Course notes

Computerised Bookkeeping

Creating Customers
Batching Sales/Credits
Inputting Purchases
Bank Receipts
Bank Payment
Petty Cash Payment
Bank Reconciliation
Production of Reports
 Progressive College – Leaders in care Training since 1986

Name The Shoe Warehouse

Address: 77 Main Street

Tullamore

Co. Offaly

Telephone 057 456788

Fax 057 456789

The Shoe Store is owned and run by Cormac Dunne,

This retail business commenced on March 1st 20XX
and involved in the sale and distribution of quality Irish footwear.

VAT is chargeable at Standard on the sale of adult’s footwear

and 0% is applied to the sale of children's footwear

To commence his business Cormac lodged €8000 of his own money into the business bank account on March 1st
He then wrote out a cheque payable to Petty Cash for 150.00, cashed it at the bank and put this into his petty cash book
so that he would have money for small items of expenditure
As Cormac was a start-up business, the local Enterprise board in Co Offaly awarded him a grant to start his business
This amount (€1000) was transferred into Cormac's bank by Electronic Fund Transfer (EFT)on March 4th, 50%
grant was to be repaid back by Cormac Dunne

Included are the following source documents that formed the first month’s trading by The Shoe Warehouse

2
Sales invoices issued to Customers on Credit for March

The Shoe Warehouse The Shoe Warehouse

77 Main Street 77 Main Street
Tullamore Tullamore
Co. Offaly Co. Offaly
Vat Ref No 2356984A Tel: 057 456788 Vat Ref No 2356984A Tel: 057 456788
Date 05-Mar Inv No 10001 Date 08-Mar Inv No 10002

Walkers Shoe Store The Foot Store

12 Selskar St., 34 River Walk
Wexford Waterford

Units Description VAT Net Units Description VAT Net

28 Ladies Walking Shoes 23% € 1,500.00 18 Men's Sports Shoes 23% 540
22 Child's bedtime Slippers 0% € 968.00 32 Gents Walking Shoes 23% 1792

VAT Rate Net Amount VAT Amount Net: € 2,468.00 VAT Rate Net Amount VAT Amount Net: € 2,332.00
23% € 1,500.00 € 345.00 VAT: € 345.00 23% € 2,332.00 536.36 VAT: € 536.36
0% € 968.00 € - 0%
Total: € 2,813.00 Total: € 2,868.36
 Progressive College – Leaders in care Training since 1986

The Shoe Warehouse The Shoe Warehouse

77 Main Street 77 Main Street
Tullamore Tullamore
Co. Offaly Co. Offaly
Vat Ref No 2356984A Tel: 057 456788 Vat Ref No 2356984A Tel: 057 456788
Date 14-Mar Inv No 10003 Date 20-Mar Inv No 10004

Walkers Shoe Store The Foot Store

12 Selskar St., 34 River Walk
Wexford Waterford

Units Description VAT Net Units Description VAT Net

12 Girls School Shoes 0% 672 43 Ladies Walking Shoe 23% 2580
18 Boys School Shoes 0% 990 42 Mens Sports shoe 23% 1260

VAT Rate Net Amount VAT Amount Net: € 1,662.00 VAT Rate Net Amount VAT Amount Net: € 3,840.00
23% VAT: € - 23% € 3,840.00 883.20 VAT: € 883.20
0% 1662 0 0%
Total: € 1,662.00 Total: € 4,723.20

4
 Progressive College – Leaders in care Training since 1986

The Shoe Warehouse The Shoe Warehouse

77 Main Street 77 Main Street
Tullamore Tullamore
Co. Offaly Co. Offaly
Vat Ref No 2356984A Tel: 057 456788 Vat Ref No 2356984A Tel: 057 456788
Date 28-Mar Inv No 10005 Date 31-Mar Credit No. 12
Re Invoice 100001
Walkers Shoe Store Walkers Shoe Store
12 Selskar St., 12 Selskar St.,
Wexford Wexford

Units Description VAT Net Units Description VAT Net

10 Ladies walking shoes 23% 600 2 Ladies Walking Shoes 23% 120
15 Boys School Shoes 0% 750

VAT Rate Net Amount VAT Amount Net: € 1,350.00 VAT Rate Net Amount VAT Amount Net: € 120.00
23% 600 138 VAT: € 138.00 23% € 120.00 27.60 VAT: € 27.60
0% 750 0 0%
Total: € 1,488.00 Total: € 147.60

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 Progressive College – Leaders in care Training since 1986

Supplier Invoices

Irish Shoe Retailer Irish Shoe Retailer

Camden Street Camden Street
Dublin Dublin
Tel 01 455555 Va t No 9247293A Tel 01 455555 Va t No 9247293A

