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Journal Report
Journal Report | abs | 25 September 2018 Page 1 of 13
abs
From 1 May 2018 to 31 May 2018
ID 99 ANZ Bank (Posted by BOB mar on 25 Sep 2018) 31 May 2018
Account Debit Credit
Cash at Bank (605) 6,930.00
Interest Expense (437) 1,458.33
Loan (900) 5,471.67
6,930.00 6,930.00
ID 98 Reversed: ANZ Bank (Posted by BOB mar on 25 Sep 2018) Reversal of #96 31 May 2018
Account Debit Credit
Cash at Bank (605) 6,930.00
Interest Expense (437) 833.33
Loan (900) 6,096.67
6,930.00 6,930.00
ID 97 Owner (Posted by BOB mar on 25 Sep 2018) 1 May 2018
Account Debit Credit
Cash at Bank (605) 550,000.00
Owner A Share Capital (970) 200,000.00
Loan (900) 350,000.00
550,000.00 550,000.00
ID 96 ANZ Bank (Posted by BOB mar on 25 Sep 2018) 31 May 2018
Account Debit Credit
Cash at Bank (605) 6,930.00
Interest Expense (437) 833.33
Loan (900) 6,096.67
6,930.00 6,930.00
ID 95 Interest receivable from Investment (Manual Journal: Posted by BOB mar on 25 Sep 2018) 31 May 2018
Account Debit Credit
Interest Receivable (626) 670.83
Interest Income (270) 670.83
670.83 670.83
ID 94 Depreciation on Motor Vehicle (Manual Journal: Posted by BOB mar on 25 Sep 2018) 31 May 2018
Account Debit Credit
Depreciation (416) 111.36
Less Accumulated Depreciation on Motor Vehicle (731) 111.36
111.36 111.36

Journal Report
Journal Report | abs | 25 September 2018 Page 2 of 13
ID 93 Depreciation on Office Fittings (Manual Journal: Posted by BOB mar on 25 Sep 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 92 Advertising Expenses for May (Manual Journal: Posted by BOB mar on 25 Sep 2018) 31 May 2018
Account Debit Credit
Advertising (400) 5,681.82
Prepayments (620) 5,681.82
5,681.82 5,681.82
ID 91 Rent Expenses for May (Manual Journal: Posted by BOB mar on 25 Sep 2018) 31 May 2018
Account Debit Credit
Rent (469) 4,545.45
Prepayments (620) 4,545.45
4,545.45 4,545.45
ID 90 Payment: Warwick Smith (Posted by BOB mar on 25 Sep 2018) 30 May 2018
Account Debit Credit
Accounts Receivable (610) 272.00
Cash at Bank (605) 272.00
272.00 272.00
ID 88 Warwick Smith (Posted by BOB mar on 25 Sep 2018) 30 May 2018
Account Debit Credit
Cost of Goods Sold (310) 370.00
Inventory (630) 370.00
370.00 370.00
ID 87 Warwick Smith (Posted by BOB mar on 25 Sep 2018) 30 May 2018
Account Debit Credit
Accounts Receivable (610) 680.00
Sales (200) 618.18
Sales Tax (820) 61.82
680.00 680.00
ID 86 Payment: Jennie Caroll (Posted by BOB mar on 25 Sep 2018) 30 May 2018
Account Debit Credit
Accounts Receivable (610) 130.00
Cash at Bank (605) 130.00
130.00 130.00
ID 84 Jennie Caroll (Posted by BOB mar on 25 Sep 2018) 30 May 2018

