Chapter 8, 9 and 10 to be completed on the attached MYOB file. Also refer assessment 4 and see the details and what is required to be done.
Please create each myob file after completing each chapter.
CHAPTER 8 - INTEGRATION
Integration brings together what you have learned in the Accounts, Banking, Sales, Purchases and Inventory modules, with a few new transactions and areas you havent visited before. The Payroll and Time Billing modules are treated more as standalone modules because they take time to set up and are therefore not be included in this integration chapter.
In these exercises you will be expected to start to think like the accountant or bookkeeper that you aim to be, so instructions will be kept to a minimum and most transactions will be narrations only. You will be processing transactions for Carry on Camping that intertwine with the transactions covered in the previous chapter on inventory. End of year adjustments can be marked as such so that they can be identified easily and reversed. However the adjustments we do are all the normal end of period type adjustments, therefore we will not use this feature. A business activity statement will be prepared and the Business Insights feature checked out.
CHAPTER 8 - INTEGRATION
Transactions

Note: The base selling price (computer generated price) is to be used unless an alternative price is

given. All prices are GST exclusive unless otherwise stated.
1/06/20
1/06/20 Sent cheque #184 for $6,252.00 to Ozzie Trailblazers in payment of amounts owing to them for April and May, less prompt payment discount where applicable.
Purchase order sent to a new supplier Coleman Distributors Pty Ltd of 72 Richmond
Rd, Keswick SA 5035 (ABN 33 209 991000) for the following new inventory items on terms of net 30 days:
Item # Name Qty Type Cost Price Selling Price
AIRBDQ
BGSBBT Coleman Qui ckbed Queen
Big Game Sleeping Bag Big& Tall 20
20 Sleeping Equip
Sleeping Equip $43.00
$65.00 $73.00
$109.00
Minimum level for restocking alert and default recorder quantity is 10 for both ite ms.
2/06/20
2/06/20
2/06/20
4/06/20
4/06/20
5/06/20
5/06/20 Cash sale of 1 x OZSW3 @ $130.00 and 1 x ENCF14 @ $695.00 both prices include GST. The customer paid by EFTPOS directly into our bankaccount.
Paid Commercial Realty the amount to them with cheque #185.
Transferred (electronically) $5,000.00 from the investment account to the cheque account.
Received invoice #435/6 from Commercial Realty for the June rent. Total amount payable is $3,300.00 including GST.
Received an order (PO #769) from Kangaroo Camping Gear of 16 Ocean Drive,
Geraldton WA 6530 for 2 x OZHlK2, 1 x GMFEN5, 1 x OZSUN6, 5 x AIRBDQ 2 x BKWSBS, 3 x BGSBBT, 1 x OZSTV2 and 1 x OZSTV3 to be delivered as soon as possible. Standard credit terms apply. Create a sales order because some of the items are not currently available.
Received all the goods ordered (PO #2019) from Coleman Distributors Pty Ltd together with their invoice #10978 for $2,486.00 which includes a freight charge of $100.00. Prices are as quoted.
Received and paid the telephone bill from Telstra for $592.70 including GST with cheque #186.
5/06/20
8/06/20
9/06/20
10/06/20
11/06/20
12/06/20
15/06/20
16/06/20
16/06/20
17/06/20 Cheque #187 drawn in the amount of $2,998.00 was cashed to pay net wages of $2,198.00 (Gross $2,508.00, PAYGWithholding $310.00) and drawings of $800.00.
The goods ordered by Kangaroo Camping Gear were sent to them today, together with our invoice for $2,806.10 which includes a freight charge of $150.00.
Received a cheque for $4,000.00 from Woodbridge Primary School in part payment of the amount owing bythem. The cheque has not yet been banked.
Check the To Do List Stock Alert to see which items we need to order from Ozzie Trailblazers and Airtex Group, and create purchase orders to be sent to them for the default reorderquantities.
Received a cheque from Police Supply Dept for $2,486.00 in payment of May invoices. The cheque has not yet been banked.
Purchase order sent to Gem Generators, 75 Foster St, Geelong VIC 3220 for 5 x Promac 2000W generators (code for new item PROGEN) @ $845.00 each. Their terms are net 30 days. The generators will sell for $1,350.00 each. Link to other sales and cost of sales. Minimum level for restocking alert and default reorder quantity is 5 for this item. Do not change tax code.
Cash sale of 1 x OZSTV2 @ $95.00 including GST. The customer paid with cash which has not yet been banked (use [Details] to select Undeposited Funds).
Credit sale to Police Supply Dept (PO #113927) of 5 x BKWSBS and 5 x BGSBBT. This isa new sale, not the supply of goods ordered 22/06/20.
Purchased some postage stamps from Australia Post for $100.00 including GST. these were paid from petty cash.
Deposited $6,486.00 in the bank. The $95 cash was used reimburse petty cash.

