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PAPERS AND REPORT TEMPLATES CHART OF ACCOUNTING WORKING PAPERS AND REPORT TEMPLATES CHART OF ACCOUNTING WORKING PAPERS AND REPORT TEMPLATES CHART OF ACCOUNTING WORKING PAPERS AND REPORT TEMPLATES CHAR

   

Added on  2020-06-06

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ACCOUNTING WORKING PAPERS AND REPORT TEMPLATESCHART OF ACCOUNTSAccount No.Account NameElement (Income and expenses)Element (Asset, etc)Current/non-current100Cheques accountsassetcurrent105Petty cashassetcurrent110Accounts receivableassetcurrent120Merchandise inventoryassetcurrent130Prepaid insuranceassetcurrent140Prepaid rates and taxesassetcurrent150GST paidexpenses160Building and improvementsassetnon-current161Accumulated depreciation (building&imp)liabilitiesnon-current170Motor vehiclesassetnon-current171Accumulated Depreciation (motor vehicles)liabilitiesnon-current180store equipmentsassetnon-current181Accumulated Depreciation (Store equip.)liabilitiesnon-current200Accounts payableliabilitiescurrent210GST collectedliabilitiescurrent220PAYG withholding payableliabilitiescurrent230Superannuation payableliabilitiescurrent240Wages and salariesliabilitiescurrent280Bank loanliabilitiesnon-current310Share capitalliabilitiesnon-current315Dividends paidexpense320Retained earningsliabilitiesnon-current400salesincome420Discounts receivedincome430Freight collectedincome500Cost of salesexpense520Freight expensesexpenses600advertisingexpenses610Bank chargesexpenses615cleaningexpenses620depreciationexpense625electricityexpenses630insuranceexpensesCHART OF ACCOUNTS1

Account No.Account NameElement (Income and expenses)Element (Asset, etc)Current/non-current635Interest expenseexpenses640Motor vehicle expensesexpenses650Postage &stationeryexpenses655ratesexpenses660Repair and maintenanceexpenses670Staff amenitiesexpenses675superannuationexpenses680telephoneexpenses690Wages and salariesexpenses2

GENERAL JOURNALDateDescriptionPost RefDebitCredit02/11/17Cash A/C DR.TO SALES520224224201/11/17TELEPHONE A/C DR.TO Bank214492236502365005/11/17PURCHASE A/C DRTO Herrin Wholesalers119811848184805/11/17Albert Park Primary School a/cdr.To sales52032420242007/11/17Bank a/c dr.To Melbourne high school3187318708/11/17Docklands Sporting Club a/c drTo sales520499099008/11/17Bad debts A/c Dr.To Dockland Sporting Club99099008/11/17Cash a/c dr.To sale of store equipments6491649108/11/17Bank a/c dr.To Austin Auctions49549509/11/17Wages a/c dr.To bank64064009/11/17Slogger pty ltd a/c drTo bank92664000400009/11/17Refreshment a/c dr.To cash151510/11/17Herrin Wholesalers a/c dr.To bank11972160931609310/11/17Rose white a/c drTo Bank1000100012/11/17Melbourn High School a/c dr.To sales52054345434513/11/17Purchase a/c dr.To All sports359725225522514/11/17Albert park sports club a/c dr.To sales52066765676514/11/17Purchase A/c drTo Willow Equipments7396941059410514/11/17Herrin Wholesaler a/c dr.To bank11981175561755616/11/17Southern Gazette A/c dr.To Bank44044016/11/17ADVERTISING A/C DR.To Southern Gazette a/c79844044016/11Bank a/c dr.51605516053

