Journal Report
Toms Boots
From 1 Dec 2012 to 31 Jan 2017
ID 1 Local Times (Posted by Thomas Scanlon on 17 Feb 2021)
Account
Toms Bank (621)
Marketing (405)
GST (820)
Debit
4 Jan 2017
107.30
16.10
123.40
ID 6 Cash customer (Posted by Thomas Scanlon on 17 Feb 2021)
Account
Toms Bank (621)
Credit
123.40
Debit
1,923.95
Work Boot Sales (201)
123.40
4 Jan 2017
Credit
1,344.00
Tramping Boot Sales (202)
147.00
Gumboot Sales (203)
182.00
GST (820)
250.95
1,923.95
ID 7 Cash customer (Posted by Thomas Scanlon on 17 Feb 2021)
Account
Gumboot COGS (303)
Debit
600.00
1,923.95
4 Jan 2017
Gumboot Inventory (603)
Tramping Boot COGS (302)
600.00
70.00
Tramping Boot Inventory (602)
Gumboot COGS (303)
70.00
700.00
Gumboot Inventory (603)
700.00
1,370.00
ID 15 Cash customer (Posted by Thomas Scanlon on 19 Feb 2021)
Account
Toms Bank (621)
Credit
Debit
3,107.30
1,370.00
4 Jan 2017
Credit
Gumboot Sales (203)
1,344.00
Tramping Boot Sales (202)
1,176.00
Gumboot Sales (203)
182.00
GST (820)
405.30
3,107.30
ID 16 Cash customer (Posted by Thomas Scanlon on 19 Feb 2021)
Account
Gumboot COGS (303)
Debit
600.00
Gumboot Inventory (603)
Tramping Boot COGS (302)
Credit
600.00
560.00
700.00
Gumboot Inventory (603)
700.00
1,860.00
Journal Report | Toms Boots | 8 March 2021
4 Jan 2017
560.00
Tramping Boot Inventory (602)
Gumboot COGS (303)
3,107.30
1,860.00
Page 1 of 14
Journal Report
ID 53 Reversed: Cash customer (Posted by Thomas Scanlon on 1 Mar 2021) Reversal of #6
Account
Toms Bank (621)
Work Boot Sales (201)
Debit
147.00
Gumboot Sales (203)
182.00
250.95
1,923.95
ID 54 Cash customer (Posted by Thomas Scanlon on 1 Mar 2021)
Account
Toms Bank (621)
Credit
1,923.95
1,344.00
Tramping Boot Sales (202)
GST (820)
4 Jan 2017
Debit
3,107.30
1,923.95
4 Jan 2017
Credit
Work Boot Sales (201)
1,344.00
Tramping Boot Sales (202)
1,176.00
Gumboot Sales (203)
182.00
GST (820)
405.30
3,107.30
ID 55 Reversed: Cash customer (Posted by Thomas Scanlon on 1 Mar 2021) Reversal of #7
Account
Gumboot COGS (303)
Gumboot Inventory (603)
Debit
3,107.30
4 Jan 2017
600.00
Tramping Boot COGS (302)
Tramping Boot Inventory (602)
70.00
70.00
Gumboot COGS (303)
Gumboot Inventory (603)
700.00
700.00
1,370.00
ID 56 Cash customer (Posted by Thomas Scanlon on 1 Mar 2021)
Account
Gumboot COGS (303)
Debit
600.00
1,370.00
4 Jan 2017
Gumboot Inventory (603)
Tramping Boot COGS (302)
600.00
560.00
485.34
Gumboot Inventory (603)
485.34
1,645.34
ID 85 Reversed: Cash customer (Posted by Thomas Scanlon on 5 Mar 2021) Reversal of #56
Account
Gumboot COGS (303)
Gumboot Inventory (603)
Debit
Credit
600.00
560.00
485.34
485.34
1,645.34
Journal Report | Toms Boots | 8 March 2021
4 Jan 2017
560.00
Gumboot COGS (303)
Gumboot Inventory (603)
1,645.34
600.00
Tramping Boot COGS (302)
Tramping Boot Inventory (602)
Credit
560.00
Tramping Boot Inventory (602)
Gumboot COGS (303)
