SAASU Practice Set

SAASU Account Payable

Due date	Contact	Amount owed
30 Aug 16	Best Equipment Co.	5,500.00
30 Aug 16	Fixxy Drinx	1,980.00
30 Aug 16	Sweet Treats	3,630.00
30 Aug 16	Sweet Treats	7,700.00
30 Aug 16	Sweet Treats	10,230.00
30 Aug 16	Parental Consent Required	3,850.00
		Total owed 32,890.00

SAASU Accounts Receivable

Due date	Invoice #	Contact	Amount owed
19 Aug 16	SI3000008	Decadent D'Quay	23,925.00
20 Aug 16	SI3000009	Tactix	2,898.50
20 Aug 16	SI3000009	Lollies Online	1,837.00
26 Aug 16	SI3000013	Decadent D'Quay	3,382.50
27 Aug 16	SI3000014	Tactix	10,384.00
			Total owed 42,427.00

SAASU Balance Sheet

Assets	31 Jul 16
Accounts Receivable	42,427.00
Cash at Bank	101,615.50
Furniture & Equipment	6,500.00
Inventory – Chocolate	3,575.00
Inventory – Drink	360.00
Inventory – Lolly	7,580.00
Tax Paid on Purchases	5,067.50
	Total Assets 167,125.00

Liabilities	31 Jul 16
Accounts Payable	32,890.00
Accruals – General	300.00
Bank Loan	35,000.00
Tax Collected from Sales	7,445.00
	Total Liabilities 75,635.00
	Net Assets 91,490.00

Equity	31 Jul 16
Current Earnings	36,490.00
Owners Contribution	55,000.00
	Total Equity 91,490.00

SAASU Inventory Item History

C1001 Dark Frogs 1kg box

Date	Type	Contact/Summary	Quantity	Total exc Tax	COGS	Margin	% Margin	Avg Cost
04 Jul 16	P	SFC	150	1,875.00				12.50
05 Jul 16	S	Cash Sales	10	505.00	125.00	380.00	75.25%	12.50
11 Jul 16	P	SFC	120	1,500.00				12.50
13 Jul 16	S	Nut Meg's Nook	50	2,525.00	625.00	1,900.00	75.25%	12.50
18 Jul 16	S	Tactix	10	505.00	125.00	380.00	75.25%	12.50
19 Jul 16	P	SFC	250	3,125.00				12.50
20 Jul 16	S	Decadent D'Quay	300	15,150.00	3,750.00	11,400.00	75.25%	12.50
21 Jul 16	S	Tactix	20	1,010.00	250.00	760.00	75.25%	12.50
22 Jul 16	S	Lollies Online	50	2,525.00	625.00	1,900.00	75.25%	12.50
25 Jul 16	P	SFC	100	1,250.00				12.50
27 Jul 16	S	Lollies Online	20	1,010.00	250.00	760.00	75.25%	12.50
28 Jul 16	S	Decadent D'Quay	20	1,010.00	250.00	760.00	75.25%	12.50
29 Jul 16	S	Tactix	130	6,565.00	1,625.00	4,940.00	75.25%	12.50
			10	23,055.00	7,625.00	23,180.00	75.25%

C1003 Freckles 1kg bag

Date	Type	Contact/Summary	Quantity	Total exc Tax	COGS	Margin	% Margin	Avg Cost
04 Jul 16	P	SFC	100	1,050.00				10.50
07 Jul 16	S	Nut Meg's Nook	25	1,050.00	262.50	787.50	75.00%	10.50
11 Jul 16	P	SFC	120	1,260.00				10.50
13 Jul 16	S	Nut Meg's Nook	-50	2,100.00	525.00	1,575.00	75.00%	10.50
18 Jul 16	S	Tactix	-50	2,100.00	525.00	1,575.00	75.00%	10.50
19 Jul 16	P	SFC	50	525.00				10.50
20 Jul 16	S	Decadent D'Quay	100	4,200.00	1,050.00	3,150.00	75.00%	10.50
21 Jul 16	S	Cash Sales	-25	1,050.00	262.50	787.50	75.00%	10.50
25 Jul 16	P	SFC	100	1,050.00				10.50
27 Jul 16	S	Lollies Online	10	420.00	105.00	315.00	75.00%	10.50
29 Jul 16	S	Tactix	50	2,100.00	525.00	1,575.00	75.00%	10.50
			60	9,135.00	3,255.00	9,765.00	75.00%

