Appendix A Chart of Accounts MyBank Cheque Account (BSB: 111-111 Acc no: 88888888) 5-0000 Cost of Sales 5-1000 5-4000 6-0000 Expenses Purchases Freight Paid on Purchases Advertising 1-0000 Assets 1-1000 Current Assets 1-1100 1-1160 Petty Cash 1-2000 Accounts Receivable Control 1-3000 Inventory 1-4000 Prepaid Expenses 1-5000 Non-Current Assets 1-5100 Equipment at Cost 1-5200 less Accum Dep Equipment 1-5300 Truck at Cost 1-5400 less Accum Dep Truck 2-0000 Liabilities 2-1000 Current Liabilities 2-2000 Accounts Payable Control 2-3000 GST Liabilities 2-3010 GST Collected 2-3030 GST Paid 2-5000 Payroll Liabilities 2-5010 PAYG Withholding Payable 2-5020 Superannuation Payable 2-5500 2-6000 Accrued Expenses Non-Current Liabilities 2-6100 Bank Loan - Truck 3-0000 Equity 3-1000 3-2000 Capital, S Golden Drawings, S Golden 4-0000 Income 4-1000 Sales 4-4000 Delivery Charges 4-5000 Interest Income 4-6000 Other income 4-7000 Profit/Loss on Disposal of Assets 6-1000 6-1100 Motor Vehicle Expenses 6-2000 Bank Charges 6-2100 Bad Debts Expense 6-2200 Discount Expense 6-2300 Interest Paid 6-2400 Rounding and Adjustments 6-2500 Office Cleaning 6-3000 Insurance 6-3100 IT Support 6-3200 Depreciation Expense 6-3300 Admin Expenses 6-3350 Postage 6-3400 Telephone Expense 6-3550 Stationery 6-4000 Industrial Premises Rent 6-4100 Cleaning 6-4200 Water Rates 6-5000 Superannuation Expense 6-5100 Wages & Salaries Expense 6-5200 Staff Amenities 7-000 Trading and Profit & Loss 7-1000 Trading Account 7-2000 Profit & Loss Account Appendix B Subsidiary Ledger Balances Appendix C Transactions Date Accounts Receivable Invoice Details 1-2100 Tablelands Supplies $10,200 Inv no. 7275, 18/5/22 1. 4/6/2022 1-2110 Delightful Diner $ 1,680 Inv no. 7252, 05/3/22 1-2120 Jim's Buffet $ 5,400 Inv no. 7253, 7/3/22 2. 5/6/2022 1-2130 First Class Functions $ 600 Inv no. 7268, 15/4/22 Total $17,880 3 7/6/2022 Accounts Payable 2-2011 Bevan Wholesalers Invoice Details $11,310 Inv nos. 365 18/5/22 $9,120 & 378 28/5/22 $2,190 4. 7/6/2022 2-2012 Optus (account in dispute) $210 Inv no. April A/c, 8/04/22 Total $11,520 5. 8/6/2022 Details Received invoice no. 000158 from Micks Motors for repairs to a motor vehicle $ $255 incl GST Owner contributed cash to the business - process in cash receipts journal $6,000 Paid part of the outstanding balance of Bevan Wholesalers invoice no. 365. Amount paid was $3,000, using cheque no. 2150. Prepare the cheque requisition, cheque and a remittance advice to go with the cheque. Invoice no. 468 received from Bevan Wholesalers for purchases of goods for sale. Freight included - $198 incl GST Issued invoice no. 7278 to Barry's Party Services for credit sale of goods. Freight charge included is $33 incl GST. Prepare this invoice.| $3,000 $8,634 incl GST $3,327.60 incl GST 6. 9/6/2022 Received cheque from Tablelands Supplies in full settlement of balance owing. (Chg details are no. 154368, Big Bank, Other branch) Prepare receipt number 725 which shows the discount taken. $9,894 7. 9/6/2022 Issued invoice no. 7279 to Tablelands Supplies for credit sale of goods. Freight charge included is $33 incl GST. Prepare this invoice. $14,978.40 incl GST 8. 12/6/2022 Issued invoice no. 7280 to Marjory Brown for credit sale. Freight charge included is $33 incl GST. $934.20 incl GST 9. 12/6/2022 10 10. 13/6/2022 Marjory Brown decided to settle her account immediately and paid via credit card (VISA). Prepare receipt no. 726 for this customer. No discount to be given. Received part payment of invoice 7278 by direct deposit from Barry's Party Services, and then received payment by cash from Barry's Party Services as payment of remaining balance of invoice 7278. The cash breakdown was: $500 of $100 notes, $400 of $50 notes, $100 of $10 notes, $100 of $5 notes, $60 of $2 coins, and $40 of $1 coins. They took discount with these payments. Prepare receipt no. 727 for this customer. $2,063.77 (direct deposit) & $1,200 (cash)