Phil's Fitness Session Report

This session report provides details of account transactions and payments for Phil's Fitness.

Phil's Fitness
470 Brisbane Street
North Melbourne, 3051
Session Report
24-03-2019
24-03-2019
0:28:42
Page 1
ID# Acct# Account Name Debit Credit Job No.
SJ 18-01-2019 Pre-conversion sale
00000001 1-1200 Accounts Receivable $3,500.00
00000001 1-1200 Accounts Receivable $350.00
00000001 1-1200 Accounts Receivable $3,850.00
PJ 24-01-2019 Pre-conversion purchase
00000001 2-1200 Accounts Payable $3,080.00
00000001 2-1200 Accounts Payable $308.00
00000001 2-1200 Accounts Payable $3,388.00
PJ 24-01-2019 Pre-conversion purchase
00000002 2-1200 Accounts Payable $1,560.00
00000002 2-1200 Accounts Payable $156.00
00000002 2-1200 Accounts Payable $1,716.00
PJ 24-01-2019 Pre-conversion purchase
00000003 2-1200 Accounts Payable $3,850.00
00000003 2-1200 Accounts Payable $385.00
00000003 2-1200 Accounts Payable $4,235.00
SJ 24-01-2019 Pre-conversion sale
00000003 1-1200 Accounts Receivable $3,200.00
00000003 1-1200 Accounts Receivable $320.00
00000003 1-1200 Accounts Receivable $3,520.00
SJ 27-01-2019 Pre-conversion sale
00000002 1-1200 Accounts Receivable $4,550.00
00000002 1-1200 Accounts Receivable $455.00
00000002 1-1200 Accounts Receivable $5,005.00
IJ 01-02-2019 Inventory count
IJ000001 1-1300 Inventory $8,160.00
IJ000001 1-1300 Inventory $1,560.00
IJ000001 1-1300 Inventory $2,200.00
IJ000001 1-1300 Inventory $4,400.00
CD 01-02-2019 Rent paid
1 1-1110 Cheque Account $1,650.00
1 6-2100 Rent $1,500.00
1 2-1330 GST Paid $150.00
CD 01-02-2019 Paid Bank Loan & Interest
2 1-1110 Cheque Account $1,157.50
2 6-1450 Bank Interest $357.50
2 2-4100 Bank Loans $800.00
CD 02-02-2019 Tru Energy
3 1-1110 Cheque Account $170.00
3 2-3000 Accrued Energy Bill $170.00
SJ 02-02-2019 Sale; Village Fair
00000004 1-1200 Accounts Receivable $5,700.00
00000004 1-1200 Accounts Receivable $570.00
00000004 4-1000 Sales - Products $5,700.00
00000004 2-1310 GST Collected $570.00
00000004 5-1000 Cost of Sales $3,490.00
00000004 1-1300 Inventory $1,320.00
00000004 1-1300 Inventory $520.00
00000004 1-1300 Inventory $1,650.00
CR 03-02-2019 Payment; Crown Logistics

Phil's Fitness
Session Report
24-03-2019
24-03-2019
0:28:43
Page 2
ID# Acct# Account Name Debit Credit Job No.
CR 03-02-2019 Payment; Crown Logistics
CR000001 1-1110 Cheque Account $3,432.00
CR000001 1-1200 Accounts Receivable $3,432.00
SJ 03-02-2019 Crown Logistics: Discounts on 00000003
00000005 1-1200 Accounts Receivable $80.00
00000005 1-1200 Accounts Receivable $8.00
00000005 6-1210 Discounts Given $80.00
00000005 2-1310 GST Collected $8.00
SJ 03-02-2019 Crown Logistics: Credit from 00000005
SJ000001 1-1200 Accounts Receivable $88.00
SJ000001 1-1200 Accounts Receivable $88.00
CR 03-02-2019 Payment; Offline Education Organisation
CR000002 1-1110 Cheque Account $3,850.00
CR000002 1-1200 Accounts Receivable $3,850.00
CR 03-02-2019 Payment; Village Fair
CR000003 1-1110 Cheque Account $4,879.87
CR000003 1-1200 Accounts Receivable $4,879.87
SJ 03-02-2019 Village Fair: Discounts on 00000002
00000006 1-1200 Accounts Receivable $113.75
00000006 1-1200 Accounts Receivable $11.38
00000006 6-1210 Discounts Given $113.75
00000006 2-1310 GST Collected $11.38
SJ 03-02-2019 Village Fair: Credit from 00000006
SJ000002 1-1200 Accounts Receivable $125.13
SJ000002 1-1200 Accounts Receivable $125.13
CD 03-02-2019 Bikers Paradise
4 1-1110 Cheque Account $1,681.68
4 2-1200 Accounts Payable $1,681.68
PJ 03-02-2019 Bikers Paradise: Discounts on 00000002
00000004 2-1200 Accounts Payable $31.20
00000004 2-1200 Accounts Payable $3.12
00000004 6-1220 Discounts Taken $31.20
00000004 2-1330 GST Paid $3.12
PJ 03-02-2019 Bikers Paradise: Debit from 00000004
PJ000001 2-1200 Accounts Payable $34.32
PJ000001 2-1200 Accounts Payable $34.32
CD 03-02-2019 Rowers Land
5 1-1110 Cheque Account $3,286.36
5 2-1200 Accounts Payable $3,286.36
PJ 03-02-2019 Rowers Land: Discounts on 00000001
00000005 2-1200 Accounts Payable $92.40
00000005 2-1200 Accounts Payable $9.24
00000005 6-1220 Discounts Taken $92.40
00000005 2-1330 GST Paid $9.24
PJ 03-02-2019 Rowers Land: Debit from 00000005
PJ000002 2-1200 Accounts Payable $101.64
PJ000002 2-1200 Accounts Payable $101.64
CD 03-02-2019 Treadmill World
6 1-1110 Cheque Account $4,150.30
6 2-1200 Accounts Payable $4,150.30

