Please help!! I only need the first part to be answered including the ledger account and Geberal Journal. Thanks so much?

MBB Catering Supplies Pty. Ltd. INCOME STATEMENT for the period 1 July 2017 to 31 July 2017 INCOME Revenue: Sales Credit Sales Cash Sales Less Sales returns and Allowances Net Sales Revenue $ $ $ 11 720 5 350 (1 100) 15 970 COST OF SALES (7 710) GROSS PROFIT Other Income: Discount received TOTAL INCOME EXPENSES Freight Vehicle repairs Depreciation (Shelving $200, MV $50) Wages Rent Insurance Bank fees Inventory write-down Discount expense Interest expense TOTAL EXPENSES NET PROFIT/(LOSS) 8 260 96 8 356 350 880 250 650 333 250 15 100 120 33 (2 981) 5 375 MBB Catering Supplies Pty. Ltd. BALANCE SHEET as at 31 July 2017 CURRENT ASSETS Bank Inventory - HD Mixer Inventory- Panini Press Inventory-Gelato Ice cream machine Accounts Receivable -Can Do Caf Accounts Receivable -Organix Prepaid - Insurance Prepaid - Rent TOTAL CURRENT ASSETS NON-CURRENT ASSETS Motor Vehicle Less Accumulated depreciation motor vehicle Office Shelving Less Accumulated depreciation office shelving $ $ $ 6 661 600 210 1 800 7 320 900 2 750 1 667 2 610 8 220 2 367 21 908 3 000 -50 2 400 -200 2 950 2 200 TOTAL NON-CURRENT ASSETS 5 150 TOTAL ASSETS CURRENT LIABILITIES Wages Payable Interest payable TOTAL CURRENT LIABILITIES NON-CURRENT LIABILITIES Bank Loan 27 058 650 33 683 8 000 8 000 TOTAL NON-CURRENT LIABILITIES TOTAL LIABILITIES NET ASSETS (Assets minus Liabilities) EQUITY Share Capital Retained Earnings TOTAL EQUITY 8 683 18 375 13 000 5 375 18 375 Sarah Taylor - TUTOR IFA1 Sarah Taylor - TUTOR IFA1 351 Boutique Boulevard Templestowe 3107 All Journals All Journals 1/09/2016 To 18/09/2017 1/09/2016 To 18/09/2017 19/09/2017 5:17:02 PM ID# CR CR GJ PJ Page 1 Acct# Account Name Debit 1/07/2017 Michael Brown - Initial Contribution of Capital CR000001 1-1100 Cheque Account $10,000.00 CR000001 3-1000 Share Capital 1/07/2017 Grand Bank - 5% loan, due 2021 CR000002 1-1100 Cheque Account CR000002 2-6100 Bank Loan 1/07/2017 Exchange Car for 3,000 Shares GJ000001 1-3100 Motor Vehicle at Cost GJ000001 3-1000 Share Capital 3/07/2017 Purchase; Kitchen Aid 00000001 2-2000 Accounts Payable 00000001 2-2000 Accounts Payable 00000001 1-1300 Inventory 00000001 1-1300 Inventory 00000001 6-1100 Freight-in Credit Job No. 19/09/2017 5:17:06 PM ID# CD SJ $8,000.00 $8,000.00 $3,000.00 $3,000.00 SJ $4,020.00 $150.00 $3,600.00 $420.00 $150.00 SJ PJ PJ PJ SJ SJ CR SJ CR 6/07/2017 Purchase; Roband 00000002 2-2000 Accounts Payable 00000002 2-2000 Accounts Payable 00000002 1-1300 Inventory 00000002 1-1300 Inventory 00000002 6-1100 Freight-in 6/07/2017 Purchase; Kitchen Aid 00001222 2-2000 Accounts Payable 00001222 1-1300 Inventory 6/07/2017 Kitchen Aid: Debit from 00001222 PJ000001 2-2000 Accounts Payable PJ000001 2-2000 Accounts Payable 12/07/2017 Sale; Can Do Cafe 00000001 1-1200 Accounts Receivable 00000001 4-1000 Sales Revenue 00000001 5-1000 Cost of Sales 00000001 1-1300 Inventory 00000001 1-1300 Inventory 00000001 1-1300 Inventory 13/07/2017 Sale; Cash Sale 00000002 1-1200 Accounts Receivable 00000002 4-1000 Sales Revenue 00000002 5-1000 Cost of Sales 00000002 1-1300 Inventory 00000002 1-1300 Inventory 13/07/2017 Cash Sale for 00000002 CR000003 1-1100 Cheque Account CR000003 1-1200 Accounts Receivable 14/07/2017 Sale; Cash Sale 00000003 1-1200 Accounts Receivable 00000003 4-1000 Sales Revenue 00000003 5-1000 Cost of Sales 00000003 1-1300 Inventory 14/07/2017 Cash Sale for 