D1001 Lime Spider Fizzz 10 lt case

Date	Type	Contact/Summary	Quantity	Total exc Tax	COGS	Margin	% Margin	Avg Cost
04 Jul 16	P	Fixxy Drinx	15	1,800.00				120.00
29 Jul 16	S	Kitten Kaboodle	12	4,320.00	1,440.00	2,880.00	66.67%	120.00
			3	2,520.00	1,440.00	2,880.00	66.67%

L1004 Milk Bottles 1.5kg bag

Date	Type	Contact/Summary	Quantity	Total exc Tax	COGS	Margin	% Margin	Avg Cost
04 Jul 16	P	Sweet Treats	150	3,300.00				22.00
12 Jul 16	P	Sweet Treats	100	3,300.00				22.00
25 Jul 16	S	Cash Sales	60	1,650.00	1,320.00	330.00	20.00%	22.00
29 Jul 16	S	Tactix	10	275.00	220.00	55.00	20.00%	22.00
			180	3,575.00	1,540.00	385.00	20.00%

C1002 Milk Frog 1kg box

Date	Type	Contact/Summary	Quantity	Total exc Tax	COGS	Margin	% Margin	Avg Cost
04 Jul 16	P	SFC	100	1,200.00				12.00
07 Jul 16	S	Nut Meg's Nook	30	1,440.00	360.00	1,080.00	75.00%	12.00
11 Jul 16	P	SFC	120	1,440.00				12.00
13 Jul 16	S	Nut Meg's Nook	50	2,400.00	600.00	1,800.00	75.00%	12.00
18 Jul 16	S	Tactix	50	2,400.00	600.00	1,800.00	75.00%	12.00
19 Jul 16	P	SFC	150	1,800.00				12.00
20 Jul 16	S	Decadent D'Quay	50	2,400.00	600.00	1,800.00	75.00%	12.00
21 Jul 16	S	Cash Sales	20	960.00	240.00	720.00	75.00%	12.00
25 Jul 16	P	SFC	100	1,200.00				12.00
27 Jul 16	S	Lollies Online	-5	240.00	60.00	180.00	75.00%	12.00
28 Jul 16	S	Decadent D'Quay	30	1,440.00	360.00	1,080.00	75.00%	12.00
			235	5,640.00	2,820.00	8,460.00	75.00%

L1003 Snakes 1.3kg bag

Date	Type	Contact/Summary	Quantity	Total exc Tax	COGS	Margin	% Margin	Avg Cost
04 Jul 16	P	Sweet Treats	100	1,800.00				18.00
06 Jul 16	S	Decadent D'Quay	20	450.00	360.00	90.00	20.00%	18.00
12 Jul 16	P	Sweet Treats	100	1,800.00				18.00
14 Jul 16	S	Nut Meg's Nook	100	2,250.00	1,800.00	450.00	20.00%	18.00
21 Jul 16	S	Tactix	20	450.00	360.00	90.00	20.00%	18.00
25 Jul 16	S	Cash Sales	60	1,350.00	1,080.00	270.00	20.00%	18.00
			0	900.00	3,600.00	900.00	20.00%
			653	35,775.00	27,160.00	47,290.00	63.52%

Key to Types
S  = Sale
P  = Purchase
SP  = Sale Payment
PP  = Purchase Payment
SDT = Sale Deposit Transfer 
PDT = Purchase Deposit Transfer
BT  = Bank Transfer
PE  = Payroll Entry 
GJ  = General Journal
IA  = Inventory Adjustment
IT  = Inventory Transfer
AOB = Opening Balance
IOB  = Inventory Opening Balance

SAASU Profit & Loss Summary

Income	01 Jul 16 to 31 Jul 16	% Performance vs Total Income
Sales – Chocolate	55,105.00	74.02%
Sales – Drink	4,320.00	5.80%
Sales – Lolly	15,025.00	20.18%
Income Total	74,450.00	100.00%
Cost of Sales
Cost of Sales – Drink	1,440.00	1.93%
Cost of Sales – Lolly	12,020.00	16.15%
Cost of Sales – Chocolate	13,700.00	18.40%
Cost Of Sales Total	27,160.00	36.48%
Gross Profit	47,290.00	63.52%
Expense
Advertising	3,500.00	4.70%
Cleaning	100.00	0.13%
Electricity	100.00	0.13%
Internet	100.00	0.13%
Rent	2,000.00	2.69%
Salaries and Wages	5,000.00	6.72%
Expense Total	10,800.00	14.51%
Operating Profit	36,490.00	49.01%
Other Income
Other Income Total	0.00	0.00%
Other Expense
Other Expense Total	0.00	0.00%
Net Profit	36,490.00	49.01%