Phil's Fitness
Session Report
24-03-2019
24-03-2019
0:28:43
Page 3
ID# Acct# Account Name Debit Credit Job No.
PJ 03-02-2019 Treadmill World: Discounts on 00000003
00000006 2-1200 Accounts Payable $77.00
00000006 2-1200 Accounts Payable $7.70
00000006 6-1220 Discounts Taken $77.00
00000006 2-1330 GST Paid $7.70
PJ 03-02-2019 Treadmill World: Debit from 00000006
PJ000003 2-1200 Accounts Payable $84.70
PJ000003 2-1200 Accounts Payable $84.70
SJ 04-02-2019 Sale; Offline Education Organisation
00000007 1-1200 Accounts Receivable $6,800.00
00000007 1-1200 Accounts Receivable $680.00
00000007 4-1000 Sales - Products $6,800.00
00000007 2-1310 GST Collected $680.00
00000007 5-1000 Cost of Sales $4,150.00
00000007 1-1300 Inventory $2,750.00
00000007 1-1300 Inventory $520.00
00000007 1-1300 Inventory $880.00
SJ 04-02-2019 Sale; Cash Sales
00000008 1-1200 Accounts Receivable $2,000.00
00000008 1-1200 Accounts Receivable $200.00
00000008 4-2000 Fitness Training Income $2,000.00
00000008 2-1310 GST Collected $200.00
CD 06-02-2019 Paid Motor Vehicle Fuel
7 1-1110 Cheque Account $99.00
7 6-1550 Fuel Costs $90.00
7 2-1330 GST Paid $9.00
CD 09-02-2019 Paid for Stationary Expenses
8 1-1110 Cheque Account $132.00
8 6-1850 Office Stationery $120.00
8 2-1330 GST Paid $12.00
CD 11-02-2019 Paid Accounting Fees
9 1-1110 Cheque Account $550.00
9 6-0040 Accounting Fees $500.00
9 2-1330 GST Paid $50.00
CD 13-02-2019 Wages paid
10 1-1110 Cheque Account $1,360.00
10 2-2410 Wages Payable $510.00
10 6-1930 Wages & Salaries $1,000.00
10 2-2420 PAYG Withholding Payable $150.00
CD 14-02-2019 Drawings by Proprietor
11 1-1110 Cheque Account $1,500.00
11 3-1200 Owner's Drawings $1,500.00
SJ 15-02-2019 Sale; Cash Sales
00000009 1-1200 Accounts Receivable $3,200.00
00000009 1-1200 Accounts Receivable $320.00
00000009 4-2000 Fitness Training Income $3,200.00
00000009 2-1310 GST Collected $320.00
PJ 16-02-2019 Purchase; Rowers Land
00000007 2-1200 Accounts Payable $3,200.00
00000007 2-1200 Accounts Payable $320.00
00000007 1-1300 Inventory $3,200.00
00000007 2-1330 GST Paid $320.00
PJ 16-02-2019 Purchase; Bikers Paradise

