GST Transactions Detailed Report

GST Transactions Detailed Report
Saurav Pty Ltd
Tax inclusive - Accruals basis
01/07/2019 to 31/07/2019
Sales and Income
Date Reference Transaction Account Description Amount Tax collected
Sales and Income: G1 - Goods & Services Tax 10%
01/07/2019 IV00000000012 Invoice 4-2400 Sales Cash Sales 3,080.00 280.00
05/07/2019 IV00000000019 Invoice 4-2400 Sales C01 6,600.00 600.00
08/07/2019 IV00000000013 Invoice 4-2400 Sales Cash Sales 2,200.00 200.00
08/07/2019 IV00000000013 Invoice 4-2400 Sales Cash Sales 1,100.00 100.00
08/07/2019 IV00000000020 Invoice 4-2400 Sales C10 1,100.00 100.00
12/07/2019 IV00000000014 Invoice 4-2400 Sales Cash Sales 660.00 60.00
12/07/2019 IV00000000014 Invoice 4-2400 Sales Cash Sales 825.00 75.00
12/07/2019 IV00000000014 Invoice 4-2400 Sales Cash Sales 792.00 72.00
12/07/2019 IV00000000014 Invoice 4-2400 Sales Cash Sales 990.00 90.00
12/07/2019 IV00000000021 Invoice 4-2400 Sales C02 5,500.00 500.00
14/07/2019 IV00000000022 Invoice 4-2400 Sales C09 1,320.00 120.00
14/07/2019 IV00000000022 Invoice 4-2400 Sales C09 770.00 70.00
15/07/2019 IV00000000015 Invoice 4-2400 Sales Cash Sales 572.00 52.00
15/07/2019 IV00000000015 Invoice 4-2400 Sales Cash Sales 495.00 45.00
15/07/2019 IV00000000015 Invoice 4-2400 Sales Cash Sales 3,630.00 330.00
15/07/2019 IV00000000023 Invoice 4-2400 Sales C03 2,860.00 260.00
15/07/2019 IV00000000023 Invoice 4-2400 Sales C03 5,720.00 520.00
16/07/2019 IV00000000024 Invoice 4-2400 Sales C07 880.00 80.00
17/07/2019 IV00000000025 Invoice 4-2400 Sales C08 2,574.00 234.00
18/07/2019 IV00000000016 Invoice 4-2400 Sales Cash Sales 1,540.00 140.00
18/07/2019 IV00000000016 Invoice 4-2400 Sales Cash Sales 220.00 20.00
18/07/2019 IV00000000016 Invoice 4-2400 Sales Cash Sales 385.00 35.00
18/07/2019 IV00000000016 Invoice 4-2400 Sales Cash Sales 1,100.00 100.00
20/07/2019 IV00000000026 Invoice 4-2400 Sales C04 550.00 50.00
20/07/2019 IV00000000026 Invoice 4-2400 Sales C04 2,640.00 240.00
22/07/2019 IV00000000017 Invoice 4-2400 Sales Cash Sales 176.00 16.00
22/07/2019 IV00000000017 Invoice 4-2400 Sales Cash Sales 2,145.00 195.00
22/07/2019 IV00000000017 Invoice 4-2400 Sales Cash Sales 1,155.00 105.00
22/07/2019 IV00000000017 Invoice 4-2400 Sales Cash Sales 429.00 39.00
22/07/2019 IV00000000027 Invoice 4-2400 Sales C06 6,600.00 600.00
22/07/2019 IV00000000027 Invoice 4-2400 Sales C06 1,320.00 120.00
22/07/2019 IV00000000028 Invoice 4-2400 Sales C05 1,100.00 100.00
22/07/2019 IV00000000028 Invoice 4-2400 Sales C05 792.00 72.00
23/07/2019 IV00000000029 Invoice 4-2400 Sales C05 16,830.00 1,530.00
24/07/2019 IV00000000030 Invoice 4-2400 Sales C06 5,500.00 500.00
24/07/2019 IV00000000031 Invoice 4-2400 Sales C04 1,430.00 130.00
24/07/2019 IV00000000031 Invoice 4-2400 Sales C04 1,320.00 120.00
