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SALES DAY BOOK
TOTAL
TOTAL
DATE DETAILS INV. NO. VAT INCLUDING
BEFORE VAT
VAT
12-Feb Nemo Rangers 1 € 2,193.75 € 460.69 € 2,654.44
25-Apr Galway County Board 2 € 3,060.00 € 642.60 € 3,702.60
21-May Armagh Senior Football 3 € 1,687.50 € 354.38 € 2,041.88
18-Jun Munster Rugby 4 € 3,937.50 € 826.88 € 4,764.38
10-Aug Athletics Ireland 5 € 1,631.25 € 342.56 € 1,973.81
8-Oct Nemo Rangers 6 € 1,743.75 € 366.19 € 2,109.94
18-Nov Athletics Ireland 7 € 450.00 € 94.50 € 544.50
18-Dec Nemo Rangers 8 € 1,957.50 € 411.08 € 2,368.58
€ 16,661.25 € 3,498.86 € 20,160.11
SALES RETURNS BOOK
CREDIT TOTAL
TOTAL
DATE DETAILS NOTE VAT INCLUDING
BEFORE VAT
NO. VAT
28-Apr Nemo Rangers 1 € 444.38 € 93.32 € 537.70
1-Jul Munster Rugby 2 € 84.38 € 17.72 € 102.10
12-Sep Athletics Ireland 3 € 326.25 € 68.51 € 394.76
€ 855.01 € 179.55 € 1,034.56
PURCHASES DAY BOOK
TOTAL
TOTAL
DATE DETAILS INV. NO. VAT INCLUDING
BEFORE VAT
VAT
18-Jan Reebok 5432 € 5,122.50 € 1,075.73 € 6,198.23
15-Feb Reebok 6214 € 375.00 € 78.75 € 453.75
25-Apr O' Neills 95 € 4,740.00 € 995.40 € 5,735.40
17-May Reebok 6932 € 3,150.00 € 661.50 € 3,811.50
12-Jun Nike 10520 € 1,087.50 € 228.38 € 1,315.88
14-Jul Reebok 8224 € 750.00 € 157.50 € 907.50
23-Sep Reebok 9651 € 2,625.00 € 551.25 € 3,176.25
14-Nov Nike 11652 € 375.00 € 78.75 € 453.75
10-Dec Adidas 621 € 2,580.00 € 541.80 € 3,121.80
€ 20,805.00 € 4,369.05 € 25,174.05
PURCHASE RETURNS BOOK
CREDIT TOTAL
TOTAL
DATE DETAILS NOTE VAT INCLUDING
BEFORE VAT
NO. VAT
28-Apr Reebok 60 € 150.00 € 31.50 € 181.50
22-May Reebok 70 € 262.50 € 55.13 € 317.63
5-Oct Reebok 102 € 187.50 € 39.38 € 226.88
€ 600.00 € 126.00 € 726.00
Debit side Credit side
GENERAL LEDGER
DATE DETAILS TOTAL DATE DETAILS TOTAL
Capital Account No.1
1-Jan Bank € 20,000.00
Stationary Account No.2
8-Jan Bank € 247.94
Debit side Credit side
GENERAL LEDGER
VAT Account No.3
3-Jan Rent € 142.73 31-Jan Cash Sales € 19.19
5-Jan Insurance € 47.57 12-Feb Nemo Rangers - Sales € 460.68
8-Jan Stationary € 52.06 28-Feb Cash Sales € 22.58
18-Jan Reebok € 1,075.72 31-Mar Cash Sales € 31.30
15-Feb Reebok € 78.75 25-Apr Galway County Board € 642.60
22-Feb Motor Van € 347.10 28-Apr Reebok - Returns € 31.50
5-Mar ESB € 25.94 30-Apr Cash Sales € 38.20
10-Mar Telephone € 17.79 21-May Armagh Football Assoc. € 354.37
12-Mar Petrol € 10.41 22-May Reebok - Returns € 55.12
3-Apr Rent € 142.73 31-May Cash Sales € 52.06
5-Apr Insurance € 47.57 18-Jun Munster Rugby Assoc. € 826.87
