Prepare the Business Activity Statement for Ben's Bookkeeping from his manual cashbook records.

Ben operated a bookkeeping business in which he travels to his client's premises and completes book word on site. Ben is registered for GST and reports monthly on a cash basis. He keeps a manual Cash Receipts Journal and Cash Payments Journal and all business transactions are recorded in these.

Ben's Bookkeeping
Cash Receipts Journal
				GST		Other receipts
Date	Rec no.	Particulars	Bank	Collected	Sales	Amount	Account
June
1	465	Harry's Transport	220.00	20.00	200.00
3	466	B Nicholls	165.00	15.00	150.00
7	467	Lockwood Enterprises	376.20	34.20	342.00
10	468	Harry's Transport	220.00	20.00	200.00
14	469	Champion Campervans	198.00	18.00	180.00
14	470	G D Smith	110.00	10.00	100.00
17	471	Harry's Transport	220.00	20.00	200.00
20	472	Rent from warehouse	2200.00	200.00		2000.00	Rent
22	473	Lockwood Enterprises	176.00	16.00	160.00
27	474	Harry's Transport	220.00	20.00	200.00
30	b/s	Interest received	31.20			31.20	Interest
			4136.40	373.20	1732.00	2031.20
			4136.40

Cash Payments Journal
								Other
Date	Chq no.	Particulars	Bank	GST Paid	Wages	Ph / Elec	MV	Sundry	Account
June
2	55	BP Hometown - MV Fuel	55.00	4.00			40.00	11.00	Drawings
3	56	Telstra - Mobile ph bill	156.30	14.21		142.09
6	57	Officeworks - stationery	207.75	18.89				188.86	Stationery
8	58	BP Hometown - MV Fuel	48.30	3.51			35.13	9.66	Drawings
10	59	Dell - New Laptop	3212.00	292.00				2920.00	Equipment
10	60	Drawings	200.00					200.00	Drawings
10	61	Wages (PAYG W/H $136)	743.00		743.00
14	62	AAMI MV Insurance	876.50	63.75			637.45	175.30	Drawings
15	63	TPG - Internet	69.95	6.36		63.59
17	64	BP Hometown - MV Fuel	62.10	4.52			45.16	12.42	Drawings
20	65	Seminar fees	330.00	30.00				300.00	Subscription
23	66	Yellow Pages	144.50					144.50	Advertising
24	67	Wages (PAYG W/H $136)	743.00		743.00
30	B/S	Bank charges	10.00					10.00	Bank charges
			6858.40	437.24	1486.00	205.68	757.74	3971.74	0.00
			6858.40

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A Office use only 41890314 Business activity statement When completing this form: print clearly using a black pen round down to whole dollars (do not show cents) if reporting a zero amount, print '0' (do not use NIL) leave boxes blank if not applicable (do not use N/A, NIL) do not report negative figures or use symbols such as +, -, /, $. Goods and services tax (GST) Complete Option 1 OR 2 OR 3 (indicate one choice with an X) Option 1: Calculate GST and report quarterly Total sales (G1 requires 1A completed) G1 $ Does the amount shown at G1 include GST? (indicate with X) Export sales G2 Other GST-free sales G3 S Yes No Document ID ABN Form due on Payment due on GST accounting method Contact phone number Authorised contact person who completed the form Option 2: Calculate GST quarterly and report annually OR Total sales G1 requires 1A completed) G1 $ Yes .00 No Does the amount shown at G1 include GST (indicate with X) Report GST on sales at 1A and GST on purchases at 1B in the Summary section over the page .00 Option 3: Pay GST instalment amount quarterly DOOR Capital purchases G10 S Non-capital purchases G11 $ Report GST on sales at 1A and GST on purchases at 1B in the Summary section over the page .00 G21 $ Write the G21 amount at 1A in the Summary section over the page (leave 1B blank) .00 OR if varying this amount, complete G22, G23, G24 Estimated net G22 $ GST for the year Varied amount payable G23 $ for the quarter Write the G23 amount at 1A in the Summary section over the page (leave 1B blank) Reason code for variation G24 NAT 4189-03.2014 [JS 29398] METHODS OF PAYMENT BPAY Contact your financial institution to make this payment from your cheque or savings account. You will need the details listed below. B PAY Biller Code: 75556 Reference: Your EFT code (shown on the front of your payment slip directly above the barcode) Credit card Payments can be made online or by phone, visit our website at ato.gov.au/howtopay or phone 1300 898 089. A card-payment fee applies. Other payment options For more information about other payment options, you can: visit our website at ato.gov.au/howtopay phone us on 1800 815 886. Payments cannot be made in person at any of our branches or shopfronts. .00 .00 A Office use only 41890314 Business activity statement When completing this form: print clearly using a black pen round down to whole dollars (do not show cents) if reporting a zero amount, print '0' (do not use NIL) leave boxes blank if not applicable (do not use N/A, NIL) do not report negative figures or use symbols such as +, -, /, $. Goods and services tax (GST) Complete Option 1 OR 2 OR 3 (indicate one choice with an X) Option 1: Calculate GST and report quarterly Total sales (G1 requires 1A completed) G1 $ Does the amount shown at G1 include GST? (indicate with X) Export sales G2 Other GST-free sales G3 S Yes No Document ID ABN Form due on Payment due on GST accounting method Contact phone number Authorised contact person who completed the form Option 2: Calculate GST quarterly and report annually OR Total sales G1 requires 1A completed) G1 $ Yes .00 No Does the amount shown at G1 include GST (indicate with X) Report GST on sales at 1A and GST on purchases at 1B in the Summary section over the page .00 Option 3: Pay GST instalment amount quarterly DOOR Capital purchases G10 S Non-capital purchases G11 $ Report GST on sales at 1A and GST on purchases at 1B in the Summary section over the page .00 G21 $ Write the G21 amount at 1A in the Summary section over the page (leave 1B blank) .00 OR if varying this amount, complete G22, G23, G24 Estimated net G22 $ GST for the year Varied amount payable G23 $ for the quarter Write the G23 amount at 1A in the Summary section over the page (leave 1B blank) Reason code for variation G24 NAT 4189-03.2014 [JS 29398] METHODS OF PAYMENT BPAY Contact your financial institution to make this payment from your cheque or savings account. You will need the details listed below. B PAY Biller Code: 75556 Reference: Your EFT code (shown on the front of your payment slip directly above the barcode) Credit card Payments can be made online or by phone, visit our website at ato.gov.au/howtopay or phone 1300 898 089. A card-payment fee applies. Other payment options For more information about other payment options, you can: visit our website at ato.gov.au/howtopay phone us on 1800 815 886. Payments cannot be made in person at any of our branches or shopfronts. .00 .00