Journal Report | SURF HEAVEN | 7 May 2019

Journal Report
Journal Report | SURF HEAVEN | 7 May 2019Page 1 of 14
SURF HEAVEN
From 1 Mar 2019 to 31 Mar 2019
ID 128 Depreciation (Manual Journal: Posted by Rishabh Mehra on 7 May 2019) 31 Mar 2019
Account Debit Credit
Depreciation (700) 6,075.00
Acc. dep SHop & Fittings (711) 1,875.00
Acc dep Motor Vehicle (721) 4,200.00
6,075.00 6,075.00
ID 127 Reversed: Depreciation (Manual Journal: Posted by Rishabh Mehra on 7 May 2019) Reversal of #125 31 Mar 2019
Account Debit Credit
Less Accumulated Depreciation on Office Equipment (151) 1,875.00
Depreciation (700) 6,075.00
Less Accumulated Depreciation on Computer Equipment (161) 4,200.00
6,075.00 6,075.00
ID 126 wages (Manual Journal: Posted by Rishabh Mehra on 7 May 2019) 31 Mar 2019
Account Debit Credit
Wages and Salaries (668) 270.00
Wages Payable (801) 270.00
270.00 270.00
ID 125 Depreciation (Manual Journal: Posted by Rishabh Mehra on 7 May 2019) 31 Mar 2019
Account Debit Credit
Depreciation (700) 6,075.00
Less Accumulated Depreciation on Office Equipment (151) 1,875.00
Less Accumulated Depreciation on Computer Equipment (161) 4,200.00
6,075.00 6,075.00
ID 124 stationery supplies consumed (Manual Journal: Posted by Rishabh Mehra on 7 May 2019) 31 Mar 2019
Account Debit Credit
Stationery supplies expense (485) 1,127.00
Stationery supplies (640) 1,127.00
1,127.00 1,127.00
ID 123 ACE OFFICE SUPPLIES (Posted by Rishabh Mehra on 7 May 2019) 10 Mar 2019
Account Debit Credit
SURF HAVEN (601) 883.30
Stationery supplies (640) 803.00
Sales Tax (220) 80.30
883.30 883.30

Journal Report
Journal Report | SURF HEAVEN | 7 May 2019Page 2 of 14
ID 122 Reversed: ACE OFFICE SUPPLIES (Posted by Rishabh Mehra on 7 May 2019) Reversal of #21 10 Mar 2019
Account Debit Credit
Sales Tax (220) 80.30
SURF HAVEN (601) 883.30
Stationery supplies expense (485) 803.00
883.30 883.30
ID 121 COMISSION (Posted by Rishabh Mehra on 7 May 2019) 31 Mar 2019
Account Debit Credit
SURF HAVEN (601) 1,200.00
Commission Income (261) 1,200.00
1,200.00 1,200.00
ID 120 BANK FEES (Posted by Rishabh Mehra on 7 May 2019) 31 Mar 2019
Account Debit Credit
SURF HAVEN (601) 35.00
Bank Service Charges (604) 35.00
35.00 35.00
ID 119 Payment: Custom Surfboards (Posted by Rishabh Mehra on 7 May 2019) 30 Mar 2019
Account Debit Credit
Accounts Payable (200) 6,930.00
SURF HAVEN (601) 6,930.00
6,930.00 6,930.00
ID 118 Payment: Wave Rider (Posted by Rishabh Mehra on 7 May 2019) 29 Mar 2019
Account Debit Credit
Accounts Payable (200) 7,000.00
SURF HAVEN (601) 7,000.00
7,000.00 7,000.00
ID 117 Aireys Surf Club (Posted by Rishabh Mehra on 7 May 2019) 28 Mar 2019
Account Debit Credit
Cost of Goods Sold (500) 179.19
Inventory (630) 179.19
Cost of Goods Sold (500) 1,080.00
Inventory (630) 1,080.00
1,259.19 1,259.19
ID 116 Aireys Surf Club (Posted by Rishabh Mehra on 7 May 2019) 28 Mar 2019
Account Debit Credit
Accounts Receivable (610) 2,398.00
Sales (400) 480.00
Sales (400) 1,650.00

