Journal Report | Palm beach 4017703 | 5 October 2019

This journal report contains details of all the financial transactions of Palm beach 4017703 from 31 Jul 2019 to 31 Aug 2019 including payments, reversals, depreciation, interest, and more.

Journal Report
Journal Report | Palm beach 4017703 | 5 October 2019 Page 1 of 28
Palm beach 4017703
From 31 Jul 2019 to 31 Aug 2019
ID 203 Reconciliation adjustment (Posted by shubham govindkar on 5 Oct 2019) 10 Aug 2019
Account Debit Credit
Cash at bank (600) 9.00
Rounding (860) 9.00
9.00 9.00
ID 202 Payment: Lessons (Posted by shubham govindkar on 5 Oct 2019) 14 Aug 2019
Account Debit Credit
Accounts Receivable (610) 2,700.00
Cash at bank (600) 2,700.00
2,700.00 2,700.00
ID 201 Lessons (Posted by shubham govindkar on 5 Oct 2019) 14 Aug 2019
Account Debit Credit
Accounts Receivable (610) 2,700.00
Revenue - Surf Lessons (201) 1,145.45
Revenue - Surf Lessons (201) 1,309.09
GST (820) 245.46
2,700.00 2,700.00
ID 200 Reversed: Lessons (Posted by shubham govindkar on 5 Oct 2019) Reversal of #101 14 Aug 2019
Account Debit Credit
Accounts Receivable (610) 1,980.00
Revenue - Surf Lessons (201) 1,145.45
Revenue - Yoga Lessons (202) 654.55
GST (820) 180.00
1,980.00 1,980.00
ID 199 Reversed: Payment: Lessons (Posted by shubham govindkar on 5 Oct 2019) Reversal of #102 14 Aug 2019
Account Debit Credit
Accounts Receivable (610) 1,980.00
Cash at bank (600) 1,980.00
1,980.00 1,980.00
ID 198 The Advertising Gurus (Posted by shubham govindkar on 5 Oct 2019) 19 Aug 2019
Account Debit Credit
Cash at bank (600) 30,000.00
Prepaid advertisement (623) 30,000.00
30,000.00 30,000.00
ID 197 Interest paid (Posted by shubham govindkar on 5 Oct 2019) 31 Aug 2019
Account Debit Credit
Cash at bank (600) 250.00
Interest Expense (437) 250.00

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250.00 250.00
ID 196 Bank charges (Posted by shubham govindkar on 5 Oct 2019) 31 Aug 2019
Account Debit Credit
Cash at bank (600) 15.00
Bank Fees (404) 15.00
15.00 15.00
ID 195 Prepaid Council rates (Manual Journal: Posted by shubham govindkar on 5 Oct 2019) 31 Aug 2019
Account Debit Credit
Prepaid Council rates (624) 348.48
General Expenses (429) 348.48
348.48 348.48
ID 194 Reversed: Prepaid Council rates (Manual Journal: Posted by shubham govindkar on 5 Oct 2019)
Reversal of #193
31 Aug 2019
Account Debit Credit
Prepaid Council rates (624) 383.33
General Expenses (429) 383.33
383.33 383.33
ID 193 Prepaid Council rates (Manual Journal: Posted by shubham govindkar on 5 Oct 2019) 31 Aug 2019
Account Debit Credit
Prepaid Council rates (624) 383.33
General Expenses (429) 383.33
383.33 383.33
ID 192 Reversed: advertising campaign (Manual Journal: Posted by shubham govindkar on 5 Oct 2019)
Reversal of #187
31 Aug 2019
Account Debit Credit
Prepaid advertisement (623) 30,000.00
Advertising expenses (400) 30,000.00
30,000.00 30,000.00
ID 191 Payment: The Advertising Gurus (Posted by shubham govindkar on 5 Oct 2019) 19 Aug 2019
Account Debit Credit
Accounts Payable (800) 33,000.00
Cash at bank (600) 33,000.00
33,000.00 33,000.00
ID 190 The Advertising Gurus (Posted by shubham govindkar on 5 Oct 2019) 19 Aug 2019
Account Debit Credit
Accounts Payable (800) 33,000.00
Prepaid advertisement (623) 30,000.00
GST (820) 3,000.00
33,000.00 33,000.00
ID 189 Reversed: The Advertising Gurus (Posted by shubham govindkar on 5 Oct 2019) Reversal of #136 19 Aug 2019
Account Debit Credit

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Accounts Payable (800) 3,300.00
Prepaid advertisement (623) 3,000.00
GST (820) 300.00
3,300.00 3,300.00
ID 188 Reversed: Payment: The Advertising Gurus (Posted by shubham govindkar on 5 Oct 2019)
Reversal of #137
19 Aug 2019
Account Debit Credit
Accounts Payable (800) 3,300.00
Cash at bank (600) 3,300.00
3,300.00 3,300.00
ID 187 advertising campaign (Manual Journal: Posted by shubham govindkar on 5 Oct 2019) 31 Aug 2019
Account Debit Credit
Prepaid advertisement (623) 30,000.00
Advertising expenses (400) 30,000.00
30,000.00 30,000.00
ID 186 Reversed: advertising campaign (Manual Journal: Posted by shubham govindkar on 5 Oct 2019)
Reversal of #185
31 Aug 2019
Account Debit Credit
Prepaid advertisement (623) 27,272.73
Advertising expenses (400) 27,272.73
27,272.73 27,272.73
ID 185 advertising campaign (Manual Journal: Posted by shubham govindkar on 5 Oct 2019) 31 Aug 2019
Account Debit Credit
Prepaid advertisement (623) 27,272.73
Advertising expenses (400) 27,272.73
27,272.73 27,272.73
ID 184 Prepaid rent (Manual Journal: Posted by shubham govindkar on 5 Oct 2019) 31 Aug 2019
Account Debit Credit
Historical Adjustment (840) 18,068.18
Prepaid Rent (621) 18,068.18
18,068.18 18,068.18
ID 183 Prepaid insurance (Manual Journal: Posted by shubham govindkar on 5 Oct 2019) 31 Aug 2019
Account Debit Credit
Prepaid Insurance (620) 25,125.00
Insurance (433) 25,125.00
25,125.00 25,125.00
ID 182 Rent (Manual Journal: Posted by shubham govindkar on 5 Oct 2019) 31 Aug 2019
Account Debit Credit
Rent (469) 4,015.15
Prepaid Rent (621) 4,015.15
4,015.15 4,015.15

