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ACCOUNT NUMBERS |
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CLASSI- FICATION |
ABACIS Control Account |
Base Fund |
CANEX |
Messes and Self -AccountingEntities |
ACCOUNT TITLE |
FINANCIAL STATEMENT PRESENTATION |
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BALANCE SHEET |
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CURRENT |
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1001 |
1001 |
1001 |
Petty Cash |
1001 to 1003 |
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ASSETS |
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1002 |
1002 |
1002 |
Change Funds |
PETTY CASH & |
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1003 |
1003 |
1003 |
Imprest |
CHANGE FUNDS |
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1010 |
Nil |
Nil |
Nil |
Cash on hand* |
1010 to 1051 |
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1010 |
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Cash on hand** |
BANK (SCH # )/ |
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1040 |
Nil |
Nil |
Nil |
Base CBA Bank* |
SHARE OF BASE CBA |
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1040 |
1040 |
1040 |
Entity Bank* |
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1040 |
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Base CBA Bank** |
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1040 |
1040 |
Entity Bank** |
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1041* |
1041** |
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Local Bank |
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1042 |
Nil |
Nil |
Nil |
Local Bank (no operator entries)* |
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1043 to |
1043 to |
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Local Bank (if approved by DNPFS) |
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1048* |
1048** |
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1050* |
1050** |
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Foreign Exchange Position - CBA |
FOR EXCH POS - |
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(NATEX only) |
CBA |
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1051* |
1051** |
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Foreign Exchange Position - Local |
FOR EXCH POS - |
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Bank (NATEX only) |
LOCAL BANK |
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1101 |
1101 |
1101 |
Acc. Rec. - Visa |
1101 TO 1196 |
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1102 |
1102 |
1102 |
" - Mastercard |
ACCOUNTS RECEIV- |
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1103 |
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" - Shell |
ABLE (SCH # ) |
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1104 |
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" - Coupons |
Note - Schedule |
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1105 |
1105 |
1105 |
" - Concessionaires |
is "AGED ACCOUNT |
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1106 |
1106 |
1106 |
Acc. Rec. - Dishonoured Cheques |
RECEIVABLE" |
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1107 |
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1107 |
" - Other Bases |
report |
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1108 |
1108 |
1108 |
Acc. Rec. - Travel Advances |
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1109 |
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Acc. Rec. - Gift Certificates |
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1110 |
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" - Promissory Notes |
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/Credit Sales |
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1111 to 1195 |
1111 to 1195 |
1111 to 1195 |
Accounts Receivable - As required |
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1196 |
1196 |
1196 |
Accounts Receivable - Province |
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1197 |
1197 |
1197 |
Accounts Receivable - Goods and |
Note - 1197 to be |