Gross Profit = Income  Cost of Sales
Operating Profit = Gross Profit  Expenses
Net Profit = Operating Profit + Other Income  Other Expenses
Please note that this report shows amounts excluding tax.

SAASU Transaction by Account

All Tags

Asset: Accounts Receivable

Date	Type	Summary	Contact	Amount inc TaxTax Code
29 Jul 16	S		Kitten Kaboodle	4,752.00
29 Jul 16	S		Tactix	10,384.00
29 Jul 16	SP	Payment; Decadent D'Quay;	Decadent D'Quay	1,512.50
29 Jul 16	SP	Payment; Kitten Kaboodle;	Kitten Kaboodle	4,752.00
29 Jul 16	SP	Payment; Lollies Online;	Lollies Online	4,152.50
29 Jul 16	SP	Payment; Tactix;	Tactix	5,505.50
28 Jul 16	S		Decadent D'Quay	3,382.50
28 Jul 16	SP	Payment; Nut Meg's Nook;	Nut Meg's Nook	5,280.00
27 Jul 16	S		Lollies Online	1,837.00
25 Jul 16	S		Cash Sales	3,300.00
25 Jul 16	SP		Cash Sales	3,300.00
22 Jul 16	S		Lollies Online	4,152.50
22 Jul 16	SP	Payment; Nut Meg's Nook;	Nut Meg's Nook	7,727.50
21 Jul 16	S		Tactix	2,898.50
21 Jul 16	S		Cash Sales	2,898.50
21 Jul 16	SP	Payment; Cash Sales;	Cash Sales	2,898.50
21 Jul 16	SP	Payment; Decadent D'Quay;	Decadent D'Quay	1,045.00
20 Jul 16	S		Decadent D'Quay	23,925.00
20 Jul 16	SP	Payment; Nut Meg's Nook;	Nut Meg's Nook	2,739.00
18 Jul 16	S		Tactix	5,505.50
14 Jul 16	S		Nut Meg's Nook	5,280.00
13 Jul 16	S		Nut Meg's Nook	7,727.50
13 Jul 16	S		Nut Meg's Nook	7,727.50
08 Jul 16	S		Decadent D'Quay	1,512.50
07 Jul 16	S		Nut Meg's Nook	2,739.00
06 Jul 16	S		Decadent D'Quay	1,045.00
05 Jul 16	S		Cash Sales	555.50
05 Jul 16	SP		Payment; Cash Sales;	555.50
				SubTotal 42,427.00

Asset: Furniture & Equipment

Date	Type	Contact	Amount inc TaxTax Code
01 Jul 16	P	Best Equipment Co.	5,500.00 G10
01 Jul 16	P	Fine Furniture	1,650.00 G10
			SubTotal 7,150.00

Asset: Inventory – Chocolate

Date	Type	Contact	Amount inc TaxTax Code
29 Jul 16	S	Tactix	2,150.00
28 Jul 16	S	Decadent D'Quay	610.00
27 Jul 16	S	Lollies Online	415.00
25 Jul 16	P	SFC	1,155.00 G11
25 Jul 16	P	SFC	1,320.00 G11
25 Jul 16	P	SFC	1,375.00 G11
22 Jul 16	S	Lollies Online	625.00
21 Jul 16	S	Cash Sales	502.50
21 Jul 16	S	Tactix	250.00
20 Jul 16	S	Decadent D'Quay	5,400.00
19 Jul 16	S	SFC	577.50 G11
19 Jul 16	S	SFC	1,980.00 G11
19 Jul 16	S	SFC	3,437.50 G11
18 Jul 16	P	Tactix	1,250.00
13 Jul 16	S	Nut Meg's Nook	1,750.00
11 Jul 16	P	SFC	1,386.00 G11
11 Jul 16	P	SFC	1,584.00 G11
11 Jul 16	P	SFC	1,650.00 G11
07 Jul 16	S	Nut Meg's Nook	622.50
05 Jul 16	S	Cash Sales	125.00
04 Jul 16	P	SFC	1,155.00 G11
04 Jul 16	P	SFC	1,320.00 G11
04 Jul 16	P	SFC	2,062.50 G11
			SubTotal 5,302.50

