Detailed Ledger Trial Balance
TCSLedgTBBud
ACME TRUCK SERVICING LTD
Fiscal exclusive balances for the period from 01 Apr 2003 to 30 Sep 2003
Currency: NZD
Budget balances accumulated from transaction code Bud
Name
Actual Debit
Actual Credit
Account
Budget Debit
Budget Credit
Variance
Percent
Variance
Percent
Sales Revenue
382,184.35
001.10
367,500.00
14,684.35
4.00%
Cost of Sales
264,744.25
002.10
243,000.00
(21,744.25)
(8.95%)
Job Revenue
339,499.55
003.50
337,250.00
2,249.55
0.67%
Job Cost
105,693.18
004.50
138,500.00
32,806.82
23.69%
Purchased Items for Resale
2,023.00
007.10
12,500.00
(10,477.00)
(83.82%)
Freight Charges
435.50
009.10
6,200.00
(5,764.50)
(92.98%)
Freight Charges
009.50
1,550.00
(1,550.00)
(100.00%)
Re-Stocking Fees
021.10
1,050.00
(1,050.00)
(100.00%)
Assets Register
32,000.00
100
(32,000.00)
Asset Suspense-Motor Vehicles
32,000.00
110.4
32,000.00
Asset Suspense-Computer Equip
2,476.00
110.5
(2,476.00)
Trade Creditors
83,785.22
120
83,785.22
Purchases Suspense-Main
1,400.74
125.10
(1,400.74)
Purchases Suspense-Ham
855.00
125.20
855.00
Miscellaneous Debtors-Service
4,131.00
129.50
(4,131.00)
Trade Debtors
130,958.54
130
(130,958.54)
Staff Loan - Alan Corson
5,000.00
135.50051
(5,000.00)
Warehouse Inventory-Main Whse
3,805.88
150.00
(3,805.88)
Warehouse Inventory-Ham Depot
1,780.40
150.20
1,780.40
GST Receivable-Standard Rate
47,487.65
302.1
47,487.65
GST Payable-Standard Rate
43,621.93
303.1
(43,621.93)
GST Payments to IRD
32,087.98
305.1
(32,087.98)
Retained Earnings-Prior Years
490.9
60,600.00
60,600.00
100.00%
Advertising & Promotion
700.10
3,000.00
3,000.00
100.00%
Advertising & Promotion
700.50
3,000.00
3,000.00
100.00%
Bank Charges
192.14
705.90
300.00
107.86
35.95%
Bad Debts
2,872.30
710.10
3,000.00
127.70
4.26%
Bad Debts
710.50
6,000.00
6,000.00
100.00%
Discounts & Allowances
1,200.00
715.10
(1,200.00)
Education & Training
300.00
725.10
6,250.00
5,950.00
95.20%
Education & Training
900.00
725.50
5,500.00
4,600.00
83.64%
Education & Training
450.00
725.90
2,750.00
2,300.00
83.64%
Exchange Variation-AUD
146.17
730.90AUD
146.17
Exchange Variation-USD
2.14
730.90USD
2.14
Freight Expenses
2,651.95
735.10
5,350.00
2,698.05
50.43%
Freight Expenses
87.50
735.50
1,250.00
1,162.50
93.00%
Inventory Adjustments
696.30
740.10
3,000.00
3,696.30
123.21%
Inventory Adjustments
740.20
700.00
700.00
100.00%
Packaging Materials
1,678.00
770.10
3,000.00
1,322.00
44.07%
Page 1 of 2
Printed on 17 Oct 2005 at 04:20 PM
Detailed Ledger Trial Balance
TCSLedgTBBud
ACME TRUCK SERVICING LTD
Fiscal exclusive balances for the period from 01 Apr 2003 to 30 Sep 2003
Currency: NZD
Budget balances accumulated from transaction code Bud
Name
Actual Debit
Actual Credit
Account
Budget Debit
Budget Credit
Variance
Percent
Variance
Percent
Packaging Materials-Recovered
6.00
770.19
600.00
(594.00)
(99.00%)
Printing & Stationery
1,018.75
780.10
2,100.00
1,081.25
51.49%
Printing & Stationery
1,265.85
780.50
1,500.00
234.15
15.61%
Printing & Stationery
920.00
780.90
1,500.00
580.00
38.67%
Salaries Paid
14,406.00
785.10
18,000.00
3,594.00
19.97%
Salaries Paid
16,245.90
785.50
20,100.00
3,854.10
19.17%
Salaries Paid
40,896.60
785.90
50,100.00
9,203.40
18.37%
Telephone & Tolls
1,239.98
787.10
1,500.00
260.02
17.33%
Telephone & Tolls
813.90
787.50
900.00
86.10
9.57%
Telephone & Tolls
1,138.40
787.90
1,500.00
361.60
24.11%
Travel Expenses
790.10
1,200.00
1,200.00
100.00%
Travel Expenses
790.50
1,500.00
1,500.00
100.00%
Travel Expenses
790.90
850.00
850.00
100.00%
Wages Paid
32,966.95
795.10
40,500.00
7,533.05
18.60%
Wages Paid
19,099.20
795.20
24,000.00
4,900.80
20.42%
Wages Paid
48,614.60
795.50
59,100.00
10,485.40
17.74%
Wages Paid
14,150.50
795.90
17,100.00
2,949.50
17.25%
ANZ Current Account
61,873.26
910
(61,873.26)
Total:
890,901.28
890,901.28
726,650.00
726,650.00
164,251.28
22.60%
164,251.28
22.60%
Page 2 of 2
Printed on 17 Oct 2005 at 04:20 PM