Question: GENERAL LEDGER Name: BANK ACCOUNT Acct No.: 100 Date Details Post Ref Debit Dat...

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GENERAL LEDGER
Name: BANK ACCOUNT								Acct No.: 100
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
June	1	Balance		14,632.20	June	30	Payments	CPJ12	16,535.42
	30	Receipts	CRJ14	9,122.24
July

Name: PETTY CASH								Acct No.: 105
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
June	1	Balance		200.00

Name: ACCOUNTS RECEIVABLE								Acct No.: 110
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
June	1	Balance		5,760.00	June	30	Bank Account	CRJ14	6,885.60
	30	Sales	SJ10	8,695.60
July

Name: PREPAID INSURANCE								Acct No.: 120
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
June	1	Balance		381.25	June	30	Insurance	GJ20	381.25

Name: PREPAID RATES AND TAXES								Acct No.: 130
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
June	1	Balance		164.75	June	30	Rates and Taxes	GJ20	164.75

Name: GST PAID (OUTLAYS)								Acct No.: 140
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
June	1	Balance		1,905.75	June	27	Accounts Payable	GJ20	15.00
	30	Accounts Payable	PJ11	527.46		30	Bank Account	CPJ12	12.60
	30	Bank Account	CPJ12	90.49
July

Name: BUILDINGS AND IMPROVEMENTS (COST)								Acct No.: 160
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
June	1	Balance		350,000.00

Name: ACCUMULATED DEPRECIATION - BLDGS AND IMPROVEMENTS								Acct No.: 161
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
					June	1	Balance		43,750.00
						30	Depreciation	GJ20	729.00

Name: HIRE EQUIPMENT (COST)								Acct No.: 170
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
June	1	Balance		108,000.00	June	17	Bank Account	CRJ14	599.09
	6	Accounts Payable	PJ11	2,418.18		17	Accumulated Depreciation	GJ20	183.91
	26	Accounts Payable	PJ11	1,500.00		27	Accounts Payable	GJ20	150.00
July

Name: ACCUMULATED DEPRECIATION - HIRE EQUIPMENT								Acct No.: 171
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
June	17	HECost/Profit	GJ20	464.00	June	1	Balance		67,500.00
						30	Depreciation	GJ20	1,924.00
					July

Name: MOTOR VEHICLES (COST)								Acct No.: 180
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
June	1	Balance		29,900.00

Name: ACCUMULATED DEPRECIATION - MOTOR VEHICLES								Acct No.: 181
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
					June	1	Balance		8,970.00
						30	Depreciation	GJ20	498.00

Name: STORE EQUIPMENT (COST)								Acct No.: 190
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
June	1	Balance		14,700.00

Name: ACCUMULATED DEPRECIATION - STORE EQUIPMENT								Acct No.: 191
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
					June	1	Balance		6,615.00
						30	Depreciation	GJ20	184.00

Name: ACCOUNTS PAYABLE								Acct No.: 200
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
June	27	Hire Equipment/GST	GJ20	165.00	June	1	Balance		5,824.00
	30	Bank Account	CPJ12	6,131.00		30	Purchases	PJ11	5,802.00
					July

Name: GST COLLECTED								Acct No.: 210
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
June	30	Bank Account	CRJ14	30.96	June	1	Balance		5,745.90
						30	Accounts Receivable	SJ10	790.51
						30	Bank Account	CRJ14	234.29
					July

Name: PAYG WITHHOLDING PAYABLE								Acct No.: 220
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
					June	1	Balance		1,120.00
						28	Bank Account	CPJ12	540.00

Pro Diver Adjusted Trial Balance as at 30 June 20Xx Account Number 100 105 110 120 130 140 160 161 Account Debit Credit Bank Account Petty Cash Accounts Receivable Prepaid Insurance Prepaid Rates and Taxes GST Paid (Outlays) Buildings and Improvements (Cost) Accumula Improvements Hire Equipment (Cost) Accumulated Depreciation Hire Equipment Motor Vehicles (Cost) Accumulated Depreciation - Motor Vehicles Store Equipment (Cost) Accumulated Depreciation - Store Equipment Accounts Payable GST Collected PAYG Withholding Payable Superannuation Payable Wages and Salaries Payable Bank Loan Capital 7,219.02 200.00 7,570.00 2,496.10 350,000.00 ted Depreciation - Bldgs and 44,479.00 170 110,985.18 68,960.00 180 181 190 191 200 210 220 230 240 280 310 29,900.00 9,468.00 14,700.00 6,799.00 5,330.00 6,739.74 1,660.00 414.00 80.00 219,191.67 151,156.00