Section 3 - Sample FormsA.
Chart of Accounts Update Form
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Position
1 |
Positions
2&3 |
Positions
4-6 |
Positions
4-6 |
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N=Non
producing |
WI=Working interest |
OIL=Oil income |
EQP=Equipment or tangibles |
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P=Producing |
RI=Royalty interest |
GAS=Gas income |
DHC=Dry hole cost |
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MI=Mineral interest |
PLT=Plant products income |
LOE=Lease operating expense |
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PP=Prod. payment |
OTX=Oil production tax |
COM=Compression Charges |
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NP=Net profits interest |
GTX=Gas production tax |
DHY=Dehydration Charges |
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PTX=Plant products tax |
HDL=Handling Charges |
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WPT=Windfall profits tax |
MSC=Miscellaneous |
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LHC=Leasehold costs |
STR=Severance Tax reimbursement |
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IDC=Intangible costs |
DPL=Accumulated Depletion |
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DPR=Depreciation expense for Lease/Well Equipment |
1099
codes:
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Position
1 |
Position
2 |
Position 3 |
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C=Credit acct |
M=Miscellaneous |
User defined. Example: |
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D=Debit acct S=Select and use the debit account |
D=Dividend |
A=Non-employee compensation R=Rents C=Non-cash dividends D=Cash dividends E=Stock bonus T=Prizes, awards, travel |
Company Identification #
___-____-______
Company Name
_________________________________________
Name and Address Number ____________
Fiscal Year Starting Month _____
(MONTH 01 - 12)
Type of Entity __ (I,P,C,F,T,E,N,O)
I = Individual F = Feduciary
P = Partnership T = Trust
C = Corporation E = Estate
N = Non-profit O=Other (Exempt from Oklahoma Royalty Withholding Tax)
Date Originated _____(MMDDYY)
Tax Basis Accounting Method (A,C,O)
A = Accrual (Record Income when billed)
C = Cash (Record Income when Received)
O = Other
Net Income GL Account __-____
Oil & Gas Accounting Method _ (FC,SE)
FC = Full Cost
SE = Successful Effort
Payroll Wage Expense Account # ___-____
Company ID to Charge
Payroll Expense (Co/Dv/Br) __-__-___
Revenue Application Basis(A,C,O) _
A = Accrual (Record Income when billed)
C = Cash (Record Income when Received)
O = Other
Suppress sub-ledger for A/R __ (Y/N) A/P __ (Y/N)
Name & Address # ______________
Name __________________________________
__________________________________
__________________________________
__________________________________
Care of ______________________________
Address ______________________________
City, State, Zip _______________________ _____
Phone Number A/C, phone (_______) _____-________ Ext ___
Fax Number A/C, phone (_______) _____-________
Insurance Date ____/____/____
Social Security # _____________________(Negative if Fed I.D.)
Affiliated Co/Dv/Br ___________ _____________________________
Bank Charge ____.__
Production (edit) _ (digit) _ (WPT) _ (gas producers report)
Receive 1099? __ (N=no Y=yes A=NEC 1099 R=rents T=Prizes, awards, travel)
Type of entity (I/P/C/F/T/E/N/O) __ (see CO/DV/BR form)
Name alpha field _________________________________________
“X” will omit printing on (OW67) Suspense by State.