00000003 CR000004 1-1100 Cheque Account CR000004 1-1200 Accounts Receivable CD 1 1 14/07/2017 Doncaster Auto Repairs 1-1100 Cheque Account 6-1600 Motor Vehicle Maintenance Ex $7,000.00 $200.00 SJ $2,250.00 $4,750.00 $200.00 Acct# Account Name 1 14/07/2017 Doncaster Auto Repairs 6-1600 Motor Vehicle Maintenance Ex 2 2 14/07/2017 Roband 1-1100 Cheque Account 2-2000 Accounts Payable CD $10,000.00 Page 2 15/07/2017 Sale; Organix Cafe 00000004 1-1200 Accounts Receivable 00000004 4-1000 Sales Revenue 00000004 5-1000 Cost of Sales 00000004 1-1300 Inventory 00000004 1-1300 Inventory Debit $300.00 $7,200.00 $7,200.00 $2,000.00 $2,000.00 $1,050.00 $600.00 $450.00 16/07/2017 Sale; Organix Cafe CN 0001 1-1200 Accounts Receivable CN 0001 4-1000 Sales Revenue CN 0001 5-1000 Cost of Sales CN 0001 1-1300 Inventory $1,100.00 16/07/2017 Organix Cafe: Credit from CN 0001 SJ000001 1-1200 Accounts Receivable SJ000001 1-1200 Accounts Receivable $1,100.00 17/07/2017 Sale; Cash Sale 00000009 1-1200 Accounts Receivable 00000009 4-1000 Sales Revenue 00000009 5-1000 Cost of Sales 00000009 1-1300 Inventory Credit $1,100.00 $600.00 $600.00 $1,100.00 $850.00 $850.00 $600.00 $600.00 $600.00 $600.00 CR 17/07/2017 Cash Sale for 00000009 CR000007 1-1100 Cheque Account CR000007 1-1200 Accounts Receivable $850.00 $850.00 $600.00 CD $600.00 3 3 18/07/2017 Kitchen Aid 1-1100 Cheque Account 2-2000 Accounts Payable $3,570.00 $3,570.00 $6,500.00 $6,500.00 SJ $3,050.00 $950.00 $1,200.00 $900.00 CR $2,050.00 $2,050.00 $1,050.00 $600.00 $450.00 GJ 18/07/2017 Sale; Can Do Cafe 00000006 1-1200 Accounts Receivable 00000006 4-1000 Sales Revenue 00000006 5-1000 Cost of Sales 00000006 1-1300 Inventory 00000006 1-1300 Inventory 18/07/2017 Can Do Cafe for 00000006 CR000005 1-1100 Cheque Account CR000005 1-1200 Accounts Receivable 18/07/2017 Purchase of Shelving (NCA) GJ000002 1-3200 Office Shelving at Cost GJ000002 2-5500 Other Current Liabilities $1,320.00 $1,320.00 $660.00 $210.00 $450.00 $500.00 $500.00 $2,400.00 $2,400.00 $2,050.00 $2,050.00 SJ $1,950.00 $1,950.00 18/07/2017 Sale; The Tiki Room 00000007 1-1200 Accounts Receivable 00000007 4-1000 Sales Revenue 00000007 5-1000 Cost of Sales 00000007 1-1300 Inventory $2,400.00 $2,400.00 $950.00 $950.00 $950.00 $950.00 CD 4 4 21/07/2017 AAMI 1-1100 Cheque Account 1-1410 Prepaid Insurance $3,000.00 5 5 21/07/2017 Hi-Road Real Estate 1-1100 Cheque Account 1-1420 Prepaid Rent $2,000.00 $3,000.00 $1,950.00 $1,950.00 CD $880.00 $580.00 CD 21/07/2017 Oz Shelving $2,000.00 Job No. Sarah Taylor - TUTOR IFA1 All Journals 1/09/2016 To 18/09/2017 19/09/2017 5:17:06 PM ID# CD 6 6 6 IJ GJ GJ GJ Page 3 Acct# Account Name 21/07/2017 Oz Shelving 1-1100 Cheque Account 2-5500 Other Current Liabilities 8-2000 Discount Received Debit $2,304.00 $2,400.00 $96.00 31/07/2017 Adjust Inventory for damage to 1 x IceCream Machine IJ000001 6-1700 Inventory Write-down $950.00 IJ000001 6-1700 Inventory Write-down IJ000001 1-1300 Inventory IJ000001 1-1300 Inventory $850.00 31/07/2017 EOM - Wages payable (no PAYG) GJ000005 6-5100 Wages & Salaries GJ000005 2-5000 Wages Payable $650.00 31/07/2017 EOM - Shelving Depn 1/2 mth GJ000004 6-1300 Depreciation Expense GJ000004 1-3210 Office Shelving Accum Depn $200.00 31/07/2017 EOM - Depreciation MV for 1 mth GJ000003 6-1300 Depreciation Expense GJ000003 1-3110 Motor Vehicle Accum Depn $200.00 $50.00 $50.00 31/07/2017 EOM - Int Payable (1mth 5% interest on $8000) GJ000006 9-1000 Interest Expense $33.00 GJ000006 2-1200 Interest Payable