Proforma Instructions

Cash school with detailed financial statements

Instructions

The following worksheets comprise a proforma reconciliation prepared for a sample non-government school. Th
based on a school that prepares detailed financial statements using cash accounting.

The proforma includes the school's Profit and Loss Statement, Statement of Funds, Trial Balance and reconcilia
reconciliation work sheet reconciles the Profit and Loss Statement to the FQ.

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

Reconciliation of the Profit and Loss Statement to the FQ

The first reconciliation worksheet, Reconciliation Fin-Performance, illustrates the reconciliation of the Statement
Performance to the FQ in the following two stage process:

1. The accounts on the Statement of Financial Performance are "mapped" to the FQ, ie beside each account a n
which FQ item it relates. In some cases, it may be necessary to allocate portions of an account between two or
If this is the case, a note should be made as to why the allocation is required and the allocation percentage or b
appropriate, other documentation to support allocations should also be maintained. Where allocations are requi
consideration should be given to establishing separate accounts to record these types of transactions in the futu
of an account that has been allocated between two FQ items in the proforma is account 2250, Light, Power and

2. Allocate each Statement of Financial Performance item to the FQ items to allow easy addition. Sum the indiv
columns and use the totals to prepare the reconciliation. Record the totals in the FQ by item number.

NOTE: not all accounts are reportable in the FQ. Refer to the column heading “Excluded” for examples of items
Refer to the FQ Instruction Book for a comprehensive listing of items which are excluded from scope in the FQ.
school encounters items that are not specifically addressed in either the Instruction Book or the Chart of Accoun
contact DEST to determine the appropriate treatment for FQ reporting.

Recording Loan Information in the FQ

The school is required to record details of any outstanding loan amounts in the FQ. As the information is not ca
financial statements prepared under cash accounting, the loan amounts should be based on loan statements pr
lender or other relevant documentation. If the school is selected for independent verification, it will have to provid
loan statements or other supporting documentation to DEEWR.

1
 Proforma Instructions
Cash school with detailed financial statements
General

The final step before completing and submitting the FQ is to CHECK THE WORK. The template used by the sc
include inbuilt checks between the Statement of Financial Performance, Trial Balance and FQ. If the FQ has be
correctly, the school should be able to reconcile all three documents easily, taking into account items excluded f
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
of its audited financial statements as well as all working papers/reconciliations necessary to support the FQ info
previously provided. DEEWR can request information at any time and with limited notice, therefore documentat
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
especially during periods absence or turnover of the individual responsible for preparing the FQ.

1
 Proforma Instructions
Cash school with detailed financial statements

1
 Proforma Instructions
Cash school with detailed financial statements

1
 Proforma Instructions
Cash school with detailed financial statements

1
 Proforma Instructions
Cash school with detailed financial statements

1
Sample School
Profit and Loss Statement
For the Year Ended 31 December 200X

$
0110 Gross Tuition Fees (excl. FFPOS) 804,313
0120 Compulsory Tuition Charges 27,281
0200 Gross Recurrent Full Fee Paying Overseas Student Fees (FFPOS) 14,500
0230 Other Receipts for 'Activities for Students' 329
0231 Receipts from Students to be Passed to a Third Party 749
0232 Income for Transporting Students To and From School - Out of Scope
0235 Income for Excursions/Trips - Activities for Students 12,700
0236 Income for Excursions/Trips - Other 4,502
0240 Other Receipts from FFPOS 139
0270 Income for Public Performances and Displays by the School 297
0290 Enrolment and Application Fees 130
0510 Interest 5,821
0520 Dividends 988
0590 Other Income 22
0600 State Government Recurrent Grants 22,000
0700 Commonwealth Government Recurrent Grants 150,000
0730 Commonwealth Government ESL - New Arrivals Programme 250
Indigenous Education (including ESL for Indigenous Language
0790 Speaking Students) 895
0920 Capital Fees and Levies (excl. FFPOS) 2,450
0965 Profit from the Sale of Fixed Assets 1,200
0990 Other Capital Receipts 194
Total Income 1,048,760

