<?xml
version="1.0" encoding="UTF-8"?>
Sample Journal entries file for
XBRL GL 2005 with annotations. Version 1.0.50729.1
This file contains data fields considered very important to
representing its subject. Annotations have been provided for the "most
important" of those fields. XBRL GL has many other fields that could be
helpful in expressing the information, but have been omitted because their
presence is more circumstantial. This file was created for educational purposes
only, does not represent real company data and we welcome suggestions on
improvement. Contact xbrlgl@xbrl.org with comments.
The "root" of every XBRL file ("instance
document") is xbrl.
<xbrli:xbrl
xmlns:xbrli="http://www.xbrl.org/2003/instance"
xmlns:xbrll="http://www.xbrl.org/2003/linkbase"
xmlns:xlink="http://www.w3.org/1999/xlink"
xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
xmlns:gl-cor="http://www.xbrl.org/int/gl/cor/2005-11-07"
xmlns:gl-muc="http://www.xbrl.org/int/gl/muc/2005-11-07"
xmlns:gl-bus="http://www.xbrl.org/int/gl/bus/2005-11-07"
xmlns:gl-plt="http://www.xbrl.org/int/gl/plt/2005-11-07"
xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
xmlns:iso639="http://www.xbrl.org/2005/iso639"
xsi:schemaLocation="http://www.xbrl.org/int/gl/plt/2005-11-07 ../plt/case-c-b-m-u-t/gl-plt-2005-11-07.xsd">
<xbrll:schemaRef
xlink:type="simple"
xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"
xlink:href="../plt/case-c-b-m-u-t/gl-plt-2005-11-07.xsd"/>
The container for XBRL GL, accountingEntries, is not the root of
an XBRL GL file - the root, as with all XBRL files, is xbrl. This means that a
single XBRL GL file can store one or more virtual XBRL GL files, through one or
more accountingEntries structures with data inside. The primary key to
understanding an XBRL GL file is the entriesType. A single physical XBRL GL
file can have multiple accountingEntries structures to represent both
transactions and master files; the differences are signified by the appropriate
entriesType enumerated values.
<gl-cor:accountingEntries>
Because entriesType is strongly suggested, documentInfo will be
required.
<gl-cor:documentInfo>
This field, entriesType, provides the automated guidance on the
purpose of the XBRL GL information.
<gl-cor:entriesType
contextRef="now">journal</gl-cor:entriesType>
Like a serial number, this field, uniqueID, provides a place to
uniquely identify/track a series of entries. It is like less relevant for
ad-hoc reports. XBRL GL provides for later correction through replacement or
augmentation of transferred information.
<gl-cor:uniqueID
contextRef="now">001</gl-cor:uniqueID>
<gl-cor:language
contextRef="now">iso639:en</gl-cor:language>
The date associated with the creation of the data reflected
within the associated accountingEntries section. Somewhat like a "printed
date" on a paper report.
<gl-cor:creationDate
contextRef="now">2005-07-05</gl-cor:creationDate>
<gl-bus:creator
contextRef="now">XBRL GL Working Group</gl-bus:creator>
A description related to the batch of information express in the
accountingEntries structure. Why was this batch of information put together and
published? It would be helpful to put that information in the entriesComment.
<gl-cor:entriesComment
contextRef="now">A best practice journal entries instance
document</gl-cor:entriesComment>
The period of time reflected by the journal
entries. Ideally, all entries have their accounting significance within
that period, and all of the entries with an accounting signification within
that period are included.
<gl-cor:periodCoveredStart
contextRef="now">2005-06-01</gl-cor:periodCoveredStart>
<gl-cor:periodCoveredEnd
contextRef="now">2005-06-30</gl-cor:periodCoveredEnd>
<gl-bus:sourceApplication
contextRef="now">XABRA</gl-bus:sourceApplication>
<gl-muc:defaultCurrency
contextRef="now">iso4217:usd</gl-muc:defaultCurrency>
</gl-cor:documentInfo>
Typically, an export from an accounting system does not carry
with it information specifically about the company. However, the name of the
company would be a very good thing to include with the file, making the
entityInformation tuple necessary.
<gl-cor:entityInformation>
The name of the company would be a very good thing to include
with the file; this structure and its content are where that would be stored.