GJ 31/07/2017 EOM - Prepaid Rent expired GJ000007 6-1400 Rent Expense GJ000007 1-1420 Prepaid Rent $333.00 31/07/2017 EOM - Prepaid Insurance Expired GJ000008 6-1500 Insurance Expense GJ000008 1-1410 Prepaid Insurance $250.00 CR SJ SJ CD 28/07/2017 Payment; The Tiki Room CR000008 1-1100 Cheque Account CR000008 1-1200 Accounts Receivable $33.00 $333.00 $250.00 $2,280.00 $2,280.00 28/07/2017 The Tiki Room: Discounts on 00000007 00000010 1-1200 Accounts Receivable 00000010 9-6000 Discount Allowed $120.00 28/07/2017 The Tiki Room: Credit from 00000010 SJ000002 1-1200 Accounts Receivable SJ000002 1-1200 Accounts Receivable $850.00 $950.00 $650.00 GJ GJ Credit $120.00 $120.00 $120.00 2/07/2017 Bank Fees charged to account SC310717 1-1100 Cheque Account SC310717 6-2000 Bank Fees & Charges $15.00 Grand Total: $94,401.00 $15.00 $94,401.00 Job No. ACCT10002: Semester 2, 2017 PRACTICE SET - PART 2 One month after Michael Brown decided to leave his employment and start his own business in providing catering supplies to food outlets he found that he was finding his feet and looking to develop his business further. In the first month he started small and only traded in a few products at first. In the second he plans to increase the range of products slowly and also to find some new customers. The following pages contain the source documents for Michael's second month of business. Your task is to input the relevant transactions and adjustments for the second month of MBB Catering Services Pty. Ltd into MYOB software and produce a Statement of Financial Performance for the month of August and a Statement of Financial Position as at 31 August, 2017. If you choose to use some alternative software package be advised that no assistance can be offered - software and instructions/assistance are being provided for MYOB only. You will have access to MYOB software located on the computers in the FBE Computer Laboratory in Bouverie Street. The company file for MBB Catering Supplies Pty. Ltd. has been prepared and ready for you to record the transactions for August and can be found in the LMS. First, you need to confirm the Trial Balance data from July 31, 2017 - the balances should be checked against the Income Statement and Balance sheet 'solutions' from the LMS. (Note the solution may differ from your own submission for Part 1 - Part 2 follows on from our LMS solution.) Part 2 of the Practice Set will require students to use MYOB accounting software but no formal instruction in use of the software will occur - this is a self-guided study activity. A number of online resources are available including tutorials, MYOB online help and YouTube videos - some suggestions relevant to our version of MYOB will be provided in the LMS. You are required to submit 2 documents - each in PDF format. The first should contain a trial balance, a Statement of Financial Performance and the Statement of Financial Position at the end of August 31, 2017. The second document should contain details of all journal entries created by the software. It is possible to print the various documents as PDF direct from MYOB - you can then use PDF software to combine multiple PDF documents into the final 2 files. Students must verify that the work they upload represents their own work and not some other person's work. By submitting via the LMS you are agreeing that the work submitted is your own original work. There are severe penalties for academic misconduct. Students should familiarise themselves with the Academic Integrity module in the LMS and review the University Policy: http://academicintegrity.unimelb.edu.au/ If you have not received full marks then you should review your work by discussing with a fellow student or by comparing your answer with the correct answer which will be made available on the LMS after the due date for submission. Due date: Sunday 8th October 2017 - submit by 10pm - LATE SUBMISSIONS NOT ACCEPTED. 