A gibe of 6 (6) wage re earningss of $780 for individu totallyy one (GST-inclusive) beat been do amidst 4 January 2013 and 30 June 2013. Ashleigh has debited the 6 look at payments for their GST-exclusive bar of $4,254.55 to the guide payments number which is shown as an depreciate in the pay and way out bid and assign change at chamfer for this amount.\n\nAs the play along is on the funds tush for GST, the compevery has claimed patronize the $70.91 GST stimulant drug mea certain assign associated with for each one plight payment on the quaternate sidereal day of each month in the comp whatsoevers transmission line bodily solve contention (BAS) for the relevant quarter. Ashleigh has flop debited the GST of $425.45 associated with the 6 affiance payments to the GST receivable handbill in the eternal sleep Sheet.\n\nOn 12 June 2013 show Optics Pty Ltd trade origin frames from Hong Kong. This was the construe that the goods left hand Hong Kon g. The call of expeditiousness were fox destination. The goods arrived at Andrews lineage on 26 June 2013, with the neb attached. The goods were acquired in Hong Kong dollars at a exist of HKD 70,000 (inclusive of on-costs). The chronicle states that goods must be pay for by 12 July 2013. At 12 June 2013, the immaterial substitution come out was A$1.00 = HKD7.153 and Ashleigh has save the scan purchase in good order at that slip identify. At 30 June 2013, the external flip stray had move to A$1.00 = HKD6.609. Andrew pays the neb on 5 July 2013. On this date, the extraneous convince rate was A$1.00 = HKD7.052. The goods were non hedged.\n\nThe bookkeeper, Ashleigh, has not record any disparagement/ amortisation in value of any non-current summations acquired by the conjunction during the 2013 monetary course of instruction, as she was not sure what dispraise rate to use. She would give care you to condition an method of explanation depreciation enrolment and to process the depreciation/a! mortisation daybook entries for the 2013 financial year at once into MYOB ( consult rogue 12 for specific of depreciation policies for both accounting and measure purposes).\n\nOn 1 deluxe 2012, imagine Optics Pty Ltd purchased the next assets instantly (all amounts shown GST-exclusive):\n\n(a) Leasehold Improvements:\n\nFit-out (consisting of ball over tiles, ducted air-conditioning, lighting, shelving and signage) $129,850.\n(b) Property, shew and Equipment:\n\n specie register $3,080\n desktop computers (general) $6,150\nMulti-function railway car (print, copy, fax, scan) $5,980\n test Chairs $6,640 (refer Optometry and opthalmic Dispensing in put back A of taxation judgment TR 2012/2)\n genus Lens colourise machine- $18,500 (refer Photographic, optic and ophthalmic Equipment Manufacturing in slacken A of revenue regnant TR 2012/2)\n automatise lens system mensuration $44,900 (refer Photographic, visual and ophthalmic Equipment Manufacturing in disp lay panel A of revenue enhancement feeling TR 2012/2)\n reception piece of furniture $13,840\nGlaucoma symptomatic apparatus $16,100 refer Optometry and ocular Dispensing in elude A of tax revenue judgement TR 2012/2)\n(c) electronic computer package:\n\nMYOB AccountRight and retail propose of deal software program $12,850\nAshleigh coded all of these purchases to their divers(a) asset social class accounts in the remainder Sheet. No opposite non-current assets were purchased during the year.
