Accounts list Detail Account Name Type Dr/Cr Header/Detail Level Balance Assets Debit $373,409.68 1-1000 Current Assets $177,656.26 1-1100 Asset Debit $-7,511.00 Debit Detail $-8,511.00 N-T Debit Detail $1,000.00 N-T 1-1300 Other Current Assets Asset Debit Header $185, 167.26 Accounts Receivable Accounts Receiv: Debit Detail $72,608.00 N-T 1-1315 Other Receivables Other Current As: Debit Detail N-T Inventory Other Asset Detail $93,474.33 N-T 1-1370 Prepayments Other Current As: Debit N-T 1-1380 Accrued Income Other Current As: Debit Detail N-T Non-Current Assets Asset Debit 1-2100 Plant & Equipment Asset Debit $155,753.42 Fixed Asset Detail CAP 1-2120 Plant & Equipment Accum. Dep Fixed Asset Detail $-94,246.58 N-T 1-2500 $40,000.00 1-2510 Goodwill Fixed Asset Detail $40,000.00 CAF 2-0000 Liabilities Liability Credit $301, 179.26 Current Liabilities Liability Header $51, 179.26 2-1200 GST Liabilities Liability Credit Header $7,053.63 GST Collected Other Liability Credi Detail $8,857.00 N-T 2-1220 GST Paid Other Liability Detail $-1,803.37 N-T 2-1400 Payroll Liabilities Liability Credit Header $9,000.00 2-1410 PAYG Withholding Payable Other Liability Credit Detail $9,000.00 N-T 2-1500 Other Current Liabilities Liability Credi Header Accounts Payable Accounts Payable Credit $26,627.00 N-T 2-1600 Accrued Expenses Other Current Lia Credit Detail $8,498.63 N-T 2-2000 Non-Current Liabilities Liability Credit 2-2100 Long Term Bank Loan Long Term Liabiledi Detail $250,000.00 N-T 3-0000 Equity Equity Credit Header $72,230.42 3-1000 Equity Detail $70,000.00 N-T Retained Earnings Equity Credit Detail $22,000.00 3-9000 Current Year Earnings Equity Credi Detail $-19,769.58 N-T 4-0000 Income Income Credit $88,570.00 Sales Income Credit Detail $88,570.00 GST Cost Of Sales Cost of Sales Debit $44,091.12 5-1000 Cost Of Sales Cost of Sales $44,091.12 N-T Expenses Expense Debit Header $62,634.76 6-1000 General Expenses $11,888.18 6-1200 Advertising Expense Debit Detail $4,090.91 GST 6-1300 Debit Detail $120.00 6-1600 Cleaning Expenses Debit Detail GST 6-1700 Electricity Expenses Debit Detail $1,800.00 GST 6-1900 Expense Debit Detail $2,727.27 6-2000 Telephone Expenses Debit Detail $759.09 Travel Expenses Debit $100.00 GST Equipment Lease Expense Detail $1,000.00 GST 6-2800 Office Supplies Expense Debit Detail $500.00 GST 6-3100 Freight & Couriers Expense Debit Detail $563.64 GST 6-4100 Wages & Salaries Expenses Detail N-T 6-4300 Superannuateon Expenses Expense Debit Detail $3,000.00 N-T Sales Commissions Debit Detail 6-5100 Depreciation Expense Detail $4,246.58 N-T Motor Vehicle Expenses Debit Detail $500.00 GST 6-7100 Expense Detail $1,000.00 GST 8-0000 Other Income Other Income Header 584.93 Interest Income Other Income Detail $84.93 ITS 9-0000 Other Expenses Other Expense Debit $1,698.63 9-1000 Other Expense Detail 2 $1,698.63
