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FEDERAL RADIO CORPORATION OF NIGERIA

LAGOS OPERATIONS, IKOYI

FEDERAL RADIO CORPORATION OF NIGERIA

LAGOS OPERATIONS

IKOYI LAGOS


GENERAL LEDGER CHART OF ACCOUNTS
SNOAccount CodeAccount NameAcct GroupAcct TypeAcct LevelControl Account
11INCOMEINCOMECONTROL1 
21202SUNDRY INCOME''CONTROL21
3120204FEES-GENERAL''CONTROL31202
412020417Contractor Registration Fees''DETAIL4120204
512020424Accreditation Fees''DETAIL4120204
612020427Tender Fees''DETAIL4120204
712020436Bill Board Advert Fees''DETAIL4120204
812020439Agency Fees''DETAIL4120204
912020448Development Levies''DETAIL4120204
1012020456Tuition Registration Exam Fees''DETAIL4120204
1112020457Affiliation Charges''DETAIL4120204
1212020458Other School Fees/Levies''DETAIL4120204
1312020465Sports/Recreational Facilities Fees''DETAIL4120204
1412020476PPP Concession Fees''DETAIL4120204
1512020478Workshop Fees''DETAIL4120204
16120206SALES - GENERAL''CONTROL31202
1712020601Sales of Journal & Publication''DETAIL4120206
18120206013Sales of ID Cards''DETAIL4120206
19120206014Sales of Stores''DETAIL4120206
2012020602Sales of Books''DETAIL4120206
2112020603Sales of ID Cards''DETAIL4120206
2212020604Sales of Stores''DETAIL4120206
2312020610Proceeds from Sales of Goods- Public Auction''DETAIL4120206
2412020611Proceeds from Sales of Govt. Vehicles''DETAIL4120206
2512020614Proceeds from Sales of Govt. Building''DETAIL4120206
2612020615Sales of Uniforms''DETAIL4120206
2712020616Sales of Forms''DETAIL4120206
2812020619Sales of Flags and Potraits''DETAIL4120206
2912020620Sales of Other Government Properties''DETAIL4120206
30120207EARNINGS-GENERAL''CONTROL31202
3112020701Earnings from Consultancy Services''DETAIL4120207
3212020702Earnings from Laboratory Services''DETAIL4120207
3312020703Earnings from Hire of Plants and Equipment''DETAIL4120207
3412020704Earnings from the use of Govt. Vehicles''DETAIL4120207
3512020705Earnings from use of Halls/Others''DETAIL4120207
3612020711Earnings from Commercial Activities''CONTROL4120207
3712020711AEarnings from Commercial Activities - Sponsored Programmes''DETAIL512020711
3812020711BEarnings from Commercial Activities - Spot Announcements''DETAIL512020711
3912020711CEarnings from Commercial Activities - Commercial News''DETAIL512020711
4012020711DEarnings From Commercial Activities - Special Features Spotlight''DETAIL512020711
4112020711EEarnings From Commercial Activities - Personal Paid Announcements''DETAIL512020711
4212020711FEarnings from Commercial Activities - Barter Sales''DETAIL512020711
4312020711GEarnings from Commercial Activities - Misc. Sales''DETAIL512020711
4412020711HEarnings from Commercial Activities - Studio booking/Non-Airtime Sales''DETAIL512020711
4512020711ICredit Sales''DETAIL512020711
4612020711JMiscellaneous Income''DETAIL5120207
4712020713Earnings from Library Services''DETAIL4120207
4812020714Earnings from ICT Services ''DETAIL4120207
4912020720Earnings from Guest Houses''DETAIL4120207
50120208RENT ON GOVERNMENT BUILDINGS-GENERAL''CONTROL31202
5112020802Rent on Federal Govt. Offices''DETAIL4120208
5212020803Rent on federal Govt. Buildings''DETAIL4120208
5312020804Rent on Conference Centers''DETAIL4120208
5412020806Recovery of Housing Scheme (Mortgage)''DETAIL4120208
55120209RENT ON LAND & OTHER-GENERAL''CONTROL31202
5612020901Rent on Fed. Govt. Land''DETAIL4120209
5712020905Lease Rental''DETAIL4120209
58120211INVESTMENT INCOME''CONTROL31202
5912021101Operating Surplus''DETAIL4120211
6012021102Dividend Received''DETAIL4120211
6112021103Other Investment Income''DETAIL4120211
62120212INTEREST EARNED''CONTROL31202
6312021201Motor Vehicles Advances (Interest)''DETAIL4120212
6412021202Bicycle Advances (Interest)''DETAIL4120212
6512021203Refurbishing Loan (Interest)''DETAIL4120212
6612021204Furniture Loan (Interest)''DETAIL4120212
6712021205Interest on Housing ''DETAIL4120212
6812021210Bank Interest''DETAIL4120212
6912021212Interest on Treasury Bills & Fixed Deposits''DETAIL4120212
70130102FOREIGN AID''CONTROL31202
7113010201Foreign Aid''DETAIL4130102