CHAPTER 8 - INTEGRATION
FIGURE 8.1 — Bank and Deposit Adjustments
18/06/20
18/06/20
19/06/20
19/06/20
19/06/20
20/06/20
22/06/20
22/06/20
23/06/20
24/06/20
25/06/20
25/06/20
25/06/20
26/06/20
26/06/20
29/06/20
29/06/20 Received the 10 airbeds @ $18 each ordered from Airtex (PO #2022) together with their invoice #729 for $220.00 including a freight charge of $20.00. Edit the card for this supplier to indude their address: 77 McCoy Street, Myaree, WA 6156, their phone number: 9310 2289, theirABN: 29 376 110 333, and their terms: net 10 days.
Received 3 of the Promac generators ordered from Gem Generators on our purchase order #2024, the remainder of the order will be delivered as soon as possible. Record the receipt of these inventory items together with delivery docket #5562. Their ABN is 32 620 159 990.
Credit sale to Scout Shop (PO #631) of 6 x OZHlK2 @ $114.00 each, 1 x PROGEN @ $1,350.00 and 1 x GMFEN5 @ $725.00.
Cheque #188 drawn to pay net wages of $2,198.00 (Gross $2,508.00, PAYG Withholding $310.00).
Received all the items ordered from Ozzie Trailblazers on purchase order #2023, together with their invoice #27524 for $957.00 including a freight charge of $50.00. The price of the OZtrail 2 Burner stove increased to $54.00 each.
Cash sale of 2 HP Specials @$470 each incl. GST. The customer paid by EFTPOS.
Invoice Scout Shop for repairs to 2 tents (PO #633). The total cost is $220.00 includingGST.
Received and banked a cheque for $2,217.40 from Kal barri General Store.
Received the bill from Gem Generators (Invoice #5562) for the items received on 18/06/20, for $2,920.50 including $120.00 freight. Check the quantities when you convert this to a bill because you only received 3, some are on backorder.
Sent cheque #189 to Engel Aust Pty Ltd in payment of the amount owing to them for the invoice dated 18/06/20. Check the discount calculation because a return was applied against this invoice.
Scout Shop returned 1 x OZHlK2 from their PO #631 and our invoice #2234 because someone misread a figure on the order and one more than they actually ordered was delivered. Issue an adjustment note.
Credit sale to Kangaroo Camping Gear (PO #773) of 6 x OZtrail Cabin tents. The customer was given a volume discount of 5% on this order, and a freight charge of $80 was added. This sale will exceed the credit limit given to them. Allow the sale to proceed because they have promised to EFT $5,000 into our account tomorrow. Increase the credit limit on their card to $15,000.
Received and banked a cheque for $3, 762.66 from Adventure Tou rs.
Received the electricity bill from Synergy for $634.50 including GST, which the owner paid immediately with his Visa credit card.
Received adjustment note #733 for $39.60 from Airtex Group for 2 faulty single airbeds returned to them.
Received and banked a cheque for $5,591.02 from Scout Shop. Check the discount calculations and availability.
Received notification that Outback Touring Company has gone into liquidation.
CHAPTER 8 - INTEGRATION
CHAPTER 8 - INTEGRATION
Write the amount owing off as a bad debt using the allowance method and the miscellaneous layout. This is an internal adjustment and no invoice will be sent to the customer. Record the transaction and then apply the credit against the amount