Journal Report
Journal Report | abs | 25 September 2018 Page 3 of 13
Account Debit Credit
Cost of Goods Sold (310) 78.00
Inventory (630) 78.00
78.00 78.00
ID 83 Jennie Caroll (Posted by BOB mar on 25 Sep 2018) 30 May 2018
Account Debit Credit
Accounts Receivable (610) 130.00
Sales (200) 118.18
Sales Tax (820) 11.82
130.00 130.00
ID 82 Payment: Goh See Kwang (Posted by BOB mar on 25 Sep 2018) 29 May 2018
Account Debit Credit
Accounts Receivable (610) 52.95
Cash at Bank (605) 52.95
52.95 52.95
ID 80 Goh See Kwang (Posted by BOB mar on 25 Sep 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 79 Goh See Kwang (Posted by BOB mar on 25 Sep 2018) 29 May 2018
Account Debit Credit
Accounts Receivable (610) 52.95
Sales (200) 32.45
Sales (200) 15.68
Sales Tax (820) 4.82
52.95 52.95
ID 78 Payment: Charlie Sanders (Posted by BOB mar on 25 Sep 2018) 28 May 2018
Account Debit Credit
Accounts Receivable (610) 152.00
Cash at Bank (605) 152.00
152.00 152.00
ID 76 Charlie Sanders (Posted by BOB mar on 25 Sep 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

Journal Report
Journal Report | abs | 25 September 2018 Page 4 of 13
Inventory (630) 37.00
89.50 89.50
ID 75 Charlie Sanders (Posted by BOB mar on 25 Sep 2018) 28 May 2018
Account Debit Credit
Accounts Receivable (610) 152.00
Sales (200) 76.36
Sales (200) 61.82
Sales Tax (820) 13.82
152.00 152.00
ID 74 Shell Australia (Posted by BOB mar on 25 Sep 2018) 25 May 2018
Account Debit Credit
Cash at Bank (605) 286.79
Motor Vehicle Expenses (449) 260.72
Sales Tax (820) 26.07
286.79 286.79
ID 73 Payment: Warwick Smith (Posted by BOB mar on 25 Sep 2018) 24 May 2018
Account Debit Credit
Accounts Receivable (610) 680.00
Cash at Bank (605) 680.00
680.00 680.00
ID 71 Warwick Smith (Posted by BOB mar on 25 Sep 2018) 24 May 2018
Account Debit Credit
Cost of Goods Sold (310) 780.00
Inventory (630) 780.00
780.00 780.00
ID 70 Warwick Smith (Posted by BOB mar on 25 Sep 2018) 24 May 2018
Account Debit Credit
Accounts Receivable (610) 1,360.00
Sales (200) 1,236.36
Sales Tax (820) 123.64
1,360.00 1,360.00
ID 69 Payment: Diane Evers (Posted by BOB mar on 25 Sep 2018) 23 May 2018
Account Debit Credit
Accounts Receivable (610) 80.15
Cash at Bank (605) 80.15
80.15 80.15
ID 67 Diane Evers (Posted by BOB mar on 25 Sep 2018) 23 May 2018

Journal Report
Journal Report | abs | 25 September 2018 Page 5 of 13
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 66 Diane Evers (Posted by BOB mar on 25 Sep 2018) 23 May 2018
Account Debit Credit
Accounts Receivable (610) 80.15
Sales (200) 56.36
Sales (200) 16.50
Sales Tax (820) 7.29
80.15 80.15
ID 65 Payment: Sock Daily (Posted by BOB mar on 25 Sep 2018) 22 May 2018
Account Debit Credit
Accounts Payable (800) 12,650.00
Cash at Bank (605) 12,650.00
12,650.00 12,650.00
ID 64 Payment: Gabby Stannus (Posted by BOB mar on 25 Sep 2018) 22 May 2018
Account Debit Credit
Accounts Receivable (610) 117.00
Cash at Bank (605) 117.00
117.00 117.00
ID 62 Gabby Stannus (Posted by BOB mar on 25 Sep 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 61 Gabby Stannus (Posted by BOB mar on 25 Sep 2018) 22 May 2018
Account Debit Credit
Accounts Receivable (610) 117.00
Sales (200) 54.09
Sales (200) 52.27
Sales Tax (820) 10.64
117.00 117.00
ID 60 Payment: Freya Leonard (Posted by BOB mar on 25 Sep 2018) 21 May 2018
Account Debit Credit