Asset: Inventory – Drink

Date	Type	Contact	Amount inc TaxTax Code
29 Jul 16	S	Kitten Kaboodle	1,440.00
04 Jul 16	P	Fixxy Drinx	1,980.00 G11
			SubTotal 540.00

Asset: Inventory – Lolly

Date	Type	Contact	Amount inc TaxTax Code
29 Jul 16	S	Tactix	620.00
28 Jul 16	S	Decadent D'Quay	500.00
25 Jul 16	S	Cash Sales	2,400.00
22 Jul 16	S	Lollies Online	1,000.00
21 Jul 16	S	Cash Sales	500.00
21 Jul 16	S	Tactix	1,300.00
14 Jul 16	S	Nut Meg's Nook	3,840.00
12 Jul 16	P	Sweet Treats	1,980.00 G11
12 Jul 16	P	Sweet Treats	2,200.00 G11
12 Jul 16	P	Sweet Treats	2,420.00 G11
12 Jul 16	P	Sweet Treats	3,630.00 G11
08 Jul 16	S	Decadent D'Quay	1,100.00
06 Jul 16	S	Decadent D'Quay	760.00
04 Jul 16	P	Sweet Treats	3,630.00 G11
04 Jul 16	P	Sweet Treats	1,980.00 G11
04 Jul 16	P	Sweet Treats	2,420.00 G11
04 Jul 16	P	Sweet Treats	3,300.00 G11
			SubTotal 9,540.00

Asset: Tax Paid on Purchases

Date	Type	Contact	Amount inc TaxTax Code
29 Jul 16	P	Parental Consent Required	350.00
25 Jul 16	P	SFC	350.00
19 Jul 16	P	SFC	545.00
15 Jul 16	P	Ware We Are	200.00
12 Jul 16	P	Sweet Treats	930.00
12 Jul 16	P	SFC	420.00
04 Jul 16	P	Sweet Treats	700.00
04 Jul 16	P	Sweet Treats	330.00
04 Jul 16	P	Fixxy Drinx	180.00
04 Jul 16	P	SFC	412.50
01 Jul 16	P	Fine Furniture	150.00
01 Jul 16	P	Best Equipment Co.	500.00
			SubTotal 5,067.50

Cost of Sales: Cost of Sales – Drink

Date	Type	Summary	Contact	Amount inc TaxTax Code
29 Jul 16	S		Kitten Kaboodle	1,440.00
				SubTotal 1,440.00

Cost of Sales: Cost of Sales – Lolly

Date	Type	Contact	Amount inc TaxTax Code
29 Jul 16	S	Tactix	620.00
28 Jul 16	S	Cash Sales	2,400.00
25 Jul 16	S	Decadent D'Quay	500.00
22 Jul 16	S	Lollies Online	1,000.00
21 Jul 16	S	Tactix	1,300.00
21 Jul 16	S	Cash Sales	500.00
14 Jul 16	S	Nut Meg's Nook	3,840.00
08 Jul 16	S	Decadent D'Quay	3,840.00
06 Jul 16	S	Decadent D'Quay	760.00

Cost of Sales: Cost of Sales – Chocolate

Date	Type	Contact	Amount inc TaxTax Code
29 Jul 16	S	Tactix	2,150.00
28 Jul 16	S	Decadent D'Quay	610.00
27 Jul 16	S	Lollies Online	415.00
22 Jul 16	S	Lollies Online	625.00
21 Jul 16	S	Cash Sales	502.50
21 Jul 16	S	Tactix	250.00
20 Jul 16	S	Decadent D'Quay	5,400.00
18 Jul 16	S	Tactix	1,250.00
13 Jul 16	S	Nut Meg's Nook	1,750.00
07 Jul 16	S	Nut Meg's Nook	622.50
05 Jul 16	S	Cash Sales	125.00
			SubTotal 13,700.00