Credit
600.00
1,645.34
Page 2 of 14
Journal Report
ID 86 Reversed: Cash customer (Posted by Thomas Scanlon on 5 Mar 2021) Reversal of #54
Account
Toms Bank (621)
Debit
Work Boot Sales (201)
1,344.00
Tramping Boot Sales (202)
1,176.00
Gumboot Sales (203)
GST (820)
Credit
3,107.30
182.00
405.30
3,107.30
ID 73 Twin cousins (Posted by Thomas Scanlon on 3 Mar 2021)
Account
Drawings - Your Name (981)
4 Jan 2017
Debit
42.03
3,107.30
3 Mar 2013
Gumboot Inventory (603)
42.03
42.03
ID 35 Cypress (Posted by Thomas Scanlon on 26 Feb 2021)
Account
Toms Bank (621)
Drawings - Tom (980)
Debit
42.03
21 Feb 2013
Bank Fees (404)
Debit
187.30
30 Jan 2013
Shop insurance (434)
Credit
37.90
37.90
37.90
ID 75 Correct error shop insurance (Manual Journal: Posted by Thomas Scanlon on 4 Mar 2021)
Account
Shop Rent (442)
Credit
187.30
187.30
187.30
ID 45 MNZ Bank (Posted by Thomas Scanlon on 1 Mar 2021)
Account
Toms Bank (621)
Credit
Debit
37.90
30 Jan 2013
Credit
242.61
242.61
242.61
242.61
ID 76 Correct error processing phone & website expense (Manual Journal: Posted by Thomas Scanlon 30 Jan 2013
on 4 Mar 2021)
Account
Debit
Credit
Phone & Website Expense (436)
168.96
Wages (451)
GST (820)
194.30
25.34
194.30
ID 77 OTS ltd (Posted by Thomas Scanlon on 4 Mar 2021)
Account
Accounts Payable (800)
Shop Fittings (730)
GST (820)
Debit
30 Jan 2013
Credit
2,415.00
2,100.00
315.00
2,415.00
Journal Report | Toms Boots | 8 March 2021
194.30
2,415.00
Page 3 of 14
Journal Report
ID 78 6 months of depreciation on cash register (Manual Journal: Posted by Thomas Scanlon on 4 Mar 30 Jan 2013
2021)
Account
Debit
Credit
Depreciation on shop fittings (413)
70.00
Accumulated Depreciation on Shop Fittings (731)
70.00
70.00
ID 79 Transfer trailer to disposal (Manual Journal: Posted by Thomas Scanlon on 5 Mar 2021)
Account
Shop Fittings Disposal (750)
Debit
1,400.00
Shop Fittings (730)
70.00
30 Jan 2013
Credit
1,400.00
1,400.00
1,400.00
ID 80 Write off accumulated depreciation on trailer (Manual Journal: Posted by Thomas Scanlon on 5 30 Jan 2013
Mar 2021)
Account
Debit
Credit
Accumulated Depreciation on Shop Fittings (731)
420.00
Shop Fittings Disposal (750)
420.00
420.00
420.00
ID 81 Trade-in allowance of old cash register (Manual Journal: Posted by Thomas Scanlon on 5 Mar
30 Jan 2013
2021)
Account
Debit
Credit
OTS Ltd (811)
517.50
Shop Fittings Disposal (750)
450.00
GST (820)
67.50
517.50
517.50
ID 82 Record loss on disposal of cash register (Manual Journal: Posted by Thomas Scanlon on 5 Mar
30 Jan 2013
2021)
Account
Debit
Credit
loss on disposal - Cash register (481)
490.00
Shop Fittings Disposal (750)
490.00
490.00
490.00
ID 83 Reversed: Record loss on disposal of cash register (Manual Journal: Posted by Thomas Scanlon on 30 Jan 2013
5 Mar 2021) Reversal of #82
Account
Debit
Credit
loss on disposal - Cash register (481)
490.00