Journal Report
Journal Report | abs | 25 September 2018 Page 6 of 13
Accounts Receivable (610) 182.00
Cash at Bank (605) 182.00
182.00 182.00
ID 58 Freya Leonard (Posted by BOB mar on 25 Sep 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 57 Freya Leonard (Posted by BOB mar on 25 Sep 2018) 21 May 2018
Account Debit Credit
Accounts Receivable (610) 182.00
Sales (200) 94.55
Sales (200) 70.91
Sales Tax (820) 16.54
182.00 182.00
ID 56 Shell Australia (Posted by BOB mar on 25 Sep 2018) 18 May 2018
Account Debit Credit
Cash at Bank (605) 297.65
Motor Vehicle Expenses (449) 270.59
Sales Tax (820) 27.06
297.65 297.65
ID 55 Payment: Warwick Smith (Posted by BOB mar on 25 Sep 2018) 18 May 2018
Account Debit Credit
Accounts Receivable (610) 1,360.00
Cash at Bank (605) 1,360.00
1,360.00 1,360.00
ID 53 Warwick Smith (Posted by BOB mar on 25 Sep 2018) 18 May 2018
Account Debit Credit
Cost of Goods Sold (310) 680.00
Inventory (630) 680.00
680.00 680.00
ID 52 Warwick Smith (Posted by BOB mar on 25 Sep 2018) 18 May 2018
Account Debit Credit
Accounts Receivable (610) 1,360.00
Sales (200) 1,236.36
Sales Tax (820) 123.64

Journal Report
Journal Report | abs | 25 September 2018 Page 7 of 13
1,360.00 1,360.00
ID 51 Payment: Diane Evers (Posted by BOB mar on 25 Sep 2018) 17 May 2018
Account Debit Credit
Accounts Receivable (610) 123.25
Cash at Bank (605) 123.25
123.25 123.25
ID 49 Diane Evers (Posted by BOB mar on 25 Sep 2018) 17 May 2018
Account Debit Credit
Cost of Goods Sold (310) 52.50
Inventory (630) 52.50
Cost of Goods Sold (310) 18.50
Inventory (630) 18.50
71.00 71.00
ID 48 Diane Evers (Posted by BOB mar on 25 Sep 2018) 17 May 2018
Account Debit Credit
Accounts Receivable (610) 123.25
Sales (200) 84.55
Sales (200) 27.50
Sales Tax (820) 11.20
123.25 123.25
ID 47 Facebook (Posted by BOB mar on 25 Sep 2018) 15 May 2018
Account Debit Credit
Cash at Bank (605) 25,000.00
Prepayments (620) 22,727.27
Sales Tax (820) 2,272.73
25,000.00 25,000.00
ID 46 Payment: Hoa Pham (Posted by BOB mar on 25 Sep 2018) 14 May 2018
Account Debit Credit
Accounts Receivable (610) 183.50
Cash at Bank (605) 183.50
183.50 183.50
ID 44 Hoa Pham (Posted by BOB mar on 25 Sep 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

Journal Report
Journal Report | abs | 25 September 2018 Page 8 of 13
ID 43 Hoa Pham (Posted by BOB mar on 25 Sep 2018) 14 May 2018
Account Debit Credit
Accounts Receivable (610) 183.50
Sales (200) 54.09
Sales (200) 112.73
Sales Tax (820) 16.68
183.50 183.50
ID 42 Payment: Jake Wishart (Posted by BOB mar on 25 Sep 2018) 14 May 2018
Account Debit Credit
Accounts Receivable (610) 108.00
Cash at Bank (605) 108.00
108.00 108.00
ID 40 Jake Wishart (Posted by BOB mar on 25 Sep 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 39 Jake Wishart (Posted by BOB mar on 25 Sep 2018) 14 May 2018
Account Debit Credit
Accounts Receivable (610) 108.00
Sales (200) 43.64
Sales (200) 54.55
Sales Tax (820) 9.81
108.00 108.00
ID 38 Car R Us (Posted by BOB mar on 25 Sep 2018) 11 May 2018
Account Debit Credit
Cash at Bank (605) 18,000.00
Motor Vehicle (730) 16,363.64
Sales Tax (820) 1,636.36
18,000.00 18,000.00
ID 37 Payment: Warwick Smith (Posted by BOB mar on 25 Sep 2018) 10 May 2018
Account Debit Credit
Accounts Receivable (610) 1,360.00
Cash at Bank (605) 1,360.00
1,360.00 1,360.00
ID 35 Warwick Smith (Posted by BOB mar on 25 Sep 2018) 10 May 2018