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Services Tax (GST) |
netted with 2097 |
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and reported as a |
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liability |
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1198;XXXX |
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Accounts Receivable - CANEX Bases |
1198 to 1199 |
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(see App 1) |
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ACCOUNTS RECEIVA- |
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1199 |
|
Accounts Receivable - CANEX HQ |
BLE - CANEX |
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(SCH # ) |
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1201 to 1289 |
|
Inventory - CANEX - Dept 1 to 89 |
1201 to 1289 |
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(Note 4) |
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respectively |
INVENTORIES AT |
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COST (SCH # ) |
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1291 to 1295 |
|
1291 to 1295 |
Inventory - Bars (Messes) - as |
1291 to 1299 |
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(Note 4) |
|
(Note 4) |
required |
INVENTORIES AT |
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COST (SCH # ) |
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1299 |
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1299 |
Inventory - NPF Food Services |
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1302 to 1310 |
1302 to 1310 |
1302 to 1310 |
Prepaid expenses - as required |
1302 to 1310 |
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PREPAID EXPENSES |
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1500 to 1550 |
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Loans Receivable - Current |
1500 to 1550 |
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Portion |
LOANS RECEIVABLE |
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- CURRENT |
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OTHER |
|
1551 to 1599 |
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Loans Receivable - Long Term |
1551 to 1599 |
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ASSETS |
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Portion |
LOANS RECEIVABLE |
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- NON-CURRENT |
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1700 to 1730 |
1700 to 1730 |
1700 to 1730 |
Work in Progress - as required |
1700 to 1730 |
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WORK IN PROGRESS |
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1801 |
1801 |
1801 |
Fixed Assets - Class 1 |
1801 to 1855 |
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1802 |
1802 |
1802 |
" " 2 |
FIXED ASSETS NET |
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1803 |
1803 |
1803 |
" " 3 |
BOOK VALUE |
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1805 |
1805 |
1805 |
" " 5 |
(SCH # ) |
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1806 |
1806 |
1806 |
" " 6 |
NOTE - Schedule |
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1807 |
1807 |
1807 |
" " 7 |
is "FALIST" |
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1810 |
1810 |
1810 |
Fixed Assets - Class 10 |
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1811 |
1811 |
1811 |
" " 11 |
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1812 |
1812 |
1812 |
" " 12 |
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1813 |
1813 |
1813 |
" " 13 |
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1814 |
1814 |
1814 |
" " 14 |
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1815 |
1815 |
1815 |
" " 15 |
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1841 |
1841 |
1841 |
Accumulated Depreciation |
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Class 1 |
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1842 |
1842 |
1842 |
" 2 |
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1843 |
1843 |
1843 |
" 3 |
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1850 |
1850 |
1850 |
" 10 |
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1851 |