1010 Teachers Salaries - General Teaching - Lay (300,798)

1032 Teachers Salaries - Emergency and Casual Relief (14,782)
1033 Teachers Salaries - Librarians/Teacher Librarians (44,192)
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 (12,700)
1510 Staff Allowances - General Teaching - Lay (1,409)
1600 Miscellaneous Tuition Expenses (102)
1700 Workers Compensation Insurance (3,542)
1750 Superannuation (38,068)
2000 Salaries and Wages - Administrative & Clerical Services (106,121)
2050 Salaries and Wages - Other Services (98,811)
2112 Buildings and Equipment - Contracts (14,000)
2113 Buildings & Equipment - Expenses, Materials & Replacement (11,031)
2122 Gardens and Grounds - Contracts (11,000)
2123 Gardens and Grounds - Expenses and Materials (6,723)
2133 Caretaking and Cleaning - Expenses and Materials (31,228)
2200 Fringe Benefits Tax (1,023)
2250 Light, Power and Heating (23,795)
2252 Oil and Gas (2,309)
2270 Water, Sewerage and Council Charges (1,829)
2271 Water Rates (1,144)
2272 Waste Disposal (1,762)
2300 Insurance - General (6,206)
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)
2490 Computer Expenses (450)
2495 Miscellaneous Non-Salary Administrative and Clerical Expenses (302)
2500 Motor Vehicle Expenses (498)
2510 Transport Costs (936)
2511 Transport Costs-Transporting Students between Home and School - Out of Scope
2620 Subscriptions (2,000)
2630 Transfers to Third Parties (749)
2711 Interest - Loans - Recurrent (10,220)
2715 Interest - Finance Leases (329)
2890 Miscellaneous Administrative Expenses (229)
2900 Long Service Leave (235)
2905 Annual Leave (652)
4100 Bookshop Sales 3,450
4110 Bookshop Expenses (2,450)
4200 Canteen Sales 34,003
4210 Canteen Expenses (32,971)
4600 After School Child-Minding Income 2,240
4610 After School Child-Minding Expenses (2,323)
5000 Freehold Land at cost (100,000)
5100 Buildings and Improvements at cost (130,000)
5200 Furniture and Equipment (253,000)
5300 Plant and Machinery (24,700)
5400 Motor Vehicles (30,000)
5600 Principal Component of Lease Expenses (10,000)
6000 Investments Made (45,000)
6100 Investments Redeemed 7,000
7090 Short-Term Loans 20,000
7500 Bank Loan 150,000
7900 Other Capital Loans 1,500
Total Expenses (1,250,866)

Net Loss (202,286)

Sample School
Statement of Funds
As at 31 December 200X

$ $
Opening Balance - General School Account 500,000
Net Loss -202,286
Closing Balance - General School Account 297,714

Opening Balance - Long Service Leave Bank Account 14,789

Transfer from General School Account 235
Closing Balance - Long Service Leave Bank Account 15,024

