching - Lay 300,798 RE.015 - - - -
Teachers Salaries - General
1020 Teaching - Religious - RE.015 - - - -
Teachers Salaries - Permanent
1031 Relief - RE.015 - - - -
Teachers Salaries - Emergency and
1032 Casual Relief 14,782 RE.015 - - - -
Teachers Salaries -
1033 Librarians/Teacher Librarians 44,192 RE.015 - - - -
1100 Salaries - Specialist Support Staff - RE.060 - - - -
1200 Salaries - Aides and Assistants - RE.060 - - - -
1500 Staff Allowances - Tuition - RE.015 - - - -
Staff Allowances - General
1510 Teaching - Lay 1,409 RE.015 - - - -
Staff Allowances - General
1520 Teaching - Religious - RE.015 - - - -
Staff Allowances - Specialist
1530 Support Staff - RE.060 - - - -
Staff Allowances - Aides and
1540 assistants - RE.060 - - - -
1700 Workers Compensation Insurance 3,091 RE.090 - - - -
1750 Superannuation 32,570 RE.110 - - - -
Salaries and Wages - Administrative
2000 & Clerical Services 104,921 RE.060 - - - -

2050 Salaries and Wages - Other Services 38,921 RE.060 - - - -


Buildings and Equipment - Salaries
2111 & Wages - RE.060 - - - -
Gardens and Grounds - Salaries &
2121 Wages - RE.060 - - - -
Caretaking and Cleaning - Salaries
2131 & Wages - RE.060 - - - -
2200 Fringe Benefits Tax 1,023 RE.090 - - - -
2500 Motor Vehicle Expenses 498 RE.145 - - - -
Staff Allowances - Administrative
2650 and General - RE.145 - - - -
Staff Allowances - Administrative &
2651 Clerical Staff - RE.145 - - - -
Staff Allowances - Other Services
2652 Staff - RE.145 - - - -
Staff Allowances - Building,
2653 Operations & Maintenance Staff - RE.145 - - - -
2660 Staff - Training - General - RE.145 - - - -
Staff - Training - General Teaching -
2661 Lay - RE.145 - - - -
Staff - Training - General Teaching -
2662 Religious - RE.145 - - - -
2663 Staff -Training - Teaching - Other - RE.145 - - - -
2664 Staff - Training - Non Teaching - RE.145 - - - -
2670 Staff - Welfare - General - RE.145 - - - -
Staff - Welfare - General Teaching -
2671 Lay - RE.145 - - - -
Staff - Welfare - General Teaching -
2672 Religious - RE.145 - - - -
2673 Staff - Welfare - Teaching - Other - RE.145 - - - -
2674 Staff - Welfare - Non Teaching - RE.145 - - - -
2900 Long Service Leave 235 RE.130 - - - -
2910 Staff Study Leave - RE.090 - - - -
2915 Other Paid Leave - RE.090 - - - -
3000 Salaries and Wages - Boarding 29,000 RE.060B - - - -
Salaries - Administrative & Clerical -
3010 Boarding 1,200 RE.060B - - - -
Salaries - Housekeeper and Other
3020 Supervisory Staff 15,000 RE.060B - - - -
Salaries - Teaching Staff (Boarding
3030 Duties) - RE.015B - - - -
3050 Wages - Catering - RE.060B - - - -
3060 Wages - Domestics 15,890 RE.060B - - - -
3200 Fringe Benefits Tax - Boarding - RE.090B - - - -
Workers Compensation Insurance
3310 (Workcare) - Boarding 451 RE.090B - - - -
3350 Superannuation - Boarding 5,498 RE.110B - - - -
3360 Long Service Leave - Boarding - RE.130B - - - -

3650 Boarding Staff - Expense Allowances - RE.145B - - - -


3660 Boarding Staff - Training - RE.145B - - - -
3670 Boarding Staff - Welfare - RE.145B - - - -
SA.001 /
4120 Bookshop Wages 400 SA.005 - - - -
SA.001 /
4220 Canteen Wages 10,980 SA.005 - - - -
2905 Annual Leave 652 RE.090 - - - -

Buildings and Grounds Maintenance 42,754 2112 Buildings and Equipment - Contracts 14,000 RE.195 - - - -
Buildings & Equipment - Expenses,
2113 Materials & Replacement 11,031 RE.195 - - - -
2122 Gardens and Grounds - Contracts 11,000 RE.195 - - - -
Gardens and Grounds - Expenses
2123 and Materials 6,723 RE.195 - - - -

2132 Caretaking and Cleaning - Contracts - RE.195 - - - -


Caretaking and Cleaning -
2133 Expenses and Materials - RE.195 - - - -
Caretaking and Cleaning - Security
2134 and Other Services - RE.195 - - - -
Buildings and Equipment - Salaries
3111 & Wages - RE.060B - - - -

