- Email: [email protected]
Financial statements for year ended 30 June 1995
AUSTRALIANCOLLEGE OF MIDWIVES INCORPORATED
Australian College of Midwives Incorporated STATEMENT OF ASSETS AND LIABILITIES AS AT 3OJUNE, 1995
CONSOLIDATED INCOME & EXPENDITURE STATEMENT FOR THE 12 MONTHS ENDED 30JUNE, 1995 1994 $
1995 $
INCOME Capitation Fees Conference Profit Education Activities Fees - Distant Learning Fellowship Fee Government Grants IPM Accreditation IPM Re-Accreditation Interest Journal Advertising Journal Subscriptions New Member Folders Other - Hire of Room Other - RACOG Other Perineal Book Sales Repayment Sales - Other Sales - Stationery Seminar
TOTALINCOME
102,530.00 51,958.07 15,215.00 --11,669.00 2,040.00 16,452.00 6,610.00 3,023.00 5,427.00 --24.00 6,078.00 1,536.00 3,963.00 ---
226,525.00
107,205.00 7,381.00 7,442.00 3,975.00 3,685.00 -600.00 1,050.00 23,354.00 6,000.00 3,976.00 8,265.00 30.00 1,911.00 25.00 5,497.00 2,059.00 1,556.00 140.00 6,425.00
190,576.OO
EXPENDITURE Accommod. - Dist. Learning Accreditation Book Audit Fees Bang Charges Computer Depreciation Education Conference Electricity Executive Accommodation Executive Travel Grants - Scholarship Fund Insurance - Office & Delegate Interest Journal Legal Library/Journals Markers Fees Membership Fees Office Supplies Parking Petty Cash Postage Refund Rent Registration Fees Salaries Sale of Books - repayment Secretarial Seminar Stationery/Printing Superannuation Telephone and Fax Travel University Venue Hire Video Hire WorkCover Workshop Fee
TOTALEXPENDITURE TRANSFERTOACCUMULATED FUNDS
DECEMBER 1995
412.00 -2,125.00 806.00 1,000.00 4,415.00 ---11,333.00 4,000.00 1,075.00 2.00 27,253.00 1,499.00 273.00 -4,817.00 2,072.00 -400.00 1,595.00 -15,675.00 165.00 74,257.00 4,104.00 --8,489.00 2,202.00 2,453.00 2,556.00 18,000.00 1,670.00 -562.00 --
223.00 200.00 2,220.00 788.00 -4,409.00 7,010.00 1,151.00 2,400.00 12,080.00 3,000.00 1,076.00 -26,324.00 76.00 430.00 25.00 5,394.00 2,027.00 55.00 500.00 1,481.00 675.00 10,833.00 -86,201.00 2,540.00 794.00 2,292.00 10,185.00 3,783.00 2,209.00 977.00 -900.00 10.00 811.00 75.00
193,210.OO
193.154.OO
33,315.00
(2,578.00)
1994 $
1995 $
379,407.00 -33,315.00 474.00
413,196.00 1,017.00 (2,578.00)
MEMBERS'FUNDS Opening balance as at 1 July 1994 Adjustment to Prior Year Surplus Add Surplus (Deficit) for Year Add Transfer from Journal A/c
TOTALMEMBERS'FUNDS
413,196.O0
-411,635.OO
25,964.00 -45.00 43.00
23,589.00 389.00 110.00 --
26,052.00
24,088.00
102,691.00 110,000.00 33,000.00 2,000.00 55,525.00 10,000.00 67,000.00
98,213.00 110,000.00 33,000.00 2,000.00 58,303.00 10,000.00 67,000.00
380,216.00
378,516.00
406,268.00
402,606.00
16,585.00 5,732.00
26,418.00 10,141.00
Represented by.. CURRENTASSETS Cash at Bank Debtors Petty Cash - Imprest Tax File No. W/Holding Tax
Investments C'wealth Cash Mgmt A/c C'wealth Bank of Australia C'wealth Bank of Australia C'wealth Bank of Australia AEFC General Account Westpac Mortgage Trust C'wealth Term Deposit