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ID 181 Computer Depreciation (Manual Journal: Posted by shubham govindkar on 5 Oct 2019) 31 Aug 2019
Account Debit Credit
Depreciation (416) 41.25
Less Accumulated Depreciation Computerized cash register (741) 41.25
41.25 41.25
ID 180 Office equipment Depreciation (Manual Journal: Posted by shubham govindkar on 5 Oct 2019) 31 Aug 2019
Account Debit Credit
Depreciation (416) 300.00
Less Accumulated depreciation - Office Equip' (711) 300.00
300.00 300.00
ID 179 Delivery truck Depreciation (Manual Journal: Posted by shubham govindkar on 5 Oct 2019) 31 Aug 2019
Account Debit Credit
Depreciation (416) 666.67
Accumulated depreciation - MV (731) 666.67
666.67 666.67
ID 178 Leasehold improvements Depreciation (Manual Journal: Posted by shubham govindkar on 5 Oct
2019)
31 Aug 2019
Account Debit Credit
Depreciation (416) 531.25
Less Accumulated Depreciation - Leasehold (721) 531.25
531.25 531.25
ID 177 Payment: Virtual Bank (Posted by shubham govindkar on 5 Oct 2019) 31 Aug 2019
Account Debit Credit
Accounts Receivable (610) 75.00
Cash at bank (600) 75.00
75.00 75.00
ID 176 Virtual Bank (Posted by shubham govindkar on 5 Oct 2019) 31 Aug 2019
Account Debit Credit
Accounts Receivable (610) 75.00
Interest Income (270) 75.00
75.00 75.00
ID 175 Payment: Virtual Bank (Posted by shubham govindkar on 5 Oct 2019) 31 Aug 2019
Account Debit Credit
Accounts Payable (800) 265.00
Cash at bank (600) 265.00
265.00 265.00
ID 174 Virtual Bank (Posted by shubham govindkar on 5 Oct 2019) 31 Aug 2019
Account Debit Credit
Accounts Payable (800) 265.00
Bank Fees (404) 15.00
Interest Expense (437) 250.00

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265.00 265.00
ID 173 Reversed: Virtual Bank (Posted by shubham govindkar on 5 Oct 2019) Reversal of #172 31 Aug 2019
Account Debit Credit
Accounts Payable (800) 340.00
Bank Fees (404) 15.00
Interest Expense (437) 250.00
Interest Income (270) 75.00
340.00 340.00
ID 172 Virtual Bank (Posted by shubham govindkar on 5 Oct 2019) 31 Aug 2019
Account Debit Credit
Accounts Payable (800) 340.00
Bank Fees (404) 15.00
Interest Expense (437) 250.00
Interest Income (270) 75.00
340.00 340.00
ID 171 Dividend declared (Posted by shubham govindkar on 5 Oct 2019) 29 Aug 2019
Account Debit Credit
Accounts Payable (800) 20,000.00
Dividend Declared (981) 20,000.00
20,000.00 20,000.00
ID 170 Shopfront Renovations Pty Limited (Posted by shubham govindkar on 5 Oct 2019) 29 Aug 2019
Account Debit Credit
Accounts Payable (800) 16,500.00
Repairs and Maintenance (473) 15,000.00
GST (820) 1,500.00
16,500.00 16,500.00
ID 169 Did a stock take. There were only 30 long boards counted (Posted by shubham govindkar on 5
Oct 2019)
27 Aug 2019
Account Debit Credit
Historical Adjustment (840) 77,000.00
Inventory (630) 77,000.00
77,000.00 77,000.00
ID 167 Did a stock take. There were only 50 short boards counted (Posted by shubham govindkar on 5
Oct 2019)
27 Aug 2019
Account Debit Credit
Historical Adjustment (840) 14,500.00
Inventory (630) 14,500.00
14,500.00 14,500.00
ID 162 Pittwater High School (Posted by shubham govindkar on 5 Oct 2019) 26 Aug 2019
Account Debit Credit
Accounts Receivable (610) 5,280.00
Accounts Receivable (610) 5,280.00

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5,280.00 5,280.00
ID 161 Pittwater High School (Posted by shubham govindkar on 5 Oct 2019) 26 Aug 2019
Account Debit Credit
Accounts Receivable (610) 5,280.00
Sales Revenue - Clothing and merchandise (200) 5,280.00
5,280.00 5,280.00
ID 160 Pittwater High School (Posted by shubham govindkar on 5 Oct 2019) 26 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 2,250.00
Inventory (630) 2,250.00
Cost of Goods Sold (310) 2,025.00
Inventory (630) 2,025.00
Cost of Goods Sold (310) 1,000.00
Inventory (630) 1,000.00
Cost of Goods Sold (310) 1,400.00
Inventory (630) 1,400.00
6,675.00 6,675.00
ID 159 Pittwater High School (Posted by shubham govindkar on 5 Oct 2019) 26 Aug 2019
Account Debit Credit
Accounts Receivable (610) 14,685.00
Sales Revenue - Clothing and merchandise (200) 4,500.00
Sales Revenue - Clothing and merchandise (200) 4,050.00
Sales Revenue - Clothing and merchandise (200) 2,000.00
Sales Revenue - Clothing and merchandise (200) 2,800.00
GST (820) 1,335.00
14,685.00 14,685.00
ID 158 Payment: BPay (Posted by shubham govindkar on 5 Oct 2019) 25 Aug 2019
Account Debit Credit
Accounts Payable (800) 440.00
Cash at bank (600) 440.00
440.00 440.00
ID 157 BPay (Posted by shubham govindkar on 5 Oct 2019) 25 Aug 2019
Account Debit Credit
Accounts Payable (800) 440.00
Telephone & Internet (489) 400.00
GST (820) 40.00
440.00 440.00
ID 156 Payment: BPay (Posted by shubham govindkar on 5 Oct 2019) 24 Aug 2019
Account Debit Credit
Accounts Payable (800) 575.00
Cash at bank (600) 575.00
575.00 575.00

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ID 155 BPay (Posted by shubham govindkar on 5 Oct 2019) 24 Aug 2019
Account Debit Credit
Accounts Payable (800) 575.00
General Expenses (429) 522.73
GST (820) 52.27
575.00 575.00
ID 154 Surf Warehouse (Posted by shubham govindkar on 5 Oct 2019) 23 Aug 2019
Account Debit Credit
Accounts Payable (800) 9,900.00
Inventory (630) 2,450.00
Inventory (630) 3,240.00
Inventory (630) 3,200.00
Freight & Courier (425) 110.00
GST (820) 900.00
9,900.00 9,900.00
ID 153 Payment: In-store sales (Posted by shubham govindkar on 5 Oct 2019) 21 Aug 2019
Account Debit Credit
Accounts Receivable (610) 14,850.00
Cash at bank (600) 14,850.00
14,850.00 14,850.00
ID 151 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 21 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 1,400.00
Inventory (630) 1,400.00
Cost of Goods Sold (310) 1,350.00
Inventory (630) 1,350.00
Cost of Goods Sold (310) 4,000.00
Inventory (630) 4,000.00
6,750.00 6,750.00
ID 150 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 21 Aug 2019
Account Debit Credit
Accounts Receivable (610) 14,850.00
Sales Revenue - Clothing and merchandise (200) 2,800.00
Sales Revenue - Clothing and merchandise (200) 2,700.00
Sales Revenue - Clothing and merchandise (200) 8,000.00
GST (820) 1,350.00
14,850.00 14,850.00
ID 149 Payment: Lessons (Posted by shubham govindkar on 5 Oct 2019) 21 Aug 2019
Account Debit Credit
Accounts Receivable (610) 3,200.00
Cash at bank (600) 3,200.00
3,200.00 3,200.00

