PT.
Avocet Bolaang Mongondow
Expense Element List
Code Code Description
001 Salaries Staff
002 Salaries Non-Staff
003 Casual Labour
004 Overtime
005 Directors fee
006 Shift Allowances
007 Medical Benefits
008 Others
010 Staff Oncosts
012 Non-Staff Oncosts
015 Leave Travel + Accommodation
018 Medical
020 Housing
026 Clothing
028 Safety & First Aid
030 Training
031 Seminars & Conferences
035 Travel & Accommodation (Business)
040 Freight
041 Customs Clearance
050 Equipment Hire / Rental
065 Repairs and Maintenance
066 Repairs and Maintenance (Labour)
069 Lubricants
070 Consultants
071 Spares - Electrical
072 Spares - Hydraulic
073 Spares - Mechanical
074 Spares - Pump
075 Tyres
120 Telephone & Faxes
121 Radio Communication
125 Computer Consumables
130 Licenses, Fees & Permits
145 Power
146 Diesel
148 Water
151 Drilling Consumables
155 Tools
160 Vehicle Costs
161 Vehicle Hire
162 Accident Damage
170 Recruitment
248 Work Shop
249 Maintenance
250 Metallurgy
251 Environmental
300 Bank Charges
301 Donations
302 Office Supplies
PT. Avocet Bolaang Mongondow
Expense Element List
Code Code Description
303 Publications & Subscriptions
312 Legal Expenses
313 Insurance - Genaral
315 Entertainment
317 Postage & Courier
412 Secretariat/meetings
413 Tax - others
414 Audit Fee
500 RC Drilling
515 Drilling - Diamond
520 Drilling - Others
530 Assays - Drilling internal
535 Assays - Drilling external
540 Field Supplies - Drilling
545 Survey - Drilling
550 Data Acquisition
560 Soil
565 Trench
570 Geophysics
580 Assays - non drilling internal
585 Assays - non drilling external
590 Field Supplies - non drilling
595 Survey - non drilling
600 Food supplies - Office/G.House
601 Food supplies - Nth.Lanut Camp
605 Non Food - Office/G.House
606 Non Food - Nth.Lanut Camp
610 Govt Cost (Lump Sum etc)
615 Test Work
650 Land and Building Tax (PBB)
700 Road Access Material
705 Construction Material
706 Chemicals
710 Contractors
715 Land Compensation
720 Transportation
725 Security
777 Capital
900 Depreciation
910 Stock Write Off (Adjustment)
995 Forex Clearing Account
996 Realised Foreign Exchange Gains
997 Realised Foreign Exchange Losses
998 Unrealised Foreign Exchange Gains
999 Unrealised Foreign Exchange (Gains)/Losses
General Ledger Chart of Accounts
Account Normal
Number Account Description Balance
9 REVENUE
91001 Gold Sales CREDIT
91002 Silver Sales CREDIT
91003 Finance charges - Heavy Equipment CREDIT
91004 Refining costs CREDIT
91005 Royalties CREDIT
92001 Sundry Income CREDIT
92002 Mining Recharge CREDIT
92003 Exploration Recharge CREDIT
92004 5% Gross Profit on Salary CREDIT
92005 Treatment Recharge CREDIT
92006 Administration Recharge CREDIT
92007 Capital Recharge CREDIT
92008 Exploration Others Recharge CREDIT
92009 Interest Income CREDIT
93001 Profit/(Loss) on Sale of Fixed Assets CREDIT
1 MINING
100 GENERAL
10001 GENERAL BLASTING DEBIT
10002 GENERAL SERVICES DEBIT
10003 GENERAL DOZING DEBIT
10004 GENERAL GRADE CONTROL DEBIT
10005 GENERAL MANAGEMENT DEBIT
10006 GENERAL HAULING DEBIT
10008 GENERAL LOADING DEBIT
10009 GENERAL DRILLING DEBIT
10010 GENERAL ANCILLARY DEBIT
10011 GENERAL REHABILITATION DEBIT
10012 GENERAL MAINTENANCE DEBIT
10013 GENERAL SURVEY DEBIT
10014 MINE MANAGER DEBIT
10015 MINE ENVIRONMENT DEBIT
10016 MINE SAFETY DEBIT
10018 GEOTECHNICAL DEBIT
101 ACCESS ROAD
10101 ACCESS ROAD GENERAL DEBIT
10103 ACCESS ROAD MAINTENANCE DEBIT
10105 PUBLIC ROAD MAINTENANCE DEBIT
103 HAUL ROADS
10302 HAUL ROADS MAINTENANCE DEBIT
105 RISKA PIT