<gl-bus:organizationIdentifiers>
<gl-bus:organizationIdentifier
contextRef="now">ABC Company</gl-bus:organizationIdentifier>
<gl-bus:organizationDescription
contextRef="now">Company
Name</gl-bus:organizationDescription>
</gl-bus:organizationIdentifiers>
</gl-cor:entityInformation>
Journal entries require entry in entryHeader and entryDetail.
Few files can be represented using only documentInfo and entityInformation
sections, but it is certainly possible.
<gl-cor:entryHeader>
<gl-cor:enteredBy
contextRef="now">Otto Wellwood</gl-cor:enteredBy>
<gl-cor:enteredDate
contextRef="now">2005-07-01</gl-cor:enteredDate>
This is an enumerated entry that ties the source journal from
the reporting organization to a fixed list that helps in data interchange.
<gl-cor:sourceJournalID
contextRef="now">gj</gl-cor:sourceJournalID>
Since sourceJournalID is enumerated (you must pick one of the
entries already identified within XBRL GL), sourceJournalDescription lets you
capture the actual code or term used to descibe the source journal by the
organization.
<gl-bus:sourceJournalDescription
contextRef="now">JE</gl-bus:sourceJournalDescription>
An enumerated field to differentiate between
details that represent actual accounting entries - as opposed to entries for
budget purposes, planning purposes, or other entries that may not contribute to
the financial statements.
<gl-cor:entryType
contextRef="now">standard</gl-cor:entryType>
When capturing journal entries, you have a series of debits and
credits that (normally) add up to zero. The hierarchical nature of XBRL GL
keeps the entry detail lines associated with the entry header by a parent-child
relationship. The unique identifier of each entry is entered here.
<gl-cor:entryNumber
contextRef="now">50</gl-cor:entryNumber>
The reason for making an entry goes here.
<gl-cor:entryComment
contextRef="now">The comment for this
entry</gl-cor:entryComment>
Individual lines of journal entries will normally require their
own entryDetail section - one primary amount per entryDetail line. However, you
can list different accounts within the same entryDetail line that are
associated with that amount. For example, if you capitalize for US GAAP and
expense for IFRS.
<gl-cor:entryDetail>
A unique identifier for each entry detail line within an entry
header, this should at the least be a counter.
<gl-cor:lineNumber
contextRef="now">1</gl-cor:lineNumber>
If account information is represented elsewhere or as a master
file, some of the fields below would not need to be here (signified by *)
<gl-cor:account>
The account number is the basis for posting journal entries. In
some cases, accounting systems used by small organizations do not use account
numbers/codes, but only use a descriptive name for the account.
<gl-cor:accountMainID
contextRef="now">10100</gl-cor:accountMainID>
In most cases, the description is given to help a human reader;
the accountMainID would be sufficient for data exchange purposes. As noted
previously, some implementations use the description as the primary identifier
of the account.
<gl-cor:accountMainDescription
contextRef="now">Rent</gl-cor:accountMainDescription>
Accounts serve many purposes, and in a large company using more
sophisticated software, the company may wish to record the account used for the
original entry and a separate consolidating account. The Japanese system may
require a counterbalancing account for each line item. And an entry may be
recorded differently for
<gl-cor:accountPurposeCode
contextRef="now">usgaap</gl-cor:accountPurposeCode>
In an international environment, the "chart of
accounts" will include not only traditional accounts, like Cash, Accounts
Payable/Due to Creditors or Retained Earnings, but also extensions to some of
the accounts. Accounts Payable may be extended to include the creditors/vendors
themselves. Therefore, in XBRL GL, accounts can be specifically identified as
the "traditional" accountm or to identify a customer, vendor, employee,
bank, job or fixed asset. While this may overlap with the customers, vendors
and employees of the identifier structure, fixed-assets in the measurable
structure, jobs in the jobInfo structure and other representations, they can
also be represented here as appropriate to the jurisidiction.
<gl-cor:accountType
contextRef="now">account</gl-cor:accountType>
</gl-cor:account>
What is a journal entry without a (monetary) amount? While XBRL
GL may usher in journal entries that also incorporate
quantities, to reflect the detail of business metrics, the (monetary)
amount is another key and obvious fields. XBRL GL has been designed to reflect
how popular accounting systems store amounts - some combination of a signed
amount (e.g., 5, -10), a separate sign (entered into signOfAmount) and a
separate place to indicate the number is associated with a debit or credit
(debitCreditCode).
