Ledger
Every posting with its source; manual journals above the threshold approved
Rates, receipts, concession runs, grant milestones and recovery assistance post from their services once each. Matched invoices and depreciation post from the agents. Manual journals at or above $50,000 hold for the CFO delegate, and the preparer cannot approve their own.
Trial balance
Posted journals only
| Code | Account | Type | Balance | Journals |
|---|---|---|---|---|
| 1100 | Cash at bank | asset | $16,000,000 | 2 |
| 1200 | Rates and charges receivable · MG-04 | asset | $0 | 0 |
| 1300 | GST receivable | asset | $0 | 0 |
| 1600 | Property, plant and equipment | asset | $3,925,000 | 1 |
| 1610 | Accumulated depreciation | asset | $-1,851,725 | 1 |
| 2100 | Trade and other payables | liability | $0 | 0 |
| 2200 | Employee provisions · MG-18 | liability | $620,000 | 1 |
| 3100 | Accumulated surplus | equity | $7,653,275 | 1 |
| 4100 | Rates and annual charges · MG-04 | revenue | $0 | 0 |
| 4200 | Grants and contributions | revenue | $9,800,000 | 1 |
| 4300 | Fees and charges · MG-05 | revenue | $0 | 0 |
| 4400 | Interest and investment revenue | revenue | $0 | 0 |
| 5100 | Concession and support payments · MG-03 | expense | $0 | 0 |
| 5200 | Grants paid · MG-02 | expense | $0 | 0 |
| 5300 | Recovery assistance · MG-10 | expense | $0 | 0 |
| 5400 | Program delivery · MG-13 | expense | $0 | 0 |
| 5500 | Depreciation | expense | $0 | 0 |
| 5600 | Employee costs · MG-18 | expense | $0 | 0 |
| 5700 | Materials and contracts | expense | $0 | 0 |
Manual journal
One line per row: account | debit | credit | memo
Journals
Latest 40
| Ref | Period | Description | Source | Amount | Status | Posted by |
|---|---|---|---|---|---|---|
| JN-2026-00002 | 2026-08 | Financial assistance grant and regional infrastructure funding receivedDr 1100 $9,800,000 · Cr 4200 $9,800,000 | SYSTEMMG-17 GRANT-RECEIPT 2026-27-1 | $9,800,000 | POSTED | Ledger agent |
| JN-2026-00001 | 2026-08 | Opening balances 2026-27Dr 1100 $6,200,000 · Dr 1600 $3,925,000 · Cr 1610 $1,851,725 · Cr 2200 $620,000 · Cr 3100 $7,653,275 | SYSTEMOPENING 2026-27 | $10,125,000 | POSTED | Ledger agent |