Journal Report | Roshan karki 18841510 | 28 May 2018

Journal report of Roshan karki 18841510 for the month of May 2018 including details of various accounts, debits, and credits.

Journal Report
Journal Report | Roshan karki 18841510 | 28 May 2018 Page 1 of 11
Roshan karki 18841510
From 1 May 2018 to 31 May 2018
ID 94 Depreciation on Delivery Van (Manual Journal: Posted by Emma Greene on 28 May 2018)31 May 2018
Account Debit Credit
Depreciation (416) 150.88
Less Accumulated Depreciation on Motor Vehicle (741) 150.88
150.88 150.88
ID 93 Interest Receivable from Investment Account (Manual Journal: Posted by Emma Greene on 28 May 2018)31 May 2018
Account Debit Credit
Interest Receivable (635) 705.65
Interest Income (270) 705.65
705.65 705.65
ID 92 Depreciation on Office Furniture (Manual Journal: Posted by Emma Greene on 28 May 2018)31 May 2018
Account Debit Credit
Depreciation (416) 155.30
Less Accumulated Depreciation on Office Equipment (711) 155.30
155.30 155.30
ID 91 Rent expired (Manual Journal: Posted by Emma Greene on 28 May 2018) 31 May 2018
Account Debit Credit
Rent (469) 4,545.46
Prepaid Rent (620) 4,545.46
4,545.46 4,545.46
ID 90 Interest Due on Loan (Manual Journal: Posted by Emma Greene on 28 May 2018) 31 May 2018
Account Debit Credit
Interest Expense (437) 2,042.00
Interest Payable (806) 2,042.00
2,042.00 2,042.00
ID 89 Payment: Warwick Smith (Posted by Emma Greene on 28 May 2018) 28 May 2018
Account Debit Credit
Accounts Receivable (610) 272.00
Business Account 272.00
272.00 272.00
ID 87 Warwick Smith (Posted by Emma Greene on 28 May 2018) 30 May 2018
Account Debit Credit
Cost of Goods Sold (310) 370.00
Inventory (630) 370.00
370.00 370.00
ID 86 Warwick Smith (Posted by Emma Greene on 28 May 2018) 30 May 2018
Account Debit Credit

Journal Report
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Accounts Receivable (610) 680.00
Sales (200) 618.18
GST (820) 61.82
680.00 680.00
ID 85 Payment: Jennie Carroll (Posted by Emma Greene on 28 May 2018) 30 May 2018
Account Debit Credit
Accounts Receivable (610) 130.00
Business Account 130.00
130.00 130.00
ID 83 Jennie Carroll (Posted by Emma Greene on 28 May 2018) 30 May 2018
Account Debit Credit
Cost of Goods Sold (310) 78.00
Inventory (630) 78.00
78.00 78.00
ID 82 Jennie Carroll (Posted by Emma Greene on 28 May 2018) 30 May 2018
Account Debit Credit
Accounts Receivable (610) 130.00
Sales (200) 118.18
GST (820) 11.82
130.00 130.00
ID 81 Payment: Goh See Kwang (Posted by Emma Greene on 28 May 2018) 29 May 2018
Account Debit Credit
Accounts Receivable (610) 52.95
Business Account 52.95
52.95 52.95
ID 79 Goh See Kwang (Posted by Emma Greene on 28 May 2018) 29 May 2018
Account Debit Credit
Cost of Goods Sold (310) 22.20
Inventory (630) 22.20
Cost of Goods Sold (310) 10.20
Inventory (630) 10.20
32.40 32.40
ID 78 Goh See Kwang (Posted by Emma Greene on 28 May 2018) 29 May 2018
Account Debit Credit
Accounts Receivable (610) 52.95
Sales (200) 32.45
Sales (200) 15.68
GST (820) 4.82
52.95 52.95
ID 77 Payment: Charlie Sanders (Posted by Emma Greene on 28 May 2018) 28 May 2018
Account Debit Credit

