question in the brackets ,(Record the chart of account reference number underneath each column to be posted to the general ledger then post the journal totals to the general ledger. Please note predictive text is available for the general ledger details fields. When posting totals to the Bank Account general ledger account from the Cash Payments Journal and the Cash Receipts Journal use the generic terms 'Payments' and 'Receipts' in the details field. When posting from the sales, purchases, cash payments and cash receipts journals, you must enter in the details the opposing debit/credits as per the column headings in the respective journals (e.g. When posting to Accounts Payable 200 from the Cash Payments Journal, the details field will be Bank Account/Discount Received/GST Paid (Outlays)).)
Page: 10 Freight Date Invoice No. Account Terms Collected Accounts Receivable June 7 19 26 3356 3360 3361 Snow Ski Holidays Snowlink Alpine Sports N30 10/10, N30 N30 SALES JOURNAL Post Hire Service Income SNOH 1,063.64 SNDL 2,016.00 ALP5 720.00 3,799.64 Lesson Income 1,800.00 1,080.00 1,200.00 4,080.00 GST Collected 286.36 309.60 192.00 787. 96 3,150.00 3,405.60 2,112.00 ,667.60 3 Date PURCHASES JOURNAL Terms Post Ref 5/10, N30 SPIH/170 Other Freight Expense GST Paid (Outlays) 243.18 Page: 11 Accounts Payable 2,730.00 June 6 2 ,381.82 100.00 Invoice No. Account Saida Headgear/Hire Equipment 23116 (Cost) Jordan, Mitchell/Ski Instruction 2234 Charges The South Face/Hire Equipment 9457 (Cest) NZ JORM/670 1,249.18 124.B2 17 26 1,373.00 N30 SOUF/170 1,500.00 5,130.00 50.00 150.00 155.00 52.00 1,705.00 5,608.00 Page: 12 Patty Cash Credits Discount Received Date June GST Pald (Outlays) Bank Account 375.42 CASH PAYMENTS JOURNAL Debits Accounts Payable GST Pald (Outlays) 34.22 960.00 5.45 2,400.00 Other 342.20 960.00 54.55 60.00 1197 3,000.00 2,400.00 3,004,00 2,593.50 2,730.00 124.09 12.41 26.85 Account 4 Telephone 5 Jordan, Mitchell 12 Printing and Postage 12 Skicentral NZ Wholesalers 12 Drawings 14 Spida Headgear 15 Staff Amenities 2D Motor Vehicle Expenses 24 Petty Cash 24 Repairs and Maintenance 25 Superennuation Payable 26 Cleaning 28 Wages and Salaries PAYG Withholding Payable Bank Charges Bank Loan Cheque No. Post Ref 1194 685 1195 ORM PC 655 1196 SKIW 315 1198 SPIH PC 675 1199 545 1200 1201 1202 230 1203 1204 690 220 ES 605 BS 280 0.72 8.00 26.13 80.00 -85.85 89.00 86.85 352.00 432.00 665 32.00 610 10.00 110.00 320.00 432.00 100.00 4,600.00 -540.00 14.70 2,000.00 1 0,433.58 4,060.00 14.70 2,000.00 16,477.47 6,090.00 90.39 0.00 12.41 CASH RECEIPTS JOURNAL Page: 14 Debits Discount Given Post Ref GST Collected Lesson Income Credits Accounts Receivable Hire Service Income 290.36 Other GST Collected 29.04 Date Account June 1 Cash Sale #3357 10 Snow Ski Holidays 17 Hire Equipment (Cost) 19 Cash Sale #3359 24 Mountain Lake Resort 28 Snowlink SNOH 170 1,320.00 601.92 B ank Account 319.40 1.320.00 662.00 1,601.60 2,160.00 3,065.04 9,128.04 256.00 1,200.00 60.18 145.60 MOUR SNOL 309.60 309. 60 2,150.00 3,405.60 6,885.60 30.95 0. 96 3 5 46. 