1 PRACTICE SET - PART 2: Some helpful notes... The version of MYOB available to students in the computer lab is: AccountRight Enterprise v19+. The company file on LMS is for this version of MYOB, and is also compatible with AccountRight PLUS v19.8 (a personal version of the same software). If you choose to use any other version or software program you are responsible for converting the files and ensuring that your company files are correctly set up to record - including linked accounts are correctly set up. The company file has been set up with inventory items, customers and suppliers, accounts and opening balances. While you may need to add some additional inventory items/customers/suppliers and/or accounts during the month of August, you should ensure these are correctly set up and use the full range of journals within the software - Sales Centre, Purchases Centre, Banking Centre etc and NOT record entries directly in the General Journal unless a special journal does not cater for the transaction type you are recording. (You should review the MYOB Tutorial for information about the different types of transactions each centre can accommodate). The requirements of this assignment are that you must use computerised accounting software - this means submissions using word or excel are NOT permitted. You must provide a printed PDF file listing all journal transactions directly from the software. While you are free to use Xero or similar software packages it is essential that you use the entire suite of features - it is not acceptable to simply record all entries in the General Journal of an alternate software package. The Company File on the LMS is a generic file for all students. YOU MUST PERSONALISE YOUR FILE. You should change the name of the file to make it easy to identify the file you are working on (to avoid confusion with the original empty file, or the file of another student). Your student ID and/or name are recommended, as long as you leave the file extension .myo you can change the file name to anything you like. Add your own name and student number to the Company Information - you will need to find this option in MYOB once you have the file open. This ensures your name and SID will appear on all reports you create. You should also make sure you know where you have downloaded and saved the file - you do not need to complete the work in a single session but must ensure you have saved your work and can find it again, or you will need to redo all your work. The company file is a .myo file. After you open the file the software will create a .box file - you do not need to keep the .box file, only the .myo file is needed. As the Company File acts like a database, each transaction you enter is instantly updated to the company records. This means that you cannot just 'close without saving' or 'undo' a transaction. (It is quite different to word or excel software that you may be used to). Transactions can be deleted but there is a specific process required - the company file itself will reflect everything you have done even if you don't specifically 'save it'. Again, this is why it is important to clearly identify the file you are working in - as well as how far you have progressed. 