1851 |
1851 |
" 11 |
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1852 |
1852 |
1852 |
" 12 |
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1854 |
1854 |
1854 |
" 14 |
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1855 |
1855 |
1855 |
" 15 |
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1901 |
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Investments |
INVESTMENTS |
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1902 to 1920 |
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Investment in Subsidiaries |
1902 to 1920 |
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(Identify) |
INVESTMENT IN |
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SUBSIDIARIES |
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(SCH # ) |
|
CURRENT |
2000 |
2000 |
2000 |
2000 |
Accounts Payable - Trade |
2000 to 2097 |
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|
LIABILITIES |
|
2050 |
2050 |
2050 |
Accounts Payable - Not Invoiced |
ACCOUNTS PAYABLE |
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|
2085 to 2095 |
2085 to 2095 |
2085 to 2095 |
Accounts Payable - Other |
(SCH # ) (incl |
||
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(as required) |
2406 FOR ABACIS) |
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2096 |
2096 |
2096 |
Retail Sales Tax (Provincial) |
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Payable |
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2097 |
2097 |
2097 |
Accounts Payable - Goods and |
(Includes 1197) |
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Services Tax (GST) |
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2098;XXXX |
|
Accounts Payable - CANEX Bases |
2098 to 2099 |
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|
(see App 1) |
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ACCOUNTS PAYABLE |
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|
2099 |
|
Accounts Payable - CANEX HQ |
-CANEX (SCH # ) |
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2100;0200 |
Nil* |
Nil* |
Nil* |
CANEX Share of Base CBA |
CANEX SHARE OF |
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|
BASE CBA |
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|
2100;0100 |
Nil* |
Nil* |
Nil* |
Share of Base CBA; Base Fund |
2100;0100 to |
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|
2100;0500 |
Nil* |
Nil* |
Nil* |
Officers' Mess |
2100;0999 |
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|
2100;0600 |
Nil* |
Nil* |
Nil* |
WO & Sgts' Mess |
(Exclude ;0200) |
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|
2100;0700 |
Nil* |
Nil* |
Nil* |
Junior Ranks Mess |
ENTITIES SHARE |
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|
2100;0800 |
Nil* |
Nil* |
Nil* |
As required (identify) |
OF BASE CBA |
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|
to |
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|
(SCH # ) |
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|
2100;0999 |
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2106 |
2106** |
2106** |
2106** |
Vacation Reserve |
2106 to 2174** |
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2110 |
Nil* |
Nil* |
Nil* |
Unemployment Insurance Commission |
ACCOUNTS PAYABLE |
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(UIC) Payable (NR) |
PAYROLL |
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2110** |
2110** |
2110** |
UIC Payable |
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2111 |
Nil* |
Nil* |
Nil* |
Federal Income Tax Payable - |
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|
Normal Rate (NR) |
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|
2111** |
2111** |
2111** |
Federal Income Tax Deductions |
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Payable |
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|
2112 |
Nil* |
Nil* |
Nil* |
Canada Pension Plan (CPP) Payable |
|
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|
(NR) |
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|
2112** |
2112** |
2112** |
CPP Payable |
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|
2120 |
Nil* |
Nil* |
Nil* |