36 1 ,200.00 234.82 601.82 D Page: 20 Credit Debit 488.00 GENERAL JOURNAL Date Description June 17 Accumulated Depreciation - Hire Equipment Hire Equipment (Cost) Profit on Sale of PPE (Transfer profit on sale of ex hire equipment to Jack Small) Post Ref 171 170 440 199.18 288.82 165.00 27 Accounts Payable/The South Face Hire Equipment (Cost) GST Paid (Outlays) (Adjustment note #9462 from The South Face for the return of hire equipment) 200/SOUF 170 140 150.00 15.00 GENERAL LEDGER Name: BANK ACCOUNT Acct No.: 100 Date Details Post Ref Debit Details Post Ref Credit June Balance 14,632.20 June Name: PETTY CASH Date Details June 1 Balance - Post Ret Post Ref Debit T Date Details Acct No.: 105 Credit Post Ref t 200.00 Acct No.: 110 Name: ACCOUNTS RECEIVABLE Date Details Post Ref Debit Post Ref Credit Jung Balance 5,760.00 June Name: PREPAID INSURANCE Date Details June 1 Balance Acct No.: 120 Credit Date Details Post Ref Post Ref 1 Debit 381.25 Acct No.: 130 Name: PREPAID RATES AND TAXES Date Details Details June 1 Balance Post Ref Debit Date Details Post Ref Credit 1 164.75 T L Name: GST PAID (OUTLAYS) Acct No.: 140 Date Details Post Ref Debit Date Details Post Rer Credit June Balance 1,905.75 June 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 Credit 43,750.00 June 1 Balance Name: HIRE EQUIPMENT (COST) Acct No.: 170 | Date Details Post Ref Debit Post Ref Credit Acct No.: 170 Name: HIRE EQUIPMENT (COST) Date Details Balance Post Ref Date 1 Post Ref Credit Debit 108,000.00 June Name: ACCUMULATED DEPRECIATION - HIRE EQUIPMENT Acct No.: 171 Date Details Debit Date Details Post Ref Credit 67,500.00 June A D June | Balance Acct No.: 180 Name: MOTOR VEHICLES (COST) Date Details June 1 Balance Credit Post Ref Debit Date Details Post Ref Post Rel Credit ans 29,900.00 Acct No. 181 Name: ACCUMULATED DEPRECIATION - MOTOR VEHICLES Date Details Post Ref Debit Post Ref Credit Date June 11 Details Balance 8,970.00 Name: STORE EQUIPMENT (COST) Date Details June 1 Balance Acct No.: 190 Credit Post Ref Debit Date Details Post Ref 14,700.00 Acct No.: 191 Name: ACCUMULATED DEPRECIATION - STORE EQUIPMENT Date Details Post Ref Debit Post Ref Credit Date June 1 Details Balance 6,615.00 Name: ACCOUNTS PAYABLE Debit Date Post Ref Details Balance Acct No.: 200 Credit 5,824.00 June Name: GST COLLECTED Acct No.: 210 Date Post Ref Credit June June Balance 5,745.90 Name: PAYG WITHHOLDING PAYABLE Date Details Acct No.: 220 Credit Post Ref Debit Date Details Post Ref June Balance 1,120.00 Acct No.: 170 Name: HIRE EQUIPMENT (COST) Date Details Balance Post Ref Date 1 Post Ref Credit Debit 108,000.00 June Name: ACCUMULATED DEPRECIATION - HIRE EQUIPMENT Acct No.: 171 Date Details Debit Date Details Post Ref Credit 67,500.00 June A D June | Balance Acct No.: 180 Name: MOTOR VEHICLES (COST) Date Details June 1 Balance Credit Post Ref Debit Date Details Post Ref Post Rel Credit ans 29,900.00 Acct No. 181 Name: ACCUMULATED DEPRECIATION - MOTOR VEHICLES Date Details Post Ref Debit Post Ref Credit Date June 11 Details Balance 8,970.00 Name: STORE EQUIPMENT (COST) Date Details June 1 Balance Acct No.: 190 Credit Post Ref Debit Date Details Post Ref 14,700.00 Acct No.: 191 Name: ACCUMULATED DEPRECIATION - STORE EQUIPMENT Date Details Post Ref Debit Post Ref Credit Date June 1 Details Balance 6,615.00 Name: ACCOUNTS PAYABLE Debit Date Post Ref Details Balance Acct No.: 200 Credit 5,824.00 June Name: GST