10501 PIT BLASTING DEBIT
10503 PIT DEWATERING DEBIT
10504 LAND CLEARING DEBIT
10506 HAUL TRUCKS DEBIT
10507 GRADER DEBIT
10515 GENSETS DEBIT
10516 LIGHTING PLANT DEBIT
10531 DOZERS DEBIT
10581 EXCAVATOR DEBIT
10591 BLASTHOLE DRILL DEBIT
10592 VIBRO COMPACTOR DEBIT
10593 WATER TRUCK DEBIT
10594 SERVICE TRUCK DEBIT
General Ledger Chart of Accounts
Account Normal
Number Account Description Balance
10595 CRANE TRUCK DEBIT
10596 FUEL TRUCK DEBIT
10597 MOBILE COMPRESSOR DEBIT
106 MINE MAINTENANCE
10605 GENSETS DEBIT
10606 LIGHTING PLANT DEBIT
10607 WATER TRUCK DEBIT
10608 CRANE TRUCK DEBIT
10609 FUEL TRUCK DEBIT
10610 MOBILE COMPRESSOR DEBIT
107 MINE REHABILITATION
10701 REPROFILE DEBIT
10702 TOPSOIL REPLACEMENT DEBIT
10703 REVEGITATION DEBIT
108 LEACH PAD
10801 LEACH PAD GENERAL DEBIT
10802 LEACH PAD SERVICES DEBIT
109 SAFETY & LOSS CONTROLL
10901 GENERAL DEBIT
4 PROCESS PLANT
411 PROCESS PLANT - OPERATION
41100 GENERAL DEBIT
41101 OPERATION EMPLOYEE OVERHEAD DEBIT
41102 BARREN SOLUTION POND DEBIT
41103 STORM WATER POND DEBIT
41104 DETOX'N PONDS DEBIT
41106 CYANIDE DESTRUCTION-DETOX DEBIT
41108 LABORATORY SERVICES DEBIT
41109 PROCESS WATER SUPPLY DEBIT
41111 CRUSHING & CONVEYING DEBIT
41112 REAGENTS DEBIT
41113 PLS TANK DEBIT
41114 RLS TANK DEBIT
41116 RESIN ABSORPTION DEBIT
41117 RESIN ELUTION & REGENERATION DEBIT
41118 GOLDROOM REFINING & SECURITY DEBIT
41121 METALLURGY DEBIT
41122 POWER GENERATION DEBIT
41124 COMPRESSOR ROOM DEBIT
41125 RAW WATER SUPPLY DEBIT
41126 ACID TANKFARM DEBIT
420 PROCESS PLANT - MAINTENANCE
42000 GENERAL DEBIT
42010 LEACH PAD SOLUTION PIPES DEBIT
42020 PROCESS WATER SUPPLY DEBIT
42030 PLS TANK DEBIT
42040 RLS TANK DEBIT
42050 RESIN ABSORPTION DEBIT
42060 RESIN ELUTION & REGENERATION DEBIT
450 PROCESS PLANT - ENVIRONMENT
45000 GENERAL DEBIT
45001 NURSERY DEBIT
45002 ENVIRONMENTAL LAB DEBIT
General Ledger Chart of Accounts
Account Normal
Number Account Description Balance
45003 POLISHING POND DEBIT
5 ADMINISTRATION
500 COMMERCIAL & SUPPLY
50010 ACCOUNTING & GENERAL ADMIN. DEBIT
501 SUPPLY
50110 PURCHASING DEBIT
50130 LOGISTICS DEBIT
50150 JIKO PORT DEBIT
502 HR
50210 PERSONNEL SERVICES DEBIT
503 I.T. & COMMUNICATIONS
50310 I.T. & COMMUNICATIONS DEBIT
504 CAMP SERVICES
50410 ACCOMMODATION DEBIT
50420 MESS SERVICES DEBIT
50430 BUILDING MAINTENANCE DEBIT
6 EXTERNAL RELATIONS
600 GOVERNMENT RELATIONS
60010 GOVERNMENT RELATIONS DEBIT
601 COMMUNITY RELATIONS
60110 COMMUNITY RELATIONS DEBIT
602 SECURITY
60210 GENERAL DEBIT
603 CLINIC
60310 GENERAL DEBIT
8 EXPLORATION
810 EXPLORATION - DEVELOPMENT
81000 LANUT AOI DEBIT
81100 KUD NOMONTANG DEBIT
81200 ABM C.O.W. DEBIT
81300 NORTH SULAWESI REGIONAL DEBIT
82000 IDENBURG PROJECT AOI DEBIT
82200 IDENBURG REGIONAL & FIRST PASS DEBIT
89000 NON-PROJECT GENERATIVE EXPLORATION DEBIT
General Ledger Chart of Accounts
Account Normal
Number Account Description Balance
BALANCE SHEET
CURRENT ASSETS
Cash
11001 Cash at Bank - Hong Kong Bank (USD) DEBIT B
11002 Cash at Bank - Hong Kong Bank (IDR) DEBIT B
11003 Cash at Bank - BNI (USD) DEBIT B
11004 Cash at Bank - BNI (IDR) DEBIT B
11007 Petty Cash - Kotamobagu DEBIT B
11010 Business Advances DEBIT B
11011 Advances - Gordon Lewis DEBIT B
11012 Advances - Krisnahadi DEBIT B
11013 Advances - Chris Wilson DEBIT B
Current Receivables
12001 Security Deposits DEBIT B
12002 Short-term Deposits DEBIT B
Debtors
13001 Sundry Debtors DEBIT B
13002 VAT (PPN) Receivable DEBIT B
13003 Zeravshan Gold Company DEBIT B
13004 Specific Resources Sdn Bhd DEBIT B
