Return to CFPSA Home Page

Return to Manuals Index (English)

Retour a l'index des manuels (français)

Open Printable Document (in Word 97)

Search This Page


 

ACCOUNT NUMBERS

 

 

CLASSI-

FICATION

ABACIS

Control

Account

 

Base Fund

 

CANEX

Messes and Self -AccountingEntities

ACCOUNT TITLE

FINANCIAL

STATEMENT

PRESENTATION

 

 

 

 

 

 

BALANCE SHEET

CURRENT

 

1001

1001

1001

Petty Cash

1001 to 1003

ASSETS

 

1002

1002

1002

Change Funds

PETTY CASH &

 

 

1003

1003

1003

Imprest

CHANGE FUNDS

 

 

 

 

 

 

 

 

 

 

1010

Nil

Nil

Nil

Cash on hand*

1010 to 1051

 

 

 

1010

 

 

Cash on hand**

BANK (SCH # )/

 

 

1040

Nil

Nil

Nil

Base CBA Bank*

SHARE OF BASE CBA

 

 

 

1040

1040

1040

Entity Bank*

 

 

 

 

1040

 

 

Base CBA Bank**

 

 

 

 

 

1040

1040

Entity Bank**

 

 

 

1041*

1041**

 

 

Local Bank

 

 

 

1042

Nil

Nil

Nil

Local Bank (no operator entries)*

 

 

 

1043 to

1043 to

 

 

Local Bank (if approved by DNPFS)

 

 

 

1048*

1048**

 

 

 

 

 

 

1050*

1050**

 

 

Foreign Exchange Position - CBA

FOR EXCH POS -

 

 

 

 

 

 

(NATEX only)

CBA

 

 

1051*

1051**

 

 

Foreign Exchange Position - Local

FOR EXCH POS -

 

 

 

 

 

 

Bank (NATEX only)

LOCAL BANK

 

 

 

 

 

 

 

 

 

 

 

1101

1101

1101

Acc. Rec. - Visa

1101 TO 1196

 

 

 

1102

1102

1102

" - Mastercard

ACCOUNTS RECEIV-

 

 

 

 

1103

 

" - Shell

ABLE (SCH # )

 

 

 

 

1104

 

" - Coupons

Note - Schedule

 

 

 

1105

1105

1105

" - Concessionaires

is "AGED ACCOUNT

 

 

 

1106

1106

1106

Acc. Rec. - Dishonoured Cheques

RECEIVABLE"

 

 

 

1107

 

1107

" - Other Bases

report

 

 

 

 

1108

1108

1108

Acc. Rec. - Travel Advances

 

 

 

 

 

1109

 

Acc. Rec. - Gift Certificates

 

 

 

 

 

1110

 

" - Promissory Notes

 

 

 

 

 

 

 

/Credit Sales

 

 

 

 

1111 to 1195

1111 to 1195

1111 to 1195

Accounts Receivable - As required

 

 

 

 

1196

1196

1196

Accounts Receivable - Province

 

 

 

 

1197

1197

1197

Accounts Receivable - Goods and

Note - 1197 to be

 

 

 

 

 

 

Services Tax (GST)

netted with 2097

 

 

 

 

 

 

 

and reported as a

 

 

 

 

 

 

 

liability

 

 

 

 

 

 

 

 

 

 

 

 

1198;XXXX

 

Accounts Receivable - CANEX Bases

1198 to 1199

 

 

 

 

(see App 1)

 

 

ACCOUNTS RECEIVA-

 

 

 

 

1199

 

Accounts Receivable - CANEX HQ

BLE - CANEX

 

 

 

 

 

 

 

(SCH # )

 

 

 

 

 

 

 

 

 

 

 

 

1201 to 1289

 

Inventory - CANEX - Dept 1 to 89

1201 to 1289

 

 

 

 

(Note 4)

 

respectively

INVENTORIES AT

 

 

 

 

 

 

 

COST (SCH # )

 

 

 

1291 to 1295

 

1291 to 1295

Inventory - Bars (Messes) - as

1291 to 1299

 

 

 

(Note 4)

 

(Note 4)

required

INVENTORIES AT

 

 

 

 

 

 

 

COST (SCH # )

 

 

 

1299

 

1299

Inventory - NPF Food Services

 

 

 

 

 

 

 

 

 

 

 

 

 

1302 to 1310

1302 to 1310

1302 to 1310

Prepaid expenses - as required

1302 to 1310

 

 

 

 

 

 

 

PREPAID EXPENSES

 

 

 

 

 

 

 

 

 

 

 

1500 to 1550

 

 

Loans Receivable - Current

1500 to 1550

 

 

 

 

 

 

Portion

LOANS RECEIVABLE

 

 

 

 

 

 

