Hi-Fi Way: Detailed Sales & Receivables Journal Analysis 2018-2019

This document presents a sales and receivables journal for Hi-Fi Way, covering the period from July 1, 2018, to January 31, 2019. It includes various transactions such as pre-conversion sales and regular sales to entities like Hypertronics, Jerry Technology, and Radio Hut. The journal entries detail accounts receivable, sales revenue, GST collected, cost of sales, and inventory adjustments. Each transaction is recorded with debit and credit entries, providing a comprehensive overview of the company's sales and receivables activities during the specified period. The journal also includes job numbers for reference and calculates the grand total of debits and credits.

Hi-Fi Way (Harman Guman)
833 Devitt Lane
Perth, WA, 6000
Australia
Sales & Receivables Journal
01-07-2018 To 31-01-2019
30-05-2019
1:52:10
Page 1
ID# Acct# Account Name Debit Credit Job No.
SJ 10-12-2018 Pre-conversion sale
00003121 1-1200 Accounts Receivables ?10,000.00
00003121 1-1200 Accounts Receivables ?1,000.00
00003121 1-1200 Accounts Receivables ?11,000.00
SJ 15-12-2018 Pre-conversion sale
00003122 1-1200 Accounts Receivables ?5,340.00
00003122 1-1200 Accounts Receivables ?534.00
00003122 1-1200 Accounts Receivables ?5,874.00
SJ 25-12-2018 Pre-conversion sale
00003123 1-1200 Accounts Receivables ?13,240.00
00003123 1-1200 Accounts Receivables ?1,324.00
00003123 1-1200 Accounts Receivables ?14,564.00
SJ 05-01-2019 Sale; Hypertronics
00003124 1-1200 Accounts Receivables ?8,000.00
00003124 1-1200 Accounts Receivables ?800.00
00003124 4-1100 Sales Revenue ?8,000.00
00003124 2-1310 GST Collected ?800.00
00003124 5-1100 Cost of sales ?5,140.00
00003124 1-1300 Inventory ?2,300.00
00003124 1-1300 Inventory ?2,840.00
SJ 10-01-2019 Sale; Hypertronics
00003125 1-1200 Accounts Receivables ?11,480.00
00003125 1-1200 Accounts Receivables ?1,148.00
00003125 4-1100 Sales Revenue ?11,480.00
00003125 2-1310 GST Collected ?1,148.00
00003125 5-1100 Cost of sales ?7,580.00
00003125 1-1300 Inventory ?2,300.00
00003125 1-1300 Inventory ?5,280.00
SJ 18-01-2019 Sale; Jerry Technology
00003127 1-1200 Accounts Receivables ?25,200.00
00003127 1-1200 Accounts Receivables ?2,520.00
00003127 4-1100 Sales Revenue ?25,200.00
00003127 2-1310 GST Collected ?2,520.00
00003127 5-1100 Cost of sales ?16,750.00
00003127 1-1300 Inventory ?13,200.00
00003127 1-1300 Inventory ?3,550.00
SJ 24-01-2019 Sale; Radio Hut
00003126 1-1200 Accounts Receivables ?20,200.00
00003126 1-1200 Accounts Receivables ?2,020.00
00003126 4-1100 Sales Revenue ?20,200.00
00003126 2-1310 GST Collected ?2,020.00
00003126 5-1100 Cost of sales ?12,990.00
00003126 1-1300 Inventory ?2,300.00
00003126 1-1300 Inventory ?9,270.00
00003126 1-1300 Inventory ?1,420.00
SJ 24-01-2019 Sale; Jerry Technology
00003127 1-1200 Accounts Receivables ?17,730.00
00003127 1-1200 Accounts Receivables ?1,773.00
00003127 4-1100 Sales Revenue ?17,730.00
00003127 2-1310 GST Collected ?1,773.00
00003127 5-1100 Cost of sales ?11,880.00
00003127 1-1300 Inventory ?11,880.00

Hi-Fi Way (Harman Guman)
Sales & Receivables Journal
01-07-2018 To 31-01-2019
30-05-2019
1:52:10
Page 2
ID# Acct# Account Name Debit Credit Job No.
SJ 24-01-2019 Sale; Jerry Technology
Grand Total: ?176,649.00 ?176,649.00