You are the bookkeeper for Sparks Electrical and you are required to enter the following 12transactions into the general journal, using manual bookkeeping methods. Use the Chart of Accounts provided in Appendix 1 to determine which accounts to use. Use GST is 10%.

General Journal Entries:

• Bright Sparks Electrical use the general journal to record ALL transactions before they are posted to the general ledger.
• All journals must be entered using the date of the transaction. All transactions must be entered before the month-end reconciliations.
• The bookkeeper should use the following standard format for entering general journals:

01/02/20xx - A receipt is entered for Repairs and Maintenance expenses for the warehouse, paid from the bank account - $110 including GST.

Date:	Details(Account Name)	Dr	Cr
01/02/20xx	Cheque Account		$110.00
	Repairs and Maintenance	$100.00
	GST Paid	$10.00
Memo: Warehouse R&M

a) 04/02/20xx - A receipt for cleaning supplies is provided to you by one of the warehouse staff. This was paid using the general business bank account eftpos card. $36 including GST has been paid.

Date:	Details(Account Name)	Dr	Cr
04/02/20xx
Memo:

b) 07/02/20xx - Rent has been paid by direct debit from the business bank account. $650 including GST.

Date:	Details(Account Name)	Dr	Cr
07/02/20xx
Memo:

c) 10/02/20xx - Owner paid for a new vehicle with her own capital. This has increased the company assets with a capital contribution. $18,000 including GST.

Date:	Details(Account Name)	Dr	Cr
10/02/20xx
Memo:

1. 13/02/20xx - $72 including GST has been deposited directly into the business bank account for website sales.

Date:	Details(Account Name)	Dr	Cr
13/02/20xx
Memo:

1. 15/02/20xx - Cash takings are banked from cash sales in the retail store - $1,320 including GST.

Date:	Details(Account Name)	Dr	Cr
15/02/20xx
Memo:

1. 15/02/20xx - $500 wages paid from the business bank account to staff member John, as he requested an advance. (Ignore PAYG or Superannuation considerations as these will be adjusted later.)

Date:	Details(Account Name)	Dr	Cr
15/02/20xx
Memo:

1. 17/02/20xx - Owner paid $260 for personal items out of the business bank account (Drawings). No GST can be claimed for personal spending.

Date:	Details(Account Name)	Dr	Cr
17/02/20xx
Memo:

h) 20/02/20xx - You order and pay for staff uniforms and an invoice is received with a zero-balance owing. $925 including GST paid from the business bank account.

Date:	Details(Account Name)	Dr	Cr
20/02/20xx
Memo:

i) 23/02/20xx - $185 inc. GST must be reimbursed to a staff member who filled up the company van with fuel from their own money. Even though this is a reimbursement, it affects the same accounts as it would if it were paid directly to the fuel station.

Date:	Details(Account Name)	Dr	Cr
23/02/20xx
Memo:

j) 24/02/20xx - Electrical Equipment is purchased with a company credit card. $5,250 including GST.

Date:	Details(Account Name)	Dr	Cr
24/02/20xx
Memo:

k) 28/02/20xx - At the end of the month, you notice you made an error in the previous month's general journals. You accidentally allocated an amount of $70 to Staff Amenities, but it should have been for Uniforms. (You do not need to reallocate the GST paid in this case, as both expenses are taxable.) Reallocate only the $70 from one expense account to the other, as a correction of posting error.

Date:	Details(Account Name)	Dr	Cr
28/02/20xx
Memo:

l) 28/02/20xx - Sales from the retail store are paid directly into the bank using Eftpos. $125 including GST.

Date:	Details(Account Name)	Dr	Cr
28/02/20xx
Memo:

1. Sparks Electrical - Bank Register Report

Now that you have completed the journals for the month, you need to prepare the Bank Register Report in the template below.

• Not all general journals will need to be posted, as they do not all affect the cheque account.
• The example general journal entry has been posted for you.
• In Transaction Details column, you need to record the account names of the other side (debit or credit) of the general journal.

Bank Register Report Template

Date	Transaction Details	Deposit	Withdrawal	Balance	Dr/Cr
01/02/20xx	Opening balance			15,500	Dr
01/02/20xx	Repairs & Maintenance, GST Paid		110.00	15,390	Dr
28/02/20xx	Closing balance	-----	----

APPENDIX:

1-0000 Assets 1-1000 Current Assets 1-1100 Cheque Account 1-1160 Petty Cash 1-2000 A/C 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 Vans at Cost 1-5400 less Accum Dep - Vans 2-0000 Liabilities 2-1000 Current Liabilities 2-2000 A/C Payable Control 2-2500 Westpac Credit Card 2-3000 GST Liabilities 2-3010 GST Collected 2-3030 GST Paid 2-5000 Payroll Liabilities 2-5010 PAYG Payable 2-5020 Superannuation Payable 2-6000 Non-Current Liabilities 2-6100 Bank Loan - Van 3-0000 Equity 3-1000 Capital Contributed 3-2000 Drawings

4-0000 Income 4-1000 Sales 4-4000 Delivery Charges 4-5000 Interest Income 4-6000 Other income 5-0000 Cost of Sales 5-1000 Purchases 5-4000 Freight Paid on Purchases 6-0000 Expenses 6-1000 Advertising 6-1100 Motor Vehicle Expenses 6-2000 Bank Charges 6-2100 Bad Debts Expense 6-2200 Discount Expense 6-2300 Interest Paid 6-2500 Cleaning Supplies 6-3000 Insurance 6-3350 Postage 6-3400 Telephone Expense 6-3550 Stationery 6-4000 Rent 6-4100 Workshop Maintenance 6-4200 Water Rates 6-5000 Superannuation Expense 6-5100 Wages Expense 6-5200 Staff Amenities 6-5250 Uniforms