29/06/20
30/06/20
30/06/20
30/06/20 30/06/20 The owner wrote cash cheque #190 for $1,000.00 to reimburse petty cash with $5.00; the balance is for his own personal use.
Cheque #191 was used to purchase a new executive office desk from Morgan Office Furniture for the owner less the trade in of his old desk. The new desk cost $2,200 and he received cash back of $150 for the old desk. Both prioes indude GST. Use the Banking Command Centre to record the purchase and sale of these assets. The cash has put into petty cash. The old desk cost $500 and had a written down value of $90 at the time of sale.
Received a bill from the Caltex Service Station, 610 Olga Road, Maddington, WA 6109 for fuel purchases for the motor vehide during May and June. Total amount due on invoice 1009 is $728.60 including GST. The ABN for this new supplier is 88 000 114 626 and the terms are net 10 days. Use the service layoutforthe supplier.
Record the build of 2 HP Specials.
The owner transferred $6,000 electronically from the cheque account to the
investment account.
Additional Information
1/06/20
• Reverse $1,254.00 wages accrued at the end of May.
30/06/20
• A physical stock count at 30/06/20 found that there was one AIRBDI and one OZHP65 missing and the BKWSBS missing in the previous stocktake has been found.
• Record the interest charges (FRE) for the period on the business loan account of $125.65.
• Transfer the following pre paid expenses to their respective expe nse accounts for the period.
• Prepaid Insurance $445.00
• Pre paid Advertising $600.00.
• Record wages accrued at the end of June of $1,635.00
• Record superannuation payable on wages for June of $238.26. Adj ust the provision for doubtful debts to $643.00.
Use Recurring
CHAPTER 8 - INTEGRATION
To record the general journal entry for depreciation for the month use the [Record Journal Entry] and click [Use Recurring], highlight the entry to be recorded and click [Select]. The journal entry will display. There are no changes required to the amount of $598.89 shown in the journal entry, so click [Record].