72130203DOMESTIC GRANTS''CONTROL31202
7313020301Domestic Grants''DETAIL4130203
7413020303Endowment Income''DETAIL4130203
75140CAPITAL DEVELOPMENT FUND (CDF) RECEIPTS ''CONTROL31202
7614040101Capital Subvention''DETAIL4140
7714040201Special Subvention ''DETAIL4140
78140501GAIN ON DISPOSAL OF ASSET - PPE''CONTROL3140
7914050101Gain on Disposal of Assets - PPE''DETAIL4140501
80140502GAIN ON DISPOSAL OF ASSET- INVESTMENT PROPERTY''CONTROL3140
8114050201Gain on Disposal of Asset- Investment Property''DETAIL4140502
82140503GAIN ON DISPOSAL OF ASSET - INTANGIBLE''CONTROL3140
8314050301Gain on Disposal of Asset - Intangible''DETAIL4140503
84140701EXTRA ORDINARY ITEMS''CONTROL3140
8514070101Extraordinary Items''DETAIL4140701
8614070102Unspecified Revenue''DETAIL4140701
8714070103Recoveries (Stolen & Other Funds)''DETAIL4140701
88140901GAIN ON SWAPPED SERVICES''CONTROL3140
8914090101Gain on Swapped Services Rendered''DETAIL4140901
90141001GAIN ON FOREIGN EXCHANGE''CONTROL3140
9114100101Gain on Foreign Exchange''DETAIL4141001
922EXPENDITUREEXPENDITURECONTROL1 
9321PERSONNEL COST''CONTROL22
94210101SALARIES AND WAGES''CONTROL321
9521010101Salary''DETAIL4210101
9621010102Overtime Payments''DETAIL4210101
9721010103Consolidated Revenue Fund Charged - Salaries''DETAIL4210101
982102ALLOWANCES AND SOCIAL CONTRIBUTION''CONTROL321
99210201Allowances''CONTROL42102
10021020101Non Regular Allowance ''DETAIL5210201
101210202SOCIAL CONTRIBUTIONS''CONTROL42102
10221020201NIHS FGN Contribution''DETAIL5210202
10321020202Contributory Pension (Employers)''DETAIL5210202
10421020203Group Life Insurance''DETAIL5210202
10521020205Housing Fund Contribution''DETAIL5210202
1062103SOCIAL BENEFITS''CONTROL321
107210301Social Benefits''CONTROL42103
10821030101Gratuity''DETAIL5210301
10921030102Pension''DETAIL5210301
11021030103Death Benefits''DETAIL5210301
1112202OVERHEAD COSTS''CONTROL22
112220201Travel and Transport - General''CONTROL32202
11322020101Local Travel & Transport Training''DETAIL4220201
11422020102Local Travel and Transport Others''DETAIL4220201
11522020103International Travel & Transport & Training''DETAIL4220201
11622020104International Travel & Transport Others''DETAIL4220201
117220202UTILITIES - GENERAL''CONTROL22
11822020201Electricity Charges''DETAIL3220202
11922020202Telephone Charges,''DETAIL3220202
12022020203Internet Access Charges''DETAIL3220202
12122020204Satellite Broadcasting Access Charges''DETAIL3220202
12222020205Water Rates''DETAIL3220202
12322020206Sewage Charges''DETAIL3220202
12422020207Leased Communications Line(s)''DETAIL3220202
12522020210Software Charges/Licence Renewal''DETAIL3220202
126220203MATERIALS AND SUPPLY-GENERAL''CONTROL22
12722020301Office Stationeries/Computer Consumables''DETAIL3220203
12822020302Books ''DETAIL3220203
12922020303Newspapers''DETAIL3220203
13022020304Magazines and Periodicals''DETAIL3220203
13122020305Printing of Non Security Documents''DETAIL3220203
13222020306Printing of Security Documents''DETAIL3220203
13322020307Drugs and Medical Supplies''DETAIL3220203
13422020308Field & Camping Materials - Supplies''DETAIL3220203
13522020309Uniforms & Other Clothing''DETAIL3220203
13622020310Teaching Aids/Instruction Materials''DETAIL3220203
13722020312Production, Publication and Circulation of Annual Financial Statement''DETAIL3220203
13822020313Production of Reports to Public Account Committee(PAC)''DETAIL3220203
139220204MAINTENANCE SERVICES-GENERAL''CONTROL22
14022020401Maintenance of Motor Vehicle/Transport Equipment''DETAIL3220204
14122020402Maintenance of Office Furniture ''DETAIL3220204
14222020403Maintenance of Office Building/Transit Camp''DETAIL3220204
14322020404Maintenance of Office/IT Equipment''DETAIL3220204
14422020405Maintenance of Plants/Generators''DETAIL3220204
14522020406Other Maintenance Services''DETAIL3220204
14622020411Maintenance of Communication Equipment''DETAIL3220204
147220205TRAINING - GENERAL ''CONTROL22
14822020501Local Training ''DETAIL3220205
14922020502International Training''DETAIL3220205
150220206OTHER SERVICES - GENERAL''CONTROL22
