Metallurgical accounting can be defined as the monitoring of the valuable metals from the time the ore is broken at the primary crusher until the time that we have the saleable products and residues. The overall purpose of metallurgical accounting is to provide management with up-to-date inform- ation that can be used to control mining and metallurgical oper- ations. The decisions that are taken on the basis of the information that the metall- urgical accounting system provides should result in improved control and, ultimately, increased revenue. The current state of accounting is a result of an extended evolutionary process and will continue as process plants bec- ome more sophisticated. Differences in mine call factors' and grade control reconciliation can lead to frustration between the site's geoscie- ntists and its metallurgists leading to a level of distrust in the mill grade._x000D_
Metallurgical accounting is not included in sufficient detail in undergraduate courses and the acceptable industry standards have developed based on what is considered acceptable to industry personnel and consultants. There is now the AMIRA P754 Metal Accounting, Code of Practice and Guidelines Handbook or reference manual. Computer based databases and spreadsheets have transformed tedious bookkeeping into an important management tool. Over time these standards have improved with developments in analytical procedures, weighing technology and sampling._x000D_
This paper provides anecdotal examples of problems and improvements observed over a number of years within the gold industry in Australia and overseas.