Shop Fittings Disposal (750)
490.00
490.00
490.00
ID 84 Record loss on disposal of cash register (Manual Journal: Posted by Thomas Scanlon on 5 Mar
30 Jan 2013
2021)
Account
Debit
Credit
loss on disposal - Cash register (481)
40.00
Shop Fittings Disposal (750)
40.00
40.00
Journal Report | Toms Boots | 8 March 2021
40.00
Page 4 of 14
Journal Report
ID 87 Reversed: Write off accumulated depreciation on trailer (Manual Journal: Posted by Thomas
30 Jan 2013
Scanlon on 5 Mar 2021) Reversal of #80
Account
Debit
Credit
Accumulated Depreciation on Shop Fittings (731)
420.00
Shop Fittings Disposal (750)
420.00
420.00
420.00
ID 88 Write off accumulated depreciation on trailer (Manual Journal: Posted by Thomas Scanlon on 5 30 Jan 2013
Mar 2021)
Account
Debit
Credit
Accumulated Depreciation on Shop Fittings (731)
490.00
Shop Fittings Disposal (750)
490.00
490.00
490.00
ID 89 Reversed: Record loss on disposal of cash register (Manual Journal: Posted by Thomas Scanlon on 30 Jan 2013
5 Mar 2021) Reversal of #84
Account
Debit
Credit
loss on disposal - Cash register (481)
40.00
Shop Fittings Disposal (750)
40.00
40.00
40.00
ID 90 Record loss on disposal of cash register (Manual Journal: Posted by Thomas Scanlon on 5 Mar
30 Jan 2013
2021)
Account
Debit
Credit
loss on disposal - Cash register (481)
460.00
Shop Fittings Disposal (750)
460.00
460.00
ID 74 Stocktale reavels shortage (Posted by Thomas Scanlon on 3 Mar 2021)
Account
Inventory Shortage (306)
Debit
50.00
460.00
28 Jan 2013
Gumboot Inventory (603)
50.00
50.00
ID 40 AA Plus (Posted by Thomas Scanlon on 1 Mar 2021)
Account
Toms Bank (621)
Shop insurance (434)
GST (820)
Debit
50.00
27 Jan 2013
Toms Bank (621)
36.39
Debit
279.00
27 Jan 2013
Journal Report | Toms Boots | 8 March 2021
Credit
500.00
500.00
500.00
ID 72 T watene (Posted by Thomas Scanlon on 3 Mar 2021)
Account
Accounts Receivable (610)
Credit
279.00
242.61
279.00
ID 47 Payment: Kiwi Gear (Posted by Thomas Scanlon on 1 Mar 2021)
Account
Accounts Receivable (610)
Credit
Debit
48.88
500.00
27 Jan 2013
Credit
Page 5 of 14
Journal Report
Boot Repair Fees (211)
42.50
GST (820)
6.38
48.88
ID 38 Cash customer (Posted by Thomas Scanlon on 26 Feb 2021)
Account
Toms Bank (621)
Debit
2,294.25
48.88
25 Jan 2013
Gumboot Sales (203)
672.00
Tramping Boot Sales (202)
1,323.00
GST (820)
299.25
2,294.25
ID 39 Cash customer (Posted by Thomas Scanlon on 26 Feb 2021)
Account
Gumboot COGS (303)
Debit
300.00
2,294.25
25 Jan 2013
Gumboot Inventory (603)
Tramping Boot COGS (302)
300.00
630.00
930.00
Debit
209.30
930.00
24 Jan 2013
Gumboot Sales (203)
27.30
209.30
Debit
212.13
209.30
24 Jan 2013
Gumboot Inventory (603)
Electricity (421)
GST (820)
Debit
212.13
23 Jan 2013
Marketing (405)
GST (820)
28.03
Debit
214.89
22 Jan 2013
Journal Report | Toms Boots | 8 March 2021
Credit
399.74
347.60
52.14
399.74