Journal Report
Journal Report | abs | 25 September 2018 Page 9 of 13
Account Debit Credit
Cost of Goods Sold (310) 780.00
Inventory (630) 780.00
780.00 780.00
ID 34 Warwick Smith (Posted by BOB mar on 25 Sep 2018) 10 May 2018
Account Debit Credit
Accounts Receivable (610) 1,360.00
Sales (200) 1,236.36
Sales Tax (820) 123.64
1,360.00 1,360.00
ID 33 Payment: Sam LaRocca (Posted by BOB mar on 25 Sep 2018) 10 May 2018
Account Debit Credit
Accounts Receivable (610) 42.35
Cash at Bank (605) 42.35
42.35 42.35
ID 31 Sam LaRocca (Posted by BOB mar on 25 Sep 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 30 Sam LaRocca (Posted by BOB mar on 25 Sep 2018) 10 May 2018
Account Debit Credit
Accounts Receivable (610) 42.35
Sales (200) 27.95
Sales (200) 10.55
Sales Tax (820) 3.85
42.35 42.35
ID 29 Payment: Melissa Crotty (Posted by BOB mar on 25 Sep 2018) 9 May 2018
Account Debit Credit
Accounts Receivable (610) 947.50
Cash at Bank (605) 947.50
947.50 947.50
ID 27 Melissa Crotty (Posted by BOB mar on 25 Sep 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

Journal Report
Journal Report | abs | 25 September 2018 Page 10 of 13
Inventory (630) 740.00
1,080.00 1,080.00
ID 26 Melissa Crotty (Posted by BOB mar on 25 Sep 2018) 9 May 2018
Account Debit Credit
Accounts Receivable (610) 1,895.00
Sales (200) 522.73
Sales (200) 1,200.00
Sales Tax (820) 172.27
1,895.00 1,895.00
ID 25 Sock Daily (Posted by BOB mar on 25 Sep 2018) 8 May 2018
Account Debit Credit
Accounts Payable (800) 12,650.00
Inventory (630) 3,700.00
Inventory (630) 7,800.00
Sales Tax (820) 1,150.00
12,650.00 12,650.00
ID 24 Reversed: Sock Daily (Posted by BOB mar on 25 Sep 2018) Reversal of #23 8 May 2018
Account Debit Credit
Accounts Payable (800) 632,405.14
Inventory (630) 184,972.25
Inventory (630) 389,941.51
Sales Tax (820) 57,491.38
632,405.14 632,405.14
ID 23 Sock Daily (Posted by BOB mar on 25 Sep 2018) 8 May 2018
Account Debit Credit
Accounts Payable (800) 632,405.14
Inventory (630) 184,972.25
Inventory (630) 389,941.51
Sales Tax (820) 57,491.38
632,405.14 632,405.14
ID 22 Patrick Hanrahan (Posted by BOB mar on 25 Sep 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 21 Patrick Hanrahan (Posted by BOB mar on 25 Sep 2018) 7 May 2018