03-Mar Inv 778899 04-Mar Inv 779900

The Shoe Warehouse
The Shoe Warehouse 77 Main Street
77 Main Street Tullamore
Tullamore Co. Offaly
Co. Offaly
Units Description VAT Net Units Description VAT Net
10 Gents Walking shoes 23% 220 50 Gents Walking shoes 23% 1100
20 Ladies Walking Shoes 23% 600
10 Childs Bedtime Slippers 0% 250

VAT Rate Net Amount VAT Amount Net: € 1,070.00 VAT Rate Net Amount VAT Amount Net: € 1,100.00
23% 820 188.6 VAT: € 188.60 23% 1100 253 VAT: € 253.00
0% 250 0 0%
Total: € 1,258.60 Total: € 1,353.00

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 Progressive College – Leaders in care Training since 1986

Whole Sale Shoe Supplies Irish Shoe Retailer

Northern Industrial Est Camden Street
Dublin Dublin
Tel 01 4577888 Va t No 1589654J Tel 01 455555 Va t No 9247293A

08-Mar Inv 4589 09-Mar Credit Note 56

re Invoice 778899
The Shoe Warehouse The Shoe Warehouse
77 Main Street 77 Main Street
Tullamore Tullamore
Co. Offaly Co. Offaly
Units Description VAT Net Units Description VAT Net
10 Girls School Shoes 0% 150 1 Gents Walking shoes 23% 22
20 Boyls School Shoes 0% 400
10 Childs Bedtime Slippers 0% 250

VAT Rate Net Amount VAT Amount Net: € 800.00 VAT Rate Net Amount VAT Amount Net: € 22.00
23% 0 VAT: € - 23% 22 5.06 VAT: € 5.06
0% 800 0 0%
Total: € 800.00 Total: € 27.06

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 Progressive College – Leaders in care Training since 1986

Telephone Service Account

Electricity Supply Board EIR
PO Box 1832 Accounts
Portlaoise Dial 1903
Co. Laois
The Shoe Warehouse Inv 4125
12-Mar Account 11148897-PA 77 Main Street
Invoice 4573729 Tullamore
The Shoe Warehouse Co. Offaly
77 Main Street Eircom Plc
Tullamore Issue Date 14-Mar St Stephens Green
Co. Offaly
Meter Reading Units & Rates Details Amt Account Summary
Present Previous Last Bill Amount 0
Line rental 10.00
189800 0 189800 @0.0002 General € 379.30 Equi pment Rental 25.00
Calls Units Rate
Standing € 30.00 Local 256 0.1377 35.26
Charge National 502 0.6605 331.59
Cross Chan 20 0.5775 11.55

VAT Rate Net Amount VAT Amount Net: € 409.30 VAT Rate Net Amount VAT Amount Net: € 413.40
23% 0 VAT: € 55.26 23% € 413.40 95.08 VAT: € 95.08
0% 0 0% 0
13.50% € 409.30 € 55.26 Total: € 464.56 13.50% Total: € 508.48

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 Progressive College – Leaders in care Training since 1986

unit 4 Irish Shoe Retailer

Crosslands Ind Estate Camden Street
Ballymount Road Dublin
Dublin 12 Tel 01 455555 Va t No 9247293A

20-Mar Inv 4568 21-Mar Inv 781122

The Shoe Warehouse The Shoe Warehouse

77 Main Street 77 Main Street
Tullamore Tullamore
Co. Offaly Co. Offaly
Units Description VAT Net Units Description VAT Net
25 Gents Walking shoes 23% 550
Delivery Dublin to 23% 60
Enniscorthy

VAT Rate Net Amount VAT Amount Net: € 60.00 VAT Rate Net Amount VAT Amount Net: € 550.00
23% € 60.00 € 13.80 VAT: € 13.80 23% € 550.00 € 126.50 VAT: € 126.50
0% € - € - 0% € -
Total: € 73.80 Total: € 676.50

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 Progressive College – Leaders in care Training since 1986

TopTech Limited Celtic Copiers

15 Main Street Bachelors Quay
Gorey Dublin 2
Tel: 0535588879 VAT No IE 44445555Q
VAT : IE 6275756R
27-Mar INV 1004 28-Mar Inv PAC - 908
The Shoe Warehouse
77 Main Street The Shoe Warehouse
Tullamore 77 Main Street
Co. Offaly Tullamore
Co. Offaly
Units Description VAT Net Units Description VAT Net
120 2 hrs Photocopier repairs 23%
Laser Printer 23% 500 carried out at 77 Main St
Enniscorthy

2 hrs at 60.00 per hour 120

VAT Rate Net Amount VAT Amount Net: € 500.00 VAT Rate Net Amount VAT Amount Net: € 120.00
23% € 500.00 € 115.00 VAT: € 115.00 23% € 120.00 € 27.60 VAT: € 27.60
0% € - € - 0% € -
Total: € 615.00 Total: € 147.60