ID 42 MNZ Bank (Posted by Thomas Scanlon on 1 Mar 2021)
Credit
214.89
186.86
214.89
ID 71 Lifestyle Publishing (Posted by Thomas Scanlon on 3 Mar 2021)
Account
Accounts Payable (800)
Credit
212.13
212.13
ID 43 Electricity (Posted by Thomas Scanlon on 1 Mar 2021)
Account
Toms Bank (621)
Credit
182.00
GST (820)
ID 37 Walk Tall (Posted by Thomas Scanlon on 26 Feb 2021)
Account
Gumboot COGS (303)
Credit
630.00
Tramping Boot Inventory (602)
ID 36 Walk Tall (Posted by Thomas Scanlon on 26 Feb 2021)
Account
Accounts Receivable (610)
Credit
399.74
18 Jan 2013
Page 6 of 14
Journal Report
Account
Toms Bank (621)
Loan - MNZB (905)
Debit
Credit
300.00
300.00
300.00
ID 44 MNZ Bank (Posted by Thomas Scanlon on 1 Mar 2021)
Account
Toms Bank (621)
Interest Expense (437)
Debit
300.00
18 Jan 2013
56.25
56.25
ID 52 Payment: Walk Tall (Posted by Thomas Scanlon on 1 Mar 2021)
Account
Accounts Receivable (610)
Toms Bank (621)
Debit
56.25
18 Jan 2013
Credit
1,376.00
1,376.00
1,376.00
ID 67 Land (Posted by Thomas Scanlon on 3 Mar 2021)
Account
Accounts Payable (800)
Credit
56.25
Debit
186.30
1,376.00
18 Jan 2013
Credit
Gumboot Inventory (603)
150.00
Gumboot Inventory (603)
12.00
GST (820)
24.30
186.30
ID 68 Reversed: Land (Posted by Thomas Scanlon on 3 Mar 2021) Reversal of #67
Account
Accounts Payable (800)
Debit
Gumboot Inventory (603)
150.00
Gumboot Inventory (603)
12.00
GST (820)
186.30
18 Jan 2013
24.30
186.30
ID 69 Lands Boots (Posted by Thomas Scanlon on 3 Mar 2021)
Account
Accounts Payable (800)
Credit
186.30
Debit
186.30
186.30
18 Jan 2013
Credit
Gumboot Inventory (603)
12.00
Gumboot Inventory (603)
150.00
GST (820)
24.30
186.30
ID 70 Lands Boots (Posted by Thomas Scanlon on 3 Mar 2021)
Account
Accounts Payable (800)
Accounts Payable (800)
Debit
186.30
18 Jan 2013
186.30
186.30
ID 65 M wong (Posted by Thomas Scanlon on 2 Mar 2021)
Journal Report | Toms Boots | 8 March 2021
Credit
186.30
186.30
17 Jan 2013
Page 7 of 14
Journal Report
Account
Accounts Receivable (610)
Debit
210.11
Credit
Tramping Boot Sales (202)
147.00
Boot Repair Fees (211)
35.70
GST (820)
27.41
210.11
ID 66 M wong (Posted by Thomas Scanlon on 2 Mar 2021)
Account
Tramping Boot COGS (302)
Debit
70.00
210.11
17 Jan 2013
Tramping Boot Inventory (602)
70.00
70.00
ID 31 Cash customer (Posted by Thomas Scanlon on 26 Feb 2021)
Account
Toms Bank (621)
Debit
60.82
70.00
16 Jan 2013
Gumboot Sales (203)
Credit
52.89
GST (820)
7.93
60.82
ID 32 Cash customer (Posted by Thomas Scanlon on 26 Feb 2021)
Account
Toms Bank (621)
Credit
Debit
1,838.85
60.82
16 Jan 2013
Credit
Gumboot Sales (203)
1,456.00
Gumboot Sales (203)
143.00
GST (820)
239.85
1,838.85
ID 33 Cash customer (Posted by Thomas Scanlon on 26 Feb 2021)
Account
Gumboot COGS (303)
Debit
650.00
1,838.85
16 Jan 2013
Gumboot Inventory (603)
Gumboot COGS (303)
650.00
259.60
Gumboot Inventory (603)
259.60