25-Apr O'Neills € 995.40 30-Jun Cash Sales € 60.74
28-Apr Nemo Rangers € 93.32 31-Jul Cash Sales € 62.61
1-May ESB € 22.98 10-Aug Athletics Ireland € 342.56
10-May Telephone € 17.86 31-Aug Cash Sales € 69.58
17-May Reebok € 661.50 30-Sep Cash Sales € 59.15
29-May Petrol € 10.41 5-Oct Reebok - Returns € 39.37
12-Jun Nike € 228.37 8-Oct Nemo Rangers - Sales € 366.18
18-Jun Petrol € 8.67 31-Oct Cash Sales € 36.60
1-Jul Munster Rugby Assoc. € 17.72 18-Nov Athletics Ireland € 94.50
3-Jul Rent € 142.73 30-Nov Cash Sales € 34.71
5-Jul Insurance € 47.57 18-Dec Nemo Rangers - Sales € 411.07
5-Jul ESB € 17.61 31-Dec Cash Sales € 69.42
10-Jul Telephone € 26.16
14-Jul Reebok € 157.50
19-Jul Petrol € 8.67
3-Aug Car service € 23.79
8-Sep ESB € 17.09
10-Sep Telephone € 31.40
12-Sep Athletics Ireland € 68.51
20-Sep Petrol € 6.94
23-Sep Reebok € 551.25
3-Oct Rent € 142.73
5-Oct Insurance € 47.57
2-Nov ESB € 28.43
10-Nov Telephone € 30.51
14-Nov Nike € 78.75
18-Nov Petrol € 8.67
10-Dec Addidas € 541.80
23-Dec Petrol € 8.67 31-Dec Balance c/d € 1,849.99
€ 6,030.95 € 6,030.95
1-Jan Balance B/d € 1,849.99
Debit side Credit side
GENERAL LEDGER
DATE DETAILS TOTAL DATE DETAILS TOTAL
Rent Account No.4
3-Jan Bank € 1,057.27
3-Apr Bank € 1,057.27
3-Jul Bank € 1,057.27
3-Oct Bank € 1,057.27
€ 4,229.08
Insurance Account No.5
5-Jan Bank € 352.43
5-Apr Bank € 352.43
5-Jul Bank € 352.43
5-Oct Bank € 352.43
€ 1,409.72
Purchases Account No.6
18-Jan Reebok € 5,122.50
15-Feb Reebok € 375.00
25-Apr O'Neills € 4,740.00
17-May Reebok € 3,150.00
12-Jun Nike € 1,087.50
14-Jul Reebok € 750.00
23-Sep Reebok € 2,625.00
14-Nov Nike € 375.00
10-Dec Addidas € 2,580.00
€ 20,805.00
Debit side Credit side
GENERAL LEDGER
DATE DETAILS TOTAL DATE DETAILS TOTAL
Sales Account No.7
31-Jan Cash Sales € 91.39
12-Feb Nemo Rangers € 2,193.75
28-Feb Cash Sales € 107.54
31-Mar Cash Sales € 149.04
25-Apr Galway Co. Board € 3,060.00
30-Apr Cash Sales € 181.91
21-May Armagh Senior Football € 1,687.50
31-May Cash Sales € 247.94
18-Jun Munster Rugby € 3,937.50
30-Jun Cash Sales € 289.26
31-Jul Cash Sales € 298.19
10-Aug Athletics Ireland € 1,631.25
31-Aug Cash Sales € 331.34
30-Sep Cash Sales € 281.67
8-Oct Nemo Rangers € 1,743.75
31-Oct Cash Sales € 174.30
18-Nov Athletics Ireland € 450.00
30-Nov Cash Sales € 165.29
18-Dec Nemo Rangers € 1,957.50
31-Dec Cash Sales € 330.58
€ 19,309.70
Debit side Credit side
GENERAL LEDGER
DATE DETAILS TOTAL DATE DETAILS TOTAL
