THE NSCOA WAS HANDED OVER FROM QUT TO THE ACNC on 12 June 2013
SEE http://www.acnc.gov.au/ACNC/Manage/Reporting/NSCOA/ACNC/Report/ChartofAccounts2.aspx?noleft=1&hkey=179cdfe1-4e9e-412a-96c3-e0db53e0acfe.
May 2011 Draft pdf | May 2011 Draft excel | COAG Agreed April 2010 | ACNC contact |
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Draft for Consultation June 2013 |
The National Standard Chart of Accounts (NSCOA) provides a common approach to the capture of accounting information by community organisations for use by the nonprofits, government agencies and other interested parties. It is a tool designed primarily for small to medium nonprofits which typically do not have an accounting department or a sophisticated accounting system. Larger nonprofits have adopted the data dictionary component of the standard chart of accounts aligning their systems to comply with a consistency across the sector. The National Standard Chart of Accounts (NSCOA) is a data entry tool and data dictionary. It is NOT a reporting tool.
For information or questions please contact: advice@acnc.gov.au
The National Standard Chart of Accounts has been developed over time with various implementation strategies. Please note that certain State based legislation applies for certain entities eg incorporated associations, cooperatives whereas companies limited by guarantee are covered by Federal legislation. The State based legislation is the main difference between the resources.
copyright information
The Australian Centre for Philanthropy and Nonprofit Studies (ACPNS) in the Queensland University of Technology owns the intellectual property in the Standard Chart of Accounts. Permission is given only for fair dealing of this information by nonprofit organisations, their members, and Australian governments and their agencies provided it is not sold or commercially exploited in any way.