3112 Buildings and Equipment - Contracts - RE.195B - - - -


Buildings & Equipment - Expenses,
3113 Materials & Replacement - RE.195B - - - -
Gardens and Grounds - Salaries &
3121 Wages - RE.060B - - - -
3122 Gardens and Grounds - Contracts - RE.195B - - - -
Gardens and Grounds - Expenses
3123 and Materials - RE.195B - - - -
Caretaking and Cleaning - Salaries
3131 & Wages - RE.060B - - - -

3132 Caretaking and Cleaning - Contracts - RE.195B - - - -


Caretaking and Cleaning -
3133 Expenses and Materials - RE.195B - - - -
Caretaking & Cleaning - Security
3134 and Other Services - RE.195B - - - -

Other Expenses from Ordinary Activities 133,340 2250 Light, Power and Heating 17,892 RE.195 - - - -
2251 Electricity - RE.195 - - - -
2252 Oil and Gas 2,309 RE.195 - - - -
Water, Sewerage and Council
2270 Charges 1,525 RE.195 - - - -
2271 Water Rates 943 RE.195 - - - -
2272 Waste Disposal 1,304 RE.195 - - - -
2300 Insurance - General 4,209 RE.145 - - - -
2400 General Office Expenses 1,305 RE.145 - - - -
2410 Printing and Stationery 476 RE.145 - - - -
2420 Postage 201 RE.145 - - - -
2430 Telephones 2,986 RE.145 - - - -
2435 Photocopier Running Costs 876 RE.145 - - - -
2440 Bank Charges 96 RE.145 - - - -
2450 Audit Fees 12,700 RE.145 - - - -
2460 Accounting Fees - RE.145 - - - -
2470 Legal Expenses - RE.145 - - - -
2480 Advertising - RE.145 - - - -
2490 Computer Expenses 450 RE.145 - - - -
Miscellaneous Non-Salary
Administrative and Clerical
2495 Expenses 302 RE.145 - - - -
2520 Cartage and Freight - RE.145 - - - -
2600 Levies - Central Bodies - RE.145 - - - -
2700 Interest - Bank Overdraft - RE.220 - - - -
Interest - Loans - Capital and
2710 Bridging Capital - RE.230 - - - -
2711 Interest - Loans - Recurrent 10,220 RE.220 - - - -
2715 Interest - Finance Leases 329 RE.240 - - - -
2720 Rent - RE.250 - - - -
2721 Rent - Teaching Facilities - RE.250 - - - -
2722 Rent - Sports Grounds - RE.250 - - - -

2730 Lease Payments - Operating Leases - RE.250 - - - -


Catering for Functions (other than
2800 boarding) - RE.145 - - - -
Miscellaneous Administrative
2890 Expenses 229 RE.145 - - - -
Provision for Bad and Doubtful
2930 Debts 250 RI.010 -250 - - -
Provision for Diminution in Value of
2935 Investments 1,200 RE.290 - - - -
2990 Loss on Sale of Fixed Asset - RE.290 - - - -
3250 Light, Power and Heating 5,903 RE.195B - - - -
3251 Electricity - RE.195B - - - -
3252 Oil and Gas - RE.195B - - - -
Water, Sewerage and Council
3260 Charges 304 RE.195B - - - -
3261 Water Rates 201 RE.195B - - - -
3262 Waste Disposal 458 RE.195B - - - -
3300 Insurance ( General) - Boarding 1,997 RE.145B - - - -

3400 General Office Expenses - Boarding - RE.145B - - - -


3410 Printing and Stationery - Boarding - RE.145B - - - -
3420 Postage - Boarding - RE.145B - - - -
3430 Telephones - Boarding - RE.145B - - - -
Photocopier Running Costs -
3435 Boarding - RE.145B - - - -
3440 Bank Charges - Boarding - RE.145B - - - -
3450 Audit Fees - Boarding - RE.145B - - - -
3460 Accounting Fees - Boarding - RE.145B - - - -
3470 Legal Expenses - Boarding - RE.145B - - - -
3480 Advertising - Boarding - RE.145B - - - -
3500 Motor Vehicle Expenses - Boarding - RE.145B - - - -
3510 Transport Costs - Boarding 238 RE.145B - - - -
3520 Cartage and Freight - Boarding - RE.145B - - - -
3530 Travelling Expenses - Boarding - RE.145B - - - -
3800 Catering - Boarding - RE.145B - - - -
Catering - Boarding - Food and
3810 Supplies 19,302 RE.145B - - - -
Catering - Boarding - Replacement
of Kitchen and Dining Room
3820 Supplies 598 RE.145B - - - -