UIC Payable (LR) |
|
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|
2121 |
Nil* |
Nil* |
Nil* |
Federal Income Tax Deductions |
|
|
|
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|
Payable - Low Rate (LR) |
|
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|
2122 |
Nil* |
Nil* |
Nil* |
CPP Payable (LR) |
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2123 |
Nil* |
Nil* |
Nil* |
Government Employees Compensation |
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Act Payable |
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|
2123** |
2123** |
2123** |
GECA Payable |
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|
2130 |
Nil* |
Nil* |
Nil* |
Union Dues Payable ($) |
|
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|
2130** |
2130** |
2130** |
Union Dues Payable |
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|
2131 |
Nil* |
Nil* |
Nil* |
Employee Dental Plan Payable |
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|
2132 |
Nil* |
Nil* |
Nil* |
TD3 Payable (NR) |
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|
2133 |
Nil* |
Nil* |
Nil* |
TD3 Payable (LR) |
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|
2134 |
Nil* |
Nil* |
Nil* |
Canada Savings Bond (CSB) |
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Deductions Payable |
|
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|
2134** |
2134** |
2134** |
CSB Deductions Payable |
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|
2135 |
Nil* |
Nil* |
Nil* |
Optional Life Insurance Payable |
|
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|
2135** |
2135** |
2135** |
Optional Life Insurance Payable |
|
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|
2136 |
Nil* |
Nil* |
Nil* |
Payroll Sundries Payable |
|
|
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|
2137 |
Nil* |
Nil* |
Nil* |
Payroll Miscellaneous Deductions |
|
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M1 Payable |
|
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|
2138 |
Nil* |
Nil* |
Nil* |
Payroll Miscellaneous Deduction |
|
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M2 Payable |
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|
2139 |
Nil* |
Nil* |
Nil* |
Employees' Charity Trust |
|
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|
2139** |
2139** |
2139** |
Employees' Charity Trust |
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|
2140 |
Nil* |
Nil* |
Nil* |
Union Dues Payable (%) |
|
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|
2141 |
Nil* |
Nil* |
Nil* |
Spouse Optional Life Payable |
|
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|
2149 |
Nil* |
Nil* |
Nil* |
Employer LTSCP Payable |
|
|
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|
2150 |
Nil* |
Nil* |
Nil* |
Employer Group Health Payable |
|
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|
2151 |
Nil* |
Nil* |
Nil* |
Group Life "A" Insurance Payable |
|
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|
|
2151** |
2151** |
2151** |
Group Life Insurance Payable |
|
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|
2152 |
Nil* |
Nil* |
Nil* |
Group Life "B" Insurance Payable |
|
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|
2153 |
Nil* |
Nil* |
Nil* |
Employee Provincial Medical |
|
|
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|
Payable |
|
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|
2154 |
Nil* |
Nil* |
Nil* |
Employer Provincial Medical |
|
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|
Payable |
|
|
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|
|
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) |
|
|
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|
|
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|
|
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|
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. |
|
|
|
|
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|
|
|
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 |
|
|
|
|
|
|
|
|
(SCH # ) |
|
|
|
|
2904 |
2904 |
2904 |
Contributed Capital |
CONTRIBUTED |
|
|
|
|
|
|
|
|