Lease Number _______
Lease Name ________________________
State Code __
County Code ___
Operator # _______
Field _____ No. of Wells __
Oil Type _ Gas Type _
P = Primary T = Transferred
S = Secondary R = Regulated
Production Date __/__/__ Date Acquired __/__/__
(MM/DD/YY)
Contract Date __/__/__ Lease Severance _____
(MM/DD/YY) Tax Rate
Gas ID Number ________ Purchaser # _______
User Data ____ Old Ac. Code _____
(Reserved for future use)
Fastax Number ___ 1st purchaser Oil _(Y/N)
Gross Acres _____
Prospect # _____
Our Working Interest _.________
Our Revenue Interest _.________
Oil Reserves _________.__
Gas Reserves ___________
Total Revenue Interest _.________
Before Payout
Total Revenue Interest _.________
After Payout
Allocatable Code _
Exploratory/Development Code _
Active/Inactive Code _
State, County Code __ ___(000 county for state records)
Description (State or county name is automatically displayed)
Base Wages for
State Unemployment _____.__
State Unemployment
Tax Rate ___
Employer's State
ID Number ______________
General Ledger Account
for State Withholding ___-____
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Note : No data may be changed on county records. Unemployment and withholding data is only contained in state records with 000 county codes. |
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State |
Field
Code |
Field
Name or Description |
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KEY *AR00500 - One record contains all source codes.
KEY *AR005__ - Add source code to end of key for individual source code
description records.
COLUMN SOURCE DESCR IN COLUMN SOURCE DESC IN
FROM TO CODE COL 11-26 FROM TO CODE COL 11-26
1. 11-12 __ _______________
2. 13-14 __ _______________
3. 15-16 __ _______________
4. 17-18 __ _______________
5. 19-20 __ _______________
6. 21-22 __ _______________
7. 23-24 __ _______________
8. 25-26 __ _______________
9. 27-28 __ _______________
10. 29-30 __ _______________
11. 31-32 __ _______________
12. 33-34 __ _______________
13. 35-36 __ _______________
14. 37-38 __ _______________
15. 39-40 __ _______________
16. 41-42 __ _______________
17. 43-44 __ _______________
18. 45-46 __ _______________
19. 47-48 __ _______________
20. 49-50 __ _______________
21. 51-52 __ _______________
22. 53-54 __ _______________
23. 55-56 __ _______________
24. 57-58 __ _______________
25. 59-60 __ _______________
26. 61-62 __ _______________
27. 63-64 __ _______________
28. 65-66 __ _______________
29. 67-68 __ _______________
30. 69-70 __ _______________
31. 71-72 __ _______________
32. 73-74 __ _______________
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Note: All source codes are placed in one record using record key *AR00500. Corresponding source code descriptions are placed in separate records. For example, the description for source code 10 is 'Cash Receipt' and is entered in columns 11-26 of a separate control record with a key of *AR00510. |
Enter "Source Codes" in columns 101-128 to identify the records.
BATCH DESCRIPTION BATCH DESCRIPTION
KEY COLUMNS 11 - 44 KEY COLUMNS 11 - 44
*GL00901 A/P computer checks
*GL00902 A/P hand checks
*GL00903 Payroll journal entries
*GL00904 Billing journal entries - LOE
*GL00905 Billing journal entries - A/R
*GL00906 Cash receipts
*GL00907 Revenue checks
*GL00908 Revenue minimum pay and suspense
*GL00909 Gas production tax payable
*GL00910 Revenue income Distribution
*GL00911 Oil production tax payable
*GL00912 Transfer drilling expense to DHC
*GL00913 Cleared leases from RAESUM 230/235
*GL00914 Volume allocation-operating cost
*GL00915 Generate dividend checks
*GL00916 Billing adjustment
*GL00917 Lease records rental checks
*GL00918 Lease records A/R
*GL00919 Billing suspense detail
*GL00920 Overhead and Pumping Journal
*GL00921 Allocatable Lease Billing
*GL00922 Finance Charge Income
*GL00923 Lease use and production tax
*GL00925 Lease Records Rental Checks (Prospect Level)
*GL00926 Lease Records Affiliated Companies Edit (Property Level)
*GL00927 Lease Records Affiliated Companies Edit (Prospect Level)
*GL00928 Reserved
*GL00929 Reserved
*GL00930 RAESUM reversal edit
*GL00931 RAESUM transfer edit
*GL00932 Accumulated Depletion
*GL00933 Revenue Intercompany edit
*GL00934 Depletion Edit
*GL00935 Depreciation edit
*GL00936 JIB Accrual
*GL00999 A/P balance Fwd for new year
The descriptions are for system generated batches and print on the Accounting Recap Report.
