Trial Balance

Bounce Fitness Pty Ltd

As at 30 June 2024
DEBIT - YEAR TO CREDIT - YEAR TO
ACCOUNT CODE ACCOUNT ACCOUNT TYPE 30 JUN 2023
DATE DATE
200 Sales Revenue 10,353.00 (189,000.00)
310 Cost of Goods Sold Direct Costs 5,250.00 75,750.00
400 Advertising Expense 2,100.00 9,000.00
404 Bank Fees Expense - 600.00
412 Consulting & Accounting Expense 350.00 4,500.00
416 Depreciation Expense 7,220.33 -
449 Motor Vehicle Expenses Expense - 4,125.00
469 Rent Expense 1,750.00 8,250.00
477 Wages and Salaries Expense - 60,000.00
478 Superannuation Expense - 5,400.00
485 Subscriptions Expense 70.00 -
600 Suncorp - Bounce Fitness Bank 5,487.00 15,000.00
610 Accounts Receivable Current Asset 40,235.30 31,500.00
620 Prepayments Current Asset 770.00 -
630 Inventory Current Asset 63,750.00 63,750.00
640 Accrued Revenue Current Asset 420.00 -
710 Office Equipment Fixed Asset 15,000.00 15,000.00
Less Accumulated
711 Depreciation on Office Fixed Asset 10,173.45 (6,956.25)
Equipment
730 Motor vehicles Fixed Asset 30,000.00 30,000.00
Less Accumulated
731 Depreciation on Motor Fixed Asset 10,294.50 (6,544.50)
Vehicles
750 Low-Value Pool Fixed Asset 421.87 675.00
800 Accounts Payable Current Liability 20,615.00 (21,000.00)
820 GST Current Liability 564.30 (600.00)
880 Owner A Drawings Current Liability 5,090.42 5,090.42
900 Loan Non-current Liability 33,757.50 (33,757.50)
960 Retained Earnings Equity 21,375.00 -
970 Owner A Share Capital Equity 70,782.17 (70,782.17)
Total 177,914.92 177,914.92 -

Trial Balance Bounce Fitness Pty Ltd 3 May 2024 Page 1 of 1