VCE Accounting 2019–2023



VCE Accounting 2019–2024Advice for teachersTemplatesThe following templates are recommended for use with teaching and learning activities.Accounts Payable RecordName:DateDocumentDetailsAmountBalanceAccounts Receivable RecordName:DateDocumentDetailsAmountBalanceInventory CardITEM: ………………………... Cost method: ………………………….SUPPLIER: ………………………………………………………………...INOUTBALANCEDateDocumentQuantityCostTotalQuantityCostTotalQuantityCostTotalCash Receipts Journal (Units 1 and 2 only)DateDetailsReceiptNumberBankDiscount ExpenseAccountsReceivableSales*SundriesGST*Heading to be based on scenarioCash Payments Journal (Unit 1 and 2 only)DateDetailsChequeNumber/EFTBankDiscount RevenueAccounts PayableInventory**SundriesGST*Heading to be based on scenarioPurchases Journal (Unit 1 and 2 only)DateName Accounts PayableInvoice NumberInventoryGST$ Accounts PayableSales Journal (Unit 1 and 2 only)DateName Accounts ReceivableInvoice NumberSalesGST$ Accounts ReceivableGeneral JournalDateDetailsDebitCreditLedger Account TitleDateCross-referenceAmountDate Cross-referenceAmountCash Flow Statement Variance Report for period ended (date)BudgetActualVarianceFavourable/UnfavourableIncome Statement Variance Report for period ended (date)BudgetActualVarianceFavourable/UnfavourableIncome StatementBUSINESS NAMEINCOME STATEMENT for period ended (date)RevenueLess Cost of Goods SoldGross ProfitAdjusted Gross ProfitAdd Other RevenueLess Other ExpensesNet ProfitBalance SheetBUSINESS NAMEBALANCE SHEET as at (date)$$$$Current AssetsCurrent LiabilitiesNon-Current LiabilitiesNon-Current AssetsOwners’ EquityTotal AssetsTotal EquitiesCash Flow StatementBUSINESS NAMECASH FLOW STATEMENT for period ended (date)Cash Flow from Operating ActivitiesNet Cash Flows from OperationsCash Flows from Investing ActivitiesNet Cash Flows from Investing ActivitiesCash Flows from Financing ActivitiesNet Cash Flows from Financing ActivitiesNet increase/Decrease in Cash PositionBank Balance at startBank Balance at end ................
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