CURRENT LIABILITIES LONG TERM LIABILITIES SALES REVENUE COST OF GOODS SOLD PAYROLL EXPENSES GENERAL & ADMINISTRATIVE EXPENSES CAR EXPENSES OTHER REVENUE Staff Amenities STOCK ON HAND EQUITY SOH / Leather CURRENT ASSETS Plant & Equipment - at Cost Less: Accumulated Depreciation Motor Vehicles - at Cost Less: Accumulated Depreciation CAPITAL ASSETS Cheque Account Less: Provision Doubtful Debts Trade Debtors / Australia - with GST Trade Debtors / Exports - GST free GST / Refund SOH / PVC SOH / Fabrics SOH / Metal Hardware / Fasteners / Accessories SOH / Paint / Glue / Dye SOH / Threads / Tapes / Cords / Laces SOH / Other Goods Trade Creditors Taxation - Payable Workers Compensation - Payable Superannuation - Payable Insurance - Payable GST / Payable GST Payments / Refunds GST Adjustments Issued & Paid up Capital Opening Account Balance Credit Payments / Holding Account Sales / Manufactured Products Sales / General Shop Labour Design / Patternmaking Shipping & Handling Interest Received Foreign Exchange Profit Mark-Up / Price Adjustment Computer Consultancy / Training Bank Loans Hire Purchase Other Loans COGS / Leather COGS / PVC COGS / Fabrics COGS / Metal Hardware / Fasteners / Accessories COGS / Paint / Glue / Dye COGS / Threads / Tapes / Cords / Laces COGS / Other Goods Wages Superannuation Workers Compensation External labour costs Accountancy Legal Fees Postage / Printing / Stationery Freight and Cartage Advertising & Promotions Bad Debts Capital Cost Allowance Expense Interest Expenses Depreciation Expenses Taxation Insurance Security Bank Fees And Charges Other Fees And Charges Office Supplies Rent on Land & Buildings Repairs & Maintenance Fixtures & Fittings Replacements (tools, etc) Telephone Computer Expenses Research & Development Travel, Accommodation & Conference Hire / Rent of Plant & Equipment Registration & Insurance Licenses Foreign Exchange Loss Electricity Gas Sundry Expenses Goods & Services for own Use M/V Commercial - Fuels / Oils / Parts M/V Commercial - Repairs M/V Commercial - Reg / Insurance M/V Private Use - Interest Expenses M/V Private Use - Other Expenses M/V Private Use - Depreciation Expenses M/V Commercial - Depreciation Expenses M/V Commercial - Interest Expenses Cash / Paid From Private Accounts Payments for G & S for own Use Discounts / Refunds / Rounding Retained Profits Fines - NON DEDUCTIBLE EXPENSES