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ID 148 Lessons (Posted by shubham govindkar on 5 Oct 2019) 21 Aug 2019
Account Debit Credit
Accounts Receivable (610) 3,200.00
Revenue - Surf Lessons (201) 1,636.36
Revenue - Surf Lessons (201) 1,272.73
GST (820) 290.91
3,200.00 3,200.00
ID 147 Payment: In-store sales (Posted by shubham govindkar on 5 Oct 2019) 20 Aug 2019
Account Debit Credit
Accounts Receivable (610) 15,246.00
Cash at bank (600) 15,246.00
15,246.00 15,246.00
ID 145 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 20 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 960.00
Inventory (630) 960.00
Cost of Goods Sold (310) 1,280.00
Inventory (630) 1,280.00
Cost of Goods Sold (310) 1,050.00
Inventory (630) 1,050.00
Cost of Goods Sold (310) 3,000.00
Inventory (630) 3,000.00
6,290.00 6,290.00
ID 144 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 20 Aug 2019
Account Debit Credit
Accounts Receivable (610) 15,246.00
Sales Revenue - Clothing and merchandise (200) 1,920.00
Sales Revenue - Clothing and merchandise (200) 3,840.00
Sales Revenue - Clothing and merchandise (200) 2,100.00
Sales Revenue - Clothing and merchandise (200) 6,000.00
GST (820) 1,386.00
15,246.00 15,246.00
ID 143 Payment: Lessons (Posted by shubham govindkar on 5 Oct 2019) 19 Aug 2019
Account Debit Credit
Accounts Receivable (610) 780.00
Cash at bank (600) 780.00
780.00 780.00
ID 142 Lessons (Posted by shubham govindkar on 5 Oct 2019) 19 Aug 2019
Account Debit Credit
Accounts Receivable (610) 780.00
Revenue - Yoga Lessons (202) 709.09
GST (820) 70.91
780.00 780.00

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ID 141 Payment: In-store sales (Posted by shubham govindkar on 5 Oct 2019) 19 Aug 2019
Account Debit Credit
Accounts Receivable (610) 7,975.00
Cash at bank (600) 7,975.00
7,975.00 7,975.00
ID 139 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 19 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 400.00
Inventory (630) 400.00
Cost of Goods Sold (310) 1,400.00
Inventory (630) 1,400.00
Cost of Goods Sold (310) 1,125.00
Inventory (630) 1,125.00
2,925.00 2,925.00
ID 138 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 19 Aug 2019
Account Debit Credit
Accounts Receivable (610) 7,975.00
Sales Revenue - Clothing and merchandise (200) 800.00
Sales Revenue - Clothing and merchandise (200) 4,200.00
Sales Revenue - Clothing and merchandise (200) 2,250.00
GST (820) 725.00
7,975.00 7,975.00
ID 137 Payment: The Advertising Gurus (Posted by shubham govindkar on 5 Oct 2019) 19 Aug 2019
Account Debit Credit
Accounts Payable (800) 3,300.00
Cash at bank (600) 3,300.00
3,300.00 3,300.00
ID 136 The Advertising Gurus (Posted by shubham govindkar on 5 Oct 2019) 19 Aug 2019
Account Debit Credit
Accounts Payable (800) 3,300.00
Prepaid advertisement (623) 3,000.00
GST (820) 300.00
3,300.00 3,300.00
ID 135 Payment: In-store sales (Posted by shubham govindkar on 5 Oct 2019) 18 Aug 2019
Account Debit Credit
Accounts Receivable (610) 15,400.00
Cash at bank (600) 15,400.00
15,400.00 15,400.00
ID 133 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 18 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 7,000.00

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Inventory (630) 7,000.00
7,000.00 7,000.00
ID 132 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 18 Aug 2019
Account Debit Credit
Accounts Receivable (610) 15,400.00
Sales Revenue - Clothing and merchandise (200) 14,000.00
GST (820) 1,400.00
15,400.00 15,400.00
ID 131 Payment: Lessons (Posted by shubham govindkar on 5 Oct 2019) 18 Aug 2019
Account Debit Credit
Accounts Receivable (610) 480.00
Cash at bank (600) 480.00
480.00 480.00
ID 130 Lessons (Posted by shubham govindkar on 5 Oct 2019) 18 Aug 2019
Account Debit Credit
Accounts Receivable (610) 480.00
Revenue - Yoga Lessons (202) 436.36
GST (820) 43.64
480.00 480.00
ID 129 Payment: Cleaning (Posted by shubham govindkar on 5 Oct 2019) 17 Aug 2019
Account Debit Credit
Accounts Payable (800) 104.50
Petty Cash (601) 104.50
104.50 104.50
ID 128 Cleaning (Posted by shubham govindkar on 5 Oct 2019) 17 Aug 2019
Account Debit Credit
Accounts Payable (800) 104.50
General Expenses (429) 95.00
GST (820) 9.50
104.50 104.50
ID 127 Payment: In-store sales (Posted by shubham govindkar on 5 Oct 2019) 17 Aug 2019
Account Debit Credit
Accounts Receivable (610) 14,696.00
Cash at bank (600) 14,696.00
14,696.00 14,696.00
ID 125 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 17 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 660.00
Inventory (630) 660.00
Cost of Goods Sold (310) 880.00
Inventory (630) 880.00

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Cost of Goods Sold (310) 700.00
Inventory (630) 700.00
Cost of Goods Sold (310) 4,000.00
Inventory (630) 4,000.00
6,240.00 6,240.00
ID 124 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 17 Aug 2019
Account Debit Credit
Accounts Receivable (610) 14,696.00
Sales Revenue - Clothing and merchandise (200) 1,320.00
Sales Revenue - Clothing and merchandise (200) 2,640.00
Sales Revenue - Clothing and merchandise (200) 1,400.00
Sales Revenue - Clothing and merchandise (200) 8,000.00
GST (820) 1,336.00
14,696.00 14,696.00
ID 123 Payment: Lessons (Posted by shubham govindkar on 5 Oct 2019) 17 Aug 2019
Account Debit Credit
Accounts Receivable (610) 360.00
Cash at bank (600) 360.00
360.00 360.00
ID 122 Lessons (Posted by shubham govindkar on 5 Oct 2019) 17 Aug 2019
Account Debit Credit
Accounts Receivable (610) 360.00
Revenue - Yoga Lessons (202) 327.27
GST (820) 32.73
360.00 360.00
ID 121 Payment: Sydney Far West Homes (Posted by shubham govindkar on 5 Oct 2019) 24 Aug 2019
Account Debit Credit
Accounts Receivable (610) 9,000.00
Cash at bank (600) 9,000.00
9,000.00 9,000.00
ID 120 Sydney Far West Homes (Posted by shubham govindkar on 5 Oct 2019) 17 Aug 2019
Account Debit Credit
Accounts Receivable (610) 9,000.00
Revenue - Surf Lessons (201) 1,636.36
Revenue - Surf Lessons (201) 1,636.36
Revenue - Surf Lessons (201) 1,636.36
Revenue - Surf Lessons (201) 1,636.36
Revenue - Surf Lessons (201) 1,636.36
GST (820) 818.20
9,000.00 9,000.00
ID 119 Payment: Cool Clothing Company (Posted by shubham govindkar on 5 Oct 2019) 26 Aug 2019
Account Debit Credit