3830 Replacements - Boarding - Linen etc. 709 RE.145B - - - -


Hospital and Nursing Expenses -
3840 Boarding 259 RE.145B - - - -
3850 Laundry - Boarding - RE.145B - - - -
3860 Laundry - Boarding - Wages - RE.145B - - - -
Laundry - Boarding - Expenses and
3870 Materials 9,876 RE.145B - - - -

3890 Miscellaneous Expenses - Boarding 484 RE.145B - - - -


Interest - Bank Overdraft and
3910 Recurrent Loans - Boarding - RE.220B - - - -
Interest - Capital and Bridging
3920 Capital Loans - Boarding - RE.230B - - - -

3930 Interest - Finance Leases - Boarding - RE.240B - - - -


Rent and Operating Leases -
3940 Boarding - RE.250B - - - -
Provision for Bad and Doubtful
3990 Debts - Boarding - RI.010B - - - -
SA.001 /
4105 Bookshop Sales Tax Paid - SA.005 - - - -
SA.001 /
4109 Bookshop - Opening Stock 1,500 SA.005 - - - -
SA.001 /
4110 Bookshop - Purchases 2,450 SA.005 - - - -
SA.001 /
4119 Bookshop - Closing Stock -2,100 SA.005 - - - -
SA.001 /
4190 Bookshop Sundry Expenses - SA.005 - - - -
SA.001 /
4209 Canteen - Opening Stock 3,400 SA.005 - - - -
SA.001 /
4210 Canteen - Purchases 20,845 SA.005 - - - -
SA.001 /
4219 Canteen - Closing Stock -3,209 SA.005 - - - -
SA.001 /
4290 Canteen Sundry Expenses - SA.005 - - - -
SA.001 /
4500 Clothing Pool Income - SA.005 - - - -
SA.001 /
4509 Clothing Pool - Opening Stock - SA.005 - - - -
SA.001 /
4510 Clothing Pool - Purchases - SA.005 - - - -
SA.001 /
4519 Clothing Pool - Closing Stock - SA.005 - - - -
SA.001 /
4520 Clothing Pool Expenses - SA.005 - - - -
After School Child-Minding SA.001 /
4610 Expenditure 2,323 SA.005 - - - -
SA.001 /
4700 Hire Fee Income - SA.005 - - - -
SA.001 /
4710 Salary Expenses - SA.005 - - - -
Administrative and General SA.001 /
4715 Expenses - SA.005 - - - -
SA.001 /
4719 Sundry Expenses - SA.005 - - - -
SA.001B /
4730 Hire Fee Income - SA.005B - - - -
SA.001B /
4740 Salary Expenses - SA.005B - - - -
Administrative and General SA.001B /
4745 Expenses - SA.005B - - - -
SA.001B /
4749 Sundry Expenses - SA.005B - - - -
SA.001 /
4750 Rental Property Income - SA.005 - - - -
SA.001 /
4760 Rental Property Maintenance - SA.005 - - - -
Rental Property Rates and Water SA.001 /
4765 Rates - SA.005 - - - -
SA.001 /
4766 Rental Property Sundry Expenses - SA.005 - - - -
Foreign Exchange Losses -
2820 Recurrent - RE.145 - - - -
2830 Foreign Exchange Losses - Capital 8,000 CE.055 - - - -
Teaching Materials 87,203 1300 Stationery and Materials 4,741 RE.145 - - - -
1310 Library 890 RE.145 - - - -
1320 Departmental/Faculty Expenses 41,231 RE.145 - - - -
1360 School Magazine 1,206 RE.145 - - - -
1370 Prizes and Graduation Expenses 10,000 RE.145 - - - -
1400 Sports Expenses and Materials 12,732 RE.145 - - - -
Excursions/Trips Expenditure -
1450 Activities for Students 12,700 RE.145 - - - -
1600 Miscellaneous Tuition Expenses 102 RE.145 - - - -
2510 Transport Costs 698 RE.145 - - - -
Transport Costs-Transporting
Students between Home and
2511 School - Out of Scope - - - -
2530 Travelling Expenses - RE.145 - - - -
2620 Subscriptions 2,000 RE.145 - - - -
Public Performances and Displays
2850 by the School - RE.145 - - - -

4000 General Suspense Account - Excluded - - - -


4060 Payroll Clearing Account - Excluded - - - -
4061 Group Tax Clearing Account - Excluded - - - -
4062 Superannuation Clearing Account - Excluded - - - -

4069 Other Deductions Clearing Account - Excluded - - - -

Check: RI.010 RI.010B RI.020 RI.020B


Net Profit per Statement of Financial Performance 132,752 578,805 203,013 - -
Net Profit per Trial Balance -132,752 (NOTE: The amount is negative as it represents a credit balance, ie a profit.

