Question 3

During the week ended 12 September 2019 the daily sales for Calums Chocolaterie were as follows:

		Total sales (including GST)			Sales on account			Banked
September 2019
Monday 8		$3,992			$190			$3,184
Tuesday 9		3,279			119			3,117
Wednesday 10		3,659			143			3,527
Thursday 11		4,087			166			3,921
Friday 12		3,992			119			3,808

Record the transactions for the week ended 12 September in the cash receipts journal of Calums Chocolaterie. (Leave answer fields blank if no amount is required. Round answers to 0 decimal places, e.g. 1,525.)

Calums Chocolaterie Cash receipts journal

Debits

Credits

Date

Account

Cash at bank

Discount allowed

Sales

Accounts receivable

GST payable

Sep. 8

Sales

9

Sales

10

Sales

11

Sales

12

Sales

Prepare a general journal for cash short and over if necessary, in order of date. (Enter debit entries first, followed by credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275.)

Calum's Chocolaterie General journal
Date	Particulars	Debit	Credit
Sep. 8	Sales Cash short and over Cash at bank Office supplies GST payable Miscellaneous expense
	Office supplies GST payable Miscellaneous expense Sales Cash short and over Cash at bank
	Sales Miscellaneous expense Cash at bank GST payable Cash short and over Office supplies
	(Cash shortage on cash sales)
Sep. 9	Cash at bank Office supplies Miscellaneous expense GST payable Cash short and over Sales
	Miscellaneous expense Cash at bank Office supplies Sales GST payable Cash short and over
	Office supplies GST payable Miscellaneous expense Cash short and over Sales Cash at bank
	(Cash shortage on cash sales)
Sep. 10	Sales GST payable Cash short and over Office supplies Cash at bank Miscellaneous expense
	Office supplies Miscellaneous expense GST payable Cash short and over Sales Cash at bank
	Cash short and over Sales Office supplies Cash at bank Miscellaneous expense GST payable
	(Cash over on cash sales)
Sep. 12	Sales Cash at bank Office supplies Miscellaneous expense Cash short and over GST payable
	Office supplies Miscellaneous expense GST payable Cash short and over Sales Cash at bank
	Office supplies Cash at bank Miscellaneous expense GST payable Cash short and over Sales
	(Cash shortage on cash sales)