Drawings Account No.8
31-Jan Cash € 200.00
28-Feb Cash € 200.00
31-Mar Cash € 200.00
30-Apr Cash € 200.00
31-May Cash € 200.00
30-Jun Cash € 200.00
31-Jul Cash € 200.00
31-Aug Cash € 200.00
30-Sep Cash € 200.00
31-Oct Cash € 200.00
30-Nov Cash € 200.00
31-Dec Cash € 200.00
€ 2,400.00
Motor Van Account No.9
22-Feb Bank € 1,652.90
Light & Heat Account No.10
5-Mar Bank € 123.56
1-May Bank € 109.42
5-Jul Bank € 83.89
8-Sep Bank € 81.41
2-Nov Bank € 135.37
€ 533.65
Debit side Credit side
GENERAL LEDGER
DATE DETAILS TOTAL DATE DETAILS TOTAL
Telephone Account No.11
10-Mar Bank € 84.71
10-May Bank € 85.04
10-Jul Bank € 124.59
10-Sep Bank € 149.55
10-Nov Bank € 145.32
€ 589.21
Motor Expenses Account No.12
12-Mar Petrol € 49.59
29-May Petrol € 49.59
18-Jun Petrol € 41.33
19-Jul Petrol € 41.33
3-Aug Van Service € 176.21
20-Sep Petrol € 33.06
18-Nov Petrol € 41.33
23-Dec Petrol € 41.33
€ 473.77
Purchase Returns Account No.13
28-Apr Reebok € 150.00
22-May Reebok € 262.50
5-Oct Reebok € 187.50
€ 600.00
Sales Returns Account No.14
28-Apr Nemo Rangers € 444.38
1-Jul Munster Rugby € 84.38
12-Sep Athletics Ireland € 326.25
€ 855.01
DEBTORS LEDGER
DATE DETAILS TOTAL DATE DETAILS TOTAL
Nemo Rangers Account No.1
12-Feb Sales € 2,654.43 18-Feb Bank € 2,000.00
8-Oct Sales € 2,109.93 28-Apr Returns € 537.70
18-Dec Sales € 2,368.57 18-Oct Bank € 1,500.00
31-Dec Balance c/d € 3,095.23
€ 7,132.93 € 7,132.93
1-Jan Balance B/d € 3,095.23
Galway County Board Account No.2
25-Apr Sales € 3,702.60 8-May Bank € 2,500.00
31-Dec Balance c/d € 1,202.60
€ 3,702.60 € 3,702.60
1-Jan Balance B/d € 1,202.60
Armagh Football Committee Account No.3
21-May Sales € 2,041.87 28-May Bank € 1,500.00
31-Dec Balance c/d € 541.87
€ 2,041.87 € 2,041.87
1-Jan Balance B/d € 541.87
Munster Rugby Association Account No.4
18-Jun Sales € 4,764.37 1-Jul Returns € 102.10
2-Jul Bank € 4,000.00
31-Dec Balance c/d € 662.27
€ 4,764.37 € 4,764.37
1-Jan Balance B/d € 662.27
Athletics Ireland Account No.5
10-Aug Sales € 1,973.81 12-Sep Returns € 394.76
18-Nov Sales € 544.50 18-Sep Bank € 1,000.00
15-Dec Bank € 300.00
31-Dec Balance c/d € 823.55
€ 2,518.31 € 2,518.31
1-Jan Balance B/d € 823.55
CREDITORS LEDGER
DATE DETAILS TOTAL DATE DETAILS TOTAL
Reebok Ltd. Account No.1
28-Jan Bank € 5,000.00 18-Jan Purchases € 6,198.22
1-Mar Bank € 300.00 15-Feb Purchases € 453.75
28-Apr Returns € 181.50 17-May Purchases € 3,811.50
22-May Returns € 317.62 14-Jul Purchases € 907.50