Journal Report
Journal Report | SURF HEAVEN | 7 May 2019Page 3 of 14
Freight & Courier (425) 50.00
Sales Tax (220) 218.00
2,398.00 2,398.00
ID 115 Payment: CASH SALES (Posted by Rishabh Mehra on 7 May 2019) 27 Mar 2019
Account Debit Credit
Accounts Receivable (610) 4,620.00
SURF HAVEN (601) 4,620.00
4,620.00 4,620.00
ID 113 CASH SALES (Posted by Rishabh Mehra on 7 May 2019) 27 Mar 2019
Account Debit Credit
Cost of Goods Sold (500) 987.28
Inventory (630) 987.28
Cost of Goods Sold (500) 49.25
Inventory (630) 49.25
1,036.53 1,036.53
ID 112 CASH SALES (Posted by Rishabh Mehra on 7 May 2019) 27 Mar 2019
Account Debit Credit
Accounts Receivable (610) 4,620.00
Sales (400) 4,050.00
Sales (400) 150.00
Sales Tax (220) 420.00
4,620.00 4,620.00
ID 111 Payment: Torquay surf shop (Posted by Rishabh Mehra on 7 May 2019) 28 Mar 2019
Account Debit Credit
Accounts Receivable (610) 14,657.50
SURF HAVEN (601) 14,657.50
14,657.50 14,657.50
ID 109 Cash payment (Posted by Rishabh Mehra on 7 May 2019) 27 Mar 2019
Account Debit Credit
SURF HAVEN (601) 2,695.00
Sales (400) 2,450.00
Sales Tax (220) 245.00
2,695.00 2,695.00
ID 106 sharkeys Wye River (Posted by Rishabh Mehra on 7 May 2019) 26 Mar 2019
Account Debit Credit
Accounts Receivable (610) 605.00
Accounts Receivable (610) 605.00
605.00 605.00

Journal Report
Journal Report | SURF HEAVEN | 7 May 2019Page 4 of 14
ID 105 sharkeys Wye River (Posted by Rishabh Mehra on 7 May 2019) 26 Mar 2019
Account Debit Credit
Inventory (630) 360.00
Cost of Goods Sold (500) 360.00
360.00 360.00
ID 104 sharkeys Wye River (Posted by Rishabh Mehra on 7 May 2019) 26 Mar 2019
Account Debit Credit
Accounts Receivable (610) 605.00
Sales (400) 550.00
Sales Tax (220) 55.00
605.00 605.00
ID 103 BRAIN (Posted by Rishabh Mehra on 7 May 2019) 26 Mar 2019
Account Debit Credit
SURF HAVEN (601) 720.00
Wages and Salaries (668) 720.00
720.00 720.00
ID 102 CARL (Posted by Rishabh Mehra on 7 May 2019) 26 Mar 2019
Account Debit Credit
SURF HAVEN (601) 900.00
Wages and Salaries (668) 900.00
900.00 900.00
ID 101 sharkeys Wye River (Posted by Rishabh Mehra on 7 May 2019) 25 Mar 2019
Account Debit Credit
Cost of Goods Sold (500) 2,632.74
Inventory (630) 2,632.74
Cost of Goods Sold (500) 806.36
Inventory (630) 806.36
Cost of Goods Sold (500) 2,520.00
Inventory (630) 2,520.00
5,959.10 5,959.10
ID 100 sharkeys Wye River (Posted by Rishabh Mehra on 7 May 2019) 25 Mar 2019
Account Debit Credit
Accounts Receivable (610) 13,266.00
Sales (400) 6,000.00
Sales (400) 2,160.00
Sales (400) 3,850.00
Freight & Courier (425) 50.00
Sales Tax (220) 1,206.00
13,266.00 13,266.00