1230 Car

Car.
Date Text No. Amount Debit Credit
- 01/11 Incoming balance 200,000
- 03/11 Nettgiro: Rent for Nov/Dec
- 07/11 Invoice from Wholesale AS
- 08/11 Copy of invoice Items per 30 days
- 09/11 Online giro: Paid to:
11/11 Credit note Gladlaksen
- 12/11 Purchased office supplies cash voucher
- 15/11 Advance tax paid for the 5th term
- 24/11 Private withdrawal bank
- 30/11 Cash sale November, into the bank
- 02/12 Paid electricity for the owner
- 07/12 Paid invoice 7.11
- 08/12 Payment from Gladlaksen
- 10/12 Paid VAT due for the 5th term
- 14/12 Bet service on car
- 15/12 Nettgiro: Salary paid in December
- 15/12 Obliged employer's tax
- 15/12 Accrued holiday pay 12%
- 15/12 Aga on holiday pay 14.1%
- 15/12 Transferred to bank deposit deduction
- 17/12 Invoice from Kontorland, furniture
- 22/12 Paid phone bill
- 31/12 Account statement overdraft, interest commission
- 31/12 Merchandise sales in December, cash
- 31/12 Transferred from cash to the bank
- 31/12 Inventory change
- 31/12 Depreciation 50,000
- 31/12 Settlement of incoming value added tax
- 31/12 Settlement of outgoing VAT
31/12 Transfer of private withdrawals
Raw Balance 200,000 50,000
To Result
To Balance 150,000
200,000 200,000

1. Sales revenue 1,585,400

2. The cost of goods 845,000
3. The employer's tax 14,574
4. Holiday pay 9,360
5. Depreciation 60,350
6. Rent 176,000
7. Total costs 1,105,284
8. The result 258,975
9. Bank deposits deducted as of 31.12 3,500
10. Accounts receivable as of 31.12 -
11. Accounts payable as of 31.12 9,375
12. Accrued holiday pay 106,400
13. Equity as of 31.12 136,225
 1250 1460 Inventory 15001 Glad salmon 1900 Cash 1950 Bank deposits
Inventory/Equipment deducted
Debit Credit Debit Credit Debit Credit Debit Credit Debit
44,250 165,000 10,000 5,000

31,250

3,750
1,250

200,000 200,000

27,500

3,500

350,000
350,000
35,000
8,850

44,250 8,850 200,000 - 31,250 31,250 560,000 551,250 8,500

35,400 200,000 - 8,750

44,250 44,250 200,000 200,000 31,250 31,250 560,000 560,000 8,500

BALANCE

1230 Car 150,000 36,050 2380 Overdraft

1250 Inventory/Equipment 35,400 9,375 24002 Jessheim furniture
1460 Inventory 200,000 3,500 2600 Withholding tax due
15001 Glad salmon - 75,675 2740 Settlement tax VAT
1900 Cash 8,750 13,254 2770 Guilty AGA
1950 Bank deposits deducted 3,500 15,669 2780 Accrued AGA holiday pay
106,400 2940 Accrued holiday pay
 136,225 2050 Equity

397,650 396,148
1950 Bank deposits 2050 Equity 2060 Private 2380 Overdraft 24001 Wholesale AS
deducted withdrawals
Credit Debit Credit Debit Credit Debit Credit Debit Credit
99,000 200,000 220,000 145,000
20,000
162,500

145,000 145,000

5,000
14,250 14,250
200,000
7,500 7,500
162,500 162,500
27,500
25,000
3,000
6,500

3,500

3,000
3,300

350,000

221,750 221,750
5,000 221,750 99,000 221,750 221,750 577,500 613,550 307,500 307,500
258,975
3,500 136,225 36,050 -
8,500 357,975 357,975 221,750 221,750 613,550 613,550 307,500 307,500

Balance list for customers

RESULT

4300 Purchase of goods 845,000

5000 Salary 90,000
5100 Holiday pay 9,360
5400 Employer tax 14,576
6010 Depreciation 60,350
- 6300 Rent 176,000
6800 Office supplies 16,500
Balance list for suppliers 7090 Car expenses 32,400
7300 Sales/advertising cost 25,039
7790 Other operating costs 42,400
8150 Interest expense 14,800
Result 258,975
1,585,400

-
 24002 Jessheim 2600 Withholding tax 2700 Output VAT 2710 Input VAT 2740 Settlement tax
furniture due VAT
Debit Credit Debit Credit Debit Credit Debit Credit Debit
5,000
4,000
32,500
6,250

750
250
5,000

40,000

25,000
600
3,500

9,375 1,875
600

70,000

39,825 39,825
115,500

- 9,375 5,000 8,500 116,250 116,250 39,825 39,825 64,825

9,375 3,500 - 75,675

9,375 9,375 8,500 8,500 116,250 116,250 39,825 39,825 140,500

RESULT

1,585,400
1,585,400
2740 Settlement tax 2770 Guilty AGA 2780 Accrued AGA 2940 Accrued holiday 3,000 Sales revenue
VAT holiday pay pay dept. pl
Credit Debit Credit Debit Credit Debit Credit Debit Credit
25,000 11,844 15,500 105,200 1,123,400

25,000

3,000

160,000

1,410
1,200
169

280,000

115,500

140,500 - 13,254 - 15,669 - 106,400 3,000 1,588,400

1,585,400
13,254 15,669 106,400
140,500 13,254 13,254 15,669 15,669 106,400 106,400 1,588,400 1,588,400
4300 Purchase of goods 5000 Salary 5100 Holiday pay 5400 Employer tax 6010 Depreciation

Debit Credit Debit Credit Debit Credit Debit Credit Debit

750,000 80,000 8,160 12,995

130,000

10,000
1,410
1,200
169

35,000
60,350

880,000 35,000 90,000 - 9,360 - 14,574 - 60,350

845,000 90,000 9,360 14,576

880,000 880,000 90,000 90,000 9,360 9,360 14,574 14,576 60,350

6010 Depreciation 6300 Rent 6800 Office supplies 7090 Car expenses 7300 Sales/advertising
cost
Credit Debit Credit Debit Credit Debit Credit Debit Credit
160,000 8,000 30,000 25,039
16,000

1,000

2,400

7,500

- 176,000 - 16,500 - 32,400 - 25,039 -

60,350 176,000 16,500 32,400 25,039

60,350 176,000 176,000 16,500 16,500

7790 Other operating 8150 Interest expense
costs
Debit Credit Debit Credit Debit Credit Debit Credit Debit
40,000 11,500

2,400
3,300

42,400 - 14,800 - - - - - -
42,400 14,800
Credit Debit Credit Debit Credit Debit Credit Debit Credit

- - - - - - - - -
Debit Credit Debit Credit Debit Credit Debit Credit Total debit
1,749,944
20,000
162,500

145,000

1,250
5,000
14,250
400,000
7,500
162,500

25,000
3,000
10,000
1,410
1,200
169
3,500
9,375
3,000
3,300
350,000
350,000

39,825
115,500

- - - - - - - -

- - - - -
 Diff
Total credit
1,749,944 -
20,000 -
162,500 -
-
145,000 -

1,250 -
5,000 -
14,250 -
400,000 -
7,500 -
162,500 -

25,000 -
3,000 -
10,000
1,410
1,200
169
3,500
9,375 -
3,000 -
3,300 -
350,000 -
350,000 -

39,825 -
115,500 -