Tech Head: Cash Disbursements Journal for January 2019 Analysis

The assignment is a cash disbursements journal for Tech Head, covering the period from January 1st to January 31st, 2019. It details various financial transactions, including payments to suppliers (Mega Tech, Office Supplies Warehouse, Discount Office Supplies, Big Telco, Realty Bites, State Power, Vopstra, ZNZ Bank), salary payments (Adriana Compton, Ahmed Yousuf), and bank charges. Each transaction includes an ID number, account numbers (debit and credit), account names, and the corresponding debit and credit amounts. The journal also includes GST paid and details such as cheque account, accounts payable, office supplies, property & equipment, prepaid rent, salaries expense, PAYG withholding payable, electricity expense, telephone expense, and interest expense. The document provides a clear overview of Tech Head's cash outflows during the specified period, with a grand total of $45,401.00. The journal is a practical example of financial record-keeping and accounting principles.

Tech Head (Ahmed Yousuf)
226 Caird Lane
Brisbane, QLD, 4000
Australia
Cash Disbursements Journal
1/1/2019 To 1/31/2019
4/28/2019
7:30:51 PM
Page 1
ID# Acct# Account Name Debit Credit Job No.
CD 1/2/2019 Mega Tech
4085 1-1110 Cheque Account $5,800.00
4085 2-1200 Accounts Payable $5,800.00
CD 1/2/2019 Offcie Supplies Warehouse
4086 1-1110 Cheque Account $2,200.00
4086 1-3110 Property & Equipment at Cost $2,000.00
4086 2-1330 GST Paid $200.00
CD 1/3/2019 Discount Office Supplies
4087 1-1110 Cheque Account $1,650.00
4087 1-1400 Office Supplies $1,500.00
4087 2-1330 GST Paid $150.00
CD 1/4/2019 Big Telco
4088 1-1110 Cheque Account $6,501.00
4088 2-1200 Accounts Payable $6,501.00
CD 1/15/2019 Big Telco
4089 1-1110 Cheque Account $7,392.00
4089 2-1200 Accounts Payable $7,392.00
CD 1/15/2019 Realty Bites
4090 1-1110 Cheque Account $8,800.00
4090 1-1500 Prepaid Rent $8,000.00
4090 2-1330 GST Paid $800.00
CD 1/28/2019 Big Telco
4091 1-1110 Cheque Account $1,826.00
4091 2-1200 Accounts Payable $1,826.00
CD 1/31/2019 Adriana Compton
4092 1-1110 Cheque Account $2,805.00
4092 6-1930 Salaries Expense $3,300.00
4092 2-1420 PAYG Withholding Payable $495.00
CD 1/31/2019 Ahmed Yousuf
4093 1-1110 Cheque Account $3,060.00
4093 6-1930 Salaries Expense $3,600.00
4093 2-1420 PAYG Withholding Payable $540.00
CD 1/31/2019 State Power
4094 1-1110 Cheque Account $1,980.00
4094 6-2420 Electricity Expense $1,800.00
4094 2-1330 GST Paid $180.00
CD 1/31/2019 Vopstra
4095 1-1110 Cheque Account $2,090.00
4095 6-2200 Telephone Expense $1,900.00
4095 2-1330 GST Paid $190.00
CD 1/31/2019 ZNZ Bank
4096 1-1110 Cheque Account $250.00
4096 9-1000 Interest Expense $250.00
CD 1/31/2019 Transaction Fees
SC310119 1-1110 Cheque Account $12.00
SC310119 6-2500 Bank Charges $12.00

Tech Head (Ahmed Yousuf)
Cash Disbursements Journal
1/1/2019 To 1/31/2019
4/28/2019
7:30:51 PM
Page 2
ID# Acct# Account Name Debit Credit Job No.
CD 1/31/2019 Transaction Fees
Grand Total: $45,401.00 $45,401.00