Online Accounting Service Reports Completed by Integra Accounting Outsourcing
BLUE BELL DIAMOND LTD
Journal
December 2009
Trans no Type Date Num Adj Name Memo Account Debit Credit
40 Bill 12/17/2009 British Gas Accounts Payable 201.12
British Gas Gas and Electric 171.17
British Gas Total VAT VAT Control 29.95  
201.12 201.12
65 Invoice 12/18/2009 6 Cranberry's Accounts Receivable 3,196.00
Cranberry's Oak table Retail 800.00
Cranberry's Oak table Stock Asset 480.00
Cranberry's Oak table Cost of Goods Sold 480.00
Cranberry's Oak chair Retail 640.00
Cranberry's Oak chair Stock Asset 400.00
Cranberry's Oak chair Cost of Goods Sold 400.00
Cranberry's Pine table Retail 800.00
Cranberry's Pine table Stock Asset 450.00
Cranberry's Pine table Cost of Goods Sold 450.00
Cranberry's Pine chair Retail 480.00
Cranberry's Pine chair Stock Asset 288.00
Cranberry's Pine chair Cost of Goods Sold 288.00
Cranberry's Total VAT VAT Control   476.00
4,814.00 4,814.00
70 Invoice 12/13/2009 11 Offa Kitchens Accounts Receivable 3,149.00
Offa Kitchens Butler's sink Retail 240.00
Offa Kitchens Butler's sink Stock Asset 120.00
Offa Kitchens Butler's sink Cost of Goods Sold 120.00
Offa Kitchens Double sink Retail 280.00
Offa Kitchens Double sink Stock Asset 136.00
Offa Kitchens Double sink Cost of Goods Sold 136.00
Offa Kitchens Mixer taps Retail 70.00
Offa Kitchens Mixer taps Stock Asset 32.00
Offa Kitchens Mixer taps Cost of Goods Sold 32.00
Offa Kitchens Silver taps Retail 50.00
Offa Kitchens Silver taps Stock Asset 24.00
Offa Kitchens Silver taps Cost of Goods Sold 24.00
Offa Kitchens Pine base cabinet Retail 560.00
Offa Kitchens Pine base cabinet Stock Asset 248.00
Offa Kitchens Pine base cabinet Cost of Goods Sold 248.00
Offa Kitchens Pine base cabinet with drawer Retail 680.00
Offa Kitchens Pine base cabinet with drawer Stock Asset 320.00
Offa Kitchens Pine base cabinet with drawer Cost of Goods Sold 320.00
Offa Kitchens Pine double wall cabinet Retail 450.00
Offa Kitchens Pine double wall cabinet Stock Asset 241.55
Offa Kitchens Pine double wall cabinet Cost of Goods Sold 241.55
Offa Kitchens Pine single wall cabinet Retail 350.00
Offa Kitchens Pine single wall cabinet Stock Asset 150.00
Offa Kitchens Pine single wall cabinet Cost of Goods Sold 150.00
Offa Kitchens Total VAT VAT Control   469.00
4,420.55 4,420.55
71 Invoice 12/20/2009 12 Offa Kitchens Accounts Receivable 3,008.00
Offa Kitchens Pine table Retail 1,600.00
Offa Kitchens Pine table Stock Asset 900.00
Offa Kitchens Pine table Cost of Goods Sold 900.00
Offa Kitchens Pine chair Retail 960.00
Offa Kitchens Pine chair Stock Asset 576.00
Offa Kitchens Pine chair Cost of Goods Sold 576.00
Offa Kitchens Total VAT VAT Control   448.00
4,484.00 4,484.00
105 Bill 12/17/2009 Firth & Co Accounts Payable 1,410.00
Firth & Co Pine base cabinet with drawer Stock Asset 1,200.00
Firth & Co Total VAT VAT Control 210.00  
1,410.00 1,410.00
106 Bill 12/03/2009 Mercia Supplies Accounts Payable 376.00
Mercia Supplies Mixer taps Stock Asset 320.00
Mercia Supplies Total VAT VAT Control 56.00  
376.00 376.00
107 Bill 12/20/2009 Windsor & Wycombe Accounts Payable 4,183.00
Windsor & Wycombe Oak table Stock Asset 1,200.00
Windsor & Wycombe Pine table Stock Asset 1,800.00
Windsor & Wycombe Pine chair Stock Asset 560.00
Windsor & Wycombe Total VAT VAT Control 623.00  
