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Homework answers / question archive / Higher Ground Café & Roastery v
Higher Ground Café
& Roastery
v.2019
OBJECTIVES
Final Project
In this project, you will be entering transactions for Higher Grounds Café & Roastery. The company file has already been set up; please follow your instructor’s direction on how to find and open the company data file.
COMPANY INFORMATION
H
igher Grounds Café & Roastery is an independent coffee house dedicated to providing fresh Certified Fair Trade, organic and premium coffee products. Located in Windsor, Ontario it is owned and managed by Barry Beane. At Higher Grounds, all of their products are organic, grown without any synthetic fertilizers, herbicides or pesticides. Healthier soil and waters offered to growing produce, in turn means healthier consumers.
The downtown café and roastery located on the riverfront and is decorated in a comfortable lounge style, displaying the art of local artists, provides free Wi-Fi and also supports the local music scene with weekly Open Mic nights.
Higher Grounds Café & Roastery, essentially a coffee house provides baked goods and lights lunches organic and fair trade teas and cocoa and other beverages including local wines and beers are also available. Catering service is also available, offering dessert and sandwich trays as well as thermos service for local businesses. Barry Beane manages the day to day activities of the café and has an assistant manager along with trained baristas. He has accounts set up with regular vendors, as well utility service companies and government agencies to which Higher Grounds makes remittances. Some of his vendors offer discounts for early payment.
The majority of customers are one-time customers who pay by cash or credit card, some repeat customers have accounts and are entitled to a 2 percent discount if they pay within five days; net payment is due within 10 days.
Higher Grounds does not pay HST on its food and beverage purchases, but purchases of other merchandise is subject to HST. HST at 13 percent is charged on food and merchandise that is sold.
CHART OF ACCOUNTS
ASSETS
Current Assets
1020 Undeposited Cash and Cheques
1030 Bank: Chequing
1040 Bank: Credit Cards
1200 Accounts Receivable
1220 Packaging Supplies
1240 Office Supplies
1260 Prepaid Insurance
Inventory Assets
1310 Coffee and Tea
1320 Beverage
1340 Food
1360 Merchandise
Fixed Assets
1410 Computer Equipment
1415 Acc. Dep: Computer Equipment
1420 Net Computer Equipment
1430 Café Equipment
1440 Acc. Dep: Café Equipment
1450 Net Café Equipment
1460 Furniture and Fixtures
1470 Acc. Dep: Furniture and Fixtures
1480 Net Furniture and Fixtures
1500 Vehicle
1510 Acc. Dep: Vehicle
1520 Net Vehicle
1530 Café Premises
1540 Acc. Dep: Café Premises
1550 Net Café Premises
LIABILITIES
Current Liabilities
2100 Bank Loan
2200 Accounts Payable
2220 Credit Card Payable
2300 Salaries & Wages Payable
2310 Vacation Payable
2320 EI Payable
2330 CPP Payable
2340 Income Tax Payable
2400 RRSP Payable
2420 Group Insurance Payable
2460 WSIB Payable
2650 HST Charged on Sales
2670 HST Paid on Purchases
2750 HST Owing (Refund)
Long-Term Liabilities
2920 Mortgage Payable
EQUITY
3100 R. Beane, Capital
3150 R. Beane, Drawings
3600 Net Income
REVENUE
4020 Sales revenue
4030 Sales Returns & Allowances
4050 Sales Discounts
4100 Sales Tax Compensation
4150 Interest Revenue
EXPENSES
Operating Expenses
5020 Advertising
5030 Bank Charges
5040 Credit Card Fees
5045 Reconciliation Adjustments
5050 Purchase Discounts
5060 Cost of Goods Sold
5080 Item Assembly Costs
5100 Inventory Losses
5120 Utilities Expense
5140 Telephone Expense
5160 Licenses and Permits
5180 Depreciation Expense
5210 Insurance Expense
5220 Interest Expense
5240 Cleaning and Maintenance
5250 Vehicle Expense
5260 Packaging Supplies Used
5280 Office Supplies Used
5290 Property Taxes
EXPENSES
Payroll Expenses
5300 Salaries & Wages Expense
5310 EI Expense
5320 CPP Expense
5330 WSIB Expense
5400 Group Insurance Expense
POST CLOSE TRIAL BALANCE
February 1,
Debits Credits
1030 Bank: Chequing 15,482
1040 Bank: Credit Cards 5,325
1200 Accounts Receivable 639
1220 Packaging Supplies 500
1240 Office Supplies 200
1260 Prepaid Insurance 2,200
1300 Coffee and Tea 5,955
1320 Beverage 3,500
1340 Food 500
1360 Merchandise 967
1400 Computer Equipment 5,000
1410 Acc. Dep: Computer Equipment 1,200
1430 Café Equipment 20,000
1440 Acc. Dep: Café Equipment 3,500
1530 Café Premises 200,000
1540 Acc. Dep: Café Premises 40,000
1500 Vehicle 50,000
1510 Acc. Dep: Vehicle 10,000
1460 Furniture and Fixtures 25,000
1470 Acc. Dep: Furniture and Fixtures 5,000
2100 Bank Loan 15,000
2200 Accounts Payable 3,731
2220 Credit Card Payable 181
2300 Salaries & Wages Payable
2310 Vacation Payable
2320 EI Payable
2330 CPP Payable
2340 Income Tax Payable
2400 RRSP Payable
2420 Group Insurance Payable
2460 WSIB Payable
2650 HST Charged on Sales 4,845
2670 HST Paid on Purchases 345
2920 Mortgage Payable 180,000
3100 R. Beane, Capital ________ 72,156
$ 335,613 $ 335,613
VENDOR INFORMATION
Vendor Name
Address
Outstanding Balance
Bell Canada
P.O. Box 9000
Don Mills, ON M5N 3S2
Ambassador Cleaning Services
1535 Bridge Drive
Windsor, ON N9S 1G8
Coffee Cooperative
1755 Arabica Way
Toronto, ON M8N 7J1
$1,695
Essex Food Supplies
650 Baker Rd
Windsor, ON N8B 1K1
$ 800
Ministry of Finance
613 Queens Blvd
Ottawa, ON K3S 3H5
ON Gas
P.O. Box 8500
Chatham, ON N3A 5L9
ON Hydro
P.O. Box 3500
Windsor, ON N9S 4G8
Ontario Food Equipment
93 Cassoulet Ave
Mississauga, ON L7K 1S1
Orient Express Tea Co.
2350 Oceanside Drive
Vancouver, BC V5K 2A3
$ 510
Receiver General for Canada
River City Gift Co.
320 Bestbuy Dr
Windsor, ON N8A 1B2
$ 726
Sunrise Distributors
475 Kings Road
Erie Shores, ON N7N 3P2
WSIB
P.O. Box 2099
Windsor, ON N9A 7B7
Grand Total
$ 3,731
CUSTOMER INFORMATION
Customer Name
Address
Outstanding Balance
Cash Customers
Lockhart, Gardner & Bond
63 Park Avenue
Windsor, ON N5J 2M2
$ 294
MainStream