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Source Documents Session Date August 7, 2025

Cheque Purchase Invoice #PFU-4877 Dated August 2/25 From Places For Us, $1 800 plus $234 HST for monthly rent. Invoice total $2 034 paid by cheque #3421. Terms: payable on first day of each month.

Purchase Invoice #BC-10116 Dated August 2/25 From Bell Canada, $145 plus $18.85 HST for monthly telephone and Internet service. Invoice total $163.85. Terms: net 15. Create new Group account 2140 A/P - Bell Canada.

Purchase Invoice #WD-2919 Dated August 4/25 From Wearable Designs, $210 plus $27.30 HST for new store uniform T-shirts for volunteer sales staff. Invoice total $237.30 due in 30 days.

Memo #1 Dated August 4/25 From Fischer: Give T-shirts to volunteer sales staff. Cost of T-shirts given out is $210. Reduce T-shirt asset account and charge the cost to Miscellaneous Expenses account.

Cash Purchase Invoice #PI-2168 Dated August 6/25 From Picture It, $110 plus $14.30 HST for printing large poster to place in store window to solicit Halloween costumes and other donations. Invoice total $124.30 paid from Cash on Hand

Session Date August 14, 2025

Purchase Invoice #KS-9493 Dated August 8/25 From Kids Stuff, $900 plus $45 GST for children's clothing from store liquidation sale. Invoice total $945. Terms: net 20 days.

Purchase Invoice #KIM-10990 Dated August 8/25 From Kids In Motion, $1 100 plus $143 HST for toys that were returned and strollers that were discontinued styles or slightly marked floor models. Invoice total $1 243. Terms: net 30 days.

Cash Purchase Invoice #LT-4632 Dated August 10/25 From Loonie-Toonies, $150 plus $19.50 HST for holiday decorations for store. Invoice total $169.50. Paid from Cash on Hand. (Debit Other Supplies account.)

It Again 4-A Charity Blvd. Toronto, ON M4G 2T2 Pay to the order of Bell Canada One hundred sixty-three dollars TD-CT 2544 Yonge St. Toronto, ON M4P 1A6 - 03544 - 5499 388 3422 Re: pay invoice # BC-10116 No: 3422 Date 20350813 163.85 85 /00 Dollars Jeremy Fischer $163.85 No: 3422 August 12, 2025

Session Date August 21, 2025

Funds Raised Form #FR-25-08 Dated August 16/25 Received $3 000 in donations to purchase new computer for store. Amount deposited to Bank: Love It Again.

Purchase Invoice #DC-5306 Dated August 17/25 From Data Connections, $2 600 plus $338 HST for new computer with point-of-sale software. Invoice total $2 938. Terms: net 25 days. Create new account 2420 A/P - Data Connections.

Cheque Purchase Invoice #P-44982 Dated August 17/25 From Pizzaz, $650 plus $84.50 HST to repair and repaint store sign replace the word Love with heart logo. Invoice total $734.50 paid by cheque #3423. Session Date August 28, 2025

Cash Purchase Invoice #PH-9976 Dated August 24/25 From Pizza House, $320 plus $41.60 HST for pizza and soft drinks to show appreciation to volunteers. Invoice total $361.60. Paid from Cash on Hand.

Payment Cheque #3424 Dated August 26/25 To Wearable Designs, $576.30 in payment of account. Reference invoices #WD-2919 and #WD-1813.

Bank Debit Memo #HB-3881 Dated August 28/25 From Heartfelt Bank, $45.50 in bank charges for cheques and statement preparation. Create new Group account 5010 Bank Charges.

Bank Debit Memo #HB-3996 Dated August 28/25 From Heartfelt Bank, $4 200 for payroll including all payroll expenses to pay store manager Jeremy Fischer wages for one month.

It Again 4-A Charity Blvd. Toronto, ON M4G 2T2 SALES SUMMARY FORM: FR-25-09 Date: August 31, 2025 Comment: Summary of cash receipts sales in August 2025 Description Sales of donated items Sales of purchased clothing & books Sales of other purchased items mount $4 200.00 4 300.00 8 680.00 GST on books and clothing sold HST on sales of other purchased items 215.00 1 128.40 Receiued in cash ley August 31, 2025 Signature Jeremy Fischer Total S18 523.40

Memo #2 Dated August 31/25 From Fischer: Deposited $18 200 from Cash on Hand (receipts from sales) to Bank: Love It Again.