4,183.00 4,183.00
120 Bill 12/23/2009 Windsor & Wycombe Accounts Payable 4,183.00
Windsor & Wycombe Oak table Stock Asset 1,200.00
Windsor & Wycombe Pine table Stock Asset 1,800.00
Windsor & Wycombe Pine chair Stock Asset 560.00
Windsor & Wycombe Total VAT VAT Control 623.00  
4,183.00 4,183.00
135 Payment 12/05/2009 Martina Freeman Undeposited Funds 4,782.26
Martina Freeman Accounts Receivable   4,782.26
4,782.26 4,782.26
136 Payment 12/11/2009 Offa Kitchens Undeposited Funds 2,462.80
Offa Kitchens Accounts Receivable   2,462.80
2,462.80 2,462.80
137 Payment 12/30/2009 Offa Kitchens Undeposited Funds 5,282.80
Offa Kitchens Accounts Receivable   5,282.80
5,282.80 5,282.80
145 Payment 12/02/2009 Sutton Housing Association:Kitchen refurbishment Flats 1-6 Undeposited Funds 1,821.11
Sutton Housing Association:Kitchen refurbishment Flats 1-6 Accounts Receivable   1,821.11
1,821.11 1,821.11
152 Sales Receipt 12/02/2009 2 Undeposited Funds 48.45
Mixer taps Retail 35.00
Mixer taps Stock Asset 16.00
Mixer taps Cost of Goods Sold 16.00
Post and packing Postage 6.23
Total VAT VAT Control   7.22
64.45 64.45
163 Bill 12/02/2009 Chiltern Properties Accounts Payable 780.00
Chiltern Properties Rent 780.00
Chiltern Properties Total VAT VAT Control 0.00  
780.00 780.00
170 Bill 12/03/2009 G Davies Accounts Payable 202.50
G Davies Office Supplies 172.34
G Davies Total VAT VAT Control 30.16  
202.50 202.50
190 Bill Pmt -Cheque 12/02/2009 1021 Chiltern Properties Master Bank Current 780.00
Chiltern Properties Accounts Payable 780.00  
780.00 780.00
191 Bill Pmt -Cheque 12/09/2009 1022 Chester Ltd Master Bank Current 7,138.13
Chester Ltd Accounts Payable 7,138.13  
7,138.13 7,138.13
192 Bill Pmt -Cheque 12/09/2009 1023 Windsor & Wycombe Master Bank Current 1,833.00
Windsor & Wycombe Accounts Payable 1,833.00  
1,833.00 1,833.00
193 Bill Pmt -Cheque 12/13/2009 1024 Mercia Supplies Master Bank Current 376.00
Mercia Supplies Accounts Payable 376.00  
376.00 376.00
194 Bill Pmt -Cheque 12/18/2009 1025 G Davies Master Bank Current 202.50
G Davies Accounts Payable 202.50  
202.50 202.50
195 Bill Pmt -Cheque 12/27/2009 1027 British Gas Master Bank Current 201.12
British Gas Accounts Payable 201.12  
201.12 201.12
196 Bill Pmt -Cheque 12/27/2009 1026 Firth & Co Master Bank Current 1,410.00
Firth & Co Accounts Payable 1,410.00  
1,410.00 1,410.00
197 Bill Pmt -Cheque 12/31/2009 1028 Windsor & Wycombe Master Bank Current 4,183.00
Windsor & Wycombe Accounts Payable 4,183.00  
4,183.00 4,183.00
214 Cheque 12/23/2009 cash Sava Cash & Carry Christmas party items Petty Cash 73.98
Sava Cash & Carry Christmas party items Entertainment 73.98  
73.98 73.98
221 Deposit 12/06/2009 Deposit Master Bank Current 6,651.82
Martina Freeman Deposit Undeposited Funds 4,782.26
Sutton Housing Association:Kitchen refurbishment Flats 1-6 Deposit Undeposited Funds 1,821.11
Deposit Undeposited Funds   48.45
6,651.82 6,651.82
222 Deposit 12/06/2009 Deposit Master Bank Savings 2,462.80
Offa Kitchens Deposit Undeposited Funds   2,462.80
2,462.80 2,462.80
223 Deposit 12/31/2009 Deposit Master Bank Current 5,282.80
Offa Kitchens Deposit Undeposited Funds   5,282.80
5,282.80 5,282.80
252 Liability Cheque 12/16/2009 Internet Inland Revenue Master Bank Current 2,003.00
Inland Revenue Payroll Liabilities 900.86
Inland Revenue Payroll Liabilities 505.57