Expense: Advertising

Date	Type	Summary	Contact	Amount inc TaxTax Code
29 Jul 16	P		Parental Consent Required	3,850.00 G11
				SubTotal 3,850.00

Expense: Cleaning

Date	Type	Summary	Contact	Amount inc TaxTax Code
29 Jul 16	GJ	Accrued Cleaning, Electricty and Internet expense June		100.00
				SubTotal 100.00

Expense: Electricity

Date	Type	Summary	Contact	Amount inc TaxTax Code
29 Jul 16	GJ	Accrued Cleaning, Electricty and Internet expense June		100.00
				SubTotal 100.00

Expense: Internet

Date	Type	Summary	Contact	Amount inc TaxTax Code
29 Jul 16	GJ	Accrued Cleaning, Electricty and Internet expense June		100.00
				SubTotal 100.00

Expense: Rent

Date	Type	Summary	Contact	Amount inc TaxTax Code
15 Jul 16	P		Ware We Are	2,200.00 G11
				SubTotal 2,200.00

Expense: Salaries and Wages

Date	Type	Summary	Contact	Amount inc TaxTax Code
29 Jul 16	P		Staff Wages	2,500.00
15 Jul 16	P		Staff Wages	2,500.00

Income: Sales – Chocolate

Date	Type	Contact	Amount inc TaxTax Code
29 Jul 16	S	Tactix	7,221.50 G1
29 Jul 16	S	Tactix	2,310.00 G1
28 Jul 16	S	Decadent D'Quay	1,584.00 G1
28 Jul 16	S	Decadent D'Quay	1,111.00 G1
27 Jul 16	S	Lollies Online	1,111.00 G1
27 Jul 16	S	Lollies Online	462.00 G1
27 Jul 16	S	Lollies Online	264.00 G1
22 Jul 16	S	Lollies Online	2,777.50 G1
21 Jul 16	S	Cash Sales	1,155.00 G1
21 Jul 16	S	Cash Sales	1,056.00 G1
21 Jul 16	S	Tactix	1,111.00 G1
20 Jul 16	S	Decadent D'Quay	16,665.00 G1
20 Jul 16	S	Decadent D'Quay	4,620.00 G1
20 Jul 16	S	Decadent D'Quay	2,640.00 G1
18 Jul 16	S	Tactix	2,640.00 G1
18 Jul 16	S	Tactix	2,310.00 G1
18 Jul 16	S	Tactix	555.50 G1
13 Jul 16	S	Nut Meg's Nook	2,777.50 G1
13 Jul 16	S	Nut Meg's Nook	2,640.00 G1
13 Jul 16	S	Nut Meg's Nook	2,310.00 G1
07 Jul 16	S	Nut Meg's Nook	1,584.00 G1
07 Jul 16	S	Nut Meg's Nook	1,155.00 G1
05 Jul 16	S	Cash Sales	555.50 G1
			SubTotal 60,615.50

Income: Sales – Drink

Date	Type	Summary	Contact	Amount inc TaxTax Code
29 Jul 16	S		Kitten Kaboodle	4,752.00 G1
				SubTotal 4,752.00

Income: Sales – Lolly

Date	Type	Contact	Amount inc TaxTax Code
29 Jul 16	S	Tactix	550.00 G1
29 Jul 16	S	Tactix	302.50 G1
28 Jul 16	S	Decadent D'Quay	687.50 G1
25 Jul 16	S	Cash Sales	1,815.00 G1
25 Jul 16	S	Cash Sales	1,485.00 G1
22 Jul 16	S	Lollies Online	1,375.00 G1
21 Jul 16	S	Tactix	687.50 G1
21 Jul 16	S	Tactix	605.00 G1
21 Jul 16	S	Tactix	495.00 G1
21 Jul 16	S	Cash Sales	687.50 G1
14 Jul 16	S	Nut Meg's Nook	2,475.00 G1
14 Jul 16	S	Nut Meg's Nook	2,200.00 G1
14 Jul 16	S	Nut Meg's Nook	605.00 G1
08 Jul 16	S	Decadent D'Quay	1,512.50 G1
06 Jul 16	S	Decadent D'Quay	550.00 G1
06 Jul 16	S	Decadent D'Quay	495.00 G1
			SubTotal 16,527.50