909.60
ID 34 Lands Boots (Posted by Thomas Scanlon on 26 Feb 2021)
Account
Accounts Payable (800)
Gumboot Inventory (603)
Gumboot Inventory (603)
GST (820)
Debit
909.60
16 Jan 2013
Credit
1,002.80
800.00
72.00
130.80
1,002.80
ID 50 Reversed: Cash customer (Posted by Thomas Scanlon on 1 Mar 2021) Reversal of #31
Account
Toms Bank (621)
Debit
Gumboot Sales (203)
52.89
Journal Report | Toms Boots | 8 March 2021
Credit
1,002.80
16 Jan 2013
Credit
60.82
Page 8 of 14
Journal Report
GST (820)
7.93
60.82
ID 51 Cash customer (Posted by Thomas Scanlon on 1 Mar 2021)
Account
Toms Bank (621)
Debit
52.89
60.82
16 Jan 2013
Gumboot Sales (203)
45.99
GST (820)
6.90
52.89
ID 25 Ani Blake (Posted by Thomas Scanlon on 24 Feb 2021)
Account
Toms Bank (621)
Marketing (405)
GST (820)
Debit
52.89
15 Jan 2013
Credit
1,834.62
1,595.32
239.30
1,834.62
ID 26 Reversed: Ani Blake (Posted by Thomas Scanlon on 24 Feb 2021) Reversal of #25
Account
Toms Bank (621)
Debit
1,834.62
Marketing (405)
1,834.62
15 Jan 2013
239.30
1,834.62
Wages (451)
Debit
Debit
Gumboot Inventory (603)
400.00
Gumboot Inventory (603)
72.00
Freight Inwards (305)
25.90
GST (820)
1,834.62
15 Jan 2013
Credit
1,834.62
1,834.62
1,834.62
ID 64 Boots plus (Posted by Thomas Scanlon on 2 Mar 2021)
Account
Accounts Payable (800)
1,834.62
15 Jan 2013
ID 30 Xero (Posted by Thomas Scanlon on 24 Feb 2021)
Account
Toms Bank (621)
Debit
Accountancy Fees (423)
43.48
572.59
14 Jan 2013
Journal Report | Toms Boots | 8 March 2021
Credit
50.00
6.52
50.00
ID 59 Kiwi Gear (Posted by Thomas Scanlon on 2 Mar 2021)
Account
Credit
572.59
74.69
572.59
GST (820)
Credit
1,595.32
GST (820)
ID 27 Ani Blake (Posted by Thomas Scanlon on 24 Feb 2021)
Account
Toms Bank (621)
Credit
Debit
50.00
14 Jan 2013
Credit
Page 9 of 14
Journal Report
Accounts Receivable (610)
Tramping Boot Sales (202)
GST (820)
169.05
147.00
22.05
169.05
ID 60 Kiwi Gear (Posted by Thomas Scanlon on 2 Mar 2021)
Account
Tramping Boot Inventory (602)
Debit
70.00
169.05
14 Jan 2013
Tramping Boot COGS (302)
70.00
70.00
ID 61 Kiwi Gear (Posted by Thomas Scanlon on 2 Mar 2021)
Account
Accounts Receivable (610)
Debit
169.05
70.00
14 Jan 2013
Accounts Receivable (610)
Debit
1,690.50
Tramping Boot Sales (202)
169.05
11 Jan 2013
220.50
1,690.50
Debit
700.00
1,690.50
11 Jan 2013
Tramping Boot Inventory (602)
Marketing (405)
GST (820)
Debit
700.00
11 Jan 2013
118.70
Debit
910.00
910.00
11 Jan 2013
Toms Bank (621)
Credit
910.00
910.00
ID 29 Reversed: Boots plus (Posted by Thomas Scanlon on 24 Feb 2021) Reversal of #24
Account
Toms Bank (621)
Credit
910.00
791.30
910.00
ID 28 Payment: Boots plus (Posted by Thomas Scanlon on 24 Feb 2021)
Account
Accounts Payable (800)
Credit
700.00
700.00
ID 24 Boots plus (Posted by Thomas Scanlon on 24 Feb 2021)
Account
Toms Bank (621)
Credit
1,470.00
GST (820)
ID 23 Kiwi Gear (Posted by Thomas Scanlon on 24 Feb 2021)