Journal Report
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Accounts Receivable (610) 152.00
Business Account 152.00
152.00 152.00
ID 75 Charlie Sanders (Posted by Emma Greene on 28 May 2018) 28 May 2018
Account Debit Credit
Cost of Goods Sold (310) 52.50
Inventory (630) 52.50
Cost of Goods Sold (310) 37.00
Inventory (630) 37.00
89.50 89.50
ID 74 Charlie Sanders (Posted by Emma Greene on 28 May 2018) 28 May 2018
Account Debit Credit
Accounts Receivable (610) 152.00
Sales (200) 76.36
Sales (200) 61.82
GST (820) 13.82
152.00 152.00
ID 73 Shell Australia (Posted by Emma Greene on 28 May 2018) 25 May 2018
Account Debit Credit
Business Account 286.79
Motor Vehicle Expenses (449) 260.72
GST (820) 26.07
286.79 286.79
ID 72 Payment: Warwick Smith (Posted by Emma Greene on 28 May 2018) 24 May 2018
Account Debit Credit
Accounts Receivable (610) 680.00
Business Account 680.00
680.00 680.00
ID 70 Warwick Smith (Posted by Emma Greene on 28 May 2018) 24 May 2018
Account Debit Credit
Cost of Goods Sold (310) 780.00
Inventory (630) 780.00
780.00 780.00
ID 69 Warwick Smith (Posted by Emma Greene on 28 May 2018) 24 May 2018
Account Debit Credit
Accounts Receivable (610) 1,360.00
Sales (200) 1,236.36
GST (820) 123.64
1,360.00 1,360.00
ID 68 Payment: Diane Evers (Posted by Emma Greene on 28 May 2018) 23 May 2018
Account Debit Credit

Journal Report
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Accounts Receivable (610) 80.15
Business Account 80.15
80.15 80.15
ID 66 Diane Evers (Posted by Emma Greene on 28 May 2018) 23 May 2018
Account Debit Credit
Cost of Goods Sold (310) 34.00
Inventory (630) 34.00
Cost of Goods Sold (310) 11.10
Inventory (630) 11.10
45.10 45.10
ID 65 Diane Evers (Posted by Emma Greene on 28 May 2018) 23 May 2018
Account Debit Credit
Accounts Receivable (610) 80.15
Sales (200) 56.36
Sales (200) 16.50
GST (820) 7.29
80.15 80.15
ID 64 Payment: Socks Dail (Posted by Emma Greene on 28 May 2018) 22 May 2018
Account Debit Credit
Accounts Payable (800) 12,650.00
Business Account 12,650.00
12,650.00 12,650.00
ID 63 Payment: Gabby Stannus (Posted by Emma Greene on 28 May 2018) 22 May 2018
Account Debit Credit
Accounts Receivable (610) 117.00
Business Account 117.00
117.00 117.00
ID 61 Gabby Stannus (Posted by Emma Greene on 28 May 2018) 22 May 2018
Account Debit Credit
Cost of Goods Sold (310) 37.00
Inventory (630) 37.00
Cost of Goods Sold (310) 35.00
Inventory (630) 35.00
72.00 72.00
ID 60 Gabby Stannus (Posted by Emma Greene on 28 May 2018) 22 May 2018
Account Debit Credit
Accounts Receivable (610) 117.00
Sales (200) 54.09
Sales (200) 52.27
GST (820) 10.64
117.00 117.00