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Accounts Payable (800) 4,433.00
Cash at bank (600) 4,433.00
4,433.00 4,433.00
ID 118 Cool Clothing Company (Posted by shubham govindkar on 5 Oct 2019) 26 Aug 2019
Account Debit Credit
Accounts Payable (800) 88.00
Accounts Payable (800) 88.00
88.00 88.00
ID 117 Cool Clothing Company (Posted by shubham govindkar on 5 Oct 2019) 26 Aug 2019
Account Debit Credit
Accounts Payable (800) 88.00
Sales Revenue - Clothing and merchandise (200) 88.00
88.00 88.00
ID 116 Cool Clothing Company (Posted by shubham govindkar on 5 Oct 2019) 16 Aug 2019
Account Debit Credit
Accounts Payable (800) 4,521.00
Inventory (630) 4,000.00
Freight & Courier (425) 110.00
GST (820) 411.00
4,521.00 4,521.00
ID 115 Payment: Lessons (Posted by shubham govindkar on 5 Oct 2019) 16 Aug 2019
Account Debit Credit
Accounts Receivable (610) 1,400.00
Cash at bank (600) 1,400.00
1,400.00 1,400.00
ID 114 Lessons (Posted by shubham govindkar on 5 Oct 2019) 16 Aug 2019
Account Debit Credit
Accounts Receivable (610) 1,400.00
Revenue - Yoga Lessons (202) 327.27
Revenue - Surf Lessons (201) 509.09
Revenue - Surf Lessons (201) 436.36
GST (820) 127.28
1,400.00 1,400.00
ID 113 Payment: In-store sales (Posted by shubham govindkar on 5 Oct 2019) 15 Aug 2019
Account Debit Credit
Accounts Receivable (610) 15,499.00
Cash at bank (600) 15,499.00
15,499.00 15,499.00
ID 111 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 15 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 840.00

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Inventory (630) 840.00
Cost of Goods Sold (310) 1,120.00
Inventory (630) 1,120.00
Cost of Goods Sold (310) 525.00
Inventory (630) 525.00
Cost of Goods Sold (310) 4,000.00
Inventory (630) 4,000.00
6,485.00 6,485.00
ID 110 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 15 Aug 2019
Account Debit Credit
Accounts Receivable (610) 15,499.00
Sales Revenue - Clothing and merchandise (200) 1,680.00
Sales Revenue - Clothing and merchandise (200) 3,360.00
Sales Revenue - Clothing and merchandise (200) 1,050.00
Sales Revenue - Clothing and merchandise (200) 8,000.00
GST (820) 1,409.00
15,499.00 15,499.00
ID 109 Payment: Lessons (Posted by shubham govindkar on 5 Oct 2019) 15 Aug 2019
Account Debit Credit
Accounts Receivable (610) 3,200.00
Cash at bank (600) 3,200.00
3,200.00 3,200.00
ID 108 Lessons (Posted by shubham govindkar on 5 Oct 2019) 15 Aug 2019
Account Debit Credit
Accounts Receivable (610) 3,200.00
Revenue - Surf Lessons (201) 1,272.73
Revenue - Surf Lessons (201) 1,636.36
GST (820) 290.91
3,200.00 3,200.00
ID 107 Checkout Chicks Ltd (Posted by shubham govindkar on 5 Oct 2019) 14 Aug 2019
Account Debit Credit
Accounts Payable (800) 4,950.00
Computerized cash register (740) 4,500.00
GST (820) 450.00
4,950.00 4,950.00
ID 106 Payment: Sale (Posted by shubham govindkar on 5 Oct 2019) 14 Aug 2019
Account Debit Credit
Accounts Receivable (610) 22,440.00
Cash at bank (600) 22,440.00
22,440.00 22,440.00
ID 104 Sale (Posted by shubham govindkar on 5 Oct 2019) 14 Aug 2019
Account Debit Credit

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Journal Report | Palm beach 4017703 | 5 October 2019 Page 14 of 28
Cost of Goods Sold (310) 6,000.00
Inventory (630) 6,000.00
Cost of Goods Sold (310) 4,200.00
Inventory (630) 4,200.00
10,200.00 10,200.00
ID 103 Sale (Posted by shubham govindkar on 5 Oct 2019) 14 Aug 2019
Account Debit Credit
Accounts Receivable (610) 22,440.00
Sales Revenue - Clothing and merchandise (200) 12,000.00
Sales Revenue - Clothing and merchandise (200) 8,400.00
GST (820) 2,040.00
22,440.00 22,440.00
ID 102 Payment: Lessons (Posted by shubham govindkar on 5 Oct 2019) 14 Aug 2019
Account Debit Credit
Accounts Receivable (610) 1,980.00
Cash at bank (600) 1,980.00
1,980.00 1,980.00
ID 101 Lessons (Posted by shubham govindkar on 5 Oct 2019) 14 Aug 2019
Account Debit Credit
Accounts Receivable (610) 1,980.00
Revenue - Surf Lessons (201) 1,145.45
Revenue - Yoga Lessons (202) 654.55
GST (820) 180.00
1,980.00 1,980.00
ID 100 Payment: In-store sales (Posted by shubham govindkar on 5 Oct 2019) 13 Aug 2019
Account Debit Credit
Accounts Receivable (610) 7,326.00
Cash at bank (600) 7,326.00
7,326.00 7,326.00
ID 98 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 13 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 880.00
Inventory (630) 880.00
Cost of Goods Sold (310) 660.00
Inventory (630) 660.00
Cost of Goods Sold (310) 675.00
Inventory (630) 675.00
Cost of Goods Sold (310) 675.00
Inventory (630) 675.00
2,890.00 2,890.00
ID 97 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 13 Aug 2019
Account Debit Credit

