P96 Study-mate Premium A4 Exercise Book 96 Page buy price 0.88 sales price 1.10 P128 Study-mate Premium A4 Exercise Book 128 Page Buy price1.21 Sales…

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6th May

You spent $25,500 incl. GST on a delivery van at Cars R Us and paid for it from your bank account. You estimate it will have a useful life of 5 years, and be worth $5,000 at the end of the 5 years. Record the purchase of the delivery van on this date.

6th May

You transferred surplus cash out of the bank account to an investment account. You realised that you don’t need all your capital sitting in the low interest working bank account so have transferred $250,000 into a higher interest-bearing account. Record this movement in a journal entry.

This account will pay 3% interest per annum, credited monthly on the 6th of each month.

7th May

You sold 2,000 P192 and 3,000 P240 to AAA Bookstore on account, term 2/7, n/30.

8th May

You purchased 25,000 H96, 25,000 H128, 15,000 H192 and 15,000 H240 on credit from Mega Office Supplies.

9th May

You sold 500 H96 and 500 P96 to Melissa Crotty. Melissa paid you a deposit of 50% of the total sale into your bank account and agreed to pay the remaining 50% on 16th May.

10th May

You sold 15 P128 and 20 H128 to Sam La Rocca. Sam paid you the full amount into your bank account.

10th May

You received $3,730 credit (incl. GST) for damaged items including 1,000 P96 and 1,000 P240 returned to Stationery Wholesaler.

10th May

You sold 20 P240 and 24 H240 to Warwick Smith. Warwick paid you the full amount into your bank account.

10th May

You opened an account with Liberty Petrol to use the businesses debit card to pay for fuel for the delivery van.

journal entries



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