Journal Report
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ID 59 Payment: Freya Leonard (Posted by Emma Greene on 28 May 2018) 21 May 2018
Account Debit Credit
Accounts Receivable (610) 182.00
Business Account 182.00
182.00 182.00
ID 57 Freya Leonard (Posted by Emma Greene on 28 May 2018) 21 May 2018
Account Debit Credit
Cost of Goods Sold (310) 68.00
Inventory (630) 68.00
Cost of Goods Sold (310) 51.00
Inventory (630) 51.00
119.00 119.00
ID 56 Freya Leonard (Posted by Emma Greene on 28 May 2018) 21 May 2018
Account Debit Credit
Accounts Receivable (610) 182.00
Sales (200) 94.55
Sales (200) 70.91
GST (820) 16.54
182.00 182.00
ID 55 Shell Australia (Posted by Emma Greene on 28 May 2018) 18 May 2018
Account Debit Credit
Business Account 297.65
Motor Vehicle Expenses (449) 270.59
GST (820) 27.06
297.65 297.65
ID 54 Payment: Warwick Smith (Posted by Emma Greene on 28 May 2018) 18 May 2018
Account Debit Credit
Accounts Receivable (610) 1,360.00
Business Account 1,360.00
1,360.00 1,360.00
ID 52 Warwick Smith (Posted by Emma Greene on 28 May 2018) 18 May 2018
Account Debit Credit
Cost of Goods Sold (310) 780.00
Inventory (630) 780.00
780.00 780.00
ID 51 Warwick Smith (Posted by Emma Greene on 28 May 2018) 18 May 2018
Account Debit Credit
Accounts Receivable (610) 1,360.00
Sales (200) 1,236.36
GST (820) 123.64
1,360.00 1,360.00

Journal Report
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ID 50 Payment: Diane Evers (Posted by Emma Greene on 28 May 2018) 17 May 2018
Account Debit Credit
Accounts Receivable (610) 135.58
Business Account 135.58
135.58 135.58
ID 48 Diane Evers (Posted by Emma Greene on 28 May 2018) 17 May 2018
Account Debit Credit
Cost of Goods Sold (310) 51.00
Inventory (630) 51.00
Cost of Goods Sold (310) 18.50
Inventory (630) 18.50
69.50 69.50
ID 47 Diane Evers (Posted by Emma Greene on 28 May 2018) 17 May 2018
Account Debit Credit
Accounts Receivable (610) 135.58
Sales (200) 93.00
Sales (200) 30.25
GST (820) 12.33
135.58 135.58
ID 46 Facebook (Posted by Emma Greene on 28 May 2018) 15 May 2018
Account Debit Credit
Business Account 25,000.00
Prepaid Advertising (665) 22,727.27
GST (820) 2,272.73
25,000.00 25,000.00
ID 45 Payment: Hoa Pham (Posted by Emma Greene on 28 May 2018) 14 May 2018
Account Debit Credit
Accounts Receivable (610) 201.85
Business Account 201.85
201.85 201.85
ID 43 Hoa Pham (Posted by Emma Greene on 28 May 2018) 14 May 2018
Account Debit Credit
Cost of Goods Sold (310) 35.00
Inventory (630) 35.00
Cost of Goods Sold (310) 68.00
Inventory (630) 68.00
103.00 103.00
ID 42 Hoa Pham (Posted by Emma Greene on 28 May 2018) 14 May 2018
Account Debit Credit
Accounts Receivable (610) 201.85
Sales (200) 59.50
Sales (200) 124.00
GST (820) 18.35