10-Jun Bank € 2,500.00 23-Sep Purchases € 3,176.25
1-Aug Bank € 600.00
5-Oct Returns € 226.87
28-Oct Bank € 2,600.00
31-Dec Balance c/d € 2,821.23
€ 14,547.22 € 14,547.22
1-Jan Balance B/d € 2,821.23
O'Neills Ltd. Account No.2
2-May Bank € 4,500.00 25-Apr Purchases € 5,735.40
31-Dec Balance c/d € 1,235.40
€ 5,735.40 € 5,735.40
1-Jan Balance B/d € 1,235.40
Addidas Ltd. Account No.3
10-Dec Purchases € 3,121.80
Nike Ltd. Account No.4
1-Jul Bank € 1,000.00 12-Jun Purchases € 1,315.87
1-Dec Bank € 200.00 14-Nov Purchases € 453.75
31-Dec Balance c/d € 569.62
€ 1,769.62 € 1,769.62
1-Jan Balance B/d € 569.62
Debit side Credit side
ANALYSED CASH BOOK
DATE DETAILS TOTAL SALES VAT DATE DETAILS CHQ No TOTAL VAT OTHER
1-Jan Balance B/d € 20,000.00 3-Jan Rent S/O € 1,200.00 € 142.73 € 1,057.27
31-Jan Sales € 110.58 € 91.39 € 19.19 5-Jan Insurance S/O € 400.00 € 47.57 € 352.43
18-Feb Nemo Rangers € 2,000.00 8-Jan Stationery € 300.00 € 52.06 € 247.94
28-Feb Sales € 130.12 € 107.54 € 22.58 28-Jan Reebok 1 € 5,000.00
31-Mar Sales € 180.34 € 149.04 € 31.30 31-Jan Drawings € 200.00
30-Apr Sales € 220.11 € 181.91 € 38.20 22-Feb Motor Van 2 € 2,000.00 € 347.10 € 1,652.90
8-May Galway Co. B € 2,500.00 28-Feb Drawings € 200.00
28-May Armagh Senior € 1,500.00 1-Mar Reebok 3 € 300.00
31-May Sales € 300.00 € 247.94 € 52.06 5-Mar ESB D/D € 149.50 € 25.94 € 123.56
30-Jun Sales € 350.00 € 289.26 € 60.74 10-Mar Telephone D/D € 102.50 € 17.79 € 84.71
2-Jul Munster Rugby € 4,000.00 12-Mar Petrol 4 € 60.00 € 10.41 € 49.59
31-Jul Sales € 360.80 € 298.19 € 62.61 31-Mar Drawings € 200.00
31-Aug Sales € 400.92 € 331.34 € 69.58 3-Apr Rent S/O € 1,200.00 € 142.73 € 1,057.27
18-Sep Athletics Ireland € 1,000.00 5-Apr Insurance S/O € 400.00 € 47.57 € 352.43
30-Sep Sales € 340.82 € 281.67 € 59.15 30-Apr Drawings € 200.00
18-Oct Nemo Rangers € 1,500.00 1-May ESB D/D € 132.40 € 22.98 € 109.42
31-Oct Sales € 210.90 € 174.30 € 36.60 2-May O'Neills 5 € 4,500.00
30-Nov Sales € 200.00 € 165.29 € 34.71 10-May Telephone D/D € 102.90 € 17.86 € 85.04
15-Dec Athletics Ireland € 300.00 29-May Petrol 6 € 60.00 € 10.41 € 49.59
31-Dec Sales € 400.00 € 330.58 € 69.42 31-May Drawings € 200.00
10-Jun Reebok 7 € 2,500.00
18-Jun Petrol 8 € 50.00 € 8.67 € 41.33
30-Jun Drawings € 200.00
1-Jul Nike 9 € 1,000.00
3-Jul Rent S/O € 1,200.00 € 142.73 € 1,057.27
5-Jul Insurance S/O € 400.00 € 47.57 € 352.43
5-Jul ESB D/D € 101.50 € 17.61 € 83.89
10-Jul Telephone D/D € 150.75 € 26.16 € 124.59