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 Progressive College – Leaders in care Training since 1986

FIRST NATIONAL BANK plc 19-Mar

Pay The Shoe Warehouse

two thousand, six hundred and sixty five

€ 2,665.40
euro and 40C

Cheque no 004444 Tom Walker

Walkers Shoes

FIRST NATIONAL BANK plc 25-Mar

Pay The Shoe Warehouse

One thousand, six hundred and sixty two

€ 1,662.00
euro

Cheque no 004452 Tom Walker

Walkers Shoes

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 Progressive College – Leaders in care Training since 1986

Allied Bank Plc 27-Mar

Pay The Shoe Warehouse

Seven hundred and twenty three euro and 20c

€ 723.20

Cheque no 0033111 Mary Walsh

The Foot Store

Allied Bank Plc 30-Mar

Pay The Shoe Warehouse

two thousand euro only

€ 2,000.00

Cheque no 0033114 Mary Walsh

The Foot Store

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 Progressive College – Leaders in care Training since 1986

12-Mar 15-Mar

Pay ESB Pay EIR

Four hundred and sixty four euro and 56c Five hundred and eight euro and 48 cent only
€ 464.56 € 508.48

Cheque no 100002 Cormac Dunne Cheque no 100003 Cormac Dunne

The Shoe Warehouse The Shoe Warehouse

15-Mar 16-Mar

Pay Irish Shoe Retailers Pay Whole Sale Shoe Supplies

One thousand, two hundred and fifty eight Eight hundred euro
€ 1,258.60 € 800.00
euro and 60c

Cheque no 100004 Cormac Dunne Cheque no 100005 Cormac Dunne

The Shoe Warehouse The Shoe Warehouse

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 Progressive College – Leaders in care Training since 1986

20-Mar 28-Mar

Pay Fast way courier Pay Toptech

seventy three euros and 80 c Six hundred and fifteen euro

€ 73.80 € 615.00

Cheque no 100006 Cormac Dunne Cheque no 100007 Cormac Dunne

The Shoe Warehouse The Shoe Warehouse

31-Mar 31-Mar

Pay Kevin Doyle ( Wages) Pay Cormac Dunne

Two thousand, five hundred euro three hundred euro

€ 2,500.00 € 300.00

Cheque no 100008 Cormac Dunne Cheque no 100009 Cormac Dunne

The Shoe Warehouse The Shoe Warehouse

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 Progressive College – Leaders in care Training since 1986

Petty Cash Voucher Petty Cash Voucher

Date 09-Mar Voucher 01 Date 11-Mar Voucher 02

Details Amount Details Amount

TAXI 8.75 Medical Charge 25.00

Signed The Shoe Store Total 8.75 Signed The Shoe Store Total 25.00

Petty Cash Voucher Petty Cash Voucher

Date 19-Mar Voucher 03 Date 30-Mar Voucher 04

Details Amount Details Amount

POSTAGE 11.88 PARKING RECEIPTS 16.00

Signed The Shoe Store Total 11.88 Signed The Shoe Store Total 16.00

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 Progressive College – Leaders in care Training since 1986

Statement period
STATEMENT OF ACCOUNT 1st Mar to 31st March

The Shoe Warehouse

77 Main Street
Tullamore
Co. Offaly

Date Details Withdrawal Deposit Balance

01-Mar Lodgement 1 € 8,000.00 € 8,000.00
03-Mar Cheque 10001 € 150.00 € 7,850.00
03-Mar Set up charges € 4.50 € 7,845.50
04-Mar Lodgement 2 € 1,000.00 € 8,845.50
07-Mar Cheque book charges € 10.00 € 8,835.50
10-Mar DD Offaly Co. Co (Rates) € 500.00 € 8,335.50
15-Mar Cheque 10002 € 464.56 € 7,870.94
19-Mar Lodgement 3 € 2,813.00 € 10,683.94
20-Mar Cheque 10004 € 1,258.60 € 9,425.34
20-Mar Cheque 10005 € 800.00 € 8,625.34
26-Mar Lodgement 4 € 1,662.00 € 10,287.34
27-Mar Collector General income Tax € 1,000.00 € 9,287.34
27-Mar Lodgement 5 € 2,868.36 € 12,155.70
28-Mar Cheque 10007 € 615.00 € 11,540.70
28-Mar Bank fees € 10.50 € 11,530.20
28-Mar Grant repayment € 41.67 € 11,488.53
31-Mar Cheque 10008 € 2,500.00 € 8,988.53
31-Mar Lodgement 7 € 2,000.00 € 10,988.53
31-Mar Transfer to Petty Cash € 61.63 € 10,926.90

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