Phil's Fitness
Session Report
24-03-2019
24-03-2019
0:28:43
Page 4
ID# Acct# Account Name Debit Credit Job No.
PJ 16-02-2019 Purchase; Bikers Paradise
00000008 2-1200 Accounts Payable $2,080.00
00000008 2-1200 Accounts Payable $208.00
00000008 1-1300 Inventory $2,080.00
00000008 2-1330 GST Paid $208.00
PJ 16-02-2019 Purchase; Treadmill World
00000009 2-1200 Accounts Payable $4,950.00
00000009 2-1200 Accounts Payable $495.00
00000009 1-1300 Inventory $4,950.00
00000009 2-1330 GST Paid $495.00
SJ 18-02-2019 Sale; Crown Logistics
00000010 1-1200 Accounts Receivable $8,200.00
00000010 1-1200 Accounts Receivable $820.00
00000010 4-1000 Sales - Products $8,200.00
00000010 2-1310 GST Collected $820.00
00000010 5-1000 Cost of Sales $4,840.00
00000010 1-1300 Inventory $1,600.00
00000010 1-1300 Inventory $1,040.00
00000010 1-1300 Inventory $2,200.00
PJ 21-02-2019 Purchase; Treadmill World
00000010 2-1200 Accounts Payable $550.00
00000010 2-1200 Accounts Payable $55.00
00000010 1-1300 Inventory $550.00
00000010 2-1330 GST Paid $55.00
PJ 21-02-2019 Treadmill World: Debit from 00000010
PJ000004 2-1200 Accounts Payable $605.00
PJ000004 2-1200 Accounts Payable $605.00
SJ 21-02-2019 Sale; Crown Logistics
00000011 1-1200 Accounts Receivable $700.00
00000011 1-1200 Accounts Receivable $70.00
00000011 4-1000 Sales - Products $700.00
00000011 2-1310 GST Collected $70.00
00000011 5-1000 Cost of Sales $400.00
00000011 1-1300 Inventory $400.00
SJ 21-02-2019 Crown Logistics: Credit from 00000011
SJ000003 1-1200 Accounts Receivable $770.00
SJ000003 1-1200 Accounts Receivable $770.00
CD 22-02-2019 Hardly Normal Ltd.
12 1-1110 Cheque Account $2,860.00
12 1-3210 Office Equipment at Cost $2,600.00
12 2-1330 GST Paid $260.00
SJ 23-02-2019 Sale; Cash Sales
00000012 1-1200 Accounts Receivable $2,800.00
00000012 1-1200 Accounts Receivable $280.00
00000012 4-2000 Fitness Training Income $2,800.00
00000012 2-1310 GST Collected $280.00
IJ 23-02-2019 Inventory count
IJ000002 3-1200 Owner's Drawings $260.00
IJ000002 1-1300 Inventory $260.00
SJ 25-02-2019 Sale; ABC Electronics
00000013 1-1200 Accounts Receivable $4,100.00
00000013 1-1200 Accounts Receivable $410.00
00000013 4-1000 Sales - Products $4,100.00
00000013 2-1310 GST Collected $410.00

Phil's Fitness
Session Report
24-03-2019
24-03-2019
0:28:43
Page 5
ID# Acct# Account Name Debit Credit Job No.
SJ 25-02-2019 Sale; ABC Electronics
00000013 5-1000 Cost of Sales $2,420.00
00000013 1-1300 Inventory $520.00
00000013 1-1300 Inventory $800.00
00000013 1-1300 Inventory $1,100.00
CD 25-02-2019 Paid for motor vehicle fuel
13 1-1110 Cheque Account $88.00
13 6-1550 Fuel Costs $80.00
13 2-1330 GST Paid $8.00
CD 27-02-2019 Josie and Luke
14 1-1110 Cheque Account $1,870.00
14 6-1930 Wages & Salaries $2,200.00
14 2-2420 PAYG Withholding Payable $330.00
CD 28-02-2019 Cash Drawings
15 1-1110 Cheque Account $1,500.00
15 3-1200 Owner's Drawings $1,500.00
CD 28-02-2019 Bank Fees & Insurance
16 1-1110 Cheque Account $193.00
16 6-1010 Bank Fees $15.00
16 6-1400 Insurance $161.82
16 2-1330 GST Paid $16.18
GJ 28-02-2019 Depreciation Expense
GJ000001 6-1100 Depreciation Expense $555.00
GJ000001 1-3120 Motor Vehicle Accum Dep $375.00
GJ000001 1-3220 Office Equipment Accum Dep $180.00
GJ 28-02-2019 Advertisement expenses for the month
GJ000002 6-1000 Advertising $250.00
GJ000002 1-1400 Prepaid Advertising $250.00
GJ 28-02-2019 Wages Payable
GJ000003 6-1930 Wages & Salaries $800.00
GJ000003 2-2420 PAYG Withholding Payable $120.00
GJ000003 2-2410 Wages Payable $680.00
GJ 28-02-2019 Accrued Enery Bill
GJ000004 6-2420 Energy Costs $160.00
GJ000004 2-3000 Accrued Energy Bill $176.00
GJ000004 2-1330 GST Paid $16.00
IJ 28-02-2019 Inventory count
IJ000003 5-3000 Inventory Loss/Gain $260.00
IJ000003 1-1300 Inventory $260.00
Grand Total: $133,315.29 $133,315.29