2 OFFICE MEMORANDUM Date: 01/08/17 To: Accountant SUBJECT: 1. Please ensure that the wages owing at the end of July are paid on the normal pay day 3rd August. Signed: Michael Brown Purchase Order MBB CATERING SUPPLIES ABN 42 088 423 290 351 Boutique Blvd Templestowe, VIC 3107 Phone: (03) 9850 0351 Details of order: QTY 1 Purchase Order No.: Date: 0001 01/08/2017 KitchenAid 6-8 Billbrooke Close Cameron park, NSW 2286 Description Refrigerated Bain Marie Price $5600 Amount $5600 Please advise delivery date. 3 Purchase Order MBB CATERING SUPPLIES ABN 42 088 423 290 351 Boutique Blvd Templestowe, VIC 3107 Phone: (03) 9850 0351 Details of order: QTY 5 Purchase Order No.: Date: 0002 01/08/2017 Roband 1 Inman Rd Cromer, NSW 2099 Description Coffee machines Price $850.00 Amount $4 250.00 Please advise delivery date. Tax Invoice ABN 35 945 022 518 1 Inman Rd Cromer, NSW 2099 Phone: +61 2 9971 1788 Fax: +61 2 9971 1336 Sold To: MBB Catering Supplies 351 Boutique Blvd Templestowe, VIC 3107 QTY 5 Description Coffee Machines Invoice No.: Date: Terms: Unit Price $ 68723 06/08/2017 2/5,N/30 Amount $ 850.00 4250.00 Subtotal Total 200.00 4450.00 $4450.00 Freight 4 OFFICE MEMORANDUM Date: 06/08/17 To: Accountant SUBJECT: 1. Received 5 Coffee machines from Roband. 2. Can Do Caf settled their account in full by EFT. 3. Advised by KitchenAid - Bain Marie to be delivered 11th August. Signed: Michael Brown GRAND BANK - Receipt 08 August 2017 8.15 pm Receipt number 4567 Amount $4361 From MBB Catering Supplies 07 4567 3482 9856 To Roband Biller Code: 5248 Ref. 9301 Invoice no. 68723 5 Purchase Order MBB CATERING SUPPLIES ABN 42 088 423 290 351 Boutique Blvd Templestowe, VIC 3107 Phone: (03) 9850 0351 Details of order: QTY 5 Purchase Order No.: Date: 0003 08/08/2017 Roband 1 Inman Rd Cromer, NSW 2099 Description Drink Machines Price $450 Amount $2250.00 Please advise delivery date. Tax Invoice ABN 35 945 022 518 1 Inman Rd Cromer, NSW 2099 Phone: +61 2 9971 1788 Fax: +61 2 9971 1336 Sold To: MBB Catering Supplies 351 Boutique Blvd Templestowe, VIC 3107 QTY 4 Description Drink Machines Invoice No.: Date: Terms: Unit Price $ 68915 09/08/2017 2/5, N/30 Amount $ 450.00 1800.00 Subtotal Total 100.00 1900.00 $1900.00 Freight 6 Tax Invoice ABN 95 000 029 729 6-8 Billbrooke Close Cameron Park, NSW 2286 Phone: (02) 4902 6500 Sold To: MBB Catering Supplies 351 Boutique Blvd Templestowe, VIC 3107 QTY 1 Description Refrigerated Bain Marie Freight Invoice No.: Date: Terms: PO #: Unit Price $ 5600.00 Subtotal Total Amount $ 5600.00 350.00 5950.00 $5950.00 Tax Invoice MBB CATERING SUPPLIES ABN 42 088 423 290 351 Boutique Blvd Templestowe, VIC 3107 Phone: (03) 9850 0351 Sold To: Talking Parrot Cafe 45 Native Birds Street Warrandyte, VIC 3113 QTY Description 1 Panini Press 1 Drink Machine 1 Ice Cream machine 4761 11/08/2017 N30 1001 Invoice No.: Date: Terms: Price $420.00 $650.00 $950.00 Sale Amount: Freight: Total Amount: Paid Today: Balance Due: 0008 11/08/2017 2/10, N30 Amount $420.00 $650.00 $950.00 $2020.00 0.00 $2020.00 $0.00 $2020.00 7 Tax Invoice MBB CATERING SUPPLIES ABN 42 088 423 290 351 Boutique Blvd Templestowe, VIC 3107 Phone: (03) 9850 0351 Sold To: The Tiki Room 18 Grand Blvd Montmorency, VIC 3094 QTY Description 1 Refrigerated Bain Marie OFFICE MEMORANDUM Invoice No.: Date: Terms: Price $6,500.00 Sale Amount: Amount $6500.00 $6500.00 Total Amount: Paid Today: Balance Due: $6500.00 $0.00 $6500.00 0009 12/08/2017 2/10, N30 Date: 13/08/17 To: Accountant SUBJECT: 1.Took vehicle to Doncaster Auto Repairs for fitting of tow bar. Invoice will be supplied on completion of work. Note the towbar is an improvement to existing Asset (Motor Vehicle). 