Trans # Type Date Num Name Description Item Account Tax Code Amount Tax Amount 1 Tax Invoice 3/07/2007 1 Andrew Roberts 11000 · Accounts Receivable 95.63 Andrew Roberts General cleaning house cleaning 4100 · Cleaning Income S -60.00 -7.50 Andrew Roberts Rubbish removal fees Rubbish removal 4120 · Rubbish Removal Charged S -25.00 -3.13 Inland Revenue Department Standard S-S 25500 · Tax Payable -10.63 0.00 -10.63 2 Inventory Adjust 3/07/2008 Clarks shoes - size 10 Opening balance 30000 · Opening Bal Equity -400.00 Clarks shoes - size 10 Opening balance Clarks shoes - size 10 12100 · Inventory Asset 400.00 0.00 0.00 3 Tax Invoice 6/07/2007 2 Barry Jones 11000 · Accounts Receivable 83.75 Barry Jones Clarks shoes - size 10, black Clarks shoes - size 10 4300 · Shoe sales S -70.00 -8.75 Barry Jones Clarks shoes - size 10, black Clarks shoes - size 10 12100 · Inventory Asset -20.00 Barry Jones Clarks shoes - size 10, black Clarks shoes - size 10 50000 · Cost of Goods Sold 20.00 Barry Jones Shoe fitting 4300 · Shoe sales Z -5.00 0.00 Inland Revenue Department Standard S-S 25500 · Tax Payable -8.75 Inland Revenue Department Zero Rated Z-S 25500 · Tax Payable 0.00 0.00 -8.75 4 Adjustment Note 7/07/2007 3 Barry Jones 11000 · Accounts Receivable -5.00 Barry Jones Shoe fitting 4300 · Shoe sales Z 5.00 0.00 Inland Revenue Department Zero Rated Z-S 25500 · Tax Payable 0.00 0.00 0.00 5 Payment 7/07/2007 Barry Jones 12000 · Undeposited Funds 78.75 Barry Jones 11000 · Accounts Receivable -78.75 0.00 0.00 6 Inventory Adjust 3/07/2008 BasketBall Opening balance 30000 · Opening Bal Equity -193.50 BasketBall Opening balance BasketBall 12100 · Inventory Asset 193.50 0.00 0.00 7 Sales Receipt 7/08/2007 1 Charles Barkley 12000 · Undeposited Funds 44.00 Charles Barkley BasketBall - leather BasketBall 4400 · Sports Goods E -44.00 0.00 Charles Barkley BasketBall - leather BasketBall 12100 · Inventory Asset -12.90 Charles Barkley BasketBall - leather BasketBall 50000 · Cost of Goods Sold 12.90 Inland Revenue Department Tax Exempt E-S 25500 · Tax Payable 0.00 0.00 0.00 8 Bill 12/08/2007 Brown's Cleaning Supplies 20000 · Accounts Payable -15.40 Brown's Cleaning Supplies Sards Wonder Soap 6500 · Cleaning Supplies E 15.40 0.00 Inland Revenue Department Tax Excempt E-P 25500 · Tax Payable 0.00 0.00 0.00 9 Credit 14/08/2007 Brown's Cleaning Supplies 20000 · Accounts Payable 3.08 Brown's Cleaning Supplies Sards Wonder Soap 6500 · Cleaning Supplies E -3.08 0.00 Inland Revenue Department Tax Excempt E-P 25500 · Tax Payable 0.00 0.00 0.00 10 Item Receipt 14/09/2007 Brown's Cleaning Supplies Received items (bill to follow) 20000 · Accounts Payable -9.25 Brown's Cleaning Supplies Cleaning cloths - large Cleaning cloths 12100 · Inventory Asset 9.25 0.00 0.00 11 Bill 24/09/2007 Dave's Buckets 20000 · Accounts Payable -20.93 Dave's Buckets Plastic bucket - 10L Plastic bucket - 10L 6500 · Cleaning Supplies S 18.60 2.33 Inland Revenue Department Standard S-P 25500 · Tax Payable 