Account
Tramping Boot COGS (302)
Credit
169.05
169.05
ID 22 Kiwi Gear (Posted by Thomas Scanlon on 24 Feb 2021)
Account
Accounts Receivable (610)
Credit
Debit
910.00
910.00
11 Jan 2013
Credit
Marketing (405)
791.30
GST (820)
118.70
Journal Report | Toms Boots | 8 March 2021
Page 10 of 14
Journal Report
910.00
ID 48 Reversed: Payment: Boots plus (Posted by Thomas Scanlon on 1 Mar 2021) Reversal of #28
Account
Accounts Payable (800)
Toms Bank (621)
Debit
910.00
11 Jan 2013
910.00
910.00
ID 49 Payment: Boots plus (Posted by Thomas Scanlon on 1 Mar 2021)
Account
Accounts Payable (800)
Debit
910.00
910.00
11 Jan 2013
Toms Bank (621)
Debit
161.00
910.00
11 Jan 2013
Tramping Boot Inventory (602)
21.00
161.00
Accounts Payable (800)
Debit
161.00
11 Jan 2013
Debit
34.20
161.00
9 Jan 2013
Boot Repair Fees (211)
4.46
34.20
Tramping Boot Inventory (602)
GST (820)
Debit
34.20
8 Jan 2013
Phone & Website Expense (436)
GST (820)
126.00
Debit
966.00
8 Jan 2013
Credit
194.45
169.09
25.36
194.45
Journal Report | Toms Boots | 8 March 2021
Credit
966.00
840.00
966.00
ID 41 telco (Posted by Thomas Scanlon on 1 Mar 2021)
Account
Toms Bank (621)
Credit
29.74
GST (820)
ID 20 Boots plus (Posted by Thomas Scanlon on 19 Feb 2021)
Account
Accounts Payable (800)
Credit
161.00
161.00
161.00
ID 21 Cash customer (Posted by Thomas Scanlon on 24 Feb 2021)
Account
Toms Bank (621)
Credit
140.00
GST (820)
ID 58 Boots plus (Posted by Thomas Scanlon on 2 Mar 2021)
Account
Accounts Payable (800)
Credit
910.00
910.00
ID 57 Boots plus (Posted by Thomas Scanlon on 2 Mar 2021)
Account
Accounts Payable (800)
Credit
910.00
194.45
Page 11 of 14
Journal Report
ID 17 Lands Boots (Posted by Thomas Scanlon on 19 Feb 2021)
Account
Accounts Payable (800)
Debit
Gumboot Inventory (603)
750.00
Gumboot Inventory (603)
108.00
GST (820)
7 Jan 2013
128.70
986.70
ID 18 Walk Tall (Posted by Thomas Scanlon on 19 Feb 2021)
Account
Accounts Receivable (610)
Debit
89.70
986.70
7 Jan 2013
Gumboot Sales (203)
11.70
89.70
Debit
141.60
89.70
7 Jan 2013
Gumboot Inventory (603)
Debit
1,500.00
Inventory Adjustment (699)
Debit
2,800.00
Inventory Adjustment (699)
Debit
1,500.00
Inventory Adjustment (699)
Debit
1,376.00
Historical Adjustment (840)
ID 9 Boots plus (Posted by Thomas Scanlon on 19 Feb 2021)
Account
Accounts Payable (800)
Historical Adjustment (840)
Journal Report | Toms Boots | 8 March 2021
Credit
1,500.00
1 Jan 2013
Credit
2,800.00
1 Jan 2013
Credit
1,500.00
1,500.00
ID 8 Walk Tall (Posted by Thomas Scanlon on 19 Feb 2021)
Account
Accounts Receivable (610)
1 Jan 2013
2,800.00
2,800.00
ID 5 On hand (Posted by Thomas Scanlon on 17 Feb 2021)
Account
Gumboot Inventory (603)
141.60
1,500.00
1,500.00
ID 3 On hand (Posted by Thomas Scanlon on 17 Feb 2021)
Account
Tramping Boot Inventory (602)
Credit
141.60
141.60