CAPITAL (SCH # ) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INCOME STATEMENT |
|
|
|
|
|
|
|
|
& DAR |
|
OPERATING |
|
|
3001 to 3089 |
|
Consumer Sales - (Depts 1 to 89) |
3001 to 3089 |
|
|
REVENUE |
|
|
|
|
CONSUMER SALES |
||
|
|
|
|
|
|
|
|
|
|
|
|
|
3091 to 3095 |
|
3091 to 3095 |
Consumer Sales - Bar (Depts 91 to |
3091 to 3095 |
|
|
|
|
|
|
|
95 as required - identify) |
CONSUMER SALES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3101 to 3189 |
|
Wholesale Sales (Depts 1 to 89) |
3101 to 3189 |
|
|
|
|
|
|
|
WHOLESALE SALES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3191 to 3195 |
|
3191 to 3195 |
Wholesale Sales - Bar (Depts 91 |
3191 to 3195 |
|
|
|
|
|
|
|
to 95 as required - identify) |
WHOLESALE SALES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3270 to 3274 |
|
Transfers out/Issues (Warehouse) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
4001 to 4089 |
|
Purchases - (Depts 1 to 89) |
4001 to 4495 |
|
|
|
|
|
|
|
(included in cost |
|
|
|
|
|
4091 to 4095 |
|
4091 to 4095 |
Purchases - Bar as required |
of goods sold |
|
|
|
|
|
4101 to 4189 |
|
Purchases - Not Invoiced (Depts 1 |
except for |
|
|
|
|
|
|
|
to 89) |
Warehouse) |
|
|
|
|
4191 to 4195 |
|
4191 to 4195 |
Purchases - Not Invoiced - Bar |
|
|
|
|
|
|
4201 to 4289 |
|
Inventory Adjustment (Depts 1 to |
|
|
|
|
|
|
|
|
89) |
|
|
|
|
|
4291 to 4295 |
|
4291 to 4295 |
Inventory Adjustment (Depts 91 to |
|
|
|
|
|
|
|
|
95 - bar) |
|
|
|
|
|
4391 to 4395 |
4301 to 4389 |
4391 to 4395 |
Transfer In/Out |
|
|
|
|
|
4491 to 4495 |
4401 to 4489 |
4491 to 4495 |
Freight |
|
|
|
|
|
|
|
|
|
|
|
OPERATING |
|
5000 |
5000 |
5000 |
Salaries |
5000 to 5200 |
|
|
EXPENSE |
5001 |
Nil* |
Nil* |
Nil* |
Salary |
PAYROLL COSTS |
|
|
|
5002 |
Nil* |
Nil* |
Nil* |
Time and One-Half (TH) Pay |
Note - This |
|
|
|
|
5003 |
Nil* |
Nil* |
Nil* |
Double (DB) Pay |
presentation is |
|
|
|
5100 |
Nil* |
Nil* |
Nil* |
Incentive Pay/Commission |
for CANEX only. |
|
|
|
5102 |
Nil* |
Nil* |
Nil* |
Regular Pay Hourly |
Other entities |
|
|
|
5103 |
Nil* |
Nil* |
Nil* |
Time and One-half (TH) Pay Hourly |
are to show |
|
|
|
5104 |
Nil* |
Nil* |
Nil* |
Double (DB) Pay Hourly |
accounts |
|
|
|
5105 |
Nil* |
Nil* |
Nil* |
Bonus Pay |
separately |
|
|
|
5106 |
Nil* |
Nil* |
Nil* |
Vacation Pay Reserve Expense |
|
|
|
|
5107 |
Nil* |
Nil* |
Nil* |
Vacation Pay - Salary |
|
|
|
|
5108 |
Nil* |
Nil* |
Nil* |
Vacation Pay - Hourly |
|
|
|
|
5109 |
Nil* |
Nil* |
Nil* |
Statutory Holiday pay |
|
|
|
|
5110 |
Nil* |
Nil* |
Nil* |
Employer UIC (NR) |
|
|
|
|
5112 |
Nil* |
Nil* |
Nil* |
Employer CPP (NR) |
|
|
|
|
5120 |
Nil* |
Nil* |
Nil* |
Employer UIC (LR) |
|
|
|
|
5122 |
Nil* |
Nil* |
Nil* |
Employer CPP (NR) |
|
|
|
|
5149 |
Nil* |
Nil* |
Nil* |
Employer LTD (Expense) |
|
|
|
|
5150 |
Nil* |
Nil* |
Nil* |
Employer Group Health Expense |
|
|
|
|
5151 |
Nil* |
Nil* |
Nil* |
Employer Group Life "A" |
|
|
|
|
5152 |
Nil* |
Nil* |
Nil* |
Employer Group Life "B" |
|
|
|
|
5154 |
Nil* |
Nil* |
Nil* |
Employer Provincial Medical |
|
|
|
|
5155 |
Nil* |
Nil* |
Nil* |
Employer Taxable Benefit #3 |
|
|
|
|
5156 |
Nil* |
Nil* |
Nil* |
Employer Taxable Benefit #4 |
|
|
|
|
5157 |
Nil* |
Nil* |
Nil* |
Employer Taxable Benefit #5 |
|
|
|
|
5158 |
Nil* |
Nil* |
Nil* |
Employer Dental |
|
|
|
|
|
|
|
|
|
|
|
|
|
5161 |
Nil* |
Nil* |
Nil* |
Employer Pension (NR) |
|
|
|
|
5163 |
Nil* |
Nil* |
Nil* |
Employer Pension (HR) |
|
|
|
|
5166 |
Nil* |
Nil* |
Nil* |
Worker's Compensation |
|
|
|
|
5172 |
Nil* |
Nil* |
Nil* |
Employer RRQ |
|
|
|
|
5174 |
Nil* |
Nil* |
Nil* |
Employer RAMQ/Ontario Health Tax/ |
|
|
|
|
|
|
|
|
Manitoba Education Tax |
|
|
|
|
5180 |
Nil* |
Nil* |
Nil* |
Pay Advance Recoverable |
|
|
|
|
|
5200 |
5200 |
5200 |
Employer Payroll expenses |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5302 |
5302 |
(5)5302/8506 |
Depreciation |
DEPRECIATION |
|
|
|
|
5303 |
5303 |
(5)5303/8600 |
Utilities |
UTILITIES |
|
|
|
|
5304 |
5304 |
(5)5304/8600 |
Advertising/Promotions |
ADVERTISING/PROMO |
|
|
|
|
5306 |
5306 |
(5)5306/8600 |
Supplies |
SUPPLIES |
|
|
|
|
5307 |
5307 |
(5)5307/8600 |
Repairs/Maintenance F&E |
REPAIRS/MAINT F&E |
|
|
|
|
5308 |
5308 |
(5)5308/8600 |