/17To Yarra City Council17/11/17Cash a/c Dr.To sales520795795719/11/17Australian Super A/c Dr.To bank a/c14414419/11/17Docklands Little League a/c Dr.To Bank a/c 1500150019/11/17Bank A/c dr.To Melbourn high school521515215121/11/17Purchase a/c dr.To Slogger Pty Ltd a/c94967920792022/11/17Electricity a/c dr.To Bank127982194151941522/11/17Willow Equipment A/c Dr.To bank739692222992222923/11/17Ruby stone A/c Dr.To Bank640640DateDescriptionPost RefDebitCredit23/11/17Albert park sports club A/c Dr.To, sales A/c520812600.512600.524/11/17Bank A/c Dr.To, sales52091259.51259.524/11/17Postage & stationery a/c dr.To, petty cash1606026/11/17Cash A/c Dr.to, sales A/c521034134126/11/17Purchase A/c Dr.To, Sloggery Pty Ltd.950227527526/11/17Bank A/c dr.to, Albert park sports club a/c5341534127/11/17Sloggery Pty A/c Dr.to, Bank A/c22293175317528/11/17dividend A/c Dr.to, Bank A/c223010726510726527/11/17Yarra city council A/c Dr.to, Sales A/c 52111958195829/11/17Purchase A/c Dr.to, Herrin Wholesalers A/c120022068206830/11/17Quick cleaners A/c Dr.to, Bank A/c223122022030/11/17Fuel A/c Dr.to, petty cash 2555530/11/17Cleaning A/c Dr.To, quick cleaners A/c12798222022030/11Albert Park A/c Dr.5212266226624

/17to, Sales A/c30/11/17Wages a/c dr.to, outstanding wages40040030/11/17Prepaid insurance A/c Dr.to insurance a/c3262326230/11/17Prepaid rates and taxes a/c dr. to, rates and taxes a/c3850385030/11/17Superannuation A/c Dr.to O/S superannuation A/c14414430/11/17Depreciation A/c Dr.to Building & improvements A/cto, motor vehicles A/cto, shop equipments A/c2267163331332130/11/17Interest A/c Dr.to bank A/c38437538437530/11/17Petty cash a/c dr.to petty cashier a/c1515SALES JOURNALDateInv NoAccountTermsSalesGSTCollectedCost of Sales DrAccountsInventory CrReceivable05/11/175203Albert ParkPrimarySchoolN302180220242008/11/175204DocklandsSporting Club9009099012/11/175205MelbourneHigh School2/10;N303900395434514/11/175206Albert ParkSports ClubN306100615676523/11/175208Albert ParkSports ClubN30113751145.512600527/11/175211Yarra CityCouncil A/CN301 7801781 95830/11/175212Albert ParkPrimarySchoolN302 4002422 662TOTAL286352885.531740.55

PURCHASES JOURNALDateInv. NoAccountTermsInventoryGST(Paid)(Outlays)FreightPaidAccountsPayable05/11/1711981HerrinWholesalersA/c5/10,N/30Blaze SoccerBallGifford NetballHerrin FootballJordanBasketball25207540880250200750400184813/11/1735972Allsports a/cNet7SlammerBackboardNetball Stand26215265210522.514/11/177396Willowequipments A/c2/10, N/30Armour CricketPadsBlaster CricketBatMarsh CricketBall2224981251051002 2254 9801 2509410.521/11/179496Slogger PtyLtdN/30Slogger Golf SetDiablo Golf Balls(box)GripBite GolfGlovesGolf Putting Mat5001502530151505 0001 500250300792026/11/179502Slogger PtyLtdN/30GripBite GolfGloves252527.529/11/1712002HerrinWholesalersA/c5/10,N/30Gifford NetballJordan Basketball601208806001 2002068TOTAL19818410194056

CASH PAYMENTS JOURNALDateAccountPostRefChq NoDebitsCreditsAccountsPayableCash at BankDiscountReceivedGST Paid(Outlays)09/11/17Refreshmenta/c dr.Tocash15045TOTAL157

CASH RECEIPTS JOURNALDateAccountsPostRefDebitsCreditsCash atBankCost ofSalesSalesAccountsReceivableOther GST Collected02/11/17sales2202422208/11/17sale ofstoreequipments18603206491495117/11/17Sales52078709578724/11/17Sales520911451259114.526/11/17sales521031034131TOTAL440592905205.58

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