COLLECTED Acct No.: 210 Date Post Ref Credit June June Balance 5,745.90 Name: PAYG WITHHOLDING PAYABLE Date Details Acct No.: 220 Credit Post Ref Debit Date Details Post Ref June Balance 1,120.00 Name: SUPERANNUATION PAYABLE Date Post Ref Debit Date Details Post Ref Acct No.: 230 Credit 432.00 June June 1 Balance Name: BANK LOAN Date Details June 30 Post Ref Debit Post Ref Date June | Details Balance Acct No.: 280 Credit 220,000.00 CP312 Acct No.: 310 Name: CAPITAL Date Details Post Ref Debit Post Ref 1 Date June 1 Details Balance Credit 151, 156.00 Name: DRAWINGS Name: DRAWINGS Acct No.: 315 Date Post Ref Date Details Post Ref Credit Details Balance Debit 36,000.00 June 1 Acct No.: 400 Name: HIRE SERVICE INCOME Date Details Post Ref Debit Date Post Ref Details Balance Credit 122,880.00 June 1 Name: LESSON INCOME Date Details Post Ref Debit Date Details Post Ref Acct No.: 410 Credit 25,530.00 Name: DISCOUNTS RECEIVED Date Details Debit Date Details Post Ref Acct No.: 420 Credit 392.10 June Balance Name: FREIGHT COLLECTED Date Details Post Ref Debit Post Ref Date June 11 Details Balance Acct No.: 430 Credit 85.00 Acct No.: 440 Name: PROFIT ON SALE OF PPE Date Details Post Ref Debit Date Details Post Ref Credit JuneIn Name: PROFIT ON SALE OF PPE Date Details Acct No.: 440 Credit Post Ref Debit Date Details Post Ref June Name: ADVERTISING Date Details June 1 Balance Acct No.: 600 Credit Post Ref Details Post Ref 2,150.00 Name: BANK CHARGES Acct No.: 605 Credit Date June 1 Balance Name: CLEANING Acct No.: 610 Date Post Ref Debit Date Details Post Ref Credit Details Balance June 800.00 Name: DEPRECIATION Date Details June 1 Balance Acct No.: 615 Credit Post Ref Date Details Post Ref Debit 35,323.00 Name: DISCOUNTS GIVEN Acct No.: 620 Credit Post Ref Name: ELECTRICITY Acct No.: 625 Credit Date June 1 Details Balance Name: FREIGHT EXPENSE Date Acct No.: 630 Credit Details Post Ref Debit Date Details Post Ref June Balance Name: INSURANCE home Acct No.: 635 Credit Post Ref Debit Date Details - Date June 1 Post Ref Details Balance 4,193.75 Name: INTEREST EXPENSE Acct No.: 640 Credit June 1 Balance 14,002.80 Name: MOTOR VEHICLE EXPENSES Date Details Acct No.: 645 Credit Post Ref Debit Date Details Post Ref June Balance 2,530.00 IN Name: OFFICE SUPPLIES Date Details June 1 Balance Acct No.: 650 Credit Post Ref Debit Date Details Post Ref 118.80 Acct No.: 655 Name: PRINTING AND POSTAGE Date Details Post Ret Debit Credit Balance - Name: RATES AND TAXES Acct No.: 660 Credit Post Ref Debit Date Details Post Ref Date June 1 Details Balance 1,812.25 Name: REPAIRS AND MAINTENANCE Acct No.: 665 Date Details Post Ref Debit Date Details Post Ref Credit Balance 675.00 Name: SKI INSTRUCTION CHARGES Acct No.: 670 Date Details Post Ref Date Details Post Ref Credit Debit 13,710.00 June Balance Name: STAFF AMENITIES Acct No.: 675 Credit Date Details Post Ref Debit Date Details Post Ref June Balance 234.70 Acct No.: 680 Acct No Name: SUPERANNUATION Date Details June 1 Balance Post Ref Post Ret Debit Debit annat Date Detalls Post Ref Credit 1,404.00 Name: TELEPHONE Acct No.: 685 Credit Date Post Ref Debit Date Details Post Ref Details Balance June li 1,137.40 Name: STAFF AMENITIES Acct No.: 675 Name: STAFE-AMENITIES Date Details