Journal Report
Journal Report | Palm beach 4017703 | 5 October 2019 Page 15 of 28
Accounts Receivable (610) 7,326.00
Sales Revenue - Clothing and merchandise (200) 2,640.00
Sales Revenue - Clothing and merchandise (200) 1,320.00
Sales Revenue - Clothing and merchandise (200) 1,350.00
Sales Revenue - Clothing and merchandise (200) 1,350.00
GST (820) 666.00
7,326.00 7,326.00
ID 96 Payment: Lessons (Posted by shubham govindkar on 5 Oct 2019) 12 Aug 2019
Account Debit Credit
Accounts Receivable (610) 270.00
Cash at bank (600) 270.00
270.00 270.00
ID 95 Lessons (Posted by shubham govindkar on 5 Oct 2019) 12 Aug 2019
Account Debit Credit
Accounts Receivable (610) 270.00
Revenue - Yoga Lessons (202) 245.45
GST (820) 24.55
270.00 270.00
ID 94 Payment: In-store sales (Posted by shubham govindkar on 5 Oct 2019) 11 Aug 2019
Account Debit Credit
Accounts Receivable (610) 1,540.00
Cash at bank (600) 1,540.00
1,540.00 1,540.00
ID 92 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 11 Aug 2019
Account Debit Credit
Inventory (630) 700.00
Cost of Goods Sold (310) 700.00
700.00 700.00
ID 91 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 11 Aug 2019
Account Debit Credit
Accounts Receivable (610) 1,540.00
Sales Revenue - Clothing and merchandise (200) 1,400.00
GST (820) 140.00
1,540.00 1,540.00
ID 90 Payment: In-store sales (Posted by shubham govindkar on 5 Oct 2019) 11 Aug 2019
Account Debit Credit
Accounts Receivable (610) 8,789.00
Cash at bank (600) 8,789.00
8,789.00 8,789.00
ID 88 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 11 Aug 2019
Account Debit Credit

Journal Report
Journal Report | Palm beach 4017703 | 5 October 2019 Page 16 of 28
Cost of Goods Sold (310) 320.00
Inventory (630) 320.00
Cost of Goods Sold (310) 450.00
Inventory (630) 450.00
Cost of Goods Sold (310) 1,125.00
Inventory (630) 1,125.00
Cost of Goods Sold (310) 800.00
Inventory (630) 800.00
Cost of Goods Sold (310) 900.00
Inventory (630) 900.00
3,595.00 3,595.00
ID 87 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 11 Aug 2019
Account Debit Credit
Accounts Receivable (610) 8,789.00
Sales Revenue - Clothing and merchandise (200) 640.00
Sales Revenue - Clothing and merchandise (200) 900.00
Sales Revenue - Clothing and merchandise (200) 2,250.00
Sales Revenue - Clothing and merchandise (200) 2,400.00
Sales Revenue - Clothing and merchandise (200) 1,800.00
GST (820) 799.00
8,789.00 8,789.00
ID 86 Payment: Lessons (Posted by shubham govindkar on 5 Oct 2019) 11 Aug 2019
Account Debit Credit
Accounts Receivable (610) 2,520.00
Cash at bank (600) 2,520.00
2,520.00 2,520.00
ID 85 Lessons (Posted by shubham govindkar on 5 Oct 2019) 11 Aug 2019
Account Debit Credit
Accounts Receivable (610) 2,520.00
Revenue - Yoga Lessons (202) 600.00
Revenue - Surf Lessons (201) 545.45
Revenue - Surf Lessons (201) 1,145.45
GST (820) 229.10
2,520.00 2,520.00
ID 84 Payment: In-store sales (Posted by shubham govindkar on 5 Oct 2019) 10 Aug 2019
Account Debit Credit
Accounts Receivable (610) 24,112.00
Cash at bank (600) 24,112.00
24,112.00 24,112.00
ID 82 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 10 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 560.00
Inventory (630) 560.00

Journal Report
Journal Report | Palm beach 4017703 | 5 October 2019 Page 17 of 28
Cost of Goods Sold (310) 800.00
Inventory (630) 800.00
Cost of Goods Sold (310) 5,000.00
Inventory (630) 5,000.00
Cost of Goods Sold (310) 4,200.00
Inventory (630) 4,200.00
10,560.00 10,560.00
ID 81 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 10 Aug 2019
Account Debit Credit
Accounts Receivable (610) 24,112.00
Sales Revenue - Clothing and merchandise (200) 1,120.00
Sales Revenue - Clothing and merchandise (200) 2,400.00
Sales Revenue - Clothing and merchandise (200) 10,000.00
Sales Revenue - Clothing and merchandise (200) 8,400.00
GST (820) 2,192.00
24,112.00 24,112.00
ID 79 Payment: Cleaning (Posted by shubham govindkar on 5 Oct 2019) 10 Aug 2019
Account Debit Credit
Accounts Payable (800) 5.50
Petty Cash (601) 5.50
5.50 5.50
ID 78 Cleaning (Posted by shubham govindkar on 5 Oct 2019) 10 Aug 2019
Account Debit Credit
Accounts Payable (800) 5.50
General Expenses (429) 5.00
GST (820) 0.50
5.50 5.50
ID 77 Payment: Lessons (Posted by shubham govindkar on 5 Oct 2019) 10 Aug 2019
Account Debit Credit
Accounts Receivable (610) 2,220.00
Cash at bank (600) 2,220.00
2,220.00 2,220.00
ID 76 Lessons (Posted by shubham govindkar on 5 Oct 2019) 10 Aug 2019
Account Debit Credit
Accounts Receivable (610) 2,220.00
Revenue - Yoga Lessons (202) 654.55
Revenue - Surf Lessons (201) 1,363.64
GST (820) 201.81
2,220.00 2,220.00
ID 75 Manly Girls Grammar (Posted by shubham govindkar on 5 Oct 2019) 10 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 2,750.00

Journal Report
Journal Report | Palm beach 4017703 | 5 October 2019 Page 18 of 28
Inventory (630) 2,750.00
2,750.00 2,750.00
ID 74 Reversed: Manly Girls Grammar (Posted by shubham govindkar on 5 Oct 2019) Reversal of #71 10 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 2,750.00
Inventory (630) 2,750.00
2,750.00 2,750.00
ID 73 Manly Girls Grammar (Posted by shubham govindkar on 5 Oct 2019) 10 Aug 2019
Account Debit Credit
Accounts Receivable (610) 6,050.00
Sales Revenue - Clothing and merchandise (200) 5,500.00
GST (820) 550.00
6,050.00 6,050.00
ID 72 Reversed: Manly Girls Grammar (Posted by shubham govindkar on 5 Oct 2019) Reversal of #70 10 Aug 2019
Account Debit Credit
Accounts Receivable (610) 6,050.00
Sales Revenue - Clothing and merchandise (200) 5,500.00
GST (820) 550.00
6,050.00 6,050.00
ID 71 Manly Girls Grammar (Posted by shubham govindkar on 5 Oct 2019) 10 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 2,750.00
Inventory (630) 2,750.00
2,750.00 2,750.00
ID 70 Manly Girls Grammar (Posted by shubham govindkar on 5 Oct 2019) 10 Aug 2019
Account Debit Credit
Accounts Receivable (610) 6,050.00
Sales Revenue - Clothing and merchandise (200) 5,500.00
GST (820) 550.00
6,050.00 6,050.00
ID 69 Surf Warehouse (Posted by shubham govindkar on 5 Oct 2019) 10 Aug 2019
Account Debit Credit
Accounts Payable (800) 8,250.00
Inventory (630) 1,500.00
Inventory (630) 2,000.00
Inventory (630) 1,750.00
Inventory (630) 2,250.00
GST (820) 750.00
8,250.00 8,250.00
ID 68 Payment: Manly High School Swim Team (Posted by shubham govindkar on 5 Oct 2019) 9 Aug 2019
Account Debit Credit