15122020601Security Services''DETAIL3220206
15222020602Office Rent''DETAIL3220206
15322020605Cleaning & Fumigation Services''DETAIL3220206
15422020606Land Use Charge''DETAIL3220206
15522020607Rescue Services''DETAIL3220206
156220207CONSULTING & PROFESSIONAL SERVICES - GENERAL''CONTROL22
15722020701Financial Consulting''DETAIL3220207
15822020702Information Technology Consulting ''DETAIL3220207
15922020703Legal Services''DETAIL3220207
16022020704Engineering Services ''DETAIL3220207
16122020705Architectural Services''DETAIL3220207
16222020706Surveying services''DETAIL3220207
16322020707Agricultural Consulting''DETAIL3220207
16422020708Medical Consulting''DETAIL3220207
16522020709Auditing of Accounts''DETAIL3220207
166220208FUEL & LUBRICANTS - GENERAL''CONTROL22
16722020801Motor Vehicle Fuel Cost''DETAIL3220208
16822020802Other Transport Equipment Fixed Cost''DETAIL3220208
16922020803Plant/Generator Fuel Cost''DETAIL3220208
17022020806Cooking Gas/Fuel Cost''DETAIL3220208
171220209FINANCIAL CHARGES - GENERAL''CONTROL22
17222020901Bank Charges (Other than Interest)''DETAIL3220209
17322020902Insurance Promotion''DETAIL3220209
174220210MISCELLANEOUS EXPENSES - GENERAL''CONTROL22
17522021001Refreshment & Meals''DETAIL3220210
17622021002Honorarium & Sitting Allowance''DETAIL3220210
17722021003Publicity & Advertisements''DETAIL3220210
17822021004Medical Expenses''DETAIL3220210
17922021006Postage and Courier Services''DETAIL3220210
18022021007Welfare Packages''DETAIL3220210
18122021008Subscription to Professional Bodies''DETAIL3220210
18222021009Sporting Activities''DETAIL3220210
18322021010Directing Teaching & Laboratory Cost''DETAIL3220210
18422021011Recruitment and Appointment (Services Wide)''DETAIL3220210
18522021012Discipline and Appeal (Service Wide)''DETAIL3220210
18622021013Promotion (Service Wide)''DETAIL3220210
18722021014Annual Budget Expenses & Administration''DETAIL3220210
18822021015Creche''DETAIL3220210
18922021016ServiCom''DETAIL3220210
19022021017Anti-Corruption ''DETAIL3220210
19122021019Medical Expenses - International''DETAIL3220210
19222021020Election-Logistics Support''DETAIL3220210
19322021021Special Days/Celebration''DETAIL3220210
19422021041Contingency''DETAIL3220210
19522021042Recurrent Adjustment''DETAIL3220210
19622021043Commission on Commercial Earnings''CONTROL3220210
19722021043ACOMMISSION ON COMMERCIAL EARNINGS''DETAIL422021043
19822021043BVOLUME DISCOUNT''DETAIL422021043
199220401DOMESTIC GRANTS AND CONTRIBUTION''CONTROL22
20022040109Grants to Government/NGOs''DETAIL3220401
20122040111Contribution to Traditional Council''DETAIL3220401
202220402FOREIGN GRANTS AND CONTRIBUTIONS''CONTROL22
20322040203Contribution to International Organisations''CONTROL3220402
20422040204External Financial Obligations''DETAIL3220402
205220701TRANSFER TO FUND RECURRENT EXPENDITURE - PAYMENT''CONTROL22
20622070104CRF Revenue Remittance by PSES''DETAIL3220701
207220901LOSS ON FOREIGN EXCHANGE''CONTROL22
20822090101Loss on Foreign Exchange''DETAIL3220901
209230501RESEARCH AND DEVELOPMENT EXPENSES''CONTROL22
21023050101Research and Development Expenses''DETAIL3230501
2112401DEPRECIATION CHARGES-PPE''CONTROL22
212240101DEPRECIATION CHARGES - LAND AND BUILDING''CONTROL32401
21324010101Depreciation Charges - Land & Building - Office''DETAIL4240101
21424010102Depreciation Charge Land & Building - Residential''DETAIL4240101
215240102DEPRECIATION CHARGES - INFRASTRUCTURE-GENERAL''CONTROL32401
21624010206Depreciation Charges-Security Installations/Equipment''DETAIL4240102
21724010212Depreciation Charges-Boreholes & Other Water Facilities''DETAIL4240102
218240103DEPRECIATION CHARGES - PLANT & MACHINERY- GENERAL''CONTROL32401
21924010302Depreciation Charges - Industrial Equipment''DETAIL4240103
22024010305depreciation Charge - Power Generating Sets''DETAIL4240103
22124010306Depreciation Charges-Broadcast & Communication Equipment''DETAIL4240103
222240104DEPRECIATION CHARGES-TRANSPORTATION EQUIPMENT-GENERAL''CONTROL32401
22324010405Depreciation Charges - Motor Vehicles''DETAIL4240104
22424010406Depreciation Charges - Tricycle''DETAIL4240104