FIGURE 8.3 — Use recurring journal entry
Bank Reconciliations
• Prepare end of month bank reconciliations for both these accounts.
INVESTMENT ACCOUNT BANK STATEMENT (ASAT 30/06/2020)
Date Particulars Debit Credit Balance
1/06/20
2/06/20 30/06/20
30/06/20 Opening Balance
Tra nsfer
Transfer
I nterest 5,000.00 6,000.00
31.91 15,042.19 Cr
10,042.19 Cr
16,074.10 Cr
TABLE 8.1 — Investment account bank statement
Use Bank Entry to record the interest earned on the investmentaccount. Tax code is ITS.
CHAPTER 8 - INTEGRATION
CHEQUE ACCOUNT BANK STATEMENT (AS AT 30/06/2020)
Date Pa rticulars Debit Credit Balance
1/06/20
2/06/20
5/06/20 8/06/20
15/06/20
17/06/20
19/06/20
22/06/20
25/06/20
26/06/20
29/06/20
30/06/20 Openi ng Balance
Cheque #181
Deposit
Deposit
Tra nsfer
Cheque #184 Cheque #187
Deposit
Cheque #185
Cheque #186
Loan repayment
Deposit
Cheque #188 Deposit
Deposit
Deposit
Ka nga roo Ca mpi ng
Deposit
Deposit
Cheque #189 Cheque #190
Tra nsfer
Bank Fees 396.00
6,252.00
2,998.00
3,300.00
592.70
600.00
2,198.00
3,135.00
1,000.00
6,000.00
10.00 250.00
825.00
5,000.00
660.00
6,486.00
940.00
2,217.40
3,762.66
5,000.00
470.00
5,591.02 7,907.40 Cr
7,761.40 Cr
13,586.40 Cr
4,336.40 Cr
1,103.70 Cr
503.70 Cr
6,989.70 Cr
4,791.70 Cr
7,949.10 Cr
11,711.76Cr
16,711.76 Cr
18,637.78 Cr
12,627.78 Cr
TABLE 8.2 — Cheque account bank statement
Reports
Display the following reports for June.
Banking— Cheques and Deposits —Reconciliation Report (All accounts)
GST — GST Reports — GST [Summary— Accrual]
Sales — Receivables —Aged Receivables [Summary] Sales —Customer —Analyse Sales [Customer]
Purchases— Payables —Aged Payables [Summary]
Purchases—Supplier—Purchases [Supplier Summary] Inventory—ltems — Items List [Summary]
Inventory- Items—Auto-Build Items
Accounts— Balance Sheet— Balance Sheet (Filter to Level 3)
Accounts— Profit & Loss — Profit & Loss Statement (1/07/19 to 30/06/20)
Accounts— Accounts— Trial Balance
Carry on Campinq
1800 Albany Highway
Reconciliation Report Maddington WA 6109
ABN: 62 099 854 074
Email: carryonc@ijnet.net.au
Withdrawal
Account: I •11 XO Business Cheque Account
Date Ot Bank Statement: 30/06/2020
Last Reconciled: 30/06/2020
Last Reconciled Balance: $12,627.78
Reconciled Cheques
281 22/05/2020 Airto Grouo S-39éSJO
1/06/2020 Ozz;e
186
187
188
189
190 -300620 TR000003 2/06/2020
3/06/2020 5/06/2020 i 5/06/2020 19/06/2020
24/06/2020
29/06/2020
30/06/2020
30/06/2020 Commerciå Retty restra Cash
Bank Loan
Cash
Aust Pty Ltd
Cash rees for June
Money 3ransfer $3,300.00
$592.70
52998.00
5600.00
$2,198.00
$3,133.00
Si.OOD,OO 310.00
6.00000
Tcta;: so. N $26*61.70
Reconciled Deposits
1/06/2020 cash Sajes for 00002224 szsoco
2/06/2020 cash Sales for 00022231
2/002020 Money $500,300
CRD00013 6106/2020 Cash Sates for 03002226 s€eoo
CROOOOi9 Bank Oeoosit 56,486-00
CR000020 20/06/2020 cash Sales N00223é
CR000021 22/%/2020 Kalbart± Genera} Store 92,227.40
CROOC022
CR00002ß CR0000*4 CRD0002S 25/06/2020
26/06/2020
29/06/2020
29/06/2020 Payment; Adventure Tours Payment: Kargaroo Gear cash sales for &3002229
Scout Shoo
ss.59%.02
202.08 $100
Outstanding Cheques 30/06/2020 Mötgan Offce Furritute
Reconci•tion: AccountRight Balance On 30/06/2020:
Add: Ct.eques: $10,427.78
330.00
Deacct.• Outstand ro Oe0%t5: $12,627.78
-lance Statemert: $12,627.78
Account; 1-1120 Investment Account
Date Of Bank Statement: 30/06/2020 Last Reconciled: 30/06/2020
Last Reconciled Balance: $16,074.10
Reconciled Cheques
TR000002 2/06/2020 Money Trensfer ss.ooo.oo
Totat•. 5,000.00
Reconciled Deposits
.E30ü€20
TROOC003 30/06,2020 interest for Jace
30/06/2020 Money
Total: $6,231-s: 50.00
Reconcifiat.n•. AccountRight Baarce On 30/06/2020:
Add: Outstare ng frequ€s: $16,074.10 so.oo

CHAPTER 8 - INTEGRATION 233
FIGURE 84-. Reconciliation Reports
Carry on Campinq
1800 Albany Highway
G ST [Summary - Accrual] Maddington WA 6109
June 2020 ABN: 62 099 854 074
Email: carryonc@iinet.net.au
Tax Collected Tax Paid
$2,200.00 -00.00
CST Free coo % 5235.65
CST Goods & Services 10.00 % 530,951.08 537.50220 52,813.74 53,409.29
Input Taxed Sales S31.S:
Not Repottäöle
FIGURE 8.5 - GST [Summary Accrual]
Carry on Campinq
1800 Albany Highway
Aged Receivables [Summary] Maddington WA 6109
As of 30/06/2020 ABU: 62 099 854 074
Email: carryonc@iinet.net.au
Name Total Due 0-30 31 -60 61 -90 90+
Adventure Tours s€l.€o so.oo $0.00 so.oo Kangaroo Cemoing Gear so,oo so.oo
Potice Suppiy Dept sg,222.so 59,222.50 $0.00 $0.00 50.00
Wooer d e Prima Sci-oti 308. so so.oo Total: 520, 82540 SO,oo so.oo
Ageing Percent: 11.1%