Journal Report
Journal Report | abs | 25 September 2018 Page 11 of 13
Account Debit Credit
Accounts Receivable (610) 193.20
Sales (200) 111.82
Sales (200) 63.82
Sales Tax (820) 17.56
193.20 193.20
ID 20 Bank Transfer from Cash at Bank to Short-Term Investment Account (Posted by BOB mar on 25 Sep
2018)
7 May 2018
Account Debit Credit
Cash at Bank (605) 300,000.00
Short-Term Investment Account (607) 300,000.00
300,000.00 300,000.00
ID 19 Payment: Charlie Sanders (Posted by BOB mar on 25 Sep 2018) 5 May 2018
Account Debit Credit
Accounts Receivable (610) 59.84
Cash at Bank (605) 59.84
59.84 59.84
ID 17 Charlie Sanders (Posted by BOB mar on 25 Sep 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
ID 16 Charlie Sanders (Posted by BOB mar on 25 Sep 2018) 5 May 2018
Account Debit Credit
Accounts Receivable (610) 59.84
Sales (200) 44.00
Sales (200) 10.40
Sales Tax (820) 5.44
59.84 59.84
ID 15 Payment: Alex Clarke (Posted by BOB mar on 25 Sep 2018) 5 May 2018
Account Debit Credit
Accounts Receivable (610) 407.00
Cash at Bank (605) 407.00
407.00 407.00
ID 13 Alex Clarke (Posted by BOB mar on 25 Sep 2018) 5 May 2018
Account Debit Credit
Cost of Goods Sold (310) 525.00

Journal Report
Journal Report | abs | 25 September 2018 Page 12 of 13
Inventory (630) 525.00
Cost of Goods Sold (310) 680.00
Inventory (630) 680.00
1,205.00 1,205.00
ID 12 Alex Clarke (Posted by BOB mar on 25 Sep 2018) 5 May 2018
Account Debit Credit
Accounts Receivable (610) 2,035.00
Sales (200) 810.00
Sales (200) 1,040.00
Sales Tax (820) 185.00
2,035.00 2,035.00
ID 11 Payment: Alex Clarke (Posted by BOB mar on 25 Sep 2018) 2 May 2018
Account Debit Credit
Accounts Receivable (610) 89.10
Cash at Bank (605) 89.10
89.10 89.10
ID 9 Alex Clarke (Posted by BOB mar on 25 Sep 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 8 Alex Clarke (Posted by BOB mar on 25 Sep 2018) 2 May 2018
Account Debit Credit
Accounts Receivable (610) 89.10
Sales (200) 55.00
Sales (200) 26.00
Sales Tax (820) 8.10
89.10 89.10
ID 7 Rose Office Furniture (Posted by BOB mar on 25 Sep 2018) 1 May 2018
Account Debit Credit
Cash at Bank (605) 20,500.00
Office Equipment (710) 18,636.36
Sales Tax (820) 1,863.64
20,500.00 20,500.00
ID 6 Officeworks (Posted by BOB mar on 25 Sep 2018) 1 May 2018
Account Debit Credit

Journal Report
Journal Report | abs | 25 September 2018 Page 13 of 13
Cash at Bank (605) 3,257.00
Office Supplies (625) 2,960.91
Sales Tax (820) 296.09
3,257.00 3,257.00
ID 5 Savills Melbourne (Posted by BOB mar on 25 Sep 2018) 1 May 2018
Account Debit Credit
Cash at Bank (605) 30,000.00
Prepayments (620) 27,272.73
Sales Tax (820) 2,727.27
30,000.00 30,000.00
ID 4 Payment: Sock Daily (Posted by BOB mar on 25 Sep 2018) 1 May 2018
Account Debit Credit
Accounts Payable (800) 759.00
Cash at Bank (605) 759.00
759.00 759.00
ID 3 Sock Daily (Posted by BOB mar on 25 Sep 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
Sales Tax (820) 690.00
7,590.00 7,590.00
ID 2 Reversed: Sock Daily (Posted by BOB mar on 25 Sep 2018) Reversal of #1 1 May 2018
Account Debit Credit
Accounts Payable (800) 379,798.14
Inventory (630) 175,137.47
Inventory (630) 85,066.78
Inventory (630) 85,066.78
Sales Tax (820) 34,527.11
379,798.14 379,798.14
ID 1 Sock Daily (Posted by BOB mar on 25 Sep 2018) 1 May 2018
Account Debit Credit
Accounts Payable (800) 379,798.14
Inventory (630) 175,137.47
Inventory (630) 85,066.78
Inventory (630) 85,066.78
Sales Tax (820) 34,527.11
379,798.14 379,798.14