22524010407Depreciation Charges - Motor Cycles''DETAIL4240104
226240105DEPRECIATION CHARGES-OFFICE EQUIPMENT''CONTROL32401
22724010501Depreciation Charges-Computers''DETAIL4240105
22824010502Depreciation Charges - Printers''DETAIL4240105
22924010503Depreciation Charges - Scanners''DETAIL4240105
23024010504Depreciation Charges - Fax Machines''DETAIL4240105
23124010505Depreciation Charges - Photocopiers''DETAIL4240105
23224010506Depreciation Charges - Type-Writers''DETAIL4240105
23324010507Depreciation Charges - Shredding Machines''DETAIL4240105
23424010508Depreciation Charges - Projectors''DETAIL4240105
23524010509Depreciation Charges - Binding Equipment''DETAIL4240105
236240106DEPRECIATION CHARGES - FURNITURE & FILLINGS-GENERAL''CONTROL32401
23724010601Depreciation Charges -Chairs''DETAIL4240106
23824010602Depreciation Charges - Tables''DETAIL4240106
23924010603Depreciation Charges - File Cabinets/Cupboards''DETAIL4240106
24024010604Depreciation Charges - Television Sets''DETAIL4240106
24124010605Depreciation Charges -Radio Sets''DETAIL4240106
24224010606Depreciation Charges - Air Conditioners''DETAIL4240106
24324010607Depreciation Charges - Stools''DETAIL4240106
24424010608Depreciation Charges - Shelves''DETAIL4240106
24524010609Depreciation Charges - Ceiling Fans''DETAIL4240106
24624010610Depreciation Charges - Refrigrators''DETAIL4240106
247240107DEPRECIATION CHARGES - SERVICE CONCESSION ASSETS''CONTROL32401
24824010701Depreciation Charges Concession Assets (PPE)''DETAIL4240107
249240109DEPRECIATION CHARGES - SPECIALISED ASSETS''CONTROL32401
25024010904Depreciation Charges Laboratory/Medical Equipment''DETAIL4240109
251240201DEPRECIATION CHARGES INVESTMENT PROPERTY-LAND & BUILDING- GENERAL''CONTROL32401
25224020101Depreciation Charges-Investment Property-Land & Buildings Office''DETAIL4240201
25324020102Depreciation Charges-Investment Property-Land & Building Residential''DETAIL4240201
254250101AMORTIZATION CHARGES CHARGES- INTANGIBLE ASSETS''CONTROL32401
25525010101Amortization Charges - Goodwill''DETAIL4250101
25625010102Amortization Charges - Patent Right''DETAIL4250101
25725010104Amortization Charges - Trade Mark''DETAIL4250101
25825010105Amortization Charges - Franchise''DETAIL4250101
25925010106Amortization Charges - R&D''DETAIL4250101
26025010107Amortization Charges - Broadcast Right''DETAIL4250101
2612602IMPAIRMENT CHARGES - INVESTMENT PROPERTY''CONTROL22
262260201IMPAIRMENT CHARGES-INVESTMENT PROPERTY-LAND AND BUILDING''CONTROL32602
26326020101Impairment Charges - Investment Property - Land & Building - Residential''DETAIL4260201
26426020102Impairment Charges - Investment Property - Land & Building - Residential''DETAIL4260201
26526020103Impairment Charges - Investment Property Silos''DETAIL4260201
26626020104Impairment Charges - Investment Property - Other Storage Facilities''DETAIL4260201
2672603IMPAIRMENT CHARGES - INTANGIBLE ASSETS - GENERAL''CONTROL22
268260301IMPAIRMENT CHARGES - INTANGIBLE ASSETS''CONTROL32603
26926030101Impairment Charges - Goodwill (Acquired)''DETAIL4260301
27026030102Impairment Charges - Patent Right''DETAIL4260301
27126030103Impairment Charges - Copyright''DETAIL4260301
27226030104Impairment Charges - Trade Mark''DETAIL4260301
27326030105Impairment Charges - Franchise''DETAIL4260301
27426030106Impairment Charges - R&D''DETAIL4260301
27526030107Impairment Charges - Broadcast Right''DETAIL4260301
276270102DOMESTIC BAD DEBTS CHARGES''CONTROL22
27727010204Bad Debts Charges - Commercial Debts''DETAIL3270102
27827010205Bad Debts Charges - Others Debts''DETAIL3270102
279280101LOSS ON DISPOSAL OF ASSET-PPE''CONTROL22
28028010101Loss on Disposal of Assets - PPE''DETAIL3280101
281280102LOSS ON DISPOSAL OF ASSET - INVESTMENT PROPERTY''CONTROL22
28228010201Loss on Disposal of Asset - Investment Property''DETAIL3280102
283280105LOSS ON SWAPPED SERVICES ASSETS ''CONTROL22
28428010501Loss on Swapped Services Assets''DETAIL3280105
2853ASSETSASSETCONTROL1 
28631CURRENT ASSETS''CONTROL23
287310201CASH AND BANK BALANCES HELD BY MDAs''CONTROL331