Enter "System Batch" in columns 101-128 of each record to identify the records on listings.
Key *0000020
COLUMN WORK STATION COLUMN DEFAULT
FROM-TO ID FROM-TO PRINTER ID
1. 10-11
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60-61
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2. 12-13
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62-63
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3. 14-15
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64-65
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4. 16-17
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66-67
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5. 18-19
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68-69
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6. 20-21
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70-71
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7. 22-23
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72-73
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8. 24-25
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74-75
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9. 26-27
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76-77
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10. 28-29
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78-79
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11. 30-31
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80-81
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12. 32-33
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82-83
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13. 34-35
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84-85
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14. 36-37
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86-87
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15. 38-39
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88-89
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16. 40-41
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90-91
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17. 42-43
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92-93
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18. 44-45
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94-95
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19. 46-47
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96-97
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20. 48-49
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98-99
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21. 50-51
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100-101
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22. 52-53
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102-103
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23. 54-55
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104-105
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24. 56-57
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106-107
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25. 58-59
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108-109
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COLUMN
FROM-TO
110-111 __ Days
The Report Date that is automatically displayed on the Date and Printer Information Screen is controlled by the number of days entered. If 00 is entered, the default report date is the current date. If a positive number of days are entered, the Default Report Date is the Ending Date two months prior unless the Current Day is greater than the Days entered. If the Current Day is greater, the Default Report Date is Last Month's Ending Date.
Examples : #Days
Current
Default
Date Date
00 09/16/82 08/31/82
05 09/04/82 07/31/82
05 09/06/82 08/31/82
112-113 __ Page Length
Enter "Defaults" in columns 120-128 to identify the record on listing.
Key ********
COLUMN
FROM-TO DATA EXPLANATION
11-11
Y/N
Accounts Payable Option
if “N” then A/P G/L# will not plug “00000” to CO/DV/BR
12-12 Y/N Accounts Receivable Option
if “N” then A/R G/L# will not plug “00000” to CO/DV/BR
13-13 Y/N Cash Option
if “N” then Cash G/L# will not plug “00000” to CO/DV/BR
14-14 _ Joint Interest Billing Application - Blank = Not installed, Y = Installed
15-17 332 Enter 332
18-18 _ Location of the first significant digit in the general ledger account number that separates balance sheet and P&L accounts. If the normal 7 digit account number is used, enter 1.
19-19 _ High order digit of first P&L account number
For example :
100-0000 Balance sheet
200-0000 Balance sheet
300-0000 Balance sheet
400-0000 Balance sheet
500-0000 P&L accounts
600-0000 P&L accounts
700-0000 P&L accounts
The high order digit of account 500-0000 is 5.
20-20 Y/N If yes, then the following fields will not be required on accounting edits:
source code 10: invoice, invoice date, voucher, deposit #.
source code 20: invoice, invoice date, voucher.
source code 50: due date
21-100 Reserved
Enter "Options" in columns 101-128 to identify the record on listings.
Key *0000001
Function: These accounts define the accounts recievable accounts for balancing purposes. Also, the accounts are posted to the OUTS file for all companies. The OUTS (outstanding) file contains A/R records used in processing statements. If you wish to not produce statements for some companies, then the option to omit receivable records should be set to yes in the company identification master.
General Ledger Accounts : (Max of 12)
COLUMN G/L ACCOUNT
FROM-TO PRIMARY SUB
1. 11-17 ___ ____
2. 18-24 ___ ____
3. 25-31 ___ ____
4. 32-38 ___ ____
5. 39-45 ___ ____
6. 46-52 ___ ____
7. 53-59 ___ ____
8. 60-66 ___ ____
9. 67-73 ___ ____
10. 74-80 ___ ____
11. 81-87 ___ ____
12. 88-94 ___ ____
13. 95-98 .____ Interest Rate for interest calculation of delinquent accounts
Enter "A/R Accts" in columns 101-128 to identify the record on listings.