Liability: Accounts Payable

Date	Type	Summary	Contact	Amount inc TaxTax Code
29 Jul 16	P		Parental Consent Required	3,850.00
29 Jul 16	P		Staff Wages	2,500.00
29 Jul 16	PP	Payment; Fine Furniture;	Fine Furniture	1,650.00
29 Jul 16	PP	Payment; SFC;	SFC	4,537.50
29 Jul 16	PP	Payment; SFC;	SFC	4,620.00
29 Jul 16	PP	Payment; SFC;	SFC	5,995.00
29 Jul 16	PP	Payment; SFC;	SFC	5,995.00
29 Jul 16	PP	Payment; SFC;	SFC	5,995.00
29 Jul 16	PP	Payment; SFC;	SFC	3,850.00
29 Jul 16	PP	Payment; Staff Wages;	Staff Wages	2,500.00
25 Jul 16	P		SFC	3,850.00
19 Jul 16	P		SFC	5,995.00
15 Jul 16	P		Staff Wages	2,500.00
15 Jul 16	P		Ware We Are	2,200.00
15 Jul 16	PP	Payment; Staff Wages;	Staff Wages	2,500.00
15 Jul 16	PP	Payment; Staff Wages;	Ware We Are	2,500.00
12 Jul 16	P		Sweet Treats	10,230.00
11 Jul 16	P		SFC	4,620.00
04 Jul 16	P		Sweet Treats	7,700.00
04 Jul 16	P		Fixxy Drinx	1,980.00
04 Jul 16	P		Sweet Treats	3,630.00
04 Jul 16	P		SFC	4,537.50
01 Jul 16	P		Best Equipment Co.	5,500.00
01 Jul 16	P		Fine Furniture	1,650.00
				SubTotal 32,890.00

Liability: Accruals – General

Date	Type	Summary	Contact	Amount inc TaxTax Code
29 Jul 16	GJ		Accrued Cleaning, Electricty and Internet expense June	300.00
				SubTotal 300.00

Liability: Tax Collected from Sales

Date	Type	Contact	Amount inc TaxTax Code
29 Jul 16	S	Tactix	944.00
29 Jul 16	S	Kitten Kaboodle	432.00
28 Jul 16	S	Decadent D'Quay	307.50
27 Jul 16	S	Lollies Online	167.00
27 Jul 16	S	Lollies Online	167.00
25 Jul 16	S	Cash Sales	300.00
22 Jul 16	S	Lollies Online	300.00
21 Jul 16	S	Cash Sales	263.50
21 Jul 16	S	Tactix	263.50
20 Jul 16	S	Decadent D'Quay	2,175.00
18 Jul 16	S	Tactix	500.50
14 Jul 16	S	Nut Meg's Nook	480.00
13 Jul 16	S	Nut Meg's Nook	702.50
08 Jul 16	S	Decadent D'Quay	137.50
07 Jul 16	S	Nut Meg's Nook	249.00
06 Jul 16	S	Decadent D'Quay	95.00
05 Jul 16	S	Cash Sales	50.50
			SubTotal 7,445.00

Key to Types
S  = Sale
P  = Purchase
SP = Sale Payment
PP  = Purchase Payment
SDT = Sale Deposit Transfer
PDT = Purchase Deposit Transfer
BT  = Bank Transfer
PE  = Payroll Entry
GJ  = General Journal
IA  = Inventory Adjustment
IT  = Inventory Transfer
AOB = Opening Balance
IOB  = Inventory Opening Balance

	Sales	COS	Profit	Margin	Qty Sold	On Hand
NP	36490						Check Against P & L
Expenses	10800
GP	74450	27160	47290	63.52%	1772	653	Check Against P & L
Chocolate	55105	13700	41405	75.14%	1155	305	Check Against P & L
C1	30805	7625	23180	75.25%	610	10
C2	11280	2820	8460	75.00%	235	235
C3	13020	3255	9765	75.00%	310	60
Lolly	15025	12020	3005	20.00%	605	345	Check Against P & L
L1	6125	4900	1225	20.00%	245	5
L2	2475	1980	495	20.00%	90	160
L3	4500	3600	900	20.00%	200	0
L4	1925	1540	385	20.00%	70	180
Drink	4320	1440	2880	66.67%	12	3
D1001	4320	1440	2880	66.67%	12	3

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