- CURRENT

 

 

 

 

 

 

 

OTHER

 

1551 to 1599

 

 

Loans Receivable - Long Term

1551 to 1599

ASSETS

 

 

 

 

Portion

LOANS RECEIVABLE

 

 

 

 

 

 

- NON-CURRENT

 

 

 

 

 

 

 

 

 

 

 

1700 to 1730

1700 to 1730

1700 to 1730

Work in Progress - as required

1700 to 1730

 

 

 

 

 

 

 

WORK IN PROGRESS

 

 

 

 

 

 

 

 

 

 

 

1801

1801

1801

Fixed Assets - Class 1

1801 to 1855

 

 

 

1802

1802

1802

" " 2

FIXED ASSETS NET

 

 

 

1803

1803

1803

" " 3

BOOK VALUE

 

 

 

1805

1805

1805

" " 5

(SCH # )

 

 

 

1806

1806

1806

" " 6

NOTE - Schedule

 

 

 

1807

1807

1807

" " 7

is "FALIST"

 

 

 

1810

1810

1810

Fixed Assets - Class 10

 

 

 

 

1811

1811

1811

" " 11

 

 

 

 

 

1812

1812

1812

" " 12

 

 

 

 

1813

1813

1813

" " 13

 

 

 

 

1814

1814

1814

" " 14

 

 

 

 

1815

1815

1815

" " 15

 

 

 

 

 

 

 

 

 

 

 

 

1841

1841

1841

Accumulated Depreciation

 

 

 

 

 

 

 

Class 1

 

 

 

 

1842

1842

1842

" 2

 

 

 

 

1843

1843

1843

" 3

 

 

 

 

1850

1850

1850

" 10

 

 

 

 

1851

1851

1851

" 11

 

 

 

 

1852

1852

1852

" 12

 

 

 

 

1854

1854

1854

" 14

 

 

 

 

1855

1855

1855

" 15

 

 

 

 

 

 

 

 

 

 

 

 

1901

 

 

Investments

INVESTMENTS

 

 

 

 

 

 

 

 

 

 

 

1902 to 1920

 

 

Investment in Subsidiaries

1902 to 1920

 

 

 

 

 

 

(Identify)

INVESTMENT IN

 

 

 

 

 

 

 

SUBSIDIARIES

 

 

 

 

 

 

 

(SCH # )

CURRENT

2000

2000

2000

2000

Accounts Payable - Trade

2000 to 2097

LIABILITIES

 

2050

2050

2050

Accounts Payable - Not Invoiced

ACCOUNTS PAYABLE

 

 

2085 to 2095

2085 to 2095

2085 to 2095

Accounts Payable - Other

(SCH # ) (incl

 

 

 

 

 

 

(as required)

2406 FOR ABACIS)

 

 

 

 

2096

2096

2096

Retail Sales Tax (Provincial)

 

 

 

 

 

 

 

Payable

 

 

 

 

2097

2097

2097

Accounts Payable - Goods and

(Includes 1197)

 

 

 

 

 

 

Services Tax (GST)

 

 

 

 

 

 

 

 

 

 

 

 

 

2098;XXXX

 

Accounts Payable - CANEX Bases

2098 to 2099

 

 

 

 

(see App 1)

 

 

ACCOUNTS PAYABLE

 

 

 

 

2099

 

Accounts Payable - CANEX HQ

-CANEX (SCH # )

 

 

 

 

 

 

 

 

 

 

2100;0200

Nil*

Nil*

Nil*

CANEX Share of Base CBA

CANEX SHARE OF

 

 

 

 

 

 

 

BASE CBA

 

 

2100;0100

Nil*

Nil*

Nil*

Share of Base CBA; Base Fund

2100;0100 to

 

 

2100;0500

Nil*

Nil*

Nil*

Officers' Mess

2100;0999

 

 

2100;0600

Nil*

Nil*

Nil*

WO & Sgts' Mess

(Exclude ;0200)

 

 

2100;0700

Nil*

Nil*

Nil*

Junior Ranks Mess

ENTITIES SHARE

 

 

2100;0800

Nil*

Nil*

Nil*

As required (identify)

OF BASE CBA

 

 

to

 

 

 

 

(SCH # )

 

 

2100;0999

 

 

 

 

 

 

 

2106

2106**

2106**

2106**

Vacation Reserve

2106 to 2174**

 

 

2110

Nil*

Nil*

Nil*

Unemployment Insurance Commission

ACCOUNTS PAYABLE

 

 

 

 

 

 

(UIC) Payable (NR)

PAYROLL

 

 

 

2110**

2110**

2110**

UIC Payable

 

 

 

2111

Nil*

Nil*

Nil*

Federal Income Tax Payable -

 

 

 

 

 

 

 

