Books — June 2026
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MK
Bank rec · BOSL current a/c
42 / 45 matched
3 exceptions · statement to 30 Jun · Run reconciliation →
Bank rec · 1st National savings
Reconciled ✓
Closing balance agreed EC$ 22,081.14 · rec report saved
Migration
TB balanced ✓
Imported from QuickBooks · opening balances 31 Dec 2025 · 214 accounts mapped · New migration →
Journal
Append-only · corrections post as reversals · every line traceable
| Date | Entry | Debit | Credit | Amount | |
|---|---|---|---|---|---|
| Jul 17 | Card sale — POS 2 | Cash at bank 142.50 | Sales 126.67 · VAT payable 15.83 | AUTO | +142.50 |
| Jul 17 | Massy Distribution | Cost of sales 3,457.78 · VAT payable 432.22 | Cash at bank 3,890.00 | AUTO | −3,890.00 |
| Jul 17 | Tap to Pay — mobile | Cash at bank 68.00 | Sales 60.44 · VAT payable 7.56 | AUTO | +68.00 |
| Jul 17 | LUCELEC — direct debit | Utilities 1,204.18 | Cash at bank 1,204.18 | REVIEW | −1,204.18 |
| Jul 17 | Card sale — POS 1 | Cash at bank 87.50 | Sales 77.78 · VAT payable 9.72 | AUTO | +87.50 |
| Jul 16 | July 1–16 — trading (aggregated) | Cost of sales 144,400.00 · VAT payable 18,050.00 · Staff costs 7,300.00 · Utilities 1,300.00 · VAT payable 162.50 · Cash at bank 66,912.50 | Sales 193,000.00 · Sales 21,000.00 · VAT payable 24,125.00 | AUTO | +66,912.50 |
| Jun 30 | LUCELEC — direct debit | Utilities 1,204.18 | Cash at bank 1,204.18 | REVIEW | −1,204.18 |
| Jun 30 | Depreciation — June (straight-line) | Depreciation 1,720.00 | Accumulated depreciation 1,720.00 | SYSTEM | −1,720.00 |
| Jun 30 | Operating expenses — June | Staff costs 14,200.00 · Utilities 2,410.00 · Other operating expenses 4,600.00 · VAT payable 876.25 | Cash at bank 22,086.25 | AUTO | −22,086.25 |
| Jun 30 | June sales — Novis Pay & POS batches (aggregated) | Trade receivables 1,540.00 · Cash at bank 148,284.55 | Sales 119,860.40 · Sales 14,981.60 · VAT payable 14,982.55 | AUTO | +148,284.55 |
| Jun 29 | J. Charles — labour | Staff costs 850.00 | Cash at bank 850.00 | REVIEW | −850.00 |
| Jun 29 | Massy Distribution & suppliers — cost of sales (aggregated) | Cost of sales 58,067.04 · Cost of sales 34,342.96 · Inventories 2,380.00 · VAT payable 7,258.38 · Trade payables 5,328.00 | Cash at bank 107,376.38 | AUTO | −107,376.38 |
| Jun 28 | Cash deposit 28 Jun | Cash at bank 2,400.00 | Sales 2,400.00 | REVIEW | +2,400.00 |
| Jun 27 | Repayment of borrowings — SLDB | Borrowings 2,000.00 | Cash at bank 2,000.00 | AUTO | −2,000.00 |
| Jun 27 | SLDB loan interest — June | Finance costs 1,850.00 | Cash at bank 1,850.00 | AUTO | −1,850.00 |
| Jun 26 | Reversal — duplicate POS batch 24 Jun | Sales 812.00 · VAT payable 101.50 | Cash at bank 913.50 | SYSTEM | −913.50 |
| Jun 24 | POS batch 24 Jun (duplicate — later reversed) | Cash at bank 913.50 | Sales 812.00 · VAT payable 101.50 | AUTO | +913.50 |
| Jun 21 | VAT remitted to IRD — May 2026 (ref IRD-2026-05-7702) | VAT payable 6,102.00 | Cash at bank 6,102.00 | AUTO | −6,102.00 |