TOTALCURRENTASSETS NON-CURRENTASSETS Fixtures and Fittings Less Accumulated Depreciation
TOTALASSETS
10,853.00
16,277.00
417,121.00
418,883.OO
2,000.00 1,925.00
1,000.00 6,248.00
LESSLIABILITIES CURRENTLIABILITIES Loan South Australia Branch Sundry Creditors
7,248.00
TOTALLIABILITIES NETASSETS
ACMIJOURNAL
7,248.00 413,196.O0
411,635.00
PAGE 17
AUSTRALIANCOLLEGEOF MIDWIVESINCORPORATED
Australian College of Midwives Incorporated INCOME AND EXPENDITURE STATEMENT FOR GENERAL ACCOUNT AS AT 3OJUNE, 1995
STATEMENT OF ASSETSANDUABILITIES FOR GENERAL ACCOUNT ASAT 30JUNE, 1995
1994 $
1995 $
102,530.00 51,958.00 15,215.00 -11,669.00 7,447.00 -2,040.00 6,610.00
107,205.00 7,381.00 7,442.00 3,685.00 -12,876.00 600.00 1,050.00 6,000.00
3,023.00 5,427.00 --1,536.00 24. O0 -6,078.00 3,963.00 ---
3,976.00 8,265.00 30.00 1,911.00 -25.00 2,059.00 5,497.00 1,556.00 140.00 6,425.00
217,520.OO
176,123.OO
INCOME Capitation Fees Conference Surplus Education Conf/Activ Fellowship Fee Government Grants Interest IPM Accreditation IPM Re-Accreditation Journal Advertising Journal Subscriptions New Member Folders Other - Hire of Room Other - RACOG Other - Reimburs of Travel Other Repayment Sales - PR Books Sales - Other Sales - Stationery Seminar TOTAL INCOME EXPENDITURE Accreditation Book Audit Fees Bank Charges Depreciation Education Conference
Opening balance as at 1 July 1994 Adjustment to Prior Year Surplus Add Surplus (Deficit) for Year
Less Transfer to Scholarship Account Transfer to Journal Account TOTAL MEMBERS' FUNDS
CURRENTASSETS Cash at Bank - General A/c Cash at Bank - Administration Debtors Petty Cash - Imprest Tax File No. W/Holding Tax
1,151.00 2,400.00
TOTAL CURRENT ASSETS
11,333.00 1,075.00 27,253.00 --
12,080.00 1,076.00 26,324.00 76.00
Library/Journals Membership Fees Office Supplies
273.00 4,817.00 2,072. O0
-5,394.00 941.00
TOTAL ASSETS
Parking Postage
-1,595.00
55.00 1,481.00
LESS LIABILITIES
15,675.00 165.00 53,530.00 4,104.00
10,833.00 -66,210.00 2,540.00
Seminar Stationery & Printing
-7,925.00
2,292.00 4,725.00
Superannuation Telephone & Fax Venue Hire Video Hire WorkCover Workshop Fee
1,604.00 2,225.00 1,670.00 --562.00
3,007.00 2,029.00 900.00 10.00 733.00 75.00
142,938.OO
157,808.OO
75,582.00
18,315.OO
PAGE18
201,112.00
209,918.00
(10,000.00) 474.00 9,526.00
---
191,586.OO
209,918.OO
10,969.00 2,122.00 -45.00 43.00
3,763.00 121.00 389.00 110.00 -4,383.00
---P
TOTALEXPENDITURE TRANSFERTO ACCUMULATED FUNDS
191,586.00 17.00 18,315.00
Investments C'wealth Cash Mgmt A/c AEFC General Account Westpac Mortgage Trust C'wealth Term Deposit
Rent Registration Fees Salaries Sale of Books - Repayment
126,530.00 -74,582.00
Representedby:
200.00 2,220.00 695.00 3,351.00 7,010.00
Executive Travel Insurance - Office & Delegate Journal Legal
1995 $
MEMBERS'FUNDS
-2,125.00 520.00 4,415.00 --
Electricity Executive Accommodation