CHAPTER 8 - INTEGRATION
FIGURE 86-. Aged Receivables [Summary]
Carry on Campinq
1800 Albany Highway
Analyse Sales [Customer] Maddington WA 6109
June 2020 ABU: 62 099 854 074
Email: carryonc@iinet.net.au
Sales % Total Sales
Adventure Tours 53,426.60
Cash Saves
45.9%
FIGURE 8.7— Analyse Sales [Customer]
Note: The columns in both these reports have been widened to improve theirappearance.
Carry on Campinq
1800 Albany Highway
Aged Payables [Summary] Maddington WA 6109
As of 30/06/2020 62 099 854 074
Email: carryconc@iinet.net.au
Total Due31 -60 61
Airtex Groupscoo
Caltex Service Station 5723.60 5723.60 so.oo so.oo
Coleman Distributors Pty Ltd 52,486.00 S2,48E.OO so.oo sono
Commerc;af Resty 53,300.00 so.oo son
Garmir & Co Australia so.oo so.oo
Gem Generztors sox so.oo so.co
50.00
FIGURE 8.8 — Aged Payables [Summary]
Carry on Camping
1800 Albany Highway
Purchases [Supplier Summary] Maddington WA 6109
June 2020 ABU: 62 099 854 074
Email: carryonc@iinet.net.au

Airtex Group

Caltex Service Station

Coleman Distributors Pty Ltd

Commercial Realty

Gem Generators

CHAPTER 8 - INTEGRATION 235
FIGURE 89-. Purchases [Supplier Summary]
Carry on Campinq
1800 Albany Highway
Item List [Summary] Maddington WA 6109
62 099 854 074
Emeil: carryonc@iinet.net.au
Coleman Quick-bed Queen ses.oo
AIRES Air Bed sing)e Airtex Group 8 $144.00
BGSSBT 3ig Game Sleep Bag SiS & W Coæman Distr;butrs Pty Ltd $78&00 s€s.oo
EK%VSBS 3Bck Wolf steeping singte3 $240.00 snoo sumo
ENCFß Ergei 14t chest fridge Aust Pty Ltd 3
ENFF32 Enge 32!t Ltd s 52,900.00 ssnoo SESOO GMFENS Gam-tin Ferix S GPS Watch Germin & Co Austra}iE 3 S.no.oo ssoo.oo 5725.00
HP Special Hikers Pack 4 S302.S7 ozcA3N OZtzi cabin Ozzie Traidazers 5 ss,socoo s.,zoo.oo
OZHX2 OZtralZ Hiker 2 person tent Ozzre Traiibaze•Æ 5450.00 sucoo
OZHPE Hike Peck EL Ozzie Traii&azers SEO.oo ozsrvz OZt&ii Burner stove Ozzie 6 5320.62 55344 OZSTV3 OZtrali Deluxe 3 burner stove Ozzje Trai•azers 8 $640.00 sn.oo
OZSUN€ OZtraj; Sundowner E pers. tent Ozzie Traidazers
OZSWCF OZtraii Swit Pitch tent Ozzie 3 5180.00 SECCO
Grand Totai: 520,011.30
PROGEN Ptomac 2CCCW generator Gem Generators 2
FIGURE 8.10-Items List [Summary]
Carry on Campinq
1800 Albany Highway
Auto-Build Items Maddington WA 6109
62 099 854 074
Email: carryonc@iinet.net.au

Quantity to build: I HP Special Hikers Pack
OZSWIF OZtröi Swit Pite tent 1 sso.oo 3 BKWS3S Black WOif sleeping sirg!e 1 snoo 3 ozsrv2 OZtraj; Z Burner stove 1 OZHPé5 OZtt&i Hike Pack EL 1
CHAPTER 8 - INTEGRATION
FIGURE 8.11 -Auto-Build Items
Carry on Campinq
1800 Albany Highway
Balance Sheet Maddington WA 6109
As of June 2020 62 099 854 074
Email: carryonc@iinet.net.au