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201.85 201.85
ID 41 Payment: Jake Wishart (Posted by Emma Greene on 28 May 2018) 14 May 2018
Account Debit Credit
Accounts Receivable (610) 118.80
Business Account 118.80
118.80 118.80
ID 39 Jake Wishart (Posted by Emma Greene on 28 May 2018) 14 May 2018
Account Debit Credit
Cost of Goods Sold (310) 51.00
Inventory (630) 51.00
Cost of Goods Sold (310) 55.50
Inventory (630) 55.50
106.50 106.50
ID 38 Jake Wishart (Posted by Emma Greene on 28 May 2018) 14 May 2018
Account Debit Credit
Accounts Receivable (610) 118.80
Sales (200) 48.00
Sales (200) 60.00
GST (820) 10.80
118.80 118.80
ID 37 Cars R Us (Posted by Emma Greene on 28 May 2018) 11 May 2018
Account Debit Credit
Business Account 18,000.00
Motor Vehicle (740) 16,363.64
GST (820) 1,636.36
18,000.00 18,000.00
ID 36 Payment: Warwick Smith (Posted by Emma Greene on 28 May 2018) 10 May 2018
Account Debit Credit
Accounts Receivable (610) 1,496.00
Business Account 1,496.00
1,496.00 1,496.00
ID 34 Warwick Smith (Posted by Emma Greene on 28 May 2018) 10 May 2018
Account Debit Credit
Cost of Goods Sold (310) 780.00
Inventory (630) 780.00
780.00 780.00
ID 33 Warwick Smith (Posted by Emma Greene on 28 May 2018) 10 May 2018
Account Debit Credit
Accounts Receivable (610) 1,496.00
Sales (200) 1,360.00
GST (820) 136.00

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1,496.00 1,496.00
ID 32 Payment: Sam LaRocca (Posted by Emma Greene on 28 May 2018) 10 May 2018
Account Debit Credit
Accounts Receivable (610) 46.59
Business Account 46.59
46.59 46.59
ID 30 Sam LaRocca (Posted by Emma Greene on 28 May 2018) 10 May 2018
Account Debit Credit
Cost of Goods Sold (310) 17.50
Inventory (630) 17.50
Cost of Goods Sold (310) 6.80
Inventory (630) 6.80
24.30 24.30
ID 29 Sam LaRocca (Posted by Emma Greene on 28 May 2018) 10 May 2018
Account Debit Credit
Accounts Receivable (610) 46.59
Sales (200) 30.75
Sales (200) 11.60
GST (820) 4.24
46.59 46.59
ID 28 Payment: Melissa Crotty (Posted by Emma Greene on 28 May 2018) 9 May 2018
Account Debit Credit
Accounts Receivable (610) 1,042.25
Business Account 1,042.25
1,042.25 1,042.25
ID 26 Melissa Crotty (Posted by Emma Greene on 28 May 2018) 9 May 2018
Account Debit Credit
Cost of Goods Sold (310) 340.00
Inventory (630) 340.00
Cost of Goods Sold (310) 740.00
Inventory (630) 740.00
1,080.00 1,080.00
ID 25 Melissa Crotty (Posted by Emma Greene on 28 May 2018) 9 May 2018
Account Debit Credit
Accounts Receivable (610) 2,084.50
Sales (200) 575.00
Sales (200) 1,320.00
GST (820) 189.50
2,084.50 2,084.50
ID 24 Socks Dail (Posted by Emma Greene on 28 May 2018) 8 May 2018
Account Debit Credit

Journal Report
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Accounts Payable (800) 12,650.00
Inventory (630) 3,700.00
Inventory (630) 7,800.00
GST (820) 1,150.00
12,650.00 12,650.00
ID 23 Payment: Patrick Hanrahan (Posted by Emma Greene on 28 May 2018) 7 May 2018
Account Debit Credit
Accounts Receivable (610) 212.52
Business Account 212.52
212.52 212.52
ID 21 Patrick Hanrahan (Posted by Emma Greene on 28 May 2018) 7 May 2018
Account Debit Credit
Cost of Goods Sold (310) 70.00
Inventory (630) 70.00
Cost of Goods Sold (310) 40.80
Inventory (630) 40.80
110.80 110.80
ID 20 Patrick Hanrahan (Posted by Emma Greene on 28 May 2018) 7 May 2018
Account Debit Credit
Accounts Receivable (610) 212.52
Sales (200) 123.00
Sales (200) 70.20
GST (820) 19.32
212.52 212.52
ID 19 Bank Transfer from Business Account to Investment Account (Posted by Emma Greene on 28 May 2018)7 May 2018
Account Debit Credit
Business Account 30,000.00
Investment Account 30,000.00
30,000.00 30,000.00
ID 18 Payment: Charlie Sanders (Posted by Emma Greene on 28 May 2018) 5 May 2018
Account Debit Credit
Accounts Receivable (610) 65.82
Business Account 65.82
65.82 65.82
ID 16 Charlie Sanders (Posted by Emma Greene on 28 May 2018) 5 May 2018
Account Debit Credit
Cost of Goods Sold (310) 28.00
Inventory (630) 28.00
Cost of Goods Sold (310) 6.80
Inventory (630) 6.80
34.80 34.80