Post Ref Debit Date Details Post Ref Credit June Balance 234.70 Acct No.: 680 Name: SUPERANNUATION Date Details June 11 Balance Post Ref Debit Date Details Post Ref Credit 1,404.00 Name: TELEPHONE Date June 1 Acct No.: 685 Credit Post Ref Debit Date Details Post Ref Details Balance 1,137.40 Name: WAGES AND SALARIES Acct No.: 690 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance 15,600.00 Page: 10 Freight Date Invoice No. Account Terms Collected Accounts Receivable June 7 19 26 3356 3360 3361 Snow Ski Holidays Snowlink Alpine Sports N30 10/10, N30 N30 SALES JOURNAL Post Hire Service Income SNOH 1,063.64 SNDL 2,016.00 ALP5 720.00 3,799.64 Lesson Income 1,800.00 1,080.00 1,200.00 4,080.00 GST Collected 286.36 309.60 192.00 787. 96 3,150.00 3,405.60 2,112.00 ,667.60 3 Date PURCHASES JOURNAL Terms Post Ref 5/10, N30 SPIH/170 Other Freight Expense GST Paid (Outlays) 243.18 Page: 11 Accounts Payable 2,730.00 June 6 2 ,381.82 100.00 Invoice No. Account Saida Headgear/Hire Equipment 23116 (Cost) Jordan, Mitchell/Ski Instruction 2234 Charges The South Face/Hire Equipment 9457 (Cest) NZ JORM/670 1,249.18 124.B2 17 26 1,373.00 N30 SOUF/170 1,500.00 5,130.00 50.00 150.00 155.00 52.00 1,705.00 5,608.00 Page: 12 Patty Cash Credits Discount Received Date June GST Pald (Outlays) Bank Account 375.42 CASH PAYMENTS JOURNAL Debits Accounts Payable GST Pald (Outlays) 34.22 960.00 5.45 2,400.00 Other 342.20 960.00 54.55 60.00 1197 3,000.00 2,400.00 3,004,00 2,593.50 2,730.00 124.09 12.41 26.85 Account 4 Telephone 5 Jordan, Mitchell 12 Printing and Postage 12 Skicentral NZ Wholesalers 12 Drawings 14 Spida Headgear 15 Staff Amenities 2D Motor Vehicle Expenses 24 Petty Cash 24 Repairs and Maintenance 25 Superennuation Payable 26 Cleaning 28 Wages and Salaries PAYG Withholding Payable Bank Charges Bank Loan Cheque No. Post Ref 1194 685 1195 ORM PC 655 1196 SKIW 315 1198 SPIH PC 675 1199 545 1200 1201 1202 230 1203 1204 690 220 ES 605 BS 280 0.72 8.00 26.13 80.00 -85.85 89.00 86.85 352.00 432.00 665 32.00 610 10.00 110.00 320.00 432.00 100.00 4,600.00 -540.00 14.70 2,000.00 1 0,433.58 4,060.00 14.70 2,000.00 16,477.47 6,090.00 90.39 0.00 12.41 CASH RECEIPTS JOURNAL Page: 14 Debits Discount Given Post Ref GST Collected Lesson Income Credits Accounts Receivable Hire Service Income 290.36 Other GST Collected 29.04 Date Account June 1 Cash Sale #3357 10 Snow Ski Holidays 17 Hire Equipment (Cost) 19 Cash Sale #3359 24 Mountain Lake Resort 28 Snowlink SNOH 170 1,320.00 601.92 B ank Account 319.40 1.320.00 662.00 1,601.60 2,160.00 3,065.04 9,128.04 256.00 1,200.00 60.18 145.60 MOUR SNOL 309.60 309. 60 2,150.00 3,405.60 6,885.60 30.95 0. 96 3 5 46. 36 1 ,200.00 234.82 601.82 D Page: 20 Credit Debit 488.00 GENERAL JOURNAL Date Description June 17 Accumulated Depreciation - Hire Equipment Hire Equipment (Cost) Profit on Sale of PPE (Transfer profit on sale of ex hire equipment to Jack Small) Post Ref 171 170 440 199.18 288.82 165.00 27 Accounts Payable/The South Face Hire Equipment (Cost) GST Paid (Outlays) (Adjustment note #9462 from The South Face for the return of hire equipment) 200/SOUF 170 140 150.00 15.00 GENERAL LEDGER Name: BANK ACCOUNT Acct No.: 100 Date Details Post Ref Debit Details Post Ref Credit June Balance 