* If the Joint Interest Billing Application is installed, the first account must be the joint interest accounts receivable account.
These accounts are posted to the OUTS file for all companies.
Key *0000002
General Ledger Accounts : (Max of 12)
COLUMN
G/L ACCOUNT
FROM-TO
PRIMARY
SUB
1. 11-17
___ ____
2. 18-24
___ ____
3. 25-31
___ ____
4. 32-38
___ ____
5. 39-45
___ ____
6. 46-52
___ ____
7. 53-59
___ ____
8. 60-66
___ ____
9. 67-73
___ ____
10. 74-80
___ ____
11. 81-87
___ ____
12. 88-94
___ ____
Enter "A/P ACCTS" in columns 101-128 to identify the record on listings.
*If the Joint Interest Billing Application is installed, the first account must be the joint interest accounts payable account.
These accounts are posted to the OUTS file for all companies.
Key *0000006
General Ledger Accounts : (Max of 12)
COLUMN
G/L ACCOUNT
FROM-TO
PRIMARY
SUB
1. 11-17
___ ____
2. 18-24
___ ____
3. 25-31
___ ____
4. 32-38
___ ____
5. 39-45
___ ____
6. 46-52
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7. 53-59
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8. 60-66
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9. 67-73
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10. 74-80
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11. 81-87
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12. 88-94
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Enter "Cash Accts" in columns 101-128 to identify the record on listing.
Function: These primary accounts will require a lease number in transactions which will be validated against the lease master records.
Key *0000016
General Ledger Primary Accounts : (Max of 30)
COLUMN
G/L Primary
COLUMN
G/L Primary
FROM-TO
ACCOUNT
FROM-TO
ACCOUNT
1. 11-13
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2. 14-16
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3. 17-19
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4. 20-22
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5. 23-25
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6. 26-28
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7. 29-31
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8. 32-34
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9. 35-37
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10. 38-40
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11. 41-43
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12. 44-46
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13. 47-49
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14. 50-52
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15. 53-55
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16. 56-58
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17. 59-61
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18. 62-64
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19. 65-67
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20. 68-70
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21. 71-73
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22. 74-76
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23. 77-79
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24. 80-82
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25. 83-85
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26. 86-88
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27. 89-91
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28. 92-94
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29. 95-97
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30. 98-100
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Enter "LEASE NUMBER ACCTS" in columns 101-128 to identify the record on listings.
Function: The primary accounts will require a name and address # in transactions which will be validated against name and address masters.
Key *0000017
General Ledger Primary Accounts : (Max of 30)
COLUMN
G/L Primary
COLUMN
G/L Primary
FROM-TO
ACCOUNT
FROM-TO
ACCOUNT
1. 11-13
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2. 14-16
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3. 17-19
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4. 20-22
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5. 23-25
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6. 26-28
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7. 29-31
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8. 32-34
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9. 35-37
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10. 38-40
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11. 41-43
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12. 44-46
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13. 47-49
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14. 50-52
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15. 53-55
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16. 56-58
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17. 59-61
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18. 62-64
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19. 65-67
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20. 68-70
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21. 71-73
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22. 74-76
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23. 77-79
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24. 80-82
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25. 83-85
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26. 86-88
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27. 89-91
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28. 92-94
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29. 95-97
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30. 98-100
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Enter "N/A ACCTS" in columns 101-128 to identify the record on listings.
Function: These primary accounts define which transactions are to be posted to the RAESUM accounts. Only the net amount will be posted.