1994 $
ACMIJOURNAL
38,954.00 55,525.00 10,000.00 67,000.00 171,479.00
64,976.00 58,303.00 10,000.00 67,000.00 200,279.00
184,658.OO
204,662.00
16,585.00 5,732.00
19,798.00 9,083.00
10,853.00 195,511.OO
215,377.OO
2,000.00 1,925.00
1,000.00 4,459.00
NON-CURRENTASSETS Fixtures and Fittings Less Accumulated Depreciation
10,715.00
CURRENTLIABILITIES Loan South Australia Branch Sundry Creditors
5,459.00 5,459.00
TOTAL LIABILITIES NET ASSETS
191,586.OO
209,918.OO
DECEMBER1995
AUSTRALIANCOLLEGEOF MIDWIVESINCORPORATED
Australian
College
of Midwives
STATEMENTOF ASSETSAND LIABILITIES FOR SCHOLARSHIPACCOUNTAS AT 30 JUNE, 1995
MEMBERS' FUNDS Opening Balance as at 1 July 1994 Add Surplus/(neficit) for year Transfer from General Account
STATEMENTOFASSETSANDLIABILITIESFOR DISTANCELEARNINGACCOUNTASAT 3OJUNE,1995
1994 $
1995 $
1994 $
144,365.00 1,771.00 10,000.00
156,136.00 2,767.00 -2,767.00
TOTAL FUNDS ASAT 3OJUNE 1995
156,136.OO
158,903.OO
FUNDS AND INVESTMENTS - - TERM DEPOSITS Cwealth Bank of Australia C'wealth Bank of Australia C'wealth Bank of Australia
11,136.00
108,512.00 -(43,038.00)
110,000.00 33,000.00 2,000.00
156,136.OO
CURRENTASSETS Cash at Bank FUNDS AND INVESTMENTS - - TERM DEPOSITS C'wealth Bank Cash Mgmt A/c
13,903.00
110,000.00 33,000.00 2,000.00 145,000.00 158,903.OO
65,474.00 1,000.00 (23,660.00)
65,474.00
42,814.O0
1,737.00
5,801.00
63,737.00 65,474.00
33,239.00 39,040.00
---
6,620.00 (1,058.00)
65,474.00
5,562.00 44,602.00
-65,474.00
1,788.00 42,814.O0
NON-CURRENTASSETS Fixtures and Fittings Less Accumulated Depreciation
145,000.00
TOTALASSETS
MEMBERS' FUNDS Opening Balance as at 1 July 1994 Adjustment to Prior Year Surplus Add Surplus/(neficit) for Year TOTAL FUNDS AS AT 30JUNE 1995
1995 $
Represented by:
Represented by.. CURRENT ASSETS CashatBank
Incorporated
TOTAL ASSETS CURRENTLIABILITIES SundryC~dimrs NETASSETS
INCOMEAND EXPENDITURESTATEMENTFOR DISTANCE LEARNINGACCOUNTAS AT 3D JUNE, 1995 1994 $ INCOME Bank Interest Fees
INCOMEAND EXPENDITURESTATEMENT FOR SCHOLARSHIPACCOUNT AS AT 3D JUNE, 1995 1994 $ INCOME BankIn~rest
1995 $
6,062.00
7,658.00
6,062.00
7,658.00
-22.00 4,000.00 ---269.00
90.00 15.00 3,000.00 100.00 224.00 794.00 668.00
TOTAL EXPENDITURE
4,291.OO
4,891.OO
TRANSFER TO ACCUMULATED FUNDS
1,771.O0
2,767.OO
LESS EXPENDITURE Accommodation Bank Charges Grants Petty Cash Office Supplies Secretarial Travel
DECEMBER1995
LESS EXPENDITURE Accommodation Bank Charges Computer Depreciation Interest Legal Library/Journals Markers Fees Petty Cash Office Supplies Refund Salaries Stationery Superannuation Telephone & Fax Travel University WorkCover TOTAL EXPENDITURE TRANSFER TO ACCUMULATED FUNDS ACM1JOURNAL
1995 $
2,943.00 --
2,821.00 3,975.00
2,943.00
6,796.00
412.00 264.00 1,000.00 -2.00 1,499.00 --400.00 --20,727.00 564.00 598.00 228.00 2,287.00 18,000.00 -45,981.OO
133.00 80.00 -1,058.00 --430.00 25.00 400.00 862.00 675.00 19,991.00 5,460.00 776.00 180.00 309.00 -78.00 30,456.00
