INTRODUCTION

The source documents in this supplement are presented in the order they appear in the

chapter, but without any keystroke instructions. The source document numbers in or

below the check box match the numbers in the chapter. A t in the check box indicates

that keystroke instructions are provided in the chapter. Source documents with empty

check boxes have no instructions in the chapter. If you need help with a transaction, you

can use the index in the text or the summary index on the bookmark attached to the

cover to find the page number for instructions.

The source documents for each chapter are provided as separate files, and each

chapter is numbered with the chapter number preceding the page number.

SESSION DATE $$ AUGUST $7,2024$

Cheque Purchase Invoice #PFU$-4877$ Dated August $2/24$

From Places For Us$,$ $$1800$ plus $$234$ HST for monthly rent. Invoice total $$2034$

paid by cheque #$3421.$ Terms: payable on first day of each month.

Purchase Invoice #BC$-10116$ Dated August $2/24$

From Bell Canada, $$145$ plus $$18\mathrm{.}85$ HST for monthly telephone and Internet

service. Invoice total $$163\mathrm{.}85.$ Terms: net $15.$ Create new Group account

$2140$ A$/$P $-$ Bell Canada.

Purchase Invoice #WD$-2919$ Dated August $4/24$

From Wearable Designs, $$210$ plus $$27\mathrm{.}30$ HST for new store uniform T$-$shirts for

volunteer sales staff. Invoice total $$237\mathrm{.}30$ due in $30$ days.

Memo #$1$ Dated August $4/24$

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 $6/24$

From Picture It$,$ $$110$ plus $$14\mathrm{.}30$ HST for printing large poster to place in store

window to solicit Halloween costumes and other donations. Invoice total $$124\mathrm{.}30$

paid from Cash on Hand.

$1$

$2$

$3$

$4$

$5$

NOTES

The HST rate in Ontario is

$13$ percent.

HST is applied to rent for

commercial property but not for

residential property.

SESSION DATE $$ AUGUST $14,2024$

Purchase Invoice #KS$-9493$ Dated August $8/24$

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 $8/24$

From Kids In Motion, $$1100$ plus $$143$ HST for toys that were returned and

strollers that were discontinued styles or slightly marked floor models. Invoice

total $$1243.$ Terms: net $30$ days.

Cash Purchase Invoice #LT$-4632$ Dated August $10/24$

From Loonie$-$Toonies, $$150$ plus $$19\mathrm{.}50$ HST for holiday decorations for store.

Invoice total $$169\mathrm{.}50.$ Paid from Cash on Hand. $($Debit Other Supplies account.$)$

B

$9$

SESSION DATE $$ AUGUST $21,2024$

Funds Raised Form #FR$-24-08$ Dated August $16/24$

Received $$3000$ in donations to purchase new computer for store. Amount

deposited to Bank: Love It Again.

Purchase Invoice #DC$-5306$ Dated August $17/24$

From Data Connections, $$2600$ plus $$338$ HST for new computer with

point$-$of$-$sale software. Invoice total $$2938.$ Terms: net $25$ days. Create new

account $2420$ A$/$P $-$ Data Connections.

Cheque Purchase Invoice #P$-44982$ Dated August $17/24$

From Pizzaz, $$650$ plus $$84\mathrm{.}50$ HST to repair and repaint store sign $$ replace the

word Love with heart logo$.$ Invoice total $$734\mathrm{.}50$ paid by cheque #$3423.$

SESSION DATE $$ AUGUST $28,2024$

Cash Purchase Invoice #PH$-9976$ Dated August $24/24$

From Pizza House, $$320$ plus $$41\mathrm{.}60$ HST for pizza and soft drinks to show

appreciation to volunteers. Invoice total $$361\mathrm{.}60.$ Paid from Cash on Hand.

$7$

$8$

No: $3422$

TD$-$CT

$2544$ Yonge St$.$

Toronto, ON M$4$P $1$A$6$

No: $3422$

Pay to the order of $

$/$

$100$ Dollars

Re:

$2$

Y

$0$

Y

$2$

Y

$4$

Y

$0$

M

$8$

M

$1$

D

$2$

D$$

Date

$0354454993883422$

$4-$A Charity Blvd$.$

Toronto, ON

M$4$G $2$T$2$

Bell Canada

pay invoice # BC$-10116$ $$163\mathrm{.}85$

$$ One hundred sixty$-$three dollars $85$

$163\mathrm{.}85$

August $12,2024$

$10$

$11$

$12$

$13$

$6$

SOURCE DOCUMENTS FOR CHAPTER $44-2$

NOTES

Charge pizza purchase to

Miscellaneous Expenses.

NOTES

Children$$s clothing and

books are not subject to HST; GST

at $5\%$ only applies to sales and

purchases of these items.

Payment Cheque #$3424$ Dated August $26/24$

To Wearable Designs, $$576\mathrm{.}30$ in payment of account. Reference invoices

#WD$-2919$ and #WD$-1813.$

Bank Debit Memo #HB$-3881$ Dated August $28/24$

From Heartfelt Bank, $$45\mathrm{.}50$ in bank charges for cheques and statement

preparation. Create new Group account $5010$ Bank Charges.

Bank Debit Memo #HB$-3996$ Dated August $28/24$

From Heartfelt Bank, $$4200$ for payroll, including all payroll expenses, to pay

store manager Jeremy Fischer wages for one month.

SESSION DATE $$ AUGUST $31,2024$

B

$17$

Memo #$2$ Dated August $31/24$

From Fischer: Deposited $$18200$ from Cash on Hand $($receipts from sales$)$ to

Bank: Love It Again.

Payment Cheque #$3425$ Dated August $31/24$

To Kids Stuff, $$1849$ in full payment of account. Reference invoices #KS$-9493$

and #KS$-6279.$

SESSION DATE $$ SEPTEMBER $15,2024$

Cheque Purchase Invoice #PFU$-9328$ Dated September $1/24$

From