Net Profit per FQ (RI+CI-RE-CE+/-SA) 124,527


Plus: Capital Expenditure included in Statement of Financial
Position 3,000
Plus: amounts excluded from the FQ 5,225
Equals: Net Profit per Statement of Financial Performance 132,752
RI.030 RI.030B RI.040 RI.040B RI.050 RI.050B RI.051 RI.051B RI.053 RI.053B RI.055 RI.055B RI.085 RI.100 RI.130 RI.150 RI.151 RI.155 RI.158 RI.161 RI.165 RI.170 RI.172
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - 12,013 - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - 2,500 - - - - - - - - - - - - - - - - - - - -

- - - - 200 - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - 12,700 - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - 139 - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - 297 - - - - -
- - - - - - - - - - 130 - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - 5,821 - - - - - - - - - - - -
- - - - - - - - - - 988 - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - 22 - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - 22,000 - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - 150,000 - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - 250 - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - 15,268 - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - 12,000 - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - 129 - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - -
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- - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - - - - - - - -
Balance should be Nil,
therefore not required to be
- - - - - - - - - - - - - - - - - - - - - reported in the FQ
- - - - - - - - - - - - - - - - - - - - - As above
- - - - - - - - - - - - - - - - - - - - - As above
- - - - - - - - - - - - - - - - - - - - - As above

- - - - - - - - - - - - - - - - - - - - - As above
SA.001 /
RE.220 RE.220B RE.230 RE.230B RE.240 RE.240B RE.250 RE.250B RE.260 RE.260B RE.270 RE.270B RE.290 RE.290B SA.005 CE.005 CE.030 CE.040 CE.050 CE.055 Excluded
10,220 - - - 329 - - - 3,333 - 30,015 15,824 1,200 - 474 - - - - 8,000 -5,225
Sample School Pty Limited
Reconciliation of the Balance Sheet to the FQ
For the year ended 31 December 200X

Extract from the Balance Sheet Extract from the Trial Balance (current and prior year) Mapping

Current Current
Year Prior Year Year Prior Year
$ $ $ $
Property, Plant and Equipment 449,356 495,828 5000 Freehold Land at cost 100,000 100,000 CE.005
5100 Buildings at cost 130,000 130,000 CE.005
5190 Accumulated Depreciation on Buildings -3,250 -1,625 Excluded
5200 Furniture and Equipment 253,000 250,000 CE.030
5290 Accumulated Depreciation on Furniture and Equipment -71,428 -35,714 Excluded
5300 Plant and Machinery 24,700 25,000 CE.040
5390 Accumulated Depreciation on Plant and Machinery -5,000 -2,500 Excluded
5400 Motor Vehicles 30,000 30,000 CE.050
5490 Accumulated Depreciation on Motor Vehicles -12,000 -6,000 Excluded
5600 Equipment Under Finance Lease 10,000 10,000 CE.055
5690 Accumulated Amortisation on Finance Leases -6,666 -3,333 Excluded
Fees in Advance (relating to charges by school for
Payables 7,061 7,092 8100 following year -1,500 -1,500 Excluded
8115 Deposits - Held on Behalf of Boarders -5,000 -5,000 Excluded
8116 Deposits - Held on Behalf of Third Party -22 -22 Excluded
8120 Enrolment Deposits -300 -300 LN.001/LN.004
8200 Sundry Creditors - -220 Excluded
8210 Accruals -239 -50 Excluded
Interest Bearing Liabilities 24,190 23,478 8050 Bank Loan - Recurrent (payable within 12 months) -20,000 -20,000 LN.015 / LN.019
Finance Lease Liability - portion of lease payable within
8150 12 months -4,190 -3,478 LN.025 / LN.029
Bank Loan - Recurrent (not normally payable within 12
Interest Bearing Liabilities 168,000 184,190 8500 months) -70,000 -90,000 LN.015 / LN.019
Finance Lease Liability - portion of lease not payable
8700 within 12 months - -4,190 LN.025 / LN.029
8900 Foreign Currency Loan -98,000 -90,000 LN.025 / LN.029

NOTE: It is possible for amounts included in the Statement of Financial Performance to be treated as capital expenditure in the FQ,
therefore the amounts calculated here for CE items must be added to any CE items in the reconciliation of the Statement of Financial
Performance before filling out the FQ.
Calculation of Capital Expenditure

Closing Opening Revaluation Revaluation Assets Capital


balance balance increments decrements disposed Expenditure

100,000 -100,000 - - - -
130,000 -130,000 - - - -

253,000 -250,000 - - - 3,000

24,700 -25,000 - - 300 -

30,000 -30,000 - - - -

10,000 -10,000 - - - -

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