Journal Report
Journal Report | Palm beach 4017703 | 5 October 2019 Page 19 of 28
Accounts Receivable (610) 7,315.00
Cash at bank (600) 7,315.00
7,315.00 7,315.00
ID 66 Reversed: Payment: Manly High School Swim Team (Posted by shubham govindkar on 5 Oct 2019)
Reversal of #30
4 Aug 2019
Account Debit Credit
Accounts Receivable (610) 7,315.00
Cash at bank (600) 7,315.00
7,315.00 7,315.00
ID 64 Payment: Sale (Posted by shubham govindkar on 5 Oct 2019) 9 Aug 2019
Account Debit Credit
Accounts Receivable (610) 1,056.00
Cash at bank (600) 1,056.00
1,056.00 1,056.00
ID 62 Sale (Posted by shubham govindkar on 5 Oct 2019) 9 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 480.00
Inventory (630) 480.00
480.00 480.00
ID 61 Sale (Posted by shubham govindkar on 5 Oct 2019) 9 Aug 2019
Account Debit Credit
Accounts Receivable (610) 1,056.00
Sales Revenue - Clothing and merchandise (200) 960.00
GST (820) 96.00
1,056.00 1,056.00
ID 60 Payment: Sale (Posted by shubham govindkar on 5 Oct 2019) 9 Aug 2019
Account Debit Credit
Accounts Receivable (610) 1,400.00
Cash at bank (600) 1,400.00
1,400.00 1,400.00
ID 59 Sale (Posted by shubham govindkar on 5 Oct 2019) 9 Aug 2019
Account Debit Credit
Accounts Receivable (610) 1,400.00
Revenue - Yoga Lessons (202) 327.27
Revenue - Surf Lessons (201) 509.09
Revenue - Surf Lessons (201) 436.36
GST (820) 127.28
1,400.00 1,400.00
ID 58 Payment: BPay (Posted by shubham govindkar on 5 Oct 2019) 9 Aug 2019
Account Debit Credit
Accounts Payable (800) 426.40

Journal Report
Journal Report | Palm beach 4017703 | 5 October 2019 Page 20 of 28
Cash at bank (600) 426.40
426.40 426.40
ID 57 BPay (Posted by shubham govindkar on 5 Oct 2019) 9 Aug 2019
Account Debit Credit
Accounts Payable (800) 426.40
Electricity (445) 387.64
GST (820) 38.76
426.40 426.40
ID 56 Payment: In-store sales (Posted by shubham govindkar on 5 Oct 2019) 8 Aug 2019
Account Debit Credit
Accounts Receivable (610) 7,590.00
Cash at bank (600) 7,590.00
7,590.00 7,590.00
ID 54 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 8 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 675.00
Inventory (630) 675.00
Cost of Goods Sold (310) 675.00
Inventory (630) 675.00
Cost of Goods Sold (310) 1,000.00
Inventory (630) 1,000.00
Cost of Goods Sold (310) 600.00
Inventory (630) 600.00
2,950.00 2,950.00
ID 53 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 8 Aug 2019
Account Debit Credit
Accounts Receivable (610) 7,590.00
Sales Revenue - Clothing and merchandise (200) 1,350.00
Sales Revenue - Clothing and merchandise (200) 1,350.00
Sales Revenue - Clothing and merchandise (200) 3,000.00
Sales Revenue - Clothing and merchandise (200) 1,200.00
GST (820) 690.00
7,590.00 7,590.00
ID 52 Payment: Lessons (Posted by shubham govindkar on 5 Oct 2019) 8 Aug 2019
Account Debit Credit
Accounts Receivable (610) 2,080.00
Cash at bank (600) 2,080.00
2,080.00 2,080.00
ID 51 Lessons (Posted by shubham govindkar on 5 Oct 2019) 8 Aug 2019
Account Debit Credit
Accounts Receivable (610) 2,080.00
Revenue - Surf Lessons (201) 1,018.18

Journal Report
Journal Report | Palm beach 4017703 | 5 October 2019 Page 21 of 28
Revenue - Surf Lessons (201) 872.73
GST (820) 189.09
2,080.00 2,080.00
ID 50 Payment: In-store sales (Posted by shubham govindkar on 5 Oct 2019) 7 Aug 2019
Account Debit Credit
Accounts Receivable (610) 23,540.00
Cash at bank (600) 23,540.00
23,540.00 23,540.00
ID 48 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 7 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 700.00
Inventory (630) 700.00
Cost of Goods Sold (310) 1,200.00
Inventory (630) 1,200.00
Cost of Goods Sold (310) 4,000.00
Inventory (630) 4,000.00
Cost of Goods Sold (310) 4,200.00
Inventory (630) 4,200.00
10,100.00 10,100.00
ID 47 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 7 Aug 2019
Account Debit Credit
Accounts Receivable (610) 23,540.00
Sales Revenue - Clothing and merchandise (200) 1,400.00
Sales Revenue - Clothing and merchandise (200) 3,600.00
Sales Revenue - Clothing and merchandise (200) 8,000.00
Sales Revenue - Clothing and merchandise (200) 8,400.00
GST (820) 2,140.00
23,540.00 23,540.00
ID 46 Payment: Lessons (Posted by shubham govindkar on 5 Oct 2019) 7 Aug 2019
Account Debit Credit
Accounts Receivable (610) 2,080.00
Cash at bank (600) 2,080.00
2,080.00 2,080.00
ID 45 Lessons (Posted by shubham govindkar on 5 Oct 2019) 7 Aug 2019
Account Debit Credit
Accounts Receivable (610) 2,080.00
Revenue - Surf Lessons (201) 872.73
Revenue - Surf Lessons (201) 1,018.18
GST (820) 189.09
2,080.00 2,080.00
ID 44 Payment: In-store sales (Posted by shubham govindkar on 5 Oct 2019) 6 Aug 2019
Account Debit Credit