Repairs/Maintenance Bldg |
REPAIRS BLDG |
|
|
|
|
5309 |
5309 |
(5)5309/8600 |
Telecommunications |
TELECOMMUNICA- |
|
|
|
|
|
|
|
|
TIONS |
|
|
|
|
5310 |
5310 |
5310 |
Cash Over/Short |
CASH OVER/SHORT |
|
|
|
|
5311 |
5311 |
(5)5311/8600 |
Equipment Rental |
EQUIPMENT RENTAL |
|
|
|
|
5312 |
5312 |
(5)5312/8600 |
Travel |
TRAVEL |
|
|
|
|
5313 |
5313 |
(5)5313/8600 |
Uncollectible Accounts |
UNCOLLECTIBLE |
|
|
|
|
|
|
|
|
ACCTS |
|
|
|
|
5314 |
5314 |
(5)5314/8600 |
Stationery and Postage |
STATIONERY AND |
|
|
|
|
|
|
POSTAGE |
||
|
|
|
|
5315 |
5315;0001 |
(5)5315/8600 |
Credit Card Fees |
CARD FEES |
|
|
|
|
5315;0002 |
|
Air Miles Fees |
|
|
|
|
|
|
5315;0003 |
|
Debit Card Fees |
|
|
|
|
|
|
5316 |
5316 |
5316 |
Bar Mix |
BAR MIX |
|
|
|
|
5317 |
5317 |
5317 |
Bar Snacks |
BAR SNACKS |
|
|
|
|
5318 |
5318 |
5318 |
Spoilage |
SPOILAGE |
|
|
|
|
|
|
|
|
|
|
JANITORIAL |
|||||||||||||
|
|
|
|
|
5321 |
|
Vehicle Expense |
VEHICLES |
||||||
|
|
|
|
|
5322 |
|
Loan Interest |
LOAN INTEREST |
||||||
|
|
|
|
|
5324 |
|
Handling Fee Expense |
HANDLING FEE |
||||||
|
|
|
|
|
5330 |
|
Imprest Commission |
IMPREST |
||||||
|
|
|
|
|
|
|
|
COMMISSION |
||||||
|
|
|
|
|
5331 |
|
Franchise Expense |
FRANCHISE |
||||||
|
|
|
|
5507 to 5549 |
5507 to 5549 |
(Specific Operating Expenses as |
(Identify Speci- |
|||||||
|
|
|
|
|
|
|
required) - other than CANEX |
fic Operating |
||||||
|
|
|
|
|
|
|
Expense) |
|||||||
|
|
|
|
5550 |
5550 |
5550 |
Miscellaneous Operating Expense |
MISC EXP (SCH # ) |
||||||
|
|
|
|
|
|
|
|
|
||||||
|
OTHER |
|
6000 |
6000 |
6000 |
Concession Revenue |
CONCESSIONS |
|||||||
|
REVENUE |
|
|
(see App 2) |
|
|
|
|||||||
|
|
|
|
6001 |
6001 |
6001 |
Commission Revenue (eg, Lottery |
COMMISSION |
||||||
|
|
|
|
|
|
|
Commission) |
|
||||||
|
|
|
|
|
6002 |
|
Handling Fee Revenue |
HANDLING FEE |
||||||
|
|
|
|
6200 |
6200 |
6200 |
Miscellaneous Revenue |
MISC REV (SCH #) |
|
|
|
|
|
|
|
|
|
|
|
|
|
6300 to 6310 |
|
6300 to 6310 |
(Specific Other Revenue - as |
(Identify |
|
|
|
|
|
|
|
required) - other than CANEX |
Specific |
|
|
|
|
|
|
|
|
Other Revenue) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
GENERAL |
|
|
|
|
|
GEN REV/EXP |
|
|
REVENUE |
|
|
|
|
|
STATEMENT |
|
|
|
|
|
7200 |
7200 |
7200 |
Provincial Sales Tax Commission |
P.S.T. |
|
|
|
|
|
|
|
|
COMMISSIONS |
|
|
|
|
7300 |
|
|
Contribution from CANEX |
CONTRIBUTION FROM |
|
|
|
|
|
|
|
CANEX |
|
|
|
|
|
7400 |
|
|
Contributions from Messes |
CONTRIBUTION |
|
|
|
|
|
|
|
|
MESSES (SCH # ) |
|
|
|
|
7500 |
|
|
Interest Revenue |
INTEREST REVENUE |
|
|
|
|
|
|
7501 |
Mess Dues |
MESS CHARGES |
|
|
|
|
7502 |
|
7502 |
Sports Revenue |
SPORTS |
|
|
|
|
|
|
7503 |
Entertainment Revenue |
ENTERTAINMENT |
|
|
|
|
|
|
|
|
(SCH # ) |
|
|
|
|
|
|
7504 |
Private Functions |
PRIVATE FUNCTIONS |
|
|
|
|
7505 to 7550 |
|
7505 to 7550 |
(General Revenue accounts - as |
(Identify the |
|
|
|
|
|
|
|
required) |
Revenue) |
|
|
|
|
7599 |
7599 |
7599 |
Gain on Disposal of Fixed Assets |
GAIN ON FIXED |
|
|
|
|
|
|
|
|
ASSETS |
|
|
|
|
7600 |
7600 |
7600 |
Miscellaneous General Revenue |
MISC REV |
|
|
|
|
|
7650-7699 |
|
(Canex Head Office only) |
(SCH # ) |
|
GENERAL |
|
8000 |
|
8000 |
Salaries - General |
SALARIES |
|
|
EXPENSE |
|
8001 |
|
8001 |
Employer - Payroll Expense - |
EMPLOYER PAYROLL |
|
|
|
|
|
|
|
|
General |
EXP |
|
|
|
|
8002 |
8002 |
8002 |
Accounting Services - General |
ACCOUNTING SVCS |
|
|
|
|
8003 |
8003 |
8003 |
Personnel Manager Services - |
PERSONNEL SVCS |
|
|
|
|
|
8004 |
|
Administrative Services |
ADMINISTRATIVE |
|
|
|
|
|
|
|
|
SVCS |
|
|
|
|
|
8005 |
|
Maintenance & Other Support |
MAINTENANCE & |
|
|
|
|
|
|
|
Services |
OTHER SUPPORT |
|
|
|
|
|
|
|
|
SVCS |
|
|
|
|
|
8006 |
|
Depreciation |
DEPRECIATION |
|
|
|
|
|
8007 |
|
Travel |
TRAVEL |
|
|
|
|
|
8008 |
|
RM Office (H.Q. only) |
RM OFFICE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
8100 |
Contributions to Base Fund |
CONTR TO BASE |
|
|
|
|
|
|
|
|
FUND |
|
|
|
|
8120 |
|
8120 |
Loan Interest |
LOAN INTEREST |
|
|
|
|
8204 |
8204 |
8204 |
Cash Discounts Lost |
CASH DISCOUNTS |
|
|
|
|
|
|
|
|
LOST (ABACIS |
|
|
|
|
|
|
|
|