Total Cash 312,738

Accumulated Funds 297,714

Long Service Leave - Fund 15,024

Total Accumulated Funds 312,738

Sample School
Trial Balance for the year ended 31 December 200X

Account # Account Description Balance

0110 Gross Tuition Fees (excl. FFPOS) -804,313

0115 ABSTUDY Allowances -
0120 Compulsory Tuition Charges -27,281
0170 Fee Scholarships (Endowed) -
0200 Gross Recurrent Full Fee Paying Overseas Student Fees (FFPOS) -14,500
0230 Other Receipts for 'Activities for Students' -329
0231 Receipts from Students to be Passed to a Third Party -749
0232 Income for Transporting Students To and From School -
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 -
0470 Rents for School Facilities - During School Term -
0510 Interest -5,821
0520 Dividends -988
0525 Profit on Sale of Investments -
0530 Donations for Recurrent Purposes -
0540 Receipts from Capital Funds for Recurrent Purposes -
0590 Other Income -22
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 -
0720 Commonwealth Government Distance Education Grants -
0730 Commonwealth Government ESL New Arrivals Programme -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
0900 Commonwealth Government Capital Grants -
0910 State Government Capital Grants -
0920 Capital Fees and Levies (excl. FFPOS) -2,450
0925 Capital Fees & Levies from FFPOS -
0930 Cash Donations for Capital Purposes -
0965 Profit from the Sale of Fixed Assets -1,200
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 12,700
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 3,542
1750 Superannuation 38,068
2000 Salaries and Wages - Administrative & Clerical Services 106,121
2050 Salaries and Wages - Other Services 98,811
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 31,228
2134 Caretaking and Cleaning - Security and Other Services -
2200 Fringe Benefits Tax 1,023
2250 Light, Power and Heating 23,795
2251 Electricity -
2252 Oil and Gas 2,309
2270 Water, Sewerage and Council Charges 1,829
2271 Water Rates 1,144
2272 Waste Disposal 1,762
2300 Insurance - General 6,206
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 936
2511 Transport Costs-Transporting Students between Home and School -
2520 Cartage and Freight -
2530 Travelling Expenses -
2600 Levies - Central Bodies -
2620 Subscriptions 2,000
2630 Transfers to Third Parties 749
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) -
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 -
4000 General Suspense Account -
4100 Bookshop Sales -3,450
4110 Bookshop Expenses 2,450
4200 Canteen Sales -34,003
4210 Canteen Expenses 32,971
4500 Clothing Pool Income -
4520 Clothing Pool Expenses -
4600 After School Child-Minding Income -2,240
4610 After School Child-Minding Expenses 2,323
4700 Hire Income -
4710 Hire Expenses -
5000 Freehold Land at cost 100,000
5050 Leasehold Land and Buildings -
5100 Buildings and Improvements at cost 130,000
5200 Furniture and Equipment 253,000
5300 Plant and Machinery 24,700
5400 Motor Vehicles 30,000
5600 Principal Component of Lease Expenses 10,000
6000 Investments Made 45,000
6100 Investments Redeemed -7,000
7090 Short-Term Loans -20,000
7500 Bank Loan -150,000
7600 Bridging Finance -
7900 Other Capital Loans -1,500
8000 General School Account 297,714
8100 Bank Overdraft 15,024
9000 Accumulated Funds -297,714
Out of Scope
Out of Scope
Sample School
Reconciliation of the Profit and Loss Statement to the FQ
For the Year Ended 31 December 200X
Sample School
Reconciliation of Profit and Loss Statement to the FQ
For the year ended 31 December 200X

Acc. # Extract from Profit and Loss Statement $ Mapping

0110 Gross Tuition Fees (excl. FFPOS) 804,313 RI.010
0120 Compulsory Tuition Charges 27,281 RI.050
0200 Gross Recurrent Full Fee Paying Overseas Student Fees (FFPOS) 14,500 RI.040
0230 Other Receipts for 'Activities for Students' 329 RI.050

0231 Receipts from Students to be Passed to a Third Party 749 Excluded

0232 Income for Transporting Students To and From School 723 Excluded
0235 Income for Excursions/Trips - Activities for Students 12,700 RI.051

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

0240 Other Receipts from FFPOS 139 RI.040
0270 Income for Public Performances and Displays by the School 297 RI.155
0290 Enrolment and Application Fees 130 RI.055
0510 Interest 5,821 RI.055
0520 Dividends 988 RI.055
0590 Other Income 22 RI.055
0600 State Government Recurrent Grants 22,000 RI.085
0700 Commonwealth Government Recurrent Grants 150,000 RI.150
0730 Commonwealth Government ESL - New Arrivals Programme 250 RI.161