<gl-cor:amount
contextRef="now" decimals="2"
unitRef="usd">500</gl-cor:amount>
Depending on the originating system, this field may contain
whether the amount is associated with a debit or credit. Interpreting the
number correctly for import requires an understanding of the three related
amount fields - amount, debitCreditCode and sign of amount.
<gl-cor:debitCreditCode
contextRef="now">D</gl-cor:debitCreditCode>
Depending on the originating system, this field may contain
whether the amount is signed (+ or -) separately from the amount field itself.
Interpreting the number correctly for import requires an understanding of the
three related amount fields - amount, debitCreditCode and sign of amount.
<gl-cor:signOfAmount
contextRef="now"/>
This date is the accounting significance date, not the date that
entries were actually entered or posted to the system.
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:identifierReference>
<gl-cor:identifierCode
contextRef="now">1130</gl-cor:identifierCode>
<gl-cor:identifierDescription
contextRef="now">Rettaler Property
Ltd</gl-cor:identifierDescription>
<gl-cor:identifierType
contextRef="now">V</gl-cor:identifierType>
</gl-cor:identifierReference>
<gl-cor:documentType
contextRef="now">check</gl-cor:documentType>
This enumerated field is used to specifically state whether the
entries have been posted to the originating system or not.
<gl-cor:postingStatus
contextRef="now">posted</gl-cor:postingStatus>
A comment at the individual entry detail level.
<gl-cor:detailComment
contextRef="now"/>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">2</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">10200</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Chequing</gl-cor:accountMainDescription>
<gl-cor:accountPurposeCode
contextRef="now">usgaap</gl-cor:accountPurposeCode>
<gl-cor:accountType
contextRef="now">account</gl-cor:accountType>
</gl-cor:account>
<gl-cor:amount
contextRef="now" decimals="2"
unitRef="usd">500</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">C</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:identifierReference>
<gl-cor:identifierCode
contextRef="now">1130</gl-cor:identifierCode>
<gl-cor:identifierDescription
contextRef="now">Rettaler Property Ltd</gl-cor:identifierDescription>
<gl-cor:identifierType
contextRef="now">V</gl-cor:identifierType>
</gl-cor:identifierReference>
<gl-cor:documentType
contextRef="now">check</gl-cor:documentType>
<gl-cor:postingStatus
contextRef="now">posted</gl-cor:postingStatus>
</gl-cor:entryDetail>
</gl-cor:entryHeader>
<gl-cor:entryHeader>
<gl-cor:enteredBy
contextRef="now">Vanessa Witherspoon</gl-cor:enteredBy>
<gl-cor:enteredDate
contextRef="now">2005-07-03</gl-cor:enteredDate>
<gl-cor:sourceJournalID
contextRef="now">gj</gl-cor:sourceJournalID>
<gl-bus:sourceJournalDescription
contextRef="now">JE</gl-bus:sourceJournalDescription>
<gl-cor:entryType
contextRef="now">standard</gl-cor:entryType>
<gl-cor:entryNumber
contextRef="now">431</gl-cor:entryNumber>
<gl-cor:entryComment
contextRef="now">The comment for this
entry</gl-cor:entryComment>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">1</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">10300</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Undeposited
Funds</gl-cor:accountMainDescription>
<gl-cor:accountPurposeCode
contextRef="now">usgaap</gl-cor:accountPurposeCode>
<gl-cor:accountType
contextRef="now">account</gl-cor:accountType>
</gl-cor:account>
<gl-cor:amount
contextRef="now" decimals="2"
unitRef="usd">435.84</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">D</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:identifierReference>
<gl-cor:identifierCode
contextRef="now">9098</gl-cor:identifierCode>
<gl-cor:identifierDescription
contextRef="now">Ludwick,
Dave</gl-cor:identifierDescription>
<gl-cor:identifierType
contextRef="now">C</gl-cor:identifierType>
</gl-cor:identifierReference>
<gl-cor:documentType
contextRef="now">invoice</gl-cor:documentType>
<gl-cor:postingStatus
contextRef="now">posted</gl-cor:postingStatus>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">2</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">10400</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Retail
Sales</gl-cor:accountMainDescription>
<gl-cor:accountPurposeCode
contextRef="now">usgaap</gl-cor:accountPurposeCode>
<gl-cor:accountType