28831020101Cash Balance Capital''DETAIL4310201
28931020102Cash Balance - Personnel''DETAIL4310201
29031020103Cash Balance - Overhead''DETAIL4310201
29131020104Cash Balance - Revenue''DETAIL4310201
29231020105Cash Balance - Aids Grants''DETAIL4310201
29331020106Cash Balance - Loans''DETAIL4310201
29431020107Cash Balance - Other Funds ''DETAIL4310201
29531020108Cash at Bank - Naira Transit A/C''DETAIL4310201
296310401INTERNAL CASH TRANSFER - GENERAL''CONTROL331
2973104010Inter Account Transfer''CONTROL4310401
29831040101Cash Transfer - Head Quarters''DETAIL5310401
29931040101ACash Transfer to Outstations-FRCN Abuja Operations''DETAIL531040101
30031040101BCash Transfer to Outstations - FRCN Enugu''DETAIL531040101
30131040101CCash Transfer to Outstations - FRCN Ibadan''DETAIL531040101
30231040101DCash Transfer to Outstations - FRCN Kaduna''DETAIL531040101
30331040101ECash Transfer to Outstations - FRCN Lagos Operations''DETAIL531040101
30431040101FCash Transfer to Outstations - FRCN North East Zone''DETAIL531040101
30531040101GCash Transfer to Outstations - FRCN North Central Zone''DETAIL531040101
30631040101HCash Transfer to Outstations - FRCN South-South Zone''DETAIL531040101
30731040102Inter Account Transfers - Headquarters''DETAIL53104010
30831040102AInter Account Transfers - FRCN Abuja Operations''DETAIL53104010
30931040102BInter Account Transfers - FRCN Enugu''DETAIL53104010
31031040102CInter Account Transfers - FRCN Ibadan''DETAIL53104010
31131040102DInter Account Transfers - FRCN Kaduna''DETAIL53104010
31231040102EInter Account Transfers - FRCN Lagos Operations''DETAIL53104010
31331040102FInter Account Transfers - FRCN North East Zone''DETAIL53104010
31431040102GInter Account Transfers - FRCN North Central Zone''DETAIL53104010
31531040102HInter Account Transfers - FRCN South-South Zone''DETAIL53104010
316310501INVENTORIES''CONTROL331
31731050101Engineering Stores''DETAIL4310501
31831050102Medical Stores''DETAIL4310501
31931050104Fuel & Lubricants''DETAIL4310501
32031050108Scholastic Materials''DETAIL4310501
32131050109Stationery Stores''DETAIL4310501
32231050110Printed Materials''DETAIL4310501
32331050111Building Materials''DETAIL4310501
32431050114Stamps''DETAIL4310501
32531050115Property held for sale''DETAIL4310501
32631050117Computer/Information Technology Store''DETAIL4310501
32731050118Provisional Store''DETAIL4310501
32831050119Equipment Store''DETAIL4310501
32931050120Projects Store (IPPIS, GIFMIS, IPSAS etc)''DETAIL4310501
33031050121Electrical/Electronic Stores''DETAIL4310501
33131050124Motor Spare Parts''DETAIL4310501
33231050127Furniture Store''DETAIL4310501
33331050128Plant/Equipment Store''DETAIL4310501
33431050129Plant/Equipment Spare Store''DETAIL4310501
33531050133Laboratory Equipment Store''DETAIL4310501
33631050134Uniforms Store''DETAIL4310501
33731050135Other Stock''DETAIL4310501
338310502WORK-IN-PROGRESS''CONTROL331
33931050201Work-In-Progress''DETAIL4310502
3403106RECEIVABLES''CONTROL331
341310601PERSONAL ADVANCES''CONTROL43106
34231060101Personal Advances''DETAIL5310601
343310602ADMINISTRATIVE ADVANCES''CONTROL43106
34431060201Cash Advances ''DETAIL5310602
34531060202Salary Advance''DETAIL5310602
34631060203Correspondence Advances''DETAIL5310602
34731060204Motor Vehicle Advance''DETAIL5310602
34831060205Housing Loan''DETAIL5310602
349310603IMPREST''CONTROL43106
35031060301IMPREST''CONTROL5310603
35131060301AIMPREST BOND-FM''DETAIL631060301
35231060301BIMPREST METRO - FM''DETAIL631060301
35331060301CIMPREST - RN1''DETAIL631060301
35431060302Imprest A/C DGO''DETAIL5310603
35531060303Imprest A/C News''DETAIL5310603
35631060304Imprest A/C Programmes''DETAIL5310603
35731060305Imprest A/C Engineering''DETAIL5310603
35831060306Imprest A/C ICT''DETAIL5310603
35931060307Imprest A/C Administration''DETAIL5310603
36031060307BIMPREST DLO''DETAIL5310603
36131060308Imprest A/C Finance & Accounts''DETAIL5310603
36231060309Imprest A/C Procurement''DETAIL5310603
36331060310Imprest A/C Internal Audit''DETAIL5310603
36431060311Imprest A/C Marketing''DETAIL5310603
36531060312Imprest A/C National B/cast Academy''DETAIL5310603