26/07/2019 IV00000000032 Invoice 4-2400 Sales C07 2,310.00 210.00
28/07/2019 IV00000000033 Invoice 4-2400 Sales C08 2,200.00 200.00
28/07/2019 IV00000000033 Invoice 4-2400 Sales C08 572.00 52.00
31/07/2019 IV00000000018 Invoice 4-2400 Sales Cash Sales 495.00 45.00
31/07/2019 IV00000000018 Invoice 4-2400 Sales Cash Sales 1,980.00 180.00
31/07/2019 IV00000000018 Invoice 4-2400 Sales Cash Sales 2,970.00 270.00
97,427.00 8,857.00
Sales and Income: Sales Not Reportable 0%
04/07/2019 JE000002 Gen Jrnl 2-2500 Accrued
expenses
Paid June sales
commission owing to
-10,000.00 0.00
26/01/2020 Page 1

retail assistants
(Cheque 1057)
28/07/2019 JE000003 Gen Jrnl 2-2600 PAYG
withholdings payable
Paid wage Cheque 1068
and withheld tax of
9,000
9,000.00 0.00
31/07/2019 JE000005 Gen Jrnl 2-2550 Provision for
dividend
Paid dividends Cheque
1070
-50,000.00 0.00
31/07/2019 JE000008 Gen Jrnl 2-1800 Accounts
payable
Sales commission
payable for July
5,000.00 0.00
31/07/2019 JE000010 Gen Jrnl 2-1800 Accounts
payable
Interest expense for July 1,875.00 0.00
31/07/2019 JE000011 Gen Jrnl 9-1001 Bad debt Provision for doubtful
debts @5%
-3,630.40 0.00
31/07/2019 JE000012 Gen Jrnl 2-2500 Accrued
expenses
Electric usage accrued
for July
2,100.00 0.00
-45,655.40 0.00
Purchases and Expenses
Date Reference Transaction Account Description Amount Tax paid
Purchases and Expenses: G11 - GST-free Purchases 0%
31/07/2019 JE000007 Gen Jrnl 6-1400 Bank charges Bank fees 110.00 0.00
31/07/2019 JE000010 Gen Jrnl 6-2800 Interest paid Interest expense for July 1,875.00 0.00
1,985.00 0.00
Purchases and Expenses: G11 - Goods & Services Tax 10%
01/07/2019 EX0000000001
1
Bill 1-1850 Inventory
Control
S01-Trading Goods 1,320.00 120.00
02/07/2019 EX0000000001
2
Bill 1-1850 Inventory
Control
S04-Trading Goods 1,900.00 172.73
03/07/2019 EX0000000001
3
Bill 1-1850 Inventory
Control
S03-Trading Goods 2,145.00 195.00
03/07/2019 SN00000001 Supp Rtrn 1-1850 Inventory
Control
S03-Trading Goods -143.00 -13.00
04/07/2019 EX0000000001
4
Bill 6-4200 Printing &
stationery
S06-Stationery 550.00 50.00
06/07/2019 EX0000000001
5
Bill 1-1850 Inventory
Control
S08-Trading Goods 300.00 27.27
07/07/2019 EX0000000001
6
Bill 1-1850 Inventory
Control
S03-Trading Goods 2,800.00 254.55
14/07/2019 EX0000000001
7
Bill 6-4800 Repairs &
maintenance
S11 250.00 22.73
18/07/2019 EX0000000001
8
Bill 6-3200 Lease of
equipment
S12 3,000.00 272.73
21/07/2019 EX0000000001
9
Bill 6-4000 Postage &
courier
S10-Courier Co 620.00 56.36
24/07/2019 EX0000000002
0
Bill 6-5600 Telephone S05-Telephone Co 835.00 75.91
26/07/2019 EX0000000002
1
Bill 6-1200 Advertising S09-Advertising Co 4,500.00 409.09
31/07/2019 EX0000000002
2
Bill 6-3400 Motor vehicle
expenses
S07-Car Garage Co 550.00 50.00