Payment Cheque #3425 Dated August 31/25 To Kids Stuff, $1 849 in full payment of account. Reference invoices #KS-9493 and #KS-6279.

Cheque Purchase Invoice #PFU-9328 Dated September 1/25 From Places For Us, $1 800 plus $234 HST for monthly rent. Invoice total $2 034 paid by cheque #3426. Terms: payable on first day of each month.

Purchase Invoice #BC-18588 Dated September 2/25 From Bell Canada, $145 plus $18.85 HST for monthly telephone and Internet service. Invoice total $163.85. Terms: net 15.

Payment Cheque #3427 Dated September 2/25 To Kids In Motion, $2 503 in full payment of invoices #KIM-10990 and #KIM- 8697.

Payment Cheque #3428 Dated September 12/25 To Bell Canada, $163.85 in full payment of invoice #BC-18588.

Funds Raised Form #FR-25-10 Dated September 13/25 Received $4 000 plus $520 HST for advertising on the charity's website. Total revenue received $4 520 deposited to Bank. Create new account: 4180 Revenue: Advertising. Session Date September 29, 2025

Notes

The year-end advisor may appear again when you advance the date to September 29.

The warning about the date being more than one week past the previous session date will be displayed again.

Memo #3 Dated September 19/25 From Fischer: Presented Sunni Husein with $200 gift certificate for Volunteer Extraordinaire Award. Create new Group account 5430 Employee Gifts. Paid for gift certificate from Cash on Hand.

Bank Debit Memo #HB-8310 Dated September 20/25 From Heartfelt Bank, $240 plus $31.20 HST for payroll services for one year. Total withdrawal from chequing account was $271.20. Create new expense account 5380 Payroll Services.

Bank Debit Memo #HB-9778 Dated September 28/25 From Heartfelt Bank, $4 200 for payroll, including all payroll expenses, to pay store manager Jeremy Fischer wages for one month.

Funds Received Form #FR-25-11 Dated September 28/25 Received $800 in donations. Amount deposited to Bank: Love It Again account.

Cash Purchase Invoice #CP-2 Dated September 29/25 From Canada Post, $200 plus $26 HST for postage to mail donation receipts. Invoice total $226. Paid from Cash on Hand.

Sales Summary Form #FR-25-12 Dated September 29/25 Summary of sales receipts during the month.

Revenue from donated items $2 500 Revenue from purchased clothing & books 7 200 Revenue from other purchased items 8 000 GST @ 5% 360 HST @ 13% 1 040 Total $19 100 deposited to Cash on Hand.

Memo #4 Dated September 28/25 From Fischer: Deposited $18 500 from Cash on Hand (receipts from sales) to Bank: Love It Again.

Bank Debit Memo #HB-10921 Dated September 29/25 From Heartfelt Bank, withdraw $14 200 from chequing account to repay loan for $14 000 plus $200 interest. Create new Group account 5100 Interest Expense.

Bank Debit Memo #HB-10998 Dated September 29/25 From Heartfelt Bank, $45.50 in bank charges for cheques and statement preparation.

It Again 4-A Charity Blvd. Toronto, ON M4G 2T2 MEMO #5 Date: From: Re: September 30, 2025 Jeremy Fischer Adjustments required for year-end (cost of goods sold, supplies used and prepaid expenses expired) Cost of books sold Cost of clothing sold Cost of other purchased items sold Office supplies used Other supplies used Prepaid utilities $1 900 4 155 8 200 120 680 290 Authorization: JF

It Again 4-A Charity Blvd. Toronto, ON M4G 2T2 MEMO #5 Date: From: Re: September 30, 2025 Jeremy Fischer Adjustments required for year-end (cost of goods sold, supplies used and prepaid expenses expired) Cost of books sold Cost of clothing sold Cost of other purchased items sold Office supplies used Other supplies used Prepaid utilities $1 900 4 155 8 200 120 680 290 Authorization: JF

Memo #7 Dated September 30/25 All accounts for the year are settled, so the books can be closed. Make a backup of the data files. Start a new fiscal period to close the books.

Memo #8 Dated September 30/25 After starting the new fiscal period, Fischer discovered a donation cheque #488129 for $500 that has not been recorded and should be added to the revenue for the previous fiscal period. He closed the books before making the entry. Read the margin Notes.