36631060313Imprest A/C RNIL''DETAIL5310603
36731060314Imprest Plan., Res. and Statistics''DETAIL5310603
36831060315Imprest A/C Secretariat/Legal''DETAIL5310603
36931060316Imprest A/C Special Duties''DETAIL5310603
37031060317Imprest A/C Corporate Dev. and Communication''DETAIL5310603
371310604REVENUE IN ARREARS''CONTROL43106
37231060401Revenue in Arrears ''DETAIL5310604
37331060402Advert Debtors and Ledger Control''DETAIL5310604
37431060403Sundry Debtors Control''DETAIL5310604
3753108PREPAYMENTS ''CONTROL331
376310801PREPAYMENT''CONTROL43108
37731080101Prepayment - Rent''DETAIL5310801
37831080102Prepayment - Insurance''DETAIL5310801
3793109INVESTMENTS ''CONTROL331
380310901LOCAL INVESTMENTS''CONTROL43109
38131090101Local Investments Quoted Companies''DETAIL5310901
38231090102Local Investments: Non Quoted Companies''DETAIL5310901
38331090103Investment in Nigerian Treasury Bills (NTBs)''DETAIL5310901
38431090104Investment in Treasury Bills of Other Governments''DETAIL5310901
38531090105Investment in Treasury Bonds''DETAIL5310901
38631090106Investment in Derivatives''DETAIL5310901
38731090107Investment in Public Corporations''DETAIL5310901
388310902FOREIGN INVESTMENTS''CONTROL43109
38931090201Foreign Investments Quoted Companies''DETAIL5310902
39031090202Foreign Investments: Non Quoted Companies''DETAIL5310902
3913110LOANS GRANTED''CONTROL331
392311001LOCAL LOANS''CONTROL43110
39332NON-CURRENT ASSETS''CONTROL23
3943201PROPERTY, PLANT & EQUIPMENT''CONTROL332
395320101LAND & BUILDING-GENERAL''CONTROL43201
39632010101Land & Buildings - Administrative''DETAIL5320101
39732010102Land & Buildings - Residential''DETAIL5320101
398320102INFRASTRUCTURE - GENERAL''CONTROL43201
39932010206Security Installations/Equipment''DETAIL5320102
40032010211Specialised Research Equipment (e.g Satellite)''DETAIL5320102
40132010214Boreholes & Other Water Facilities''DETAIL5320102
40232010215Water Disposal Equipments''DETAIL5320102
403320103PLANT & MACHINERY - GENERAL''CONTROL43201
40432010302Industrial Equipment''DETAIL5320103
40532010305Power Generating Sets''DETAIL5320103
40632010306Broadcast & Communication Equipment''DETAIL5320103
407320104TRANSPORTATION - GENERAL''CONTROL43201
40832010405Motor Vehicles''DETAIL5320104
40932010406Tricycles''DETAIL5320104
41032010407Motor Cycles''DETAIL5320104
41132010408Bicycle''DETAIL5320104
412320105OFFICE EQUIPMENT - GENERAL''CONTROL43201
41332010501Computers''DETAIL5320105
41432010502Printers''DETAIL5320105
41532010503Scanners''DETAIL5320105
41632010504Fax Machines''DETAIL5320105
41732010505Photocopiers''DETAIL5320105
41832010506Type-Writers''DETAIL5320105
41932010507Shredding Machines''DETAIL5320105
42032010508Projectors''DETAIL5320105
42132010509Binding Equipment''DETAIL5320105
422320106FURNITURE & FITTINGS-GENERAL''CONTROL43201
42332010601Chairs''DETAIL5320106
42432010602Tables''DETAIL5320106
42532010603Safes/File Cabinets/Cupboards''DETAIL5320106
42632010604Television Sets''DETAIL5320106
42732010605Radio Sets''DETAIL5320106
42832010606Air Conditioners''DETAIL5320106
42932010607Stools''DETAIL5320106
43032010608Shelves''DETAIL5320106
43132010609Ceiling Fans''DETAIL5320106
43232010610Refrigerators''DETAIL5320106
433320107SERVICE CONCESSION ASSETS (PPP) - GENERAL''CONTROL43201
43432010701Service Concession Assets (PPP)''DETAIL5320107
43532010801Leased Assets''DETAIL5320107
436320109SPECIALISED ASSETS - GENERAL''CONTROL43201
43732010904Laboratory/Medical Equipment''DETAIL5320109
4383202INVESTMENT PROPERTY''CONTROL332
439320201LAND & BUILDING - GENERAL''CONTROL43202
44032020101Land & Buildings - Office''DETAIL5320201
44132020102Land & Buildings - Residential''DETAIL5320201
44232020104Other Storage Facilities''DETAIL5320201
4433203INTANGIBLE ASSETS''CONTROL332
444320301INTANGIBLE ASSETS''CONTROL43203
44532030101Goodwill (Acquired)''DETAIL5320301
44632030102Patent Right''DETAIL5320301
44732030103Copy Right''DETAIL5320301
44832030104Trade Marks''DETAIL5320301
44932030105Franchise''DETAIL5320301
45032030109Research and Development''DETAIL5320301
45132030110Broadcast Rights''DETAIL5320301