(43,037.00)
(23,660.00) PAGE 1.9
Australian College of Midwives Incorporated STATEMENT OF ASSETS AND LIABILITIES AS AT 3OJUNE, 1995
CONSOLIDATED INCOME & EXPENDITURE STATEMENT FOR THE 12 MONTHS ENDED 30JUNE, 1995 1994 $
1995 $
INCOME Capitation Fees Conference Profit Education Activities Fees - Distant Learning Fellowship Fee Government Grants IPM Accreditation IPM Re-Accreditation Interest Journal Advertising Journal Subscriptions New Member Folders Other - Hire of Room Other - RACOG Other Perineal Book Sales Repayment Sales - Other Sales - Stationery Seminar
TOTALINCOME
102,530.00 51,958.07 15,215.00 --11,669.00 2,040.00 16,452.00 6,610.00 3,023.00 5,427.00 --24.00 6,078.00 1,536.00 3,963.00 ---
226,525.00
107,205.00 7,381.00 7,442.00 3,975.00 3,685.00 -600.00 1,050.00 23,354.00 6,000.00 3,976.00 8,265.00 30.00 1,911.00 25.00 5,497.00 2,059.00 1,556.00 140.00 6,425.00
190,576.OO
EXPENDITURE Accommod. - Dist. Learning Accreditation Book Audit Fees Bang Charges Computer Depreciation Education Conference Electricity Executive Accommodation Executive Travel Grants - Scholarship Fund Insurance - Office & Delegate Interest Journal Legal Library/Journals Markers Fees Membership Fees Office Supplies Parking Petty Cash Postage Refund Rent Registration Fees Salaries Sale of Books - repayment Secretarial Seminar Stationery/Printing Superannuation Telephone and Fax Travel University Venue Hire Video Hire WorkCover Workshop Fee
TOTALEXPENDITURE TRANSFERTOACCUMULATED FUNDS
DECEMBER 1995
412.00 -2,125.00 806.00 1,000.00 4,415.00 ---11,333.00 4,000.00 1,075.00 2.00 27,253.00 1,499.00 273.00 -4,817.00 2,072.00 -400.00 1,595.00 -15,675.00 165.00 74,257.00 4,104.00 --8,489.00 2,202.00 2,453.00 2,556.00 18,000.00 1,670.00 -562.00 --
223.00 200.00 2,220.00 788.00 -4,409.00 7,010.00 1,151.00 2,400.00 12,080.00 3,000.00 1,076.00 -26,324.00 76.00 430.00 25.00 5,394.00 2,027.00 55.00 500.00 1,481.00 675.00 10,833.00 -86,201.00 2,540.00 794.00 2,292.00 10,185.00 3,783.00 2,209.00 977.00 -900.00 10.00 811.00 75.00
193,210.OO
193.154.OO
33,315.00
(2,578.00)
1994 $
1995 $
379,407.00 -33,315.00 474.00
413,196.00 1,017.00 (2,578.00)
MEMBERS'FUNDS Opening balance as at 1 July 1994 Adjustment to Prior Year Surplus Add Surplus (Deficit) for Year Add Transfer from Journal A/c
TOTALMEMBERS'FUNDS
413,196.O0
-411,635.OO
25,964.00 -45.00 43.00
23,589.00 389.00 110.00 --
26,052.00
24,088.00
102,691.00 110,000.00 33,000.00 2,000.00 55,525.00 10,000.00 67,000.00
98,213.00 110,000.00 33,000.00 2,000.00 58,303.00 10,000.00 67,000.00
380,216.00
378,516.00
406,268.00
402,606.00
16,585.00 5,732.00
26,418.00 10,141.00
Represented by.. CURRENTASSETS Cash at Bank Debtors Petty Cash - Imprest Tax File No. W/Holding Tax
Investments C'wealth Cash Mgmt A/c C'wealth Bank of Australia C'wealth Bank of Australia C'wealth Bank of Australia AEFC General Account Westpac Mortgage Trust C'wealth Term Deposit