Normal Rate (NR)

 

 

 

 

 

2111**

2111**

2111**

Federal Income Tax Deductions

 

 

 

 

 

 

 

Payable

 

 

 

2112

Nil*

Nil*

Nil*

Canada Pension Plan (CPP) Payable

 

 

 

 

 

 

 

(NR)

 

 

 

 

2112**

2112**

2112**

CPP Payable

 

 

 

2120

Nil*

Nil*

Nil*

UIC Payable (LR)

 

 

 

2121

Nil*

Nil*

Nil*

Federal Income Tax Deductions

 

 

 

 

 

 

 

Payable - Low Rate (LR)

 

 

 

2122

Nil*

Nil*

Nil*

CPP Payable (LR)

 

 

 

2123

Nil*

Nil*

Nil*

Government Employees Compensation

 

 

 

 

 

 

 

Act Payable

 

 

 

 

2123**

2123**

2123**

GECA Payable

 

 

 

2130

Nil*

Nil*

Nil*

Union Dues Payable ($)

 

 

 

 

2130**

2130**

2130**

Union Dues Payable

 

 

 

2131

Nil*

Nil*

Nil*

Employee Dental Plan Payable

 

 

 

2132

Nil*

Nil*

Nil*

TD3 Payable (NR)

 

 

 

2133

Nil*

Nil*

Nil*

TD3 Payable (LR)

 

 

 

2134

Nil*

Nil*

Nil*

Canada Savings Bond (CSB)

 

 

 

 

 

 

 

Deductions Payable

 

 

 

 

2134**

2134**

2134**

CSB Deductions Payable

 

 

 

2135

Nil*

Nil*

Nil*

Optional Life Insurance Payable

 

 

 

 

2135**

2135**

2135**

Optional Life Insurance Payable

 

 

 

2136

Nil*

Nil*

Nil*

Payroll Sundries Payable

 

 

 

2137

Nil*

Nil*

Nil*

Payroll Miscellaneous Deductions

 

 

 

 

 

 

 

M1 Payable

 

 

 

2138

Nil*

Nil*

Nil*

Payroll Miscellaneous Deduction

 

 

 

 

 

 

 

M2 Payable

 

 

 

 

2139

Nil*

Nil*

Nil*

Employees' Charity Trust

 

 

 

 

2139**

2139**

2139**

Employees' Charity Trust

 

 

 

2140

Nil*

Nil*

Nil*

Union Dues Payable (%)

 

 

 

2141

Nil*

Nil*

Nil*

Spouse Optional Life Payable

 

 

 

2149

Nil*

Nil*

Nil*

Employer LTSCP Payable

 

 

 

2150

Nil*

Nil*

Nil*

Employer Group Health Payable

 

 

 

2151

Nil*

Nil*

Nil*

Group Life "A" Insurance Payable

 

 

 

 

2151**

2151**

2151**

Group Life Insurance Payable

 

 

 

2152

Nil*

Nil*

Nil*

Group Life "B" Insurance Payable

 

 

 

2153

Nil*

Nil*

Nil*

Employee Provincial Medical

 

 

 

 

 

 

 

Payable

 

 

 

2154

Nil*

Nil*

Nil*

Employer Provincial Medical

 

 

 

 

 

 

 

Payable

 

 

 

 

2154**

2154**

2154**

Provincial Medical Payable

 

 

 

2155

Nil*

Nil*

Nil*

Taxable Benefit Payable #3

 

 

 

2156

Nil*

Nil*

Nil*

Taxable Benefit Payable #4

 

 

 

2157

Nil*

Nil*

Nil*

Taxable Benefit Payable #5

 

 

 

2158

Nil*

Nil*

Nil*

Employer Dental Plan Payable

 

 

 

 

2158**

2158**

2158**

Dental Plan Payable

 

 

 

2160

Nil*

Nil*

Nil*

Employee Pension Payable (NR)

 

 

 

2161

Nil*

Nil*

Nil*

Employer Pension Payable (NR)

 

 

 

 

 

2161**

2161**

2161**

Employer Pension Payable

 

 

 

2162

Nil*

Nil*

Nil*

Employee Pension Payable (HR)

 

 

 

2163

Nil*

Nil*

Nil*

Employer Pension Payable (HR)

 

 

 

2164

Nil*

Nil*

Nil*

Employee Group health Insurance

 

 

 

 

 

 

 

Payable

 

 

 

 

2164**

2164**

2164**

Employee Group Health Insurance

 

 

 

 

 

 

 

Payable

 

 

 

2165

Nil*

Nil*

Nil*

Employee LTSCP Payable

 

 

 

 

2165**

2165**

2165**

Employee Long Term Disability

 

 

 

2172

Nil*

Nil*

Nil*

Régime des Rentes du Québec (RRQ)