2.33 0.00 2.33 12 Bill Pmt -Cheque 24/09/2007 60125 Dave's Buckets 1300 · ANZ -20.93 Dave's Buckets 20000 · Accounts Payable 20.93 0.00 0.00 13 Bill Pmt -CCard 7/10/2007 Brown's Cleaning Supplies 2500 · MasterCard -15.40 Brown's Cleaning Supplies 20000 · Accounts Payable 15.40 0.00 0.00 14 Cheque 7/10/2007 60126 IGA Supermarket 1300 · ANZ -100.10 IGA Supermarket 6240 · Miscellaneous S 67.20 8.40 IGA Supermarket 6240 · Miscellaneous E 24.50 0.00 Inland Revenue Department Tax Excempt E-P 25500 · Tax Payable 0.00 Inland Revenue Department Standard S-P 25500 · Tax Payable 8.40 0.00 8.40 15 Cheque 16/10/2007 Inland Revenue Department 1300 · ANZ -200.00 Inland Revenue Department 25500 · Tax Payable 200.00 0.00 0.00 16 Deposit 16/12/2007 Tax Refund 1300 · ANZ 208.75 Inland Revenue Department Tax Refund 25500 · Tax Payable -130.00 Barry Jones Tax Refund 12000 · Undeposited Funds -78.75 0.00 0.00 17 Cheque 16/01/2008 Dave's Buckets 1510 · CitiBank -350.00 Dave's Buckets Jan 08 order 6500 · Cleaning Supplies I 350.00 0.00 Inland Revenue Department Imported I 25500 · Tax Payable 0.00 0.00 0.00 18 Credit Card Charge 4/02/2008 Brown's Cleaning Supplies 2500 · MasterCard -400.00 Brown's Cleaning Supplies pressure cleaner hire 6170 · Equipment Rental N 400.00 0.00 Inland Revenue Department Not Registered N-P 25500 · Tax Payable 0.00 0.00 0.00 19 Credit Card Credit 4/02/2008 Brown's Cleaning Supplies 2500 · MasterCard 50.00 Brown's Cleaning Supplies late delivery 6170 · Equipment Rental N -50.00 0.00 Inland Revenue Department Not Registered N-P 25500 · Tax Payable 0.00 0.00 0.00 20 Transfer 10/03/2008 Funds Transfer 1510 · CitiBank -325.00 Funds Transfer 1300 · ANZ 325.00 0.00 0.00 21 General Journal 10/04/2008 1 cleaning 8/4/08 N-S 4100 · Cleaning Income -450.00 0.00 cleaning 8/4/08 1510 · CitiBank 450.00 Inland Revenue Department cleaning 8/4/08 N-S 25500 · Tax Payable 0.00 0.00 0.00 23 Tax Invoice 3/07/2008 FC 1 Andrew Roberts Finance Charge 11000 · Accounts Receivable 11.51 Andrew Roberts Finance Charges on Overdue Balance Fin Chg 4100 · Cleaning Income -11.51 0.00 0.00 24 Inventory Adjust 3/07/2008 Speakers - 8' Opening balance 30000 · Opening Bal Equity -320.00 Speakers - 8' Opening balance Speakers - 8' 12100 · Inventory Asset 320.00 0.00 0.00 25 Inventory Adjust 3/07/2008 Tweeter - fluid filled Opening balance 30000 · Opening Bal Equity -816.00 Tweeter - fluid filled Opening balance Tweeter - fluid filled 12100 · Inventory Asset 816.00 0.00 0.00 26 Build 5/04/2008 1 Speaker unit 12100 · Inventory Asset 296.00 Speakers - 8' 12100 · Inventory Asset -160.00 Tweeter - fluid filled 12100 · Inventory Asset -136.00 0.00 0.00 27 Cheque 5/04/2008 1 Tannoy Ltd. 1510 · CitiBank -592.00 Tannoy Ltd. Speakers - 8' Speakers - 8' 12100 · Inventory Asset Z 320.00 0.00 Tannoy Ltd. Tweeter - fluid filled (1.5') Tweeter - fluid filled 12100 · Inventory Asset Z 272.00 0.00 Inland Revenue Department Zero Rated Z-P 25500 · Tax Payable 0.00 0.00 0.00 TOTAL 0.00 -8.65