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OSCAR/Common CoA structure

OSCAR/Common CoA structure. Statement of financial position (SOFP): 1 0000000 Assets 2 0000000 Liabilities 3 0000000 Taxpayers equity and other reserves Statement of comprehensive net expenditure (SOCNE) 4 0000000 Income 5 0000000 Expenditure

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OSCAR/Common CoA structure

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  1. OSCAR/Common CoA structure UNCLASSIFIED Statement of financial position (SOFP): 10000000 Assets 20000000 Liabilities 30000000 Taxpayers equity and other reserves Statement of comprehensive net expenditure (SOCNE) 40000000 Income 50000000 Expenditure 60000000 Finance costs and other income and expenses Additional information [OSCAR only] 80000000 WGA Statistical Information 90000000 Additional Information

  2. Account code structure Always 00 As on slide 1 Specific account For extra internal detail • Corresponding Common CoA account code UNCLASSIFIED Example OSCAR CoA entry level code

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