0790 Indigenous Education (including ESL for Indigenous Language Speaking Students) 895 RI.240
0920 Capital Fees and Levies (excl. FFPOS) 2,450 CI.080
0965 Profit from the Sale of Fixed Assets 1,200 CI.095
0990 Other Capital Receipts 194 CI.095
1010 Teachers Salaries - General Teaching - Lay -300,798 RE.015
1032 Teachers Salaries - Emergency and Casual Relief -14,782 RE.015
1033 Teachers Salaries - Librarians/Teacher Librarians -44,192 RE.015
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
1450 Excursions/Trips Expenditure -12,700 RE.145
1510 Staff Allowances - General Teaching - Lay -1,409 RE.015
1600 Miscellaneous Tuition Expenses -102 RE.145
1700 Workers Compensation Insurance -3,542 RE.090
1750 Superannuation -38,068 RE.110
2000 Salaries and Wages - Administrative & Clerical Services -106,121 RE.060
2050 Salaries and Wages - Other Services -98,811 RE.060
2112 Buildings and Equipment - Contracts -14,000 RE.195
2113 Buildings & Equipment - Expenses, Materials & Replacement -11,031 RE.195
2122 Gardens and Grounds - Contracts -11,000 RE.195
2123 Gardens and Grounds - Expenses and Materials -6,723 RE.195
2133 Caretaking and Cleaning - Expenses and Materials -31,228 RE.195
2200 Fringe Benefits Tax -1,023 RE.090
2250 Light, Power and Heating -23,795 RE.195
2252 Oil and Gas -2,309 RE.195
2270 Water, Sewerage and Council Charges -1,829 RE.195
2271 Water Rates -1,144 RE.195
2272 Waste Disposal -1,762 RE.195
2300 Insurance - General -6,206 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
2490 Computer Expenses -450 RE.145
Sample School
Reconciliation of the Profit and Loss Statement to the FQ
For the Year Ended 31 December 200X
2495 Miscellaneous Non-Salary Administrative and Clerical Expenses -302 RE.145
2500 Motor Vehicle Expenses -498 RE.145
2510 Transport Costs -936 RE.145
2511 Transport Costs-Transporting Students between Home and School -903 RE.145
2620 Subscriptions -2,000 RE.145

2630 Transfers to Third Parties -749 Excluded

2711 Interest - Loans - Recurrent -10,220 RE.220
2715 Interest - Finance Leases -329 RE.240
2890 Miscellaneous Administrative Expenses -229 RE.145
2900 Long Service Leave -235 RE.130
2905 Annual Leave -652 RE.090
4100 Bookshop Sales 3,450 SA.001
4110 Bookshop Expenses -2,450 SA.001
4200 Canteen Sales 34,003 SA.001
4210 Canteen Expenses -32,971 SA.001
4600 After School Child-Minding Income 2,240 SA.001
4610 After School Child-Minding Expenditure -2,323 SA.001
5000 Freehold Land at cost -100,000 CE.005
5100 Buildings and Improvements -130,000 CE.005
5200 Furniture and Equipment -253,000 CE.030
5300 Plant and Machinery -24,700 CE.040
5400 Motor Vehicles -30,000 CE.050
5600 Principal Component of Lease Expenses -10,000 CE.055
6000 Investments Made -45,000 Excluded
6100 Investments Redeemed 7,000 Excluded
7090 Short-Term Loans 20,000 Excluded
7500 Bank Loan 150,000 Excluded
7900 Other Capital Loans 1,500 Excluded

Net Loss (202,286)

Check:

Net Loss per Profit and Loss Statement (202,286)

Net Loss per FQ (RI+CI-RE-CE+/-SA) (341,011)

Plus: amounts excluded from the FQ 138,725
(202,286)
Sample School
Reconciliation of the Profit and Loss Statement to the FQ
For the Year Ended 31 December 200X

RI.010 RI.053 RI.055 RI.085 RI.100 RI.130 RI.150 RI.151 RI.155 RI.158
804,313 - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -

- - - - - - - - - -

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

- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - 297 -
- - 130 - - - - - - -
- - 5,821 - - - - - - -
- - 988 - - - - - - -
- - 22 - - - - - - -
- - - 22,000 - - - - - -
- - - - - - 150,000 - - -
- - - - - - - - - -

- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
Sample School
Reconciliation of the Profit and Loss Statement to the FQ
For the Year Ended 31 December 200X
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -

- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
RI.010 RI.053 RI.055 RI.085 RI.100 RI.130 RI.150 RI.151 RI.155 RI.158
804,313 - 6,961 22,000 - - 150,000 - 297 -
Sample School
Reconciliation of the Profit and Loss Statement to the FQ
For the Year Ended 31 December 200X

RI.161 RI.165 RI.170 RI.172 RI.190 RI.230 RI.240 RI.250 CI.010 CI.070 CI.080
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -

- - - - - - - - - - -

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

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

- - - - - - 895 - - - -
- - - - - - - - - - 2,450
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
Sample School
Reconciliation of the Profit and Loss Statement to the FQ
For the Year Ended 31 December 200X
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -

- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
RI.161 RI.165 RI.170 RI.172 RI.190 RI.230 RI.240 RI.250 CI.010 CI.070 CI.080
250 - - - - - 895 - - - 2,450
Sample School
Reconciliation of the Profit and Loss Statement to the FQ
For the Year Ended 31 December 200X