14,632.20 June Name: PETTY CASH Date Details June 1 Balance - Post Ret Post Ref Debit T Date Details Acct No.: 105 Credit Post Ref t 200.00 Acct No.: 110 Name: ACCOUNTS RECEIVABLE Date Details Post Ref Debit Post Ref Credit Jung Balance 5,760.00 June Name: PREPAID INSURANCE Date Details June 1 Balance Acct No.: 120 Credit Date Details Post Ref Post Ref 1 Debit 381.25 Acct No.: 130 Name: PREPAID RATES AND TAXES Date Details Details June 1 Balance Post Ref Debit Date Details Post Ref Credit 1 164.75 T L Name: GST PAID (OUTLAYS) Acct No.: 140 Date Details Post Ref Debit Date Details Post Rer Credit June Balance 1,905.75 June 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 Credit 43,750.00 June 1 Balance Name: HIRE EQUIPMENT (COST) Acct No.: 170 | Date Details Post Ref Debit Post Ref Credit Acct No.: 170 Name: HIRE EQUIPMENT (COST) Date Details Balance Post Ref Date 1 Post Ref Credit Debit 108,000.00 June Name: ACCUMULATED DEPRECIATION - HIRE EQUIPMENT Acct No.: 171 Date Details Debit Date Details Post Ref Credit 67,500.00 June A D June | Balance Acct No.: 180 Name: MOTOR VEHICLES (COST) Date Details June 1 Balance Credit Post Ref Debit Date Details Post Ref Post Rel Credit ans 29,900.00 Acct No. 181 Name: ACCUMULATED DEPRECIATION - MOTOR VEHICLES Date Details Post Ref Debit Post Ref Credit Date June 11 Details Balance 8,970.00 Name: STORE EQUIPMENT (COST) Date Details June 1 Balance Acct No.: 190 Credit Post Ref Debit Date Details Post Ref 14,700.00 Acct No.: 191 Name: ACCUMULATED DEPRECIATION - STORE EQUIPMENT Date Details Post Ref Debit Post Ref Credit Date June 1 Details Balance 6,615.00 Name: ACCOUNTS PAYABLE Debit Date Post Ref Details Balance Acct No.: 200 Credit 5,824.00 June Name: GST COLLECTED Acct No.: 210 Date Post Ref Credit June June Balance 5,745.90 Name: PAYG WITHHOLDING PAYABLE Date Details Acct No.: 220 Credit Post Ref Debit Date Details Post Ref June Balance 1,120.00 Acct No.: 170 Name: HIRE EQUIPMENT (COST) Date Details Balance Post Ref Date 1 Post Ref Credit Debit 108,000.00 June Name: ACCUMULATED DEPRECIATION - HIRE EQUIPMENT Acct No.: 171 Date Details Debit Date Details Post Ref Credit 67,500.00 June A D June | Balance Acct No.: 180 Name: MOTOR VEHICLES (COST) Date Details June 1 Balance Credit Post Ref Debit Date Details Post Ref Post Rel Credit ans 29,900.00 Acct No. 181 Name: ACCUMULATED DEPRECIATION - MOTOR VEHICLES Date Details Post Ref Debit Post Ref Credit Date June 11 Details Balance 8,970.00 Name: STORE EQUIPMENT (COST) Date Details June 1 Balance Acct No.: 190 Credit Post Ref Debit Date Details Post Ref 14,700.00 Acct No.: 191 Name: ACCUMULATED DEPRECIATION - STORE EQUIPMENT Date Details Post Ref Debit Post Ref Credit Date June 1 Details Balance 6,615.00 Name: ACCOUNTS PAYABLE Debit Date Post Ref Details Balance Acct No.: 200 Credit 5,824.00 June Name: GST COLLECTED Acct No.: 210 Date Post Ref Credit June June Balance 5,745.90 Name: PAYG WITHHOLDING PAYABLE Date Details Acct No.: 220 Credit Post Ref Debit Date Details Post Ref June Balance 1,120.00 Name: SUPERANNUATION PAYABLE Date Post Ref Debit Date Details Post Ref Acct No.: 230 Credit 432.00 June June 1 Balance Name: BANK LOAN Date Details June 30 Post Ref Debit Post Ref Date June | Details Balance