units must use |
|
|
|
|
|
|
the same EOS as |
||
|
|
|
|
|
|
|
|
for account 2000) |
|
|
|
|
8502 |
|
8502 |
Sports Expenses |
SPORTS |
|
|
|
|
8503 |
|
8503 |
Entertainment Expenses |
ENTERTAINMENT |
|
|
|
|
|
|
|
|
(SCH # ) |
|
|
|
|
8504 |
|
8504 |
Private Functions Expenses |
PRIVATE FUNCTIONS |
|
|
|
|
8505 |
|
|
CO's Representation |
CO'S REPRESEN- |
|
|
|
|
|
|
|
|
TATION |
|
|
|
|
8506 |
|
8506 |
Depreciation |
DEPRECIATION |
|
|
|
|
8507 |
8507 |
8507 |
CFCF Levies |
CFCF LEVIES |
|
|
|
|
|
8508 |
|
Contribution to HQ |
CONTRIBUTION TO |
|
|
|
|
|
|
|
|
HQ |
|
|
|
|
8509 to 8590 |
|
8509 to 8590 |
General Expense Accounts - as |
(Identify the |
|
|
|
|
|
|
|
required |
Expense) |
|
|
|
|
8598 |
8598 |
|
Loss/(Gain) on Exchange Rate |
EXCHANGE LOSS/ |
|
|
|
|
|
|
|
|
(GAIN) |
|
|
|
|
8599 |
8599 |
8599 |
Loss on Disposal of Fixed Assets |
LOSS ON FIXED |
|
|
|
|
|
|
|
|
ASSETS |
|
|
|
|
8600 |
8600 |
8600 |
Miscellaneous General Expense |
MISC EXP |
|
|
|
|
|
8650-8699 |
|
(Canex head Office Only) |
(SCH # ) |
|
|
|
|
|
|
|
|
|
|
EXTRA- |
|
8701 |
|
8701 |
CFCF Surplus Distribution |
CFCF SURPLUS |
|
|
ORDINARY |
|
|
|
|
DISTRIB |
||
|
ITEMS |
|
8702 to 8720 |
8702 to 8720 |
8702 to 8720 |
Extraordinary Revenues - as |
8702 to 8720 |
|
|
|
|
|
|
|
|
required |
EXTRAORDINARY |
|
|
|
|
|
|
|
|
REVENUES |
|
|
|
|
|
|
|
|
(SCH # ) |
|
|
|
|
8801 to 8820 |
8801 to 8820 |
8801 to 8820 |
Extraordinary Expenses - as |
8801 to 8820 |
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required |
EXTRAORDINARY |
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EXPENSES |
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(SCH # ) |
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8950 |
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Royalties |
ROYALTIES |
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8960 |
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Distribution to Units |
DISTRIBUTION TO |
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UNITS |
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8961 |
Distribution to Base/Station Fund |
DISTRIBUTION TO |
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BASE |
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NPF FOOD SERVICES |
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STATEMENT |
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NPF FOOD |
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9002 |
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9002 |
Extra Messing Assessment Revenue |
EXTRA MESSING |
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SERVICES |
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ASSESSMENT |
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9003 |
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9003 |
Meal Sales |
MEAL SALES |
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9004 |
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9004 |
Ration Cash Allowance |
RATION CASH |
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ALLOWANCE |
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9005 |
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9005 |
NPF Functions Revenue |
NPF FUNCTION |
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REVENUE |
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9006 to 9010 |
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9006 to 9010 |
(Other Revenue - as required) |
(Identify |
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Revenue) |
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9101 |
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9101 |
Purchases |
9101 to 9102 |
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9102 |
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9102 |
Inventory Adjustment |
(Included in COST |
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OF GOODS SOLD) |
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9105 |
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9105 |
Wages |
WAGES |
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9106 to 9199 |
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9106 to 9199 |