CI.090 CI.095 CI.105 RE.015 RE.060 RE.090 RE.110

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

- - - - - - -

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

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

- - - - - - -
- - - - - - -
- 1,200 - - - - -
- 194 - - - - -
- - - 300,798 - - -
- - - 14,782 - - -
- - - 44,192 - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - 1,409 - - -
- - - - - - -
- - - - - 3,542 -
- - - - - - 38,068
- - - - 106,121 - -
- - - - 98,811 - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - 1,023 -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Sample School
Reconciliation of the Profit and Loss Statement to the FQ
For the Year Ended 31 December 200X
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -

- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - 652 -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
CI.090 CI.095 CI.105 RE.015 RE.060 RE.090 RE.110
- 1,394 - 361,181 204,932 5,217 38,068
Sample School
Reconciliation of the Profit and Loss Statement to the FQ
For the Year Ended 31 December 200X

RE.130 RE.145 RE.195 RE.220 RE.230 RE.240 RE.250 RE.260 RE.270 RE.290
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -

- - - - - - - - - -

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

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

- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- 4,741 - - - - - - - -
- 890 - - - - - - - -
- 41,231 - - - - - - - -
- 1,206 - - - - - - - -
- 10,000 - - - - - - - -
- 12,732 - - - - - - - -
- 12,700 - - - - - - - -
- - - - - - - - - -
- 102 - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - 14,000 - - - - - - -
- - 11,031 - - - - - - -
- - 11,000 - - - - - - -
- - 6,723 - - - - - - -
- - 31,228 - - - - - - -
- - - - - - - - - -
- - 22,605 - - - - - - -
- - 2,309 - - - - - - -
- - 1,829 - - - - - - -
- - 1,144 - - - - - - -
- - 1,762 - - - - - - -
- 6,206 - - - - - - - -
- 1,305 - - - - - - - -
- 476 - - - - - - - -
- 201 - - - - - - - -
- 2,986 - - - - - - - -
- 876 - - - - - - - -
- 96 - - - - - - - -
- 12,700 - - - - - - - -
- 450 - - - - - - - -
Sample School
Reconciliation of the Profit and Loss Statement to the FQ
For the Year Ended 31 December 200X
- 302 - - - - - - - -
- 498 - - - - - - - -
- 936 - - - - - - - -
- 903 - - - - - - - -
- 2,000 - - - - - - - -

- - - - - - - - - -
- - - 10,220 - - - - - -
- - - - - 329 - - - -
- 229 - - - - - - - -
235 - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
RE.130 RE.145 RE.195 RE.220 RE.230 RE.240 RE.250 RE.260 RE.270 RE.290
235 113,766 103,631 10,220 - 329 - - - -
Sample School
Reconciliation of the Profit and Loss Statement to the FQ
For the Year Ended 31 December 200X

CE.005 CE.030 CE.040 CE.050 CE.055 SA.001 Excluded Comments

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

Excluded as required by
- - - - - - 749 DEST instructions page 12/13

Excluded as required by
- - - - - - 723 DEST instructions page 12/13
- - - - - - -

Excluded as required by
- - - - - - 4,502 DEST instructions page 12/13
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -

- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - - 5% of expense allocated to
- - - - - - - SA to show cost relating to
- - - - - (1,190) - running the canteen.
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Sample School
Reconciliation of the Profit and Loss Statement to the FQ
For the Year Ended 31 December 200X
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -

Excluded as required by
- - - - - - (749) DEST instructions page 12/13
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - 3,450 -
- - - - - (2,450) -
- - - - - 34,003 -
- - - - - (32,971) -
- - - - - 2,240 -
- - - - - (2,323) -
100,000 - - - - - -
130,000 - - - - - -
- 253,000 - - - - -
- - 24,700 - - - -
- - - 30,000 - - -
- - - - 10,000 - -
- - - - - - (45,000) Outside scope of FQ
- - - - - - 7,000 Outside scope of FQ
- - - - - - 20,000 Outside scope of FQ
- - - - - - 150,000 Outside scope of FQ
- - - - - - 1,500 Outside scope of FQ
CE.005 CE.030 CE.040 CE.050 CE.055 SA.001 Excluded
230,000 253,000 24,700 30,000 10,000 759 138,725