4524LIABILITIESLIABILITIESCONTROL1 
45341CURRENT LIABILITIES''CONTROL24
4544101DEPOSITS - GENERAL''CONTROL341
455410101DEPOSITS''CONTROL44101
45641010101Contract retention Fees''DETAIL5410101
45741010103Caution Fees''DETAIL5410101
45841010107Other Deposits''DETAIL5410101
45941010108deposits from Advert Customers''DETAIL5410101
4604102LOANS AND DEBTS (SHORT-TERM)''CONTROL341
461410201DOMESTIC LOAN STOCK''CONTROL44102
46241020101Short Term Borrowings''DETAIL5410201
46341020102Nigerian Treasury Bills (NTBs)''DETAIL5410201
46441020103Treasury Bonds''DETAIL5410201
46541020104Treasury Certificates''DETAIL5410201
46641020105UBN Laptop''DETAIL5410201
4674103UNREMITTED DEDUCTIONS''CONTROL341
468410301UNREMITTED TAXES ''CONTROL4410301
46941030101PAYE ''DETAIL5410301
47041030102Withholding Tax (FIRS)''DETAIL5410301
47141030102AWithholding Tax (LIRS)''DETAIL5410301
47241030103Value Added Tax''DETAIL5410301
47341030104STAMP DUTY''DETAIL5410301
474410302OTHER UNREMITTED DEDUCTIONS''CONTROL44103
47541030201National Health Insurance Scheme''DETAIL5410302
47641030202Contributory Pension Scheme''DETAIL5410302
47741030203Union Dues - GENERAL''CONTROL5410302
47841030203ARATTAWU''DETAIL641030203
47941030203BNUJ''DETAIL641030203
48041030203CSSA''DETAIL641030203
48141030203DUNION DUES (ANMU)''DETAIL641030203
48241030204FGSHLB Deductions''DETAIL5410302
48341030205Cooperative Society''DETAIL5410302
48441030206NHF''DETAIL5410302
48541030207Insurance Programmes''DETAIL5410302
48641030208Welfare Loan Scheme''DETAIL5410302
48741030214Loan Deductions''DETAIL5410302
48841030216Overpayment Recoverable''DETAIL5410302
48941030217Other Deductions''CONTROL5410302
49041030217AIPPIS Deductions''DETAIL641030217
49141030217BIPPIS Deductions HQ.''DETAIL641030217
49241030217CVehicle Insurance Deposit''DETAIL641030217
4934104OTHER PAYABLE''CONTROL341
49441040101Accrued Expenses''DETAIL44104
49541040103Professional Fees''DETAIL44104
49641040104Overheads''DETAIL44104
497410401045BSUNDRY''DETAIL541040105
49841040105Other Goods and Services''CONTROL44104
49941040105ASERVICES''DETAIL541040105
50041040105BSUNDRY CREDITORS''DETAIL541040105
501410501DEFERRED INCOME''CONTROL341
50241050101Deferred Income''DETAIL4410501
50341050102Credit Balance''DETAIL4410501
5044106CURRENT PORTION LONG-TERM BORROWINGS''CONTROL341
505410601CURRENT PORTION OF LONG-TERM BORROWINGS''CONTROL44106
50641060101Treasury Bonds''DETAIL5410601
50741060102Bi-Lateral Loans''DETAIL5410601
50842NON-CURRENT LIABILITIES''CONTROL24
5094201PUBLIC FUNDS''CONTROL342
510420101TRUST FUNDS''CONTROL44201
51142010115National Housing Fund''DETAIL5420101
5124202LONG-TERM PROVISIONS''CONTROL342
513420201LONG-TERM PROVISIONS''CONTROL44202
51442020101Long-Term Employee Benefits''DETAIL5420201
51542020102Other Long-Term Payables''DETAIL5420201
5164203LONG-TERM BORROWINGS''CONTROL342
517420301LONG-TERM BORROWINGS''CONTROL44203
51842030101Treasury Bonds''DETAIL5420301
51942030102Bi-Lateral Loans''DETAIL5420301
52042030103Multi-Lateral Loans''DETAIL5420301
52143CAPITAL & RESERVES''CONTROL24
5224301CAPITAL''CONTROL343
523430101CAPITAL GRANTS''CONTROL44301
52443010101Capital Grants''DETAIL5430101
52543010102Capital A/C - Kaduna National Station''DETAIL5430101
52643010103Capital A/C - Enugu National Station''DETAIL5430101
52743010104Capital A/C - Ibadan National Station''DETAIL5430101
52843010105Capital A/C - Lagos Operations''DETAIL5430101
52943010106Capital A/C - Abuja Operations''DETAIL5430101
53043010107Capital A/C - North Central Zone''DETAIL5430101
53143010108Capital A/C - North East Zone''DETAIL5430101
53243010109Capital A/C - South-South Zone''DETAIL5430101
5334302RESERVES''CONTROL343
534430201ACCUMULATED SURPLUS (DEFICIT)''CONTROL44302
53543020101Accumulated Surplus (Deficit)''DETAIL5430201
53643020102Prior Year Adjustment''DETAIL5430201
53743020103Transitional Reserves''DETAIL5430201
5384303OTHER RESERVES''CONTROL343
539430301OTHER RESERVES''CONTROL44303
54043030101Revaluation Reserves''DETAIL5430301
54143030102Foreign Exchange/Translation Reserves''DETAIL5430301