2. Reimburse Michael for following amounts: $45 petrol; $18 telephone expenses; $24 stationery expenses. 3. Transfer to Michael's personal account $1,200 as wages. Signed: Michael Brown 8 GRAND BANK - Receipt 13 August 2017 2.26 pm Receipt number 4568 Amount $1 287.00 From MBB Catering Supplies 07 4567 3482 9856 To Michael Brown 313-140 Mecu Limited 764831 Tax Invoice ABN 95 000 029 729 6-8 Billbrooke Close Cameron Park, NSW 2286 Phone: (02) 4902 6500 Sold To: MBB Catering Supplies 351 Boutique Blvd Templestowe, VIC 3107 QTY 6 2 Description Soup kettles Panini Press Freight Invoice No.: Date: Terms: PO #: Unit Price $ 600.00 210.00 Subtotal Total 5013 14/08/2017 N30 4 Amount $ 3600.00 420.00 150.00 4170.00 $4170.00 9 Tax Invoice Doncaster Auto Repairs 1001 Doncaster Road Doncaster, VIC 3108 Phone: (03) 9848 2222 Invoice No.: Date: 3529 15/08/2017 ABN 84 002 168 032 Biller Code: 5167 To: MBB Catering Supplies Description Fitting tow bar and wiring Parts Labour OFFICE MEMORANDUM Amount $350.00 $235.00 $585.00 Date: 15/08/17 To: Accountant SUBJECT: 1. We have decided to set up one coffee machine from the inventory in the staff kitchen for company use. This coffee machine will not be sold but will be kept by the company. Signed: Michael Brown 10 Tax Invoice MBB CATERING SUPPLIES ABN 42 088 423 290 351 Boutique Blvd Templestowe, VIC 3107 Phone: (03) 9850 0351 Sold To: Tranquil Deck Restaurant 23 Peaceful Street Eltham, VIC 3095 QTY Description 1 Ice Cream Machine 1 Soup kettle Invoice No.: Date: Terms: Price $2280.00 $720.00 Sale Amount: Freight: Total Amount: Paid Today: Balance Due: Amount $2280.00 $720.00 $3000.00 0.00 $3000.00 $0.00 $3000.00 Tax Invoice MBB CATERING SUPPLIES ABN 42 088 423 290 351 Boutique Blvd Templestowe, VIC 3107 Phone: (03) 9850 0351 Sold To: Cash Sale QTY 2 Soup kettles Description 0010 15/08/2017 2/10, N30 Invoice No.: Date: Terms: : Price $650.00 Sale Amount: Total Amount: Paid Today: Balance Due: 0011 16/08/2017 2/10, N30 Amount $1300.00 $1440.00 $1300.00 $1300.00 0 11 Purchase Order MBB CATERING SUPPLIES ABN 42 088 423 290 351 Boutique Blvd Templestowe, VIC 3107 Phone: (03) 9850 0351 Details of order: QTY 5 Purchase Order No.: Date: 0004 17/08/2017 Sunbeam 6/13 Lord Street Botany, NSW 2099 Description Food Processors Price $289 Amount $1 445.00 Please advise delivery date. OFFICE MEMORANDUM Date: 19/08/17 To: Accountant SUBJECT: 1.Received $400 from the manager of \"Tranquil Deck\" for a consulting job which will take four weeks starting on 1st September. 2. \"Tranquil Deck\" settled the outstanding account from 15th August. Signed: Michael Brown 12 GRAND BANK - Receipt 20 August 2017 7.23 pm Receipt number 4569 Amount $585.00 From MBB Catering Supplies 07 4567 3482 9856 To Doncaster Auto Repairs 313-140 Mecu Limited 54231789 #3529 Tax Invoice ABN 45 365 722 816 6/13 Lord Street Botany, NSW 2099 Phone: +61 2 9695 9999 Sold To: 33289 21/08/2017 N30 MBB Catering Supplies 351 Boutique Blvd Templestowe, VIC 3107 QTY 5 Invoice No.: Date: Terms: Description Food Processors Unit Price $ Amount $ 289.00 1445.00 Subtotal Total 50.00 1495.00 $1495.00 Freight 13 Tax Invoice MBB