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This is the journal that gets created

Step 3 - Allocate the credit to the purchase and the

The balance is the GST amount due to the creditor

Net result is COGS in the P&L is            0
COGS for BAS Reporting is                  10,000 G11
GST for BAS Reporting is                       1,000 G11

GST in Balance Sheet is Debit                        1,000
Creditors in Balance Sheet is Credit                         1,000Image Added

Summary

Both options result with the same value in the Business Activity Statement

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