Journal Report
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ID 15 Charlie Sanders (Posted by Emma Greene on 28 May 2018) 5 May 2018
Account Debit Credit
Accounts Receivable (610) 65.82
Sales (200) 48.40
Sales (200) 11.44
GST (820) 5.98
65.82 65.82
ID 14 Payment: Alex Clarke (Posted by Emma Greene on 28 May 2018) 5 May 2018
Account Debit Credit
Accounts Receivable (610) 447.70
Business Account 447.70
447.70 447.70
ID 12 Alex Clarke (Posted by Emma Greene on 28 May 2018) 5 May 2018
Account Debit Credit
Cost of Goods Sold (310) 525.00
Inventory (630) 525.00
Cost of Goods Sold (310) 680.00
Inventory (630) 680.00
1,205.00 1,205.00
ID 11 Alex Clarke (Posted by Emma Greene on 28 May 2018) 5 May 2018
Account Debit Credit
Accounts Receivable (610) 2,238.50
Sales (200) 891.00
Sales (200) 1,144.00
GST (820) 203.50
2,238.50 2,238.50
ID 10 Payment: Alex Clarke (Posted by Emma Greene on 28 May 2018) 2 May 2018
Account Debit Credit
Accounts Receivable (610) 98.01
Business Account 98.01
98.01 98.01
ID 8 Alex Clarke (Posted by Emma Greene on 28 May 2018) 2 May 2018
Account Debit Credit
Cost of Goods Sold (310) 35.00
Inventory (630) 35.00
Cost of Goods Sold (310) 17.00
Inventory (630) 17.00
52.00 52.00
ID 7 Alex Clarke (Posted by Emma Greene on 28 May 2018) 2 May 2018
Account Debit Credit
Accounts Receivable (610) 98.01
Sales (200) 60.50
Sales (200) 28.60

Journal Report
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GST (820) 8.91
98.01 98.01
ID 6 Rose Office Furniture (Posted by Emma Greene on 28 May 2018) 1 May 2018
Account Debit Credit
Business Account 20,500.00
Office Furniture (710) 18,636.36
GST (820) 1,863.64
20,500.00 20,500.00
ID 5 Officeworks (Posted by Emma Greene on 28 May 2018) 1 May 2018
Account Debit Credit
Business Account 3,257.00
Office Supplies (640) 2,960.91
GST (820) 296.09
3,257.00 3,257.00
ID 4 Savills Melbourne (Posted by Emma Greene on 28 May 2018) 1 May 2018
Account Debit Credit
Business Account 30,000.00
Prepaid Rent (620) 27,272.73
GST (820) 2,727.27
30,000.00 30,000.00
ID 3 Payment: Sock Daily (Posted by Emma Greene on 28 May 2018) 1 May 2018
Account Debit Credit
Accounts Payable (800) 759.00
Business Account 759.00
759.00 759.00
ID 2 Sock Daily (Posted by Emma Greene on 28 May 2018) 1 May 2018
Account Debit Credit
Accounts Payable (800) 7,590.00
Inventory (630) 3,500.00
Inventory (630) 1,700.00
Inventory (630) 1,700.00
GST (820) 690.00
7,590.00 7,590.00
ID 1 Owner (Posted by Emma Greene on 28 May 2018) 1 May 2018
Account Debit Credit
Business Account 550,000.00
Owner's Capital (970) 200,000.00
Loan (900) 350,000.00
550,000.00 550,000.00