(Other Expenses - as required) |
(Identify Other |
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Expenses)
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NOTES: 1. Single * identifies accounts applicable to ABACIS equipped bases/stations only
2. Double ** identifies accounts applicable to bases/stations on manual system only
3. For ABACIS units, certain accounts may require the use of the 4 digit second key part (see Appendix 1).
4. ABACIS units must use second key part of account structure to identify outlet as follows: (;EOS plus zero)
5. These accounts may appear either on the Income Statement or in an appropriate account on the General Revenue and Expense Statement.
The following accounts are special accounts which must be used to capture information necessary to produce the Closing Inventory Worksheet, Management Information Report, the Turnover Index Report and Gasoline Sales Report (Litres)
CHART OF ACCOUNTS
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ACCOUNT NUMBERS |
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||||
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CLASSI- FICATION |
Control (ABACIS Units Only) |
Base Fund |
CANEX |
Messes and Self Accounting Entities |
ACCOUNT TITLE |
FINANCIAL STATEMENT PRESENTATION |
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SPECIAL |
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0201 to 0289 |
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Inventory at retail - CANEX (EOS |
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ACCOUNTS |
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(Note 4) |
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200) |
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0290 |
0290 |
0290 |
Offset account for accounts 0040 |
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to 0295 (EOS 200) |
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0291-0295 |
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0291-0295 |
Inventory at retail - Mess |
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(Note 4) |
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(Note 4) |
(Balance Sheet EOS) |
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0040;EOS0 |
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Sales (Litre) - Dept 40 |
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(Petroleum EOS) |
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0046;EOS0 |
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Sales (Litre) - Dept 46 |
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(Petroleum EOS) |
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9EOS |
0291 to 0295 |
0201 to 0289 |
0291 to 0295 |
(No Operator entries for VAX) |
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(outlet) |
4091 to 4095 |
4001 to 4089 |
4091 to 4095 |
Purchases (created by system) |
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4191 to 4195 |
4101 to 4189 |
4191 to 4195 |
Purchases not invoiced (created |
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by system) |
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4391 to 4395 |
4301 to 4389 |
4391 to 4395 |
Transfers/Issues (created by |
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system) |
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4591 to 4595 |
4501 to 4589 |
4591 to 4595 |
Markups |
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4691 to 4695 |
4601 to 4689 |
4691 to 4695 |
NPFAO Correction notice |
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4791 to 4795 |
4701 to 4789 |
4791 to 4795 |
Mardowns - Regular |
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4801 to 4889 |
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Markdowns - Promotional |
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4991 to 4995 |
4901 to 4989 |
4991 to 4995 |
Shrinkage/Shortage |
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88888888;8888 |
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Offset for 9EOS 0201 to 9EOS 4995 |
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(created by system)
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