Assets
Current Assets
3ank Accounts 526.75188
193.90
-36.00
$17,337.23
Tots Assets $6,908.31
Liabilities
Current Liabiüties
Credit Cards 51.00432 CST -$1,375.55

Net Assets S42EIS.4g
Equity
Owners Capita!
Owners Dewings
Current Year Earnings -3,223.00
-$27,659.00
FIGURE 8.12 -Balance Sheet (Level 3)
Carry on Campinq
1800 Albany Highway
Profit & Loss Statement Maddington WA 6109
July 2019 To June 2020 ABU: 62 099 854 074
Email: carryonc@iinet.net.au

Income
Sales Tents $138,345.27
Ses Sleeping Equipment $21,727,-
Sales Kitchen Equipment
Sales Other $65,311.82
Sep/ce Income Freight Income
Discount Received $668.00
Tot3 Income 52863503.96
Cost Of Sates
Cost Of Sae Tents
Cost of Sales Sleepirg Equip
Cost of Sales Kitchen Equip
Cost of Sales Other
Freight Costs
DEscount Aiowed
Inventory Adjustments $53,225.00
$12,921.00
$29,585.00
$33,927.50
$1,430.00
$2.00
Total Cost Cf Sa;es sas.66
Gross Profit
Genera; Expenses
Accounting/300keeping Fees
Advertising & Marketing
Bark Fees 522000 Bad Debts $2 81482
Qctocity Expenses $2,351.82
General Repa;rs & Maintenance $1,160.00
Postage Station 597.09
5,599.52
5245.41
$138 003.62
Operatmg Prof.
Other Income
Interest Income $74.10
Profit on sale of asset
Total Other Income
Other Expenses
Interest Ex ense
Tots Other Expenses $125.65
CHAPTER 8 - INTEGRATION
FIGURE 8.13 — Profit & Loss Statement
Carry on Camping
1800 Albany Highway
Trial Balance Maddington WA 6109
June 2020 ABU: 62 099 854 074
Email: carryonc@iinet.net.au
YTD Debit
investment Account Petty On H•nd s:so.ao
Accounts ReceiÆbE
Less Prcvn for Doubtful Debts S353.oo 5643.00
Inventory $20,011.50
Advertising S3,ooaoo
Prepac Insurance
Furniture & Ec;ufgmetrt At Cost
Accum, Dept. Fum & Equip 505.00 improvements At Cost ss„oozoo
Dept, Imorcvements sz,w.oo
Motor At Cost
Accum. Depr, Motor Vehicies S37€.S9
Vsa
GST Coliected SE,E7.74
CST SZZ13.29
PAYC Withholding SUE0.oo
Superannuation 73/3b;e
Wages & Sz.Ües Psy•bJe *€35.00
Accounts Payab;e 523,433.00 537,467.30
Eustess Loan S13,32S.E Owners Capita s:s.zzs.oo
Ow•rers 51,793.00
Saks Tents sees Sleep;ng Equipment
Equipment %646.3E
Sales Other 54031.82
Service Income 53 400.00
Freight Income *€10.00
Discount Received
not
Cost Of SEE Tents 553,223.0-7
Cost cf SEES Szeeo;ng Equip
Cut cf SEES Kitcnen Equip
Cost cf SEB Other E 752.so 333,927.50
Freight Costs
Discount s-.42.25
Inventory Adjustments
Fees
Advertising s€oo.%
Bank Fees s:o.oo
Deots *799.32 *814.82
Electricity Expenses 32,331.82
Expenses
S3,OOOZ g€.onoo
Gene & so.oo
Post•ge Stationery 5797.09
Wages Saæries Expenses 55.3972
Suoeennuaticn 523326 $5,599.32 Staf Amenities so.oo
DepreciEtjon Expenses 5437.78 Expenses SE62,3€ 54,362.36
Expenses
:nterest Income
Proft on we cf esset :ttetest Expense tow:
238 CHAPTER 8 - INTEGRATION
FIGURE 8.14 -Trial Balance