Acct No.: 280 Credit 220,000.00 CP312 Acct No.: 310 Name: CAPITAL Date Details Post Ref Debit Post Ref 1 Date June 1 Details Balance Credit 151, 156.00 Name: DRAWINGS Name: DRAWINGS Acct No.: 315 Date Post Ref Date Details Post Ref Credit Details Balance Debit 36,000.00 June 1 Acct No.: 400 Name: HIRE SERVICE INCOME Date Details Post Ref Debit Date Post Ref Details Balance Credit 122,880.00 June 1 Name: LESSON INCOME Date Details Post Ref Debit Date Details Post Ref Acct No.: 410 Credit 25,530.00 Name: DISCOUNTS RECEIVED Date Details Debit Date Details Post Ref Acct No.: 420 Credit 392.10 June Balance Name: FREIGHT COLLECTED Date Details Post Ref Debit Post Ref Date June 11 Details Balance Acct No.: 430 Credit 85.00 Acct No.: 440 Name: PROFIT ON SALE OF PPE Date Details Post Ref Debit Date Details Post Ref Credit JuneIn Name: PROFIT ON SALE OF PPE Date Details Acct No.: 440 Credit Post Ref Debit Date Details Post Ref June Name: ADVERTISING Date Details June 1 Balance Acct No.: 600 Credit Post Ref Details Post Ref 2,150.00 Name: BANK CHARGES Acct No.: 605 Credit Date June 1 Balance Name: CLEANING Acct No.: 610 Date Post Ref Debit Date Details Post Ref Credit Details Balance June 800.00 Name: DEPRECIATION Date Details June 1 Balance Acct No.: 615 Credit Post Ref Date Details Post Ref Debit 35,323.00 Name: DISCOUNTS GIVEN Acct No.: 620 Credit Post Ref Name: ELECTRICITY Acct No.: 625 Credit Date June 1 Details Balance Name: FREIGHT EXPENSE Date Acct No.: 630 Credit Details Post Ref Debit Date Details Post Ref June Balance Name: INSURANCE home Acct No.: 635 Credit Post Ref Debit Date Details - Date June 1 Post Ref Details Balance 4,193.75 Name: INTEREST EXPENSE Acct No.: 640 Credit June 1 Balance 14,002.80 Name: MOTOR VEHICLE EXPENSES Date Details Acct No.: 645 Credit Post Ref Debit Date Details Post Ref June Balance 2,530.00 IN Name: OFFICE SUPPLIES Date Details June 1 Balance Acct No.: 650 Credit Post Ref Debit Date Details Post Ref 118.80 Acct No.: 655 Name: PRINTING AND POSTAGE Date Details Post Ret Debit Credit Balance - Name: RATES AND TAXES Acct No.: 660 Credit Post Ref Debit Date Details Post Ref Date June 1 Details Balance 1,812.25 Name: REPAIRS AND MAINTENANCE Acct No.: 665 Date Details Post Ref Debit Date Details Post Ref Credit Balance 675.00 Name: SKI INSTRUCTION CHARGES Acct No.: 670 Date Details Post Ref Date Details Post Ref Credit Debit 13,710.00 June Balance Name: STAFF AMENITIES Acct No.: 675 Credit Date Details Post Ref Debit Date Details Post Ref June Balance 234.70 Acct No.: 680 Acct No Name: SUPERANNUATION Date Details June 1 Balance Post Ref Post Ret Debit Debit annat Date Detalls Post Ref Credit 1,404.00 Name: TELEPHONE Acct No.: 685 Credit Date Post Ref Debit Date Details Post Ref Details Balance June li 1,137.40 Name: STAFF AMENITIES Acct No.: 675 Name: STAFE-AMENITIES Date Details Post Ref Debit Date Details Post Ref Credit June Balance 234.70 Acct No.: 680 Name: SUPERANNUATION Date Details June 11 Balance Post Ref Debit Date Details Post Ref Credit 1,404.00 Name: TELEPHONE Date June 1 Acct No.: 685 Credit Post Ref Debit Date Details Post Ref Details Balance 1,137.40 Name: WAGES AND SALARIES Acct No.: 690 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance 15,600.00
