Operations · Finance
Finance records
Source records for everyday transactions — invoices, payments, expense claims and the petty-cash book. Illustrative figures in AUD.
Supplier invoices
| Invoice | Supplier & description | Net | GST | Total | Due | Status |
|---|---|---|---|---|---|---|
| INV-20XX-0142 | Coastline Office Supplies Stationery — June restock (Level 14) | $318.00 | $31.80 | $349.80 | 9 July 20XX | Approved |
| INV-20XX-0143 | BrightSpark Electrical Power board replacement & test-and-tag | $460.00 | $46.00 | $506.00 | 12 July 20XX | Paid |
| INV-20XX-0144 | Metro Couriers Same-day courier runs — May | $96.50 | $9.65 | $106.15 | 15 July 20XX | Pending approval |
| INV-20XX-0145 | CleanCo Facilities Monthly cleaning — Melbourne HQ | $1,240.00 | $124.00 | $1,364.00 | 18 July 20XX | Approved |
| INV-20XX-0146 | Inkwell Print Toner cartridges ×4 | $392.00 | $39.20 | $431.20 | 20 July 20XX | Query |
| INV-20XX-0147 | Summit Catering Catering — all-staff town hall | $540.00 | $54.00 | $594.00 | 23 July 20XX | Pending approval |
INV-20XX-0146 is on query: the invoice lists 6 toner cartridges but the delivery docket and goods received show 4. Confirm with the supplier before approving — escalate to the Finance Manager if it can’t be resolved.
Payments made
| Ref | Payee | Reference | Method | Amount | Date |
|---|---|---|---|---|---|
| PAY-20XX-0088 | BrightSpark Electrical | INV-20XX-0143 | EFT | $506.00 | 19 June 20XX |
| PAY-20XX-0089 | Statewide Property (rent) | Lease 4014 | Direct debit | $18,650.00 | 20 June 20XX |
| PAY-20XX-0090 | TelOne Communications | Acct 553120 | Direct debit | $884.40 | 22 June 20XX |
| PAY-20XX-0091 | Coastline Office Supplies | INV-20XX-0142 | EFT | $349.80 | 24 June 20XX |
Expense claims
| Ref | Employee & description | Amount | Date | Status |
|---|---|---|---|---|
| EXP-20XX-0210 | Harpreet Kaur Taxi — offsite supplier meeting | $38.50 | 16 June 20XX | Reimbursed |
| EXP-20XX-0211 | Sophie Adams Parking — client site (Sydney) | $22.00 | 18 June 20XX | Approved |
| EXP-20XX-0212 | Declan Foley Stationery — urgent print supplies | $47.85 | 22 June 20XX | Submitted |
| EXP-20XX-0213 | Ravi Anand Mileage claim — missing receipt | $64.20 | 23 June 20XX | Returned |
EXP-20XX-0213 was returned: a mileage claim with no receipt or log attached. The claimant needs to resubmit with a receipt or a trip log.
Petty-cash book · balance $300.00
| Ref | Date | Description | Out | In | Balance |
|---|---|---|---|---|---|
| PC-20XX-027 | 2 June 20XX | Opening float | — | $300.00 | $300.00 |
| PC-20XX-028 | 5 June 20XX | Milk & tea — Level 14 kitchen | $18.40 | — | $281.60 |
| PC-20XX-029 | 11 June 20XX | Postage — registered mail | $12.70 | — | $268.90 |
| PC-20XX-030 | 16 June 20XX | Taxi reimbursement (EXP-20XX-0210) | $38.50 | — | $230.40 |
| PC-20XX-031 | 20 June 20XX | Birthday card & cake — team | $24.00 | — | $206.40 |
| PC-20XX-032 | 24 June 20XX | Top-up to float | — | $93.60 | $300.00 |
Reconciling the books? See the worked bank reconciliation.