19-Jul Petrol 10 € 50.00 € 8.67 € 41.33
31-Jul Drawings € 200.00
1-Aug Reebok 11 € 600.00
3-Aug Van expenses 12 € 200.00 € 23.79 € 176.21
31-Aug € 200.00
8-Sep ESB D/D € 98.50 € 17.09 € 81.41
Debit side Credit side
DATE DETAILS TOTAL SALES VAT DATE DETAILS CHQ No TOTAL VAT OTHER
10-Sep Telephone D/D € 180.95 € 31.40 € 149.55
20-Sep Petrol 13 € 40.00 € 6.94 € 33.06
30-Sep Drawings € 200.00
3-Oct Rent S/O € 1,200.00 € 142.73 € 1,057.27
5-Oct Insurance S/O € 400.00 € 47.57 € 352.43
28-Oct Reebok 14 € 2,600.00
31-Oct Drawings € 200.00
2-Nov ESB D/D € 163.80 € 28.43 € 135.37
10-Nov Telephone D/D € 175.83 € 30.51 € 145.32
18-Nov Petrol 15 € 50.00 € 8.67 € 41.33
30-Nov Drawings € 200.00
1-Dec Nike 16 € 200.00
23-Dec Petrol 17 € 50.00 € 8.67 € 41.33
31-Dec Drawings € 200.00
31-Dec Balance c/d € 6,285.96
€ 36,004.59 € 36,004.59
1-Jan Balance B/d € 6,285.96
TRIAL BALANCE AS AT 31/12/02
DETAILS DR CR
GENERAL LEDGER
Capital € 20,000.00
Stationery € 247.94
VAT € 1,849.99
Rent € 4,229.08
Insurance € 1,409.72
Purchases € 20,805.00
Sales € 19,309.70
Drawings € 2,400.00
Motor Van € 1,652.90
Light & Heat € 533.65
Telephone € 589.21
Motor expenses € 473.77
Purchase Returns € 600.00
Sales Returns € 855.01
Cash Book € 6,285.96
DEBTORS LEDGER
Nemo Rangers € 3,095.23
Galway County Board € 1,202.60
Armagh Senior Football € 541.87
Munster Rugby € 662.27
Athletics Ireland € 823.55
CREDITORS LEDGER
Reebok Ltd. € 2,821.23
O'Neills Ltd. € 1,235.40
Addidas Ltd. € 3,121.80
Nike Ltd. € 569.62
€ 47,657.75 € 47,657.75
TRADING & PROFIT & LOSS ACCOUNT FOR Y/E 31/12/2002
Sales € 19,309.70
Less Sales Returns € 855.01
€ 18,454.69
Less Cost of Sales
Opening Stock € 0.00
Purchases € 20,805.00
Less Purchase Returns € 600.00 € 20,205.00
Goods available for sale € 20,205.00
Less Closing Stock € 5,000.00
Cost of Sales € 15,205.00
Gross Profit € 3,249.69
Less Expenses
Stationery € 247.94
Rent € 4,229.08
Insurance € 1,409.72
Light & Heat € 533.65
Telephone € 589.21
Motor expenses € 473.77
€ 7,483.37
Net Loss -€ 4,233.68
BALANCE SHEET AS AT 31/12/2002
FIXED ASSETS COST DEP NBV
Motor Van € 1,652.90 € 0.00 € 1,652.90
CURRENT ASSETS
Closing Stock € 5,000.00
Debtors € 6,325.52
Bank € 6,285.96
VAT € 1,849.99
€ 19,461.47
LESS CURRENT LIABILITIES
Creditors € 7,748.05 € 7,748.05
Working Capital € 11,713.42
Net Assets € 13,366.32
FINANCED BY
Capital € 20,000.00
Less Net Loss -€ 4,233.68
€ 15,766.32
Less Drawings € 2,400.00 € 13,366.32
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