 

 

 

 

 

 

 

Payable

 

 

 

 

2172**

2172**

2172**

RRQ Payable

 

 

 

2173

Nil*

Nil*

Nil*

Provincial Income Tax Deductions

 

 

 

 

 

 

 

Payable

 

 

 

 

2173**

2173**

2173**

Provincial Income Tax Deductions

 

 

 

 

 

 

 

Payable

 

 

 

2174

Nil*

Nil*

Nil*

Employer Medical Quebec Payable

 

 

 

 

2174**

2174**

2174**

(RAMQ)/Ontario Health Tax/

 

 

 

 

 

 

 

Manitoba Education Health Tax

 

 

 

 

 

 

 

 

 

 

 

 

2201**

 

 

CANEX Share of Base CBA

2201 to 2219**

 

 

 

2202**

 

 

OM "

ENTITIES SHARES

 

 

 

2203**

 

 

WOs'/Sgts' Mess "

OF BASE CBA

 

 

 

2204**

 

 

JRs Mess "

(SCH # )

 

 

 

 

2205 to

 

 

Share of Base CBA as required

 

 

 

 

2219**

 

 

(identify)

 

 

 

 

 

 

 

 

 

 

 

 

2220 to 2229

 

 

Reference Libraries (identify)

2220 to 2299

 

 

 

2230 to 2239

 

 

Reading Rooms (identify)

PUBLIC GRANTS

 

 

 

 

 

 

 

(SCH # )

 

 

 

2240 to 2245

 

 

Recreation Libraries (identify)

 

 

 

 

2246 to 2249

 

 

Other Libraries (identify)

 

 

 

 

2250 to 2259

 

 

Band Grants (identify)

 

 

 

 

2260 to 2269

 

 

Band Uniform Grants (identify)

 

 

 

 

2270

 

 

Kilt Grant

 

 

 

 

2280 to 2289

 

 

Physical Fitness Equipment Maint.

 

 

 

 

 

 

 

Grant

 

 

 

 

2290 to 2299

 

 

Other Grants (as required)

 

 

 

 

 

 

 

 

 

 

 

 

2301 to 2389

 

2301 to 2389

Trust Accounts - as required

2301 to 2399

 

 

 

2390

 

 

Military Police Fund for Blind

TRUST ACCOUNTS

 

 

 

 

 

 

Children

(SCH # )

 

 

 

 

 

 

 

 

 

 

 

 

2401

2401

2401

Accrued Vacation Pay

2401 to 2430

 

 

 

2403

2403

2403

Accrued Payroll

ACCRUED LIABI-

 

 

 

2406*

2406*

2406*

Unearned Discount (No operator

LITIES (SCH # )

 

 

 

 

 

 

entries)

(excluding 2406)

 

 

 

2407 to 2430

2407 to 2430

2407 to 2430

Accrued Liabilities - as required

 

 

 

 

 

 

 

 

 

 

 

 

2440 to 2445

2440 to 2445

2440 to 2445

Unearned Revenue - as required

2440 to 2445

 

 

 

 

 

 

 

UNEARNED REVENUE

 

 

 

 

 

 

 

(SCH # )

 

 

 

 

 

 

 

 

 

 

 

2450 to 2459

2450 to 2459

2450 to 2459

CFCF Loans Payable - Current

2450 to 2479

 

 

 

 

 

 

Portion - as required (identify)

LOANS PAYABLE -

 

 

 

2460 to 2479

2460 to 2479

2460 to 2479

Other Loans Payable - Current

CURRENT

 

 

 

 

 

 

Portion - as required

 

 

 

 

2480

 

2480

Reserve - Specific projects

RESERVE - SPEC

 

 

 

 

 

 

 

PROJECT

 

 

 

 

2481

 

Gift Certificates Outstanding

GIFT CERT.

 

 

 

 

 

 

(CANEX HQ and NATEX only)

OUTSTANDING

 

 

 

2500

 

2500

NPF Foods Services

NPF FOOD SERVICES

 

 

 

 

 

 

 

 

LONG TERM

 

2600 to 2619

2600 to 2619

2600 to 2619

CFCF Loans Payable - Long Term -

2600 to 2719

LIABILITIES

 

 

 

 

as required (identify)

LOANS PAYABLE -

 

 

2700 to 2719

2700 to 2719

2700 to 2719

Other Loans Payable - Long Term-

NON-CURRENT

 

 

 

 

 

 

as required (identify)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EQUITY STATEMENT

EQUITY

 

2900

2900

2900

Retained Earnings

RETAINED EARNINGS

 

 

2902

2902

2902

Prior Year Adjustments

PRIOR YEAR

 

 

 

 

 

 

 

ADJUSTMENTS