Key *0000013
General Ledger Primary Accounts : (Max of 30)
COLUMN
G/L Primary
COLUMN
G/L Primary
FROM-TO
ACCOUNT
FROM-TO
ACCOUNT
1. 11-13
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2. 14-16
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3. 17-19
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4. 20-22
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5. 23-25
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6. 26-28
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7. 29-31
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8. 32-34
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9. 35-37
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10. 38-40
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11. 41-43
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12. 44-46
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13. 47-49
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14. 50-52
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15. 53-55
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16. 56-58
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17. 59-61
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18. 62-64
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19. 65-67
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20. 68-70
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21. 71-73
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22. 74-76
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23. 77-79
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24. 80-82
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25. 83-85
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26. 86-88
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27. 89-91
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28. 92-94
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29. 95-97
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30. 98-100
___
Enter "NET ACCTS" in columns 101-128 to identify the record on listings.
Function: These primary accounts define which transactions are to be posted to the RAESUM accounts. Only the gross amount will be posted.
Key *0000014
General Ledger Primary Accounts : (Max of 30)
COLUMN
G/L Primary
COLUMN
G/L Primary
FROM-TO
ACCOUNTS FROM-TO
ACCOUNTS
1. 11-13
___
2. 14-16
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3. 17-19
___
4. 20-22
___
5. 23-25
___
6. 26-28
___
7. 29-31
___
8. 32-34
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9. 35-37
___
10. 38-40
___
11. 41-43
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12. 44-46
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13. 47-49
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14. 50-52
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15. 53-55
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16. 56-58
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17. 59-61
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18. 62-64
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19. 65-67
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20. 68-70
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21. 71-73
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22. 74-76
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23. 77-79
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24. 80-82
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25. 83-85
___
26. 86-88
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27. 89-91
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28. 92-94
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29. 95-97
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30. 98-100
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31. Enter "GROSS ACCTS" in columns 101-128 to identify the report on listings.
Key *0000025
General Ledger Primary Accounts : (Max of 30)
COLUMN G/L Primary COLUMN
G/L Primary
FROM-TO ACCOUNTS
FROM-TO
ACCOUNTS
1.
11-13
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2.
14-16
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3.
17-19
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4.
20-22
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5.
23-25
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6.
26-28
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7.
29-31
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8.
32-34
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9.
35-37
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10.
38-40
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11.
41-43
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12.
44-46
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13.
47-49
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14.
50-52
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15.
53-55
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16.
56-58
___
17.
59-61
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18.
62-64
___
19.
65-67
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20.
68-70
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21.
71-73
___
22.
74-76
___
23.
77-79
___
24.
80-82
___
25.
83-85
___
26.
86-88
___
27.
89-91
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28.
92-94
___
29.
95-97
___
30.
98-100
___
Enter "AFE ACCTS" in columns 101-128 to identify the report on listings.
Key *OAAAAB _ -Type code of AFE as follows:
(
10 - 41 ) Description By Type
1. Lease Acquisition
2. Geological/Geophysical
3. Drilling/Completion
4. Equipment/Facilities
5. Plug and Abandon
6. Recompletion
7. Workover
8. Supplement
9. Contract Drilling
10. General
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Note: Can only enter one (1) type code & description per control record. |
Key *0000026
Function: These accounts allow the computer to override or “plug” a ‘00000’ to these accounts even if the key operator entered a division/branch # in the CO/DV/BR field. You might use this to prevent keying errors on A/R, A/P, and cash accounts.
General Ledger Primary Accounts : (Max of 30)
COLUMN G/L Primary COLUMN
G/L Primary
FROM-TO ACCOUNTS
FROM-TO
ACCOUNTS
1.
11-13
___
2.
14-16
___
3.
17-19
___
4.
20-22
___
5.
23-25
___
6.
26-28
___
7.
29-31
___
8.
32-34
___
9.
35-37
___
10.
38-40
___
11.
41-43
___
12.
44-46
___
13.
47-49
___
14.
50-52
___
15.
53-55
___
16.
56-58
___
17.
59-61
___
18.
62-64
___
19.