contextRef="now">account</gl-cor:accountType>
</gl-cor:account>
<gl-cor:amount
contextRef="now" decimals="2"
unitRef="usd">229</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">C</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:identifierReference>
<gl-cor:identifierCode
contextRef="now">9098</gl-cor:identifierCode>
<gl-cor:identifierDescription
contextRef="now">Ludwick,
Dave</gl-cor:identifierDescription>
<gl-cor:identifierType
contextRef="now">C</gl-cor:identifierType>
</gl-cor:identifierReference>
<gl-cor:documentType
contextRef="now">invoice</gl-cor:documentType>
<gl-cor:postingStatus
contextRef="now">posted</gl-cor:postingStatus>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">3</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">10500</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Inventory
Asset</gl-cor:accountMainDescription>
<gl-cor:accountPurposeCode
contextRef="now">usgaap</gl-cor:accountPurposeCode>
<gl-cor:accountType
contextRef="now">account</gl-cor:accountType>
</gl-cor:account>
<gl-cor:amount
contextRef="now" decimals="2"
unitRef="usd">100</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">C</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:identifierReference>
<gl-cor:identifierCode
contextRef="now">9098</gl-cor:identifierCode>
<gl-cor:identifierDescription
contextRef="now">Ludwick,
Dave</gl-cor:identifierDescription>
<gl-cor:identifierType
contextRef="now">C</gl-cor:identifierType>
</gl-cor:identifierReference>
<gl-cor:documentType
contextRef="now">invoice</gl-cor:documentType>
<gl-cor:postingStatus
contextRef="now">posted</gl-cor:postingStatus>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">4</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">10600</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Cost of Goods
Sold</gl-cor:accountMainDescription>
<gl-cor:accountPurposeCode
contextRef="now">usgaap</gl-cor:accountPurposeCode>
<gl-cor:accountType
contextRef="now">account</gl-cor:accountType>
</gl-cor:account>
<gl-cor:amount
contextRef="now" decimals="2"
unitRef="usd">100</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">D</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:identifierReference>
<gl-cor:identifierCode
contextRef="now">9098</gl-cor:identifierCode>
<gl-cor:identifierDescription
contextRef="now">Ludwick,
Dave</gl-cor:identifierDescription>
<gl-cor:identifierType
contextRef="now">C</gl-cor:identifierType>
</gl-cor:identifierReference>
<gl-cor:documentType
contextRef="now">invoice</gl-cor:documentType>
<gl-cor:postingStatus
contextRef="now">posted</gl-cor:postingStatus>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">5</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">10400</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Retail
Sales</gl-cor:accountMainDescription>
<gl-cor:accountPurposeCode
contextRef="now">usgaap</gl-cor:accountPurposeCode>
<gl-cor:accountType
contextRef="now">account</gl-cor:accountType>
</gl-cor:account>
<gl-cor:amount
contextRef="now" decimals="2"
unitRef="usd">149.99</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">C</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:identifierReference>
<gl-cor:identifierCode
contextRef="now">9098</gl-cor:identifierCode>
<gl-cor:identifierDescription
contextRef="now">Ludwick,
Dave</gl-cor:identifierDescription>
<gl-cor:identifierType
contextRef="now">C</gl-cor:identifierType>
</gl-cor:identifierReference>
<gl-cor:documentType
contextRef="now">invoice</gl-cor:documentType>
<gl-cor:postingStatus
contextRef="now">posted</gl-cor:postingStatus>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">6</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">10500</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Inventory
Asset</gl-cor:accountMainDescription>
<gl-cor:accountPurposeCode
contextRef="now">usgaap</gl-cor:accountPurposeCode>
<gl-cor:accountType
contextRef="now">account</gl-cor:accountType>
</gl-cor:account>
<gl-cor:amount
contextRef="now" decimals="2"
unitRef="usd">80</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">C</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:identifierReference>
<gl-cor:identifierCode
contextRef="now">9098</gl-cor:identifierCode>
<gl-cor:identifierDescription
contextRef="now">Ludwick,
Dave</gl-cor:identifierDescription>
<gl-cor:identifierType
contextRef="now">C</gl-cor:identifierType>