Inland Revenue Payroll Liabilities 596.57  
2,003.00 2,003.00
253 Giro/BACS Payment 12/31/2009 Andrew G Turner BACS-Payroll 1,730.24
Andrew G Turner Payroll Expenses 1,833.33
Andrew G Turner Payroll Expenses 500.00
Andrew G Turner Payroll Liabilities 233.33
Andrew G Turner Payroll Expenses 275.34
Andrew G Turner Payroll Liabilities 275.34
Andrew G Turner Payroll Expenses 0.00
Andrew G Turner Payroll Liabilities 0.00
Andrew G Turner Payroll Liabilities 369.76
Andrew G Turner Payroll Expenses 0.00
Andrew G Turner Payroll Liabilities 0.00
Andrew G Turner Payroll Liabilities 0.00  
2,608.67 2,608.67
254 Payroll Cheque 12/31/2009 BACS Master Bank Current 5,015.48
BACS BACS-Payroll 1,730.24
BACS BACS-Payroll 312.00
BACS BACS-Payroll 821.08
BACS BACS-Payroll 1,161.08
BACS BACS-Payroll 991.08  
5,015.48 5,015.48
255 Giro/BACS Payment 12/31/2009 Charlie S Walker BACS-Payroll 312.00
Charlie S Walker Payroll Expenses 312.00
Charlie S Walker Payroll Expenses 0.00
Charlie S Walker Payroll Liabilities 0.00
Charlie S Walker Payroll Expenses 0.00
Charlie S Walker Payroll Liabilities 0.00
Charlie S Walker Payroll Expenses 0.00
Charlie S Walker Payroll Liabilities 0.00
Charlie S Walker Payroll Liabilities 0.00
Charlie S Walker Payroll Expenses 0.00
Charlie S Walker Payroll Liabilities 0.00
Charlie S Walker Payroll Liabilities 0.00  
312.00 312.00
256 Giro/BACS Payment 12/31/2009 Gemma T Curtis BACS-Payroll 821.08
Gemma T Curtis Payroll Expenses 1,000.00
Gemma T Curtis Payroll Liabilities 61.50
Gemma T Curtis Payroll Expenses 72.57
Gemma T Curtis Payroll Liabilities 72.57
Gemma T Curtis Payroll Expenses 0.00
Gemma T Curtis Payroll Liabilities 0.00
Gemma T Curtis Payroll Liabilities 117.42
Gemma T Curtis Payroll Expenses 0.00
Gemma T Curtis Payroll Liabilities 0.00
Gemma T Curtis Payroll Liabilities 0.00  
1,072.57 1,072.57
257 Giro/BACS Payment 12/31/2009 James E MacDonald BACS-Payroll 1,161.08
James E MacDonald Payroll Expenses 1,500.00
James E MacDonald Payroll Liabilities 111.50
James E MacDonald Payroll Expenses 131.57
James E MacDonald Payroll Liabilities 131.57
James E MacDonald Payroll Expenses 0.00
James E MacDonald Payroll Liabilities 0.00
James E MacDonald Payroll Liabilities 227.42
James E MacDonald Payroll Expenses 0.00
James E MacDonald Payroll Liabilities 0.00
James E MacDonald Payroll Liabilities 0.00  
1,631.57 1,631.57
258 Giro/BACS Payment 12/31/2009 Lynda J Hamilton BACS-Payroll 991.08
Lynda J Hamilton Payroll Expenses 1,250.00
Lynda J Hamilton Payroll Liabilities 86.50
Lynda J Hamilton Payroll Expenses 102.07
Lynda J Hamilton Payroll Liabilities 102.07
Lynda J Hamilton Payroll Expenses 0.00
Lynda J Hamilton Payroll Liabilities 0.00
Lynda J Hamilton Payroll Liabilities 172.42
Lynda J Hamilton Payroll Expenses 0.00
Lynda J Hamilton Payroll Liabilities 0.00
Lynda J Hamilton Payroll Liabilities 0.00  
1,352.07 1,352.07
284 Payment 12/18/2009 Hartley Furnishings Ltd Undeposited Funds 3,243.00
Hartley Furnishings Ltd Accounts Receivable   3,243.00
3,243.00 3,243.00
286 Deposit 12/18/2009 Deposit Master Bank Current 3,243.00
Hartley Furnishings Ltd Deposit Undeposited Funds   3,243.00
3,243.00 3,243.00
287 Deposit 12/31/2009 Deposit Master Bank Savings 245.12
Deposit Interest Income   245.12
245.12 245.12
TOTAL 90,789.22 90,789.22
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