ID 2 On hand (Posted by Thomas Scanlon on 17 Feb 2021)
Account
Gumboot Inventory (603)
Credit
78.00
GST (820)
ID 19 Walk Tall (Posted by Thomas Scanlon on 19 Feb 2021)
Account
Gumboot COGS (303)
Credit
986.70
1,500.00
31 Dec 2012
Credit
1,376.00
1,376.00
1,376.00
Debit
31 Dec 2012
Credit
1,910.00
1,910.00
Page 12 of 14
Journal Report
ID 10 Conversion Balance (Posted by Thomas Scanlon on 19 Feb 2021)
Account
Historical Adjustment (840)
1,910.00
1,910.00
Debit
31 Dec 2012
Credit
534.00
Toms Bank (621)
3,700.00
Inventory Adjustment (699)
4,540.00
Shop Fittings (730)
64,000.00
Accumulated Depreciation on Shop Fittings (731)
Repair Equipment (740)
7,920.00
12,000.00
Accumulated Depreciation - Repair Equipment (741)
2,360.00
GST (820)
726.00
Loan (900)
10,000.00
Capital - Tom (971)
62,700.00
84,240.00
84,240.00
ID 11 Reversed: Conversion Balance (Posted by Thomas Scanlon on 19 Feb 2021) Reversal of #10
31 Dec 2012
Account
Debit
Credit
Historical Adjustment (840)
534.00
Toms Bank (621)
3,700.00
Inventory Adjustment (699)
4,540.00
Shop Fittings (730)
Accumulated Depreciation on Shop Fittings (731)
64,000.00
7,920.00
Repair Equipment (740)
Accumulated Depreciation - Repair Equipment (741)
GST (820)
Loan (900)
Capital - Tom (971)
ID 12 Conversion Balance (Posted by Thomas Scanlon on 19 Feb 2021)
Account
Historical Adjustment (840)
Toms Bank (621)
Inventory Adjustment (699)
Shop Fittings (730)
12,000.00
2,360.00
726.00
10,000.00
62,700.00
84,240.00
84,240.00
Debit
31 Dec 2012
Credit
534.00
3,700.00
4,540.00
64,000.00
Accumulated Depreciation on Shop Fittings (731)
Repair Equipment (740)
7,920.00
12,000.00
Accumulated Depreciation - Repair Equipment (741)
2,360.00
GST (820)
726.00
Loan (900)
10,000.00
Capital - Tom (971)
62,700.00
84,240.00
84,240.00
ID 13 Reversed: Conversion Balance (Posted by Thomas Scanlon on 19 Feb 2021) Reversal of #12
31 Dec 2012
Account
Debit
Credit
Historical Adjustment (840)
534.00
Toms Bank (621)
Journal Report | Toms Boots | 8 March 2021
3,700.00
Page 13 of 14
Journal Report
Inventory Adjustment (699)
4,540.00
Shop Fittings (730)
Accumulated Depreciation on Shop Fittings (731)
64,000.00
7,920.00
Repair Equipment (740)
Accumulated Depreciation - Repair Equipment (741)
GST (820)
Loan (900)
Capital - Tom (971)
ID 14 Conversion Balance (Posted by Thomas Scanlon on 19 Feb 2021)
Account
Historical Adjustment (840)
Toms Bank (621)
Inventory Adjustment (699)
Shop Fittings (730)
12,000.00
2,360.00
726.00
10,000.00
62,700.00
84,240.00
84,240.00
Debit
31 Dec 2012
Credit
534.00
3,700.00
4,540.00
64,000.00
Accumulated Depreciation on Shop Fittings (731)
Repair Equipment (740)
7,920.00
12,000.00
Accumulated Depreciation - Repair Equipment (741)
2,360.00
GST (820)
726.00
Loan (900)
10,000.00
Capital - Tom (971)
62,700.00
84,240.00
Journal Report | Toms Boots | 8 March 2021
84,240.00
Page 14 of 14