</gl-cor:identifierReference>
<gl-cor:documentType
contextRef="now">invoice</gl-cor:documentType>
<gl-cor:postingStatus
contextRef="now">posted</gl-cor:postingStatus>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">7</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">10600</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Cost of Goods
Sold</gl-cor:accountMainDescription>
<gl-cor:accountPurposeCode
contextRef="now">usgaap</gl-cor:accountPurposeCode>
<gl-cor:accountType
contextRef="now">account</gl-cor:accountType>
</gl-cor:account>
<gl-cor:amount
contextRef="now" decimals="2"
unitRef="usd">80</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">D</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:identifierReference>
<gl-cor:identifierCode
contextRef="now">9098</gl-cor:identifierCode>
<gl-cor:identifierDescription
contextRef="now">Ludwick,
Dave</gl-cor:identifierDescription>
<gl-cor:identifierType
contextRef="now">C</gl-cor:identifierType>
</gl-cor:identifierReference>
<gl-cor:documentType
contextRef="now">invoice</gl-cor:documentType>
<gl-cor:postingStatus
contextRef="now">posted</gl-cor:postingStatus>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">8</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">10700</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">GST Payable</gl-cor:accountMainDescription>
<gl-cor:accountPurposeCode
contextRef="now">usgaap</gl-cor:accountPurposeCode>
<gl-cor:accountType
contextRef="now">account</gl-cor:accountType>
</gl-cor:account>
<gl-cor:amount
contextRef="now" decimals="2"
unitRef="usd">26.53</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">C</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:identifierReference>
<gl-cor:identifierCode
contextRef="now">9098</gl-cor:identifierCode>
<gl-cor:identifierDescription
contextRef="now">Ludwick,
Dave</gl-cor:identifierDescription>
<gl-cor:identifierType
contextRef="now">C</gl-cor:identifierType>
</gl-cor:identifierReference>
<gl-cor:documentType
contextRef="now">invoice</gl-cor:documentType>
<gl-cor:postingStatus
contextRef="now">posted</gl-cor:postingStatus>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">9</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">10800</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">PST Payable</gl-cor:accountMainDescription>
<gl-cor:accountPurposeCode
contextRef="now">usgaap</gl-cor:accountPurposeCode>
<gl-cor:accountType
contextRef="now">account</gl-cor:accountType>
</gl-cor:account>
<gl-cor:amount
contextRef="now" decimals="2"
unitRef="usd">30.32</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">C</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:identifierReference>
<gl-cor:identifierCode
contextRef="now">9098</gl-cor:identifierCode>
<gl-cor:identifierDescription
contextRef="now">Ludwick,
Dave</gl-cor:identifierDescription>
<gl-cor:identifierType
contextRef="now">C</gl-cor:identifierType>
</gl-cor:identifierReference>
<gl-cor:documentType
contextRef="now">invoice</gl-cor:documentType>
<gl-cor:postingStatus
contextRef="now">posted</gl-cor:postingStatus>
</gl-cor:entryDetail>
</gl-cor:entryHeader>
<gl-cor:entryHeader>
<gl-cor:enteredBy
contextRef="now">Otto Wellwood</gl-cor:enteredBy>
<gl-cor:enteredDate
contextRef="now">2005-07-05</gl-cor:enteredDate>
<gl-cor:sourceJournalID
contextRef="now">gj</gl-cor:sourceJournalID>
<gl-bus:sourceJournalDescription
contextRef="now">JE</gl-bus:sourceJournalDescription>
<gl-cor:entryType
contextRef="now">standard</gl-cor:entryType>
<gl-cor:entryNumber
contextRef="now">584</gl-cor:entryNumber>
<gl-cor:entryComment
contextRef="now">The comment for this
entry</gl-cor:entryComment>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">1</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">10100</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Chequing</gl-cor:accountMainDescription>
<gl-cor:accountPurposeCode
contextRef="now">usgaap</gl-cor:accountPurposeCode>
<gl-cor:accountType
contextRef="now">account</gl-cor:accountType>
</gl-cor:account>
<gl-cor:amount
contextRef="now" decimals="2"
unitRef="usd">684.88</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">C</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:identifierReference>
<gl-cor:identifierCode
contextRef="now">331</gl-cor:identifierCode>
<gl-cor:identifierDescription
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