Prepayments
14001 Prepayments DEBIT B
14002 Advance Royalty DEBIT B
14003 Insurance Claim DEBIT B
Inventories
15001 Gold Bullion DEBIT B
15002 Goods in Transit DEBIT B
15003 ROM Stockpiles DEBIT B
15005 Stock Control Account DEBIT B
15006 Provision for Stock Obsolesence DEBIT B
15007 Consignment Stock Control Account DEBIT B
NON-CURRENT ASSETS
Fixed Assets
23001 Acquisition Cost DEBIT B
23002 Amortisation DEBIT B
23003 Pre-Production Costs DEBIT B
23004 Earthworks DEBIT B
23005 Freehold Land DEBIT B
23007 Buildings DEBIT B
23008 Buildings - Accum. Depreciation CREDIT B
23009 Plant and Equipment DEBIT B
23010 Plant & Equipment - Accum. Depreciation CREDIT B
23011 Leased Assets DEBIT B
23012 Leased Assets - Accum. Depreciation CREDIT B
23013 Office Equipment DEBIT B
23014 Office Equipment - Accum. Depreciation CREDIT B
23015 Furniture & Fixtures DEBIT B
23016 Furniture & Fixtures - Accum. Depreciation CREDIT B
23017 Motor Vehicles DEBIT B
23018 Motor Vehicles - Accum. Depreciation CREDIT B
23019 Computers (Hardware & Software) DEBIT B
23020 Computers (Hardware & Software) - Accum. Depreciation CREDIT B
23021 Furniture & Fixtures (Housing) DEBIT B
23022 Furniture & Fixtures (Housing) - Accum. Depreciation CREDIT B
General Ledger Chart of Accounts
Account Normal
Number Account Description Balance
23023 Mining Equipment DEBIT B
23024 Mining Equipment - Accum. Depreciation CREDIT B
23025 Drill Rigs DEBIT B
23026 Drill Rigs - Accum. Depreciation CREDIT B
23027 Mining Heavy Equipment DEBIT B
23028 Mining Heavy Equipment - Accum. Depreciation CREDIT B
23030 Capital Expenditure - WIP DEBIT B
Exploration & Development
25001 Exploration & Development DEBIT B
25099 Provision For Exploration & Development CREDIT B
CURRENT LIABILITIES
Trade Creditors
31001 Creditors Control Account - USD CREDIT B
31002 Creditors Control Account - IDR CREDIT B
31003 Creditors Control Account - AUD CREDIT B
31004 Creditors Control Account - SGD CREDIT B
31005 Creditors Control Account - MYR CREDIT B
31006 Creditors Control Account - GBP CREDIT B
Other Creditors
32001 Sundry Creditors CREDIT B
32003 Deposit Received CREDIT B
32004 Clearing Account - Salaries CREDIT B
32006 Clearing Account - Accruals CREDIT B
32008 Provision for Mine Closure CREDIT B
32009 Clearing Account - Mining Contractor CREDIT B
32020 VAT (PPN) Payable CREDIT B
32021 Income Tax (Art.21) CREDIT B
32023 W.H.Tax (Art.23) Domestic CREDIT B
32025 W.H.Tax (Art.25) Company Tax CREDIT B
32026 W.H.Tax (Art.26) Foreign CREDIT B
32027 W.H.Tax (Art.4) Rental Hse.&Build. CREDIT B
32029 Jamsostek CREDIT B
Current Lease Liabilities
33001 Lease Liabilities - Current CREDIT B
Current Provisions
34001 Provision for Annual Leave CREDIT B
34003 Provision for Long Service Leave - Current CREDIT B
34004 Provision for Lebaran Allowance CREDIT B
34010 Provision for Rehabilitation CREDIT B
NON-CURRENT LIABILITIES
Non-Current Lease Liabilities
42001 Lease Liabilities - Non-Current CREDIT B
Non-Current Provisions
43001 Provision for Long Service Leave - Non-Current CREDIT B
43002 Provision for Rehabilitation - Non-Current CREDIT B
43003 Deferred Taxation CREDIT B
EQUITY
48001 Ordinary Shares CREDIT B
48002 Retained Earnings CREDIT B
48005 Dividends CREDIT B
INTER-COMPANY ACCOUNTS
51001 Interco - Avocet Gold CREDIT B
51003 Interco - Avocet Mining PLC CREDIT B
51004 Zeravshan Gold Company CREDIT B
General Ledger Chart of Accounts
Account Normal
Number Account Description Balance
51005 Specific Resources Sdn Bhd CREDIT B