TOTALCURRENTASSETS NON-CURRENTASSETS Fixtures and Fittings Less Accumulated Depreciation
TOTALASSETS
10,853.00
16,277.00
417,121.00
418,883.OO
2,000.00 1,925.00
1,000.00 6,248.00
LESSLIABILITIES CURRENTLIABILITIES Loan South Australia Branch Sundry Creditors
7,248.00
TOTALLIABILITIES NETASSETS
ACMIJOURNAL
7,248.00 413,196.O0
411,635.00
PAGE 17
AUSTRALIANCOLLEGEOF MIDWIVESINCORPORATED
Australian College of Midwives Incorporated INCOME AND EXPENDITURE STATEMENT FOR GENERAL ACCOUNT AS AT 3OJUNE, 1995
STATEMENT OF ASSETSANDUABILITIES FOR GENERAL ACCOUNT ASAT 30JUNE, 1995
1994 $
1995 $
102,530.00 51,958.00 15,215.00 -11,669.00 7,447.00 -2,040.00 6,610.00
107,205.00 7,381.00 7,442.00 3,685.00 -12,876.00 600.00 1,050.00 6,000.00
3,023.00 5,427.00 --1,536.00 24. O0 -6,078.00 3,963.00 ---
3,976.00 8,265.00 30.00 1,911.00 -25.00 2,059.00 5,497.00 1,556.00 140.00 6,425.00
217,520.OO
176,123.OO
INCOME Capitation Fees Conference Surplus Education Conf/Activ Fellowship Fee Government Grants Interest IPM Accreditation IPM Re-Accreditation Journal Advertising Journal Subscriptions New Member Folders Other - Hire of Room Other - RACOG Other - Reimburs of Travel Other Repayment Sales - PR Books Sales - Other Sales - Stationery Seminar TOTAL INCOME EXPENDITURE Accreditation Book Audit Fees Bank Charges Depreciation Education Conference
Opening balance as at 1 July 1994 Adjustment to Prior Year Surplus Add Surplus (Deficit) for Year
Less Transfer to Scholarship Account Transfer to Journal Account TOTAL MEMBERS' FUNDS
CURRENTASSETS Cash at Bank - General A/c Cash at Bank - Administration Debtors Petty Cash - Imprest Tax File No. W/Holding Tax
1,151.00 2,400.00
TOTAL CURRENT ASSETS
11,333.00 1,075.00 27,253.00 --
12,080.00 1,076.00 26,324.00 76.00
Library/Journals Membership Fees Office Supplies
273.00 4,817.00 2,072. O0
-5,394.00 941.00
TOTAL ASSETS
Parking Postage
-1,595.00
55.00 1,481.00
LESS LIABILITIES
15,675.00 165.00 53,530.00 4,104.00
10,833.00 -66,210.00 2,540.00
Seminar Stationery & Printing
-7,925.00
2,292.00 4,725.00
Superannuation Telephone & Fax Venue Hire Video Hire WorkCover Workshop Fee
1,604.00 2,225.00 1,670.00 --562.00
3,007.00 2,029.00 900.00 10.00 733.00 75.00
142,938.OO
157,808.OO
75,582.00
18,315.OO
PAGE18
201,112.00
209,918.00
(10,000.00) 474.00 9,526.00
---
191,586.OO
209,918.OO
10,969.00 2,122.00 -45.00 43.00
3,763.00 121.00 389.00 110.00 -4,383.00
---P
TOTALEXPENDITURE TRANSFERTO ACCUMULATED FUNDS
191,586.00 17.00 18,315.00
Investments C'wealth Cash Mgmt A/c AEFC General Account Westpac Mortgage Trust C'wealth Term Deposit
Rent Registration Fees Salaries Sale of Books - Repayment
126,530.00 -74,582.00
Representedby:
200.00 2,220.00 695.00 3,351.00 7,010.00
Executive Travel Insurance - Office & Delegate Journal Legal
1995 $
MEMBERS'FUNDS
-2,125.00 520.00 4,415.00 --
Electricity Executive Accommodation
1994 $
ACMIJOURNAL
38,954.00 55,525.00 10,000.00 67,000.00 171,479.00
