Hi-Fi Way Sales & Receivables Journal - January 1st to 31st 2019

This document presents the sales and receivables journal for Hi-Fi Way for the month of January 2019. It details various sales transactions, including those with Hypertonics, Pikea, and TURBO TECH. The journal includes account numbers, account names, debit and credit amounts for each transaction. Specifically, it outlines the accounts receivable, sales revenue, GST collected, cost of sales, and inventory adjustments for each sale. The journal provides a comprehensive overview of the company's financial activities related to sales and receivables during the specified period, with a grand total of debits and credits at the end of the month.

Hi-Fi Way
609 Evans Drive Melbourne,VIC,3000 Australia
Sales & Receivables Journal
1/1/2019 To 1/31/2019
7/9/2019
2:33:08 PM
Page 1
ID# Acct# Account Name Debit Credit Job No.
SJ 1/5/2019 Sale; Hypertonics
00003184 1-1200 accounts receivable $11,900.00
00003184 1-1200 accounts receivable $1,190.00
00003184 4-1100 Sales Revenue $11,900.00
00003184 2-1310 GST Collected $1,190.00
00003184 5-1100 cost of sales $7,760.00
00003184 1-1300 Inventory $1,560.00
00003184 1-1300 Inventory $6,200.00
SJ 1/10/2019 Sale; Hypertonics
00003185 1-1200 accounts receivable $9,300.00
00003185 1-1200 accounts receivable $930.00
00003185 4-1100 Sales Revenue $9,300.00
00003185 2-1310 GST Collected $930.00
00003185 5-1100 cost of sales $6,060.00
00003185 1-1300 Inventory $3,900.00
00003185 1-1300 Inventory $2,160.00
SJ 1/20/2019 Sale; Pikea
00003187 1-1200 accounts receivable $17,800.00
00003187 1-1200 accounts receivable $1,780.00
00003187 4-1100 Sales Revenue $17,800.00
00003187 2-1310 GST Collected $1,780.00
00003187 5-1100 cost of sales $11,640.00
00003187 1-1300 Inventory $7,920.00
00003187 1-1300 Inventory $3,720.00
SJ 1/23/2019 Sale; TURBO TECH
00003186 1-1200 accounts receivable $47,500.00
00003186 1-1200 accounts receivable $4,750.00
00003186 4-1100 Sales Revenue $47,500.00
00003186 2-1310 GST Collected $4,750.00
00003186 5-1100 cost of sales $30,970.00
00003186 1-1300 Inventory $5,460.00
00003186 1-1300 Inventory $20,550.00
00003186 1-1300 Inventory $4,960.00
SJ 1/23/2019 Sale; Pikea
00003188 1-1200 accounts receivable $8,800.00
00003188 1-1200 accounts receivable $880.00
00003188 4-1100 Sales Revenue $8,800.00
00003188 2-1310 GST Collected $880.00
00003188 5-1100 cost of sales $5,760.00
00003188 1-1300 Inventory $5,760.00
Grand Total: $167,020.00 $167,020.00