31/07/2019 JE000013 Gen Jrnl 1-1000 Cash at Bank Shop fixtures sold 3,300.00 300.00
21,927.00 1,993.36
Purchases and Expenses: Purchases Not Reportable 0%
02/07/2019 JE000001 Gen Jrnl 6-5800 Travel &
accommodation
Reimbursed employee
travel expense (Cheque
1056)
110.00 0.00
02/07/2019 JE000001 Gen Jrnl 1-1000 Cash at Bank Reimbursed employee
travel expense (Cheque
1056)
-110.00 0.00
04/07/2019 JE000002 Gen Jrnl 1-1000 Cash at Bank Paid June sales
commission owing to
retail assistants
(Cheque 1057)
-10,000.00 0.00
15/07/2019 SM000001 Spend Mny 2-2600 PAYG
withholdings payable
June PAYG paid
(Cheque 1058)
10,000.00 0.00
16/07/2019 SM000002 Spend Mny 2-2200 GST collected Paid GST obligation for
June (Cheque 1059)
5,000.00 0.00
26/01/2020 Page 2

18/07/2019 JE000006 Gen Jrnl 6-3200 Lease of
equipment
Lease payments 990.00 0.00
18/07/2019 JE000006 Gen Jrnl 1-1000 Cash at Bank Lease payments -990.00 0.00
23/07/2019 SM000003 Spend Mny 6-5400
Superannuation
expense
Paid superannuation
Cheque 1063
3,000.00 0.00
28/07/2019 JE000003 Gen Jrnl 6-6200 Wages &
salaries
Paid wage Cheque 1068
and withheld tax of
9,000
37,000.00 0.00
28/07/2019 JE000003 Gen Jrnl 1-1000 Cash at Bank Paid wage Cheque 1068
and withheld tax of
9,000
-28,000.00 0.00
29/07/2019 JE000004 Gen Jrnl 6-5800 Travel &
accommodation
Cheque 1069 petty cash
reimbursed
220.00 0.00
29/07/2019 JE000004 Gen Jrnl 6-3600 Office
supplies
Cheque 1069 petty cash
reimbursed
165.00 0.00
29/07/2019 JE000004 Gen Jrnl 6-4000 Postage &
courier
Cheque 1069 petty cash
reimbursed
187.00 0.00
29/07/2019 JE000004 Gen Jrnl 1-1200 Petty cash Cheque 1069 petty cash
reimbursed
-572.00 0.00
31/07/2019 JE000005 Gen Jrnl 1-1000 Cash at Bank Paid dividends Cheque
1070
-50,000.00 0.00
31/07/2019 JE000007 Gen Jrnl 1-1000 Cash at Bank Bank fees -110.00 0.00
31/07/2019 JE000008 Gen Jrnl 6-4400 Sales
commission
Sales commission
payable for July
5,000.00 0.00
31/07/2019 JE000009 Gen Jrnl 6-2600 Insurance Insurance expense for
July
1,000.00 0.00
31/07/2019 JE000009 Gen Jrnl 1-1851 Prepayments Insurance expense for
July
-1,000.00 0.00
31/07/2019 JE000011 Gen Jrnl 1-1801 Provision for
doubtful debts
Provision for doubtful
debts @5%
-3,630.40 0.00
31/07/2019 JE000012 Gen Jrnl 6-2000 Electricity &
gas
Electric usage accrued
for July
2,100.00 0.00
31/07/2019 JE000013 Gen Jrnl 1-2001 Accum Depn-
Shop Fixt & Equip
Shop fixtures sold 8,200.00 0.00
31/07/2019 JE000013 Gen Jrnl 9-1000 Other
expenses
Shop fixtures sold 500.00 0.00
31/07/2019 JE000013 Gen Jrnl 1-2000 Shop Fixtures
and Equipment
Shop fixtures sold -12,000.00 0.00
31/07/2019 JE000014 Gen Jrnl 5-2800 Purchases Perpetual inventory
system
38,225.00 0.00
31/07/2019 JE000014 Gen Jrnl 1-1850 Inventory
Control
Perpetual inventory
system
-38,225.00 0.00
-32,940.40 0.00
26/01/2020 Page 3