Journal Report
Journal Report | Palm beach 4017703 | 5 October 2019 Page 22 of 28
Accounts Receivable (610) 4,488.00
Cash at bank (600) 4,488.00
4,488.00 4,488.00
ID 42 Payment: Lessons (Posted by shubham govindkar on 5 Oct 2019) 6 Aug 2019
Account Debit Credit
Accounts Receivable (610) 960.00
Cash at bank (600) 960.00
960.00 960.00
ID 41 Lessons (Posted by shubham govindkar on 5 Oct 2019) 6 Aug 2019
Account Debit Credit
Accounts Receivable (610) 960.00
Revenue - Surf Lessons (201) 872.73
GST (820) 87.27
960.00 960.00
ID 40 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 6 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 540.00
Inventory (630) 540.00
Cost of Goods Sold (310) 720.00
Inventory (630) 720.00
Cost of Goods Sold (310) 420.00
Inventory (630) 420.00
1,680.00 1,680.00
ID 39 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 6 Aug 2019
Account Debit Credit
Accounts Receivable (610) 4,488.00
Sales Revenue - Clothing and merchandise (200) 1,080.00
Sales Revenue - Clothing and merchandise (200) 2,160.00
Sales Revenue - Clothing and merchandise (200) 840.00
GST (820) 408.00
4,488.00 4,488.00
ID 38 Payment: Lessons (Posted by shubham govindkar on 5 Oct 2019) 6 Aug 2019
Account Debit Credit
Accounts Receivable (610) 3,660.00
Cash at bank (600) 3,660.00
3,660.00 3,660.00
ID 37 Lessons (Posted by shubham govindkar on 5 Oct 2019) 6 Aug 2019
Account Debit Credit
Accounts Receivable (610) 3,660.00
Revenue - Yoga Lessons (202) 818.18
Revenue - Surf Lessons (201) 1,363.64
Revenue - Surf Lessons (201) 1,145.45

Journal Report
Journal Report | Palm beach 4017703 | 5 October 2019 Page 23 of 28
GST (820) 332.73
3,660.00 3,660.00
ID 36 Payment: In-store sales (Posted by shubham govindkar on 5 Oct 2019) 5 Aug 2019
Account Debit Credit
Accounts Receivable (610) 10,252.00
Cash at bank (600) 10,252.00
10,252.00 10,252.00
ID 34 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 5 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 560.00
Inventory (630) 560.00
Cost of Goods Sold (310) 800.00
Inventory (630) 800.00
Cost of Goods Sold (310) 1,500.00
Inventory (630) 1,500.00
Cost of Goods Sold (310) 1,400.00
Inventory (630) 1,400.00
4,260.00 4,260.00
ID 33 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 5 Aug 2019
Account Debit Credit
Accounts Receivable (610) 10,252.00
Sales Revenue - Clothing and merchandise (200) 1,120.00
Sales Revenue - Clothing and merchandise (200) 2,400.00
Sales Revenue - Clothing and merchandise (200) 3,000.00
Sales Revenue - Clothing and merchandise (200) 2,800.00
GST (820) 932.00
10,252.00 10,252.00
ID 32 Payment: Lessons (Posted by shubham govindkar on 5 Oct 2019) 5 Aug 2019
Account Debit Credit
Accounts Receivable (610) 2,060.00
Cash at bank (600) 2,060.00
2,060.00 2,060.00
ID 31 Lessons (Posted by shubham govindkar on 5 Oct 2019) 5 Aug 2019
Account Debit Credit
Accounts Receivable (610) 2,060.00
Revenue - Yoga Lessons (202) 545.45
Revenue - Surf Lessons (201) 818.18
Revenue - Surf Lessons (201) 509.09
GST (820) 187.28
2,060.00 2,060.00
ID 30 Payment: Manly High School Swim Team (Posted by shubham govindkar on 5 Oct 2019) 4 Aug 2019
Account Debit Credit

Journal Report
Journal Report | Palm beach 4017703 | 5 October 2019 Page 24 of 28
Accounts Receivable (610) 7,315.00
Cash at bank (600) 7,315.00
7,315.00 7,315.00
ID 28 Manly High School Swim Team (Posted by shubham govindkar on 5 Oct 2019) 4 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 1,750.00
Inventory (630) 1,750.00
Cost of Goods Sold (310) 1,575.00
Inventory (630) 1,575.00
3,325.00 3,325.00
ID 27 Manly High School Swim Team (Posted by shubham govindkar on 5 Oct 2019) 4 Aug 2019
Account Debit Credit
Accounts Receivable (610) 7,315.00
Sales Revenue - Clothing and merchandise (200) 3,500.00
Sales Revenue - Clothing and merchandise (200) 3,150.00
GST (820) 665.00
7,315.00 7,315.00
ID 26 Payment: Cleaning (Posted by shubham govindkar on 5 Oct 2019) 3 Aug 2019
Account Debit Credit
Accounts Payable (800) 93.50
Petty Cash (601) 93.50
93.50 93.50
ID 25 Cleaning (Posted by shubham govindkar on 5 Oct 2019) 3 Aug 2019
Account Debit Credit
Accounts Payable (800) 93.50
General Expenses (429) 85.00
GST (820) 8.50
93.50 93.50
ID 24 Payment: Lessons (Posted by shubham govindkar on 5 Oct 2019) 3 Aug 2019
Account Debit Credit
Accounts Receivable (610) 1,260.00
Cash at bank (600) 1,260.00
1,260.00 1,260.00
ID 23 Lessons (Posted by shubham govindkar on 5 Oct 2019) 3 Aug 2019
Account Debit Credit
Accounts Receivable (610) 1,260.00
Revenue - Yoga Lessons (202) 327.27
Revenue - Surf Lessons (201) 818.18
GST (820) 114.55
1,260.00 1,260.00
ID 22 Payment: Surf Warehouse (Posted by shubham govindkar on 5 Oct 2019) 13 Aug 2019

Journal Report
Journal Report | Palm beach 4017703 | 5 October 2019 Page 25 of 28
Account Debit Credit
Accounts Payable (800) 1,496.00
Cash at bank (600) 1,496.00
1,496.00 1,496.00
ID 21 Surf Warehouse (Posted by shubham govindkar on 5 Oct 2019) 13 Aug 2019
Account Debit Credit
Accounts Payable (800) 374.00
Accounts Payable (800) 374.00
374.00 374.00
ID 20 Surf Warehouse (Posted by shubham govindkar on 5 Oct 2019) 13 Aug 2019
Account Debit Credit
Accounts Payable (800) 374.00
Sales Revenue - Clothing and merchandise (200) 340.00
GST (820) 34.00
374.00 374.00
ID 19 Surf Warehouse (Posted by shubham govindkar on 5 Oct 2019) 3 Aug 2019
Account Debit Credit
Accounts Payable (800) 1,870.00
Inventory (630) 900.00
Inventory (630) 800.00
GST (820) 170.00
1,870.00 1,870.00
ID 18 Payment: Sale (Posted by shubham govindkar on 5 Oct 2019) 3 Aug 2019
Account Debit Credit
Accounts Receivable (610) 8,470.00
Cash at bank (600) 8,470.00
8,470.00 8,470.00
ID 16 Sale (Posted by shubham govindkar on 5 Oct 2019) 3 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 2,800.00
Inventory (630) 2,800.00
Cost of Goods Sold (310) 450.00
Inventory (630) 450.00
Cost of Goods Sold (310) 600.00
Inventory (630) 600.00
3,850.00 3,850.00
ID 15 Reversed: Rose (Posted by shubham govindkar on 5 Oct 2019) Reversal of #12 3 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 900.00
Inventory (630) 900.00
Cost of Goods Sold (310) 800.00
Inventory (630) 800.00
1,700.00 1,700.00