CATERING SUPPLIES ABN 42 088 423 290 351 Boutique Blvd Templestowe, VIC 3107 Phone: (03) 9850 0351 Sold To: Can Do Cafe 23 Main Street Eltham, VIC 3095 QTY 1 1 1 1 Description Food processor Coffee Machine Panini Press Soup kettle Invoice No.: Date: Terms: Price $350.00 $1250.00 $310.00 $750.00 Sale Amount: Amount $350.00 $1250.00 $310.00 $750.00 $2 660.00 Total Amount: Paid Today: Balance Due: $2 660.00 $0.00 $2 660.00 Tax Invoice MBB CATERING SUPPLIES ABN 42 088 423 290 351 Boutique Blvd Templestowe, VIC 3107 Phone: (03) 9850 0351 Sold To: Cash Sale QTY 1 1 1 1 Description Food processor Coffee Machine Panini press Soup Kettle 0012 22/08/2017 2/10, N30 Invoice No.: Date: Terms: Price $350.00 $1250.00 $310.00 $750.00 Sale Amount: Freight: Total Amount: Paid Today: Balance Due: 0013 22/08/2017 COD Amount $350.00 $1250.00 $310.00 $750.00 $2 660.00 $0.00 $2 660.00 $2 660.00 $0.00 14 Tax Invoice MBB CATERING SUPPLIES ABN 42 088 423 290 351 Boutique Blvd Templestowe, VIC 3107 Phone: (03) 9850 0351 Sold To: Cash Sales- Invoice No.: Date: Terms: QTY Description 1 HD mixer 1 Coffee Machine GRAND BANK - Receipt Price $750.00 $1050.00 Sale Amount: Freight: Total Amount: Paid Today: Balance Due: 0014 29/08/2017 COD Amount $750.00 $1050.00 $1800.00 $0.00 $1800.00 $1800.00 $0.00 30 August 2017 4.45 pm Receipt number 4570 Amount $5950.00 From MBB Catering Supplies 07 4567 3482 9856 To Kitchen Aid EFT Invoice Number: 4761 15 GRAND BANK - Receipt 30 August 2017 4.54 pm Receipt number 4571 Amount $1495.00 From MBB Catering Supplies 07 4567 3482 9856 To Sunbeam Bank transfer Invoice Number: 33289 Tax Invoice MBB CATERING SUPPLIES ABN 42 088 423 290 351 Boutique Blvd Templestowe, VIC 3107 Phone: (03) 9850 0351 Sold To: Cash Sale QTY Description 1 Coffee Machine 1 Drink Machine Invoice No.: Date: Terms: Price $1100.0 $400.00 Sale Amount: Freight: Total Amount: Paid Today: Balance Due: 0015 30/08/2017 COD Amount $1100.00 $400.00 $1500.00 $0.00 $1 500.00 $1 500.00 $0.00 16 OFFICE MEMORANDUM Date: 31/08/17 To: Accountant SUBJECT: 1.The manager of the 'Talking Parrot\" advised that the firm would not be able to pay their account owing to a fire at the premises and having no cash reserves to pay creditors. No insurance in place to cover the fire. 2. Wages owing to assistant at end of month $475 3. Take up other adjustments to accounts as per those at the end of July 4. Include one half month depreciation of coffee machine at 40% pa reducing balance. 5. Print a trial balance and prepare the Income Statement and Balance Sheet as at end of August so I can see how the business is going in its second month. Signed: Michael Brown 17 Grand Bank ABN 47 598 943 243 MBB Catering Supplies BSB No: 512-170 351 Boutique Blvd Account No: 11595 Templestowe, VIC 3107 Page: 1 of 1 Debit $ 01/08/17 02/08/17 03/08/17 06/08/17 08/08/17 13/08/17 16/08/17 19/08/17 19/08/17 20/08/17 22/08/17 29/0817 30/08/17 30/08/17 30/08/17 Opening Balance Bank Fees - month EFT EFT Daily Reconciliation EFT #4567 EFT #4568 EFTPOS Daily Reconciliation EFTPOS Daily Reconciliation EFT Daily Reconciliation EFT #4569 EFTPOS Daily Reconciliation EFTPOS Daily Reconciliation EFT #4570 EFT #4571 EFTPOS Daily Reconciliation 15.00 650.00 4 361.00 1 287.00 585.00 5 950.00 1 495.00 Date: 31 August 2017 Credit Balance $ $ 6 661.00 6 646.00 5 996.00 7 320.00 13 316.00 8955.00 7668.00 1 300.00 8968.00 400.00 9368.00 3 000.00 12 368.00 11 783.00 2 660.00 14 443.00 1 800.00 16 243.00 10 293.00 8 798.00 1 500.00 10 298.00 18