65-67
___
20.
68-70
___
21.
71-73
___
22.
74-76
___
23.
77-79
___
24.
80-82
___
25.
83-85
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26.
86-88
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27.
89-91
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28.
92-94
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29.
95-97
___
30.
98-100
___
Enter "PLUG DV/BR#' in columns 101-128 to identify the report on listings.
Function: To define the currency conversion for companies and G/L accounts.
Key *0000027
1. 11-12
__
Primary Co# (Company to which conversion rates are applied
2. 13-14
__
Secondary Co# (Shadow company)
3. 15-21
_______ Cash G/L# for
primary co#
4. 22-28
_______ Cash G/L# for
secondary co#
5. 29-35
_______ Cash conversion
G/L# - Manual
6. 36-42
_______ Clearing
conversion for G/L# - Automatic
Example:
100-0100
Canadian
100-0200
US
100-0400
Manual
100-0500
Automatic
Enter “Currency Conversion” in Cols 101-128
Function: To define the G/L accounts which should not have DV/BR of “00000” plugged.
Key *0000028
General Ledger Accounts : (Max of 12)
COLUMN
G/L ACCOUNT
FROM-TO PRIMARY
SUB
1. 11-17 ___ ____
2. 18-24 ___ ____
3. 25-31 ___ ____
4. 32-38 ___ ____
5. 39-45 ___ ____
6. 46-52 ___ ____
7. 53-59 ___ ____
8. 60-66 ___ ____
9. 67-73 ___ ____
10. 74-80 ___ ____
11. 81-87 ___ ____
12. 88-94 ___ ____
Enter "Omit plug of “00000” to Cash G/L" in columns 101-128 to identify the record on listing.
Function: Used to set up a company for billing out or allocating all overhead charges to other related entities.
Key *0000029
General Ledger Accounts : (Max of 12)
COLUMN
FROM-TO
DATA
1. 11-17
_______ Overhead
CO/DV/BR#
All accounts to this CO/DV/BR will be billed except
for the following accounts in Cols 18-94
Eleven
accounts in Cols 18-94 Do not bill these accounts
COLUMN
G/L ACCOUNT
FROM-TO
PRIMARY SUB
2. 18-24
___ ____
3. 25-31
___ ____
4. 32-38
___ ____
5. 39-45
___ ____
6. 46-52
___ ____
7. 53-59
___ ____
8. 60-66
___ ____
9. 67-73
___ ____
10. 74-80
___ ____
11. 81-87
___ ____
12. 88-94
___ ____
Enter "OH CO/DV/BR Billing" in columns 101-128 to identify the record on listing.
Function: Used to set up user defined 1099 codes.
Ex:
A=Non-employee compensation - 1099 MISC
R=Rents - 1099 MISC
T=Prizes, awards, travel - 1099 MISC
Key *GLAAAA_ where _ is the character code
COLUMN
FROM-TO
DATA
1.
10-11
Box # on the 1099
form. Prints on the notice and is used in the IRS-BBS
file.
2.
12-43
Description of Box # and 1099 code.
3.
44-67
Not used
4.
68-68
Index of the Box #. IMPORTANT! Used in the
IRP-BBS file. Can be 1 through 7.
1=rents
2=royalties
3=other income
4=federal income tax withheld
5=fishing boat proceeds
6=medical and health care payments
7=non-employee compensation
8=substitute payments
9=excess golden parachute payments
Enter "1099 control record" in columns 101-128 to identify the record on listing.
Function: Provide IRP-BBS with data for the Transmitter “T” record
Key *GLAAABA
COLUMN
FROM-TO
DATA
1.
10-18
Transmitters Tax Identification number
2.
19-58
Transmitter name
3.
59-88
Name of contact person
4.
89-98
Contact phone
(no punctuation)
Enter "1099 transmitter record" in columns 101-128 to identify the record on listing.
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|
Cliff Buchanan - 915-550-3302 |