54243030103Available for Sale Assets Reserves''DETAIL5430301
54343030104Other Reserves''DETAIL5430301
54444ACCUMULATED PROVISIONS''CONTROL24
5454401ACCUMULATED PROVISIONS FOR DEPRECIATION - PPE''CONTROL344
546440101ACCUMULATED PROV. FOR DEP. - BUILDINGS-GENERAL ''CONTROL34401
54744010101Prov. for Dep. - Building Administration''DETAIL5440101
54844010102Prov. for Dep. - Buildings Residential''DETAIL5440101
54944010104Prov. for Dep. - Other Storage Facilities''DETAIL5440101
550440102ACCUMULATED PROV. FOR DEP.-INFRASTRUCTURE-GENERAL''CONTROL44401
55144010212Prov. for Dep. - Boreholes & Other Water Facilities''DETAIL5440102
55244010213Prov. for Dep. - Water Disposal Equipments''DETAIL5440102
553440103ACCU. PROV. FOR DEP. - PLANT & MACHINERY - GENERAL''CONTROL44401
55444010302Prov. for Dep.- Industrial Equipment''DETAIL5440103
55544010305Prov. for Dep.- Power Generating Sets''DETAIL5440103
55644010306Prov. for Dep.- Broadcast & Communications Equipment''DETAIL5440103
557440104ACCUM. PROV. FOR DEP.- TRANSPORTATION EQUIPMENT-GENERAL''CONTROL44401
55844010405Prov. for Dep.- Motor Vehicles''DETAIL5440104
55944010406Prov. for Dep.- Tricycle''DETAIL5440104
56044010407Prov. for Dep.- Motor Cycles''DETAIL5440104
56144010408Prov. for Dep.- Bicycle''DETAIL5440104
562440105ACCUMU. PROV. FOR DEP.-OFFICE EQUIPMENT- GENERAL''CONTROL44401
56344010501Prov. for Dep.- Computers''DETAIL5440105
56444010502Prov. for Dep.- Printers''DETAIL5440105
56544010503Prov. for Dep.- Scanners''DETAIL5440105
56644010504Prov. for Dep.- Fax Machines''DETAIL5440105
56744010505Prov. for Dep.- Photocopiers''DETAIL5440105
56844010506Prov. for Dep.- Type-Writers''DETAIL5440105
56944010507Prov. for Dep.- Shredding Machines''DETAIL5440105
57044010508Prov. for Dep.- Projectors''DETAIL5440105
57144010509Prov. for Dep.- Binding Equipment''DETAIL5440105
572440106ACCUMU. PROV. FOR DEP.-FURNITURE & FITTINGS-GENERAL''CONTROL44401
57344010601Prov. for Dep.- Chairs''DETAIL5440106
57444010602Prov. for Dep.- Tables''DETAIL5440106
57544010603Prov. for Dep.- Safes/File Cabinets/Cupboards''DETAIL5440106
57644010604Prov. for Dep.- Television Sets''DETAIL5440106
57744010605Prov. for Dep.- Radio Sets''DETAIL5440106
57844010606Prov. for Dep.- Air Conditioners''DETAIL5440106
57944010607Prov. for Dep.- Stools''DETAIL5440106
58044010608Prov. for Dep.- Shelves''DETAIL5440106
58144010609Prov. for Dep.- Ceiling Fans''DETAIL5440106
58244010610Prov. for Dep.- Refrigrators''DETAIL5440106
583440107ACCUMU. PROV. FOR SERVICE CONCESSION ASSETS''CONTROL44401
58444010701Prov. for Dep.- Service for Concession Assets (PPE)''DETAIL5440107
585440108ACCUMU.ROV. FOR LEASED ASSETS-GENERAL''CONTROL44401
58644010801Prov. for Dep.- Leased Assets''DETAIL5440108
587440109ACCUMU. PROV.- FOR SPECIALISED ASSETS-GENERAL''CONTROL44401
58844010904Prov. for Dep.- Laboratory/Medical Equipment ''DETAIL5440109
589440110ACCUMU. PROV. FOR DEP.-ASSET UNDER CONSTRUCTION''CONTROL44401
59044011001Accum. Prov for dep.-Assets Under Construction''DETAIL5440110
591440201ACCUMU.PROV. FOR DEP.-INVESTMENT PROPERTY -LAND & BUILDING-GENERAL''CONTROL44401
59244020101Prov. for Dep.- Investment Property-Buildings-Administrative''DETAIL5440201
59344020102Prov. for Dep.- Investment Property-Buildings-Residential''DETAIL5440201
59444020103Prov. for Dep.- Investment Property - Silos & Other Storage Facilities''DETAIL5440201
595440301ACCUMU. PROVISION FOR AMORTIZATION''CONTROL44401
59644030101Goodwill''DETAIL5440301
59744030102Patient Right''DETAIL5440301
59844030103Copyright''DETAIL5440301
59944030104Trade Mark''DETAIL5440301
60044030105Franchise''DETAIL5440301
60144030106Research & Development''DETAIL5440301
60244030107Broadcast Right''DETAIL5440301
6034407ACCUMU. PROVISION FOR BAD DEBTS''CONTROL344
604440701ACCUMU. PROV. FOR BAD DEBTS-FOREIGN LOANS''CONTROL44407
60544070101Bilateral Loans''DETAIL5440701
60644070102Multi-Lateral Loans''DETAIL5440701
60744070103Adverts & Non Advert Debtors''DETAIL5440701
608440702ACCUMU. PROVISION FOR BAD DEBTS-DOMESTIC LOANS''CONTROL44407
60944070203Loans to Ministries, Departments & Agencies''DETAIL5440702