Accounting Working Paper and Report Templates

ACCOUNTING WORKING PAPERS AND REPORT TEMPLATES
CHART OF ACCOUNTS
Ac.
No. Account AL/IE C/NC
100 Cheque Account – Bendigo Bank Asset Current
105 Petty Cash Asset Current
110 Accounts Receivable Asset Current
120 Merchandise Inventory Asset Current
130 Prepaid Insurance Asset Current
140 Prepaid Rates & Taxes Asset Current
150 GST Paid (outlays) Asset Current
160 Buildings & Improvement (cost) Asset Non-current
161
Accumulated Depreciated - Bldgs &
Imp Liability Non-current
170 Motor Vehicles (Cost) Asset Non-current
171
Accumulated Depreciation – Motor
Vehicles Liability Non-current
180 Store Equipment (Cost) Asset Non-current
181
Accumulated Depreciation – Store
Equip Liability Non-current
200 Accounts Payable Liability Current
210 GST Collected Liability Current
220 PAYG Withholding Payable Liability Current
230 Superannuation Payable Liability Current
240 Wages & Salaries Expense Current
280 Bank Loan Liability Non-current
310 Share Capital Equity Non-current
315 Dividends Paid Equity Non-current
320 Retained Earnings Equity Non-current
400 Sales Income Current
420 Discounts Received Income Current
430 Freight Collected Income Current
500 Cost of Sales Expense Current
520 Freight Expense Expense Current
600 Advertising Expense Current
610 BankCharges Expense Current
615 Cleaning Expense Current
620 Depreciation Expense Current
625 Electricity Expense Current
630 Insurance Expense Current
635 Interest Expense Expense Current
640 Motor Vehicle Expenses Expense Current
650 Postage & Stationery Expense Current
655 Rates Expense Current
1

660 Repairs & Maintenance Expense Current
670 Staff Amenities Expense Current
675 Superannuation Expense Current
680 Telephone Expense Current
685 Wages & Salaries Expense Current
2

GENERAL JOURNAL
Date Description Post
Ref
Debit Credit
Depreciation 9,086
Acc. Depreciation 9,086
3

SALES JOURNAL
Date Inv
No
Account Terms Sales GST
Collected
Accounts
Receivable
Cost of
Sales Dr
Inventory
Cr
Sales 69,020 1,750 70 9,337 50 31,160
Dr
12,200
Cr
4

PURCHASES JOURNAL
Date Inv
.
No
Account Terms Inventory GST
(Paid)
(Outlays)
Freight
Paid
Accounts
Payable
Purchases 12,200 921 2
0
324 11,45
4
5

CASH PAYMENTS JOURNAL
Date Account
Po
st
Ref
Chq
No
Debits Credits
Accounts
Payable
GST
Paid
(Outla
ys)
Other
Cash at
Bank
Discount
Received
GST Paid
(Outlays)
Wages &
Salaries
6,600
Freight
Expense
149
Advertisi
ng
480
Bank
Charges
42 40
Cleaning 850
Electricit
y
380 50
Insurance 1,864
Interest
Expense
816
Motor
Vehicle
Expenses
102
Postage
&
Stationer
y
2,200
Rates 75
6

Repairs &
Maintena
nce
68 60
Staff
Amenitie
s
612
Superann
uation
426 50
Telephon
e
380 50
Interest
Expenses
15,75
0
GST paid 92
1
2
0
Discount
received
392 30
7

CASH RECEIPTS JOURNAL
Dat
e
Accounts
Po
st
Ref
Debit
s
Credits
Cash at
Bank
Cost of
Sales Sales Accounts
Receivable
GST
Collected
Other
8