Case Study Of Able Elecs

Case Study Of Able Elecs

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ACCT2003 Computerised Accounting Systems

Task

Assignment requirements

This is an individual assignment is based on chapters 9 and 10 of the Accounting with MYOB AccountRight Plus text book.

You are employed by this business to process the timesheets, prepare pays and invoice customers for work done their behalf and prepare reports for the period. To do that you are required to use MYOB AccountRight Plus (2019.1 version). Once you have setup the business and entered opening balances, you have one week’s paperwork to record for the business.

This assignment must be submitted in the [email protected] electronic mailbox (see unit outline for due date and time. The submission (i.e. a zipped file) must include all the PDF reports listed below, declaration form and your MYOB data file.

Read the information provided carefully, as you have to use that information in order to correctly set up the data file, record transactions and complete this assignment. Follow these guidelines:

•When you create the data file, include your student number in the field with the name of the business. If you forget, we will not be able to give you any marks for this assignment.

•The trial balance as at 30 September provides the general ledger opening balances. If you  need to add any accounts, remember to take care to classify the accounts correctly.

•This is a service business, but you are billing customers for services provided, therefore the time billing layout is to be used for all customers.

•Suppliers may be providing a service, professional services or items. Make sure you choose the appropriate layout for each supplier.

•At the end of the week, you are required to prepare the reports listed on the final page, and export them to PDF. The reports should look professional, with appropriate headings and subaccounts.

Business background

Wim Van Dyke owns and operates as Able Electrics Pty Ltd, a small service business that does electrical installations and repairs. The company offices are at 648 Marshall Rd, Malaga WA 6090 and the phone number is 9248 8058. There are three employees who are paid weekly. and tax deducted from their wages (PAYG withholding tax) is remitted to the Australian Taxation Office (ATO) quarterly.

The business is registered for the Goods and Services Tax (GST) and PAYG Withholding, and the company’s ABN is 24 096 845 126. The accrual basis is used for both accounting and GST purposes.

Payroll Information:

All employees are individuals, paid weekly on an hourly basis and by cheque. They are all members of the default superannuation fund and are claiming the tax-free threshold.

Current Payroll Year:2022

Full Work Week Hours:38 (5 days per week, 7.6 hours per day)

Overtime: 1.5x for first 3 hours, 2x after that and on weekends for all employees

 

Default Superannuation Fund: Australian Super

Round Net Pay Down to: 10 cents

Wage Category: A motor vehicle allowance of 70c per km is paid to all employees

Superannuation Guarantee:Change to the new rate for 2022 of 10%. To be printed on the Pay Advice.

Additional exemption – Vehicle Allowance.

Salary Sacrifice Superannuation:5% of gross wage

Entitlements:To be printed on the Pay Advice. Exempt all categories except Annual Leave Pay, Base Hourly, Long Service Leave, and Personal Leave Pay.

Deduction Categories: Private Health Fund, Union Fees

Where applicable link accounts to the appropriate expense and/or payable account

Account No.

ABLE ELECTRICS PTY LTD

Trial Balance

As of 30TH September, 2021

1-1110

Bendigo Bank Cheque Account

50,083

1-1140

Petty Cash/Cash on Hand

200

1-1310

Accounts Receivable

7,040

1-2210

Plant & Equipment At Cost

38,870

1-2220

Accum Depr. Plant & Equipment

28,220

1-2410

Motor Vehicles At Cost

19,900

1-2420

Accum Depr. Motor Vehicles

9,665

2-1210

GST Collected

10,114

2-1220

GST Paid

5,816

2-1410

PAYG Withholding Payable

6,195

2-1420

Superannuation Payable

1,937

2-1460

Private Health Fund Payable

392

2-1480

Union Fees Payable

98

2-1510

Accounts Payable

1,760

3-1000

Share Capital

100

3-8000

Retained Earnings

40,209

4-1000

Electrical Income

101,140

4-2000

Other Income

170

5-1000

Materials Purchases

9,180

6-1300

Bank Fees

30

6-1700

Electricity Expenses

358

6-1900

Motor Vehicle Expenses

1,540

6-2000

Rent Expenses

8,400

6-2200

Printing, Postage & Stationery

125

6-2900

Telephone Expenses

540

6-4100

Wages & Salaries Expenses

51,622

6-4500

Superannuation Expenses

6,296

TOTAL

$200,000

$200,000

Name:

Dalton, Brett

Murray, Helen

Van Dyke, Wim

Date of Birth:

11/10/1991

28/04/1986

27/07/1968

Start Date:

21/08/2014

1/10/2018

1/07/2005

Employment Basis:

Full time

Full time

Full time

Hourly Rate:

$33

$26

$40

TFN:

281 322 189

620 153 640

187 229 806

Private Health Fund:

$46 per week

$52 per week

Union Fees:

$12.20 per week

$12.20 per week

Category

Type

Brett Dalton

Helen Murray

Wim Van Dyke

Base Hourly:

Wages

$15,048.00

$12,646.40

$19.760.00

Annual Leave Loading:

Wages

$219.45

P

P

Annual Leave Pay:

Wages

$1,254.00

P

P

Overtime (1.5x)

Wages

$594.00

$156.00

$720.00

Overtime (2x)

Wages

$132.00

P

$800.00

Personal Leave Pay:

Wages

P

$197.60

P

Motor Vehicle Allowance:

Wages

$49.00

$45.50

P

Private Health Fund:

Deductions

$598.00

N/A

$676.00

Union Fees:

Deductions

$158.60

$158.60

N/A

Salary Sacrifice:

Superannuation

N/A

N/A

$1,098.00

PAYG Withholding:

Taxes

$2076.00

$1,565.00

$2,554.00

Annual Leave Accrual: – Carry Over

– Year-to date

Entitlements

190

38

114

38

456

38

Personal Leave Accrual: – Carry Over

– Year-to date

Entitlements

72

9.5

24.2

9.5

185

9.5

Superannuation Guarantee:

Superannuation

$1,630.20

$1,591.80

$1.976.00

Employee Billing Rate:

Time Billing

$100

$70

$150

Cost per hour:

Time Billing

$60

$50

$85

Time sheets for the week ending 7/10/2021

Brett Dalton

Date

Customer

Activity

Job No.

Hours:

Minutes

Billing Units

1/10/21

Southern Cross Village

Repair

202

3:00

WA Building Company

Design

203

1:00

Non billable (Personal)

3:36

4/10/21

WA Building Company

Chase

203

8:00

20

MV

12

Non billable

0:36

5/10/21

WA Building Company

Install

203

9:00

MV

12


Non billable

0:36

6/10/21

WA Building Company

Install

203

10:36

MV

12

Non billable

1:00

7/10/21

WA Building Company

Install

203

2:00

Mirrabooka Real Estate

Repair

205

4:00

Non billable

1:36

 

Helen Murray

Date

Customer

Activity

Job No.

Hours:

Minutes

Billing Units

1/10/21

Non-Billable (Annual Leave)

7:36

4/10/21

WA Building Company

Print

203

10

MV

10

Non billable

7.36

5/10/21

WA Building Company

Install

203

6:00

Non billable

1.36

6/10/21

WA Building Company

Install

203

3:00

MV

15

Non-billable

4:36

7/10/21

WA Building Company

Install

203

3:00

Non-billable

4:36

Wim Van Dyke

Date

Customer

Activity

Job No.

Hours:

Minutes

Billing Units

1/10/21

Mirrabooka Real Estate

Smoke

201

3:12

WA Building Company

Design

203

3:00

Non billable

1:24

2/10/21 (Saturday)

WA Building Company

Design

203

4:00

4/10/21

WA Building Company

Install

203

6:00

Non billable

1:36

5/10/21

Glengarry Private Hospital

Repair

204

3:48

WA Building Company

Install

203

3:00

Non billable

1:48

6/10/21

WA Building Company

Install

203

5:00

WA Building Company

Smoke

203

3:15

Non billable

0:24

7/10/21

WA Building Company

Install

203

3:00

Southern Cross Village

Install

206

3:00

Non billable

1:36

Prepare time billing invoices

Prepare Time Billing invoices for clients as follows:

Mirrabooka Real Estate (Job No. 201) – All charges plus 2 smoke detectors @ $90 each excluding GST

Southern Cross Village (Job No. 202) – All charges plus $10 (excluding GST) for electrical equipment.

Glengarry Private Hospital (Job No. 204) – All charges plus $100 (excluding GST) for electrical equipment.

Mirrabooka Real Estate (Job No. 205) – All charges 

Southern Cross Village (Job No. 206) – All charges plus 2 CCTV cameras @ $85 each excluding GST.

WA Building Company – All charges. Reduce install charges for Helen Murray by $240. Add 2 smoke alarms @ $80 each and $1,800 for electrical equipment (both prices exclude GST).

Prepare pay cheques

Prepare the pay cheques for all employees for the period 1/10/21 to 7/10/21.

Prepare Reports

Productivity Hourly Summary for the period 1/10/2021 to 8/10/2021 (Use landscape so that all columns display) (11 marks)

Customer Slip Summary for the period 1/10/2021 to 8/10/2021 (12 marks) o Job Slip Detail for the period 1/10/2021 to 8/10/2021 (20 marks)

Payroll Advice for the period 1/10/2021 to 8/10/2021 (28 marks) o Payables Reconciliation [Summary] as of 8/10/2021 (3 marks) o Trial Balance for October 2021 (6 marks)

ACCT2003 Computerised Accounting Systems

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