Journal Report
Journal Report | Palm beach 4017703 | 5 October 2019 Page 26 of 28
ID 14 Sale (Posted by shubham govindkar on 5 Oct 2019) 3 Aug 2019
Account Debit Credit
Accounts Receivable (610) 8,470.00
Sales Revenue - Clothing and merchandise (200) 5,600.00
Sales Revenue - Clothing and merchandise (200) 900.00
Sales Revenue - Clothing and merchandise (200) 1,200.00
GST (820) 770.00
8,470.00 8,470.00
ID 13 Reversed: Rose (Posted by shubham govindkar on 5 Oct 2019) Reversal of #11 3 Aug 2019
Account Debit Credit
Accounts Receivable (610) 4,620.00
Sales Revenue - Clothing and merchandise (200) 1,800.00
Sales Revenue - Clothing and merchandise (200) 2,400.00
GST (820) 420.00
4,620.00 4,620.00
ID 12 Rose (Posted by shubham govindkar on 5 Oct 2019) 3 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 900.00
Inventory (630) 900.00
Cost of Goods Sold (310) 800.00
Inventory (630) 800.00
1,700.00 1,700.00
ID 11 Rose (Posted by shubham govindkar on 5 Oct 2019) 3 Aug 2019
Account Debit Credit
Accounts Receivable (610) 4,620.00
Sales Revenue - Clothing and merchandise (200) 1,800.00
Sales Revenue - Clothing and merchandise (200) 2,400.00
GST (820) 420.00
4,620.00 4,620.00
ID 10 Payment: Surfing lessons (Posted by shubham govindkar on 5 Oct 2019) 2 Aug 2019
Account Debit Credit
Accounts Receivable (610) 1,900.00
Cash at bank (600) 1,900.00
1,900.00 1,900.00
ID 9 Surfing lessons (Posted by shubham govindkar on 5 Oct 2019) 2 Aug 2019
Account Debit Credit
Accounts Receivable (610) 1,900.00
Revenue - Surf Lessons (201) 636.36
Revenue - Surf Lessons (201) 1,090.91
GST (820) 172.73
1,900.00 1,900.00

Journal Report
Journal Report | Palm beach 4017703 | 5 October 2019 Page 27 of 28
ID 8 Payment: Yoga Class (Posted by shubham govindkar on 5 Oct 2019) 2 Aug 2019
Account Debit Credit
Accounts Receivable (610) 450.00
Cash at bank (600) 450.00
450.00 450.00
ID 7 Yoga Class (Posted by shubham govindkar on 5 Oct 2019) 2 Aug 2019
Account Debit Credit
Accounts Receivable (610) 450.00
Revenue - Yoga Lessons (202) 409.09
GST (820) 40.91
450.00 450.00
ID 6 Payment: In-store sales (Posted by shubham govindkar on 5 Oct 2019) 1 Aug 2019
Account Debit Credit
Accounts Receivable (610) 3,982.00
Cash at bank (600) 3,982.00
3,982.00 3,982.00
ID 4 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 1 Aug 2019
Account Debit Credit
Cost of Goods Sold (310) 210.00
Inventory (630) 210.00
Cost of Goods Sold (310) 400.00
Inventory (630) 400.00
Cost of Goods Sold (310) 1,000.00
Inventory (630) 1,000.00
1,610.00 1,610.00
ID 3 In-store sales (Posted by shubham govindkar on 5 Oct 2019) 1 Aug 2019
Account Debit Credit
Accounts Receivable (610) 3,982.00
Sales Revenue - Clothing and merchandise (200) 420.00
Sales Revenue - Clothing and merchandise (200) 1,200.00
Sales Revenue - Clothing and merchandise (200) 2,000.00
GST (820) 362.00
3,982.00 3,982.00
ID 2 Inventory Opening Balance (Posted by shubham govindkar on 5 Oct 2019) 31 Jul 2019
Account Debit Credit
Inventory (630) 73,000.00
Inventory (630) 73,000.00
Inventory (630) 122,500.00
Inventory (630) 122,500.00
Inventory (630) 4,050.00
Inventory (630) 4,050.00
Inventory (630) 5,600.00
Inventory (630) 5,600.00
Inventory (630) 15,100.00

Journal Report
Journal Report | Palm beach 4017703 | 5 October 2019 Page 28 of 28
Inventory (630) 15,100.00
Inventory (630) 3,850.00
Inventory (630) 3,850.00
Inventory (630) 4,500.00
Inventory (630) 4,500.00
Inventory (630) 9,900.00
Inventory (630) 9,900.00
Inventory (630) 3,600.00
Inventory (630) 3,600.00
242,100.00 242,100.00
ID 1 Conversion Balance (Posted by shubham govindkar on 5 Oct 2019) 31 Jul 2019
Account Debit Credit
Sales Revenue - Clothing and merchandise (200) 125,400.00
Revenue - Surf Lessons (201) 32,000.00
Revenue - Yoga Lessons (202) 6,600.00
Cost of Goods Sold (310) 50,160.00
Advertising expenses (400) 9,000.00
Bank Fees (404) 411.00
Accounting fees (408) 3,500.00
Sales and marketing expenses (412) 13,240.00
Freight & Courier (425) 4,520.00
Insurance (433) 33,500.00
Motor Vehicle Expenses (449) 1,100.00
Wages and Salaries (477) 25,700.00
Telephone & Internet (489) 550.00
Cash at bank (600) 173,900.00
Petty Cash (601) 200.00
Prepaid Rent (621) 26,500.00
Inventory (630) 242,100.00
Office Equipment (710) 25,200.00
Less Accumulated depreciation - Office Equip' (711) 6,300.00
Leasehold Improvements (720) 58,500.00
Less Accumulated Depreciation - Leasehold (721) 14,571.00
Motor vehicles (730) 45,000.00
Accumulated depreciation - MV (731) 16,000.00
Accruals - Holiday Pay (831) 22,075.00
Bank Loan - due in 2026 (900) 40,000.00
Retained Earnings (960) 250,135.00
Share Capital (970) 200,000.00
713,081.00 713,081.00