64,976.00 58,303.00 10,000.00 67,000.00 200,279.00
184,658.OO
204,662.00
16,585.00 5,732.00
19,798.00 9,083.00
10,853.00 195,511.OO
215,377.OO
2,000.00 1,925.00
1,000.00 4,459.00
NON-CURRENTASSETS Fixtures and Fittings Less Accumulated Depreciation
10,715.00
CURRENTLIABILITIES Loan South Australia Branch Sundry Creditors
5,459.00 5,459.00
TOTAL LIABILITIES NET ASSETS
191,586.OO
209,918.OO
DECEMBER1995
AUSTRALIANCOLLEGEOF MIDWIVESINCORPORATED
Australian
College
of Midwives
STATEMENTOF ASSETSAND LIABILITIES FOR SCHOLARSHIPACCOUNTAS AT 30 JUNE, 1995
MEMBERS' FUNDS Opening Balance as at 1 July 1994 Add Surplus/(neficit) for year Transfer from General Account
STATEMENTOFASSETSANDLIABILITIESFOR DISTANCELEARNINGACCOUNTASAT 3OJUNE,1995
1994 $
1995 $
1994 $
144,365.00 1,771.00 10,000.00
156,136.00 2,767.00 -2,767.00
TOTAL FUNDS ASAT 3OJUNE 1995
156,136.OO
158,903.OO
FUNDS AND INVESTMENTS - - TERM DEPOSITS Cwealth Bank of Australia C'wealth Bank of Australia C'wealth Bank of Australia
11,136.00
108,512.00 -(43,038.00)
110,000.00 33,000.00 2,000.00
156,136.OO
CURRENTASSETS Cash at Bank FUNDS AND INVESTMENTS - - TERM DEPOSITS C'wealth Bank Cash Mgmt A/c
13,903.00
110,000.00 33,000.00 2,000.00 145,000.00 158,903.OO
65,474.00 1,000.00 (23,660.00)
65,474.00
42,814.O0
1,737.00
5,801.00
63,737.00 65,474.00
33,239.00 39,040.00
---
6,620.00 (1,058.00)
65,474.00
5,562.00 44,602.00
-65,474.00
1,788.00 42,814.O0
NON-CURRENTASSETS Fixtures and Fittings Less Accumulated Depreciation
145,000.00
TOTALASSETS
MEMBERS' FUNDS Opening Balance as at 1 July 1994 Adjustment to Prior Year Surplus Add Surplus/(neficit) for Year TOTAL FUNDS AS AT 30JUNE 1995
1995 $
Represented by:
Represented by.. CURRENT ASSETS CashatBank
Incorporated
TOTAL ASSETS CURRENTLIABILITIES SundryC~dimrs NETASSETS
INCOMEAND EXPENDITURESTATEMENTFOR DISTANCE LEARNINGACCOUNTAS AT 3D JUNE, 1995 1994 $ INCOME Bank Interest Fees
INCOMEAND EXPENDITURESTATEMENT FOR SCHOLARSHIPACCOUNT AS AT 3D JUNE, 1995 1994 $ INCOME BankIn~rest
1995 $
6,062.00
7,658.00
6,062.00
7,658.00
-22.00 4,000.00 ---269.00
90.00 15.00 3,000.00 100.00 224.00 794.00 668.00
TOTAL EXPENDITURE
4,291.OO
4,891.OO
TRANSFER TO ACCUMULATED FUNDS
1,771.O0
2,767.OO
LESS EXPENDITURE Accommodation Bank Charges Grants Petty Cash Office Supplies Secretarial Travel
DECEMBER1995
LESS EXPENDITURE Accommodation Bank Charges Computer Depreciation Interest Legal Library/Journals Markers Fees Petty Cash Office Supplies Refund Salaries Stationery Superannuation Telephone & Fax Travel University WorkCover TOTAL EXPENDITURE TRANSFER TO ACCUMULATED FUNDS ACM1JOURNAL
1995 $
2,943.00 --
2,821.00 3,975.00
2,943.00
6,796.00
412.00 264.00 1,000.00 -2.00 1,499.00 --400.00 --20,727.00 564.00 598.00 228.00 2,287.00 18,000.00 -45,981.OO
133.00 80.00 -1,058.00 --430.00 25.00 400.00 862.00 675.00 19,991.00 5,460.00 776.00 180.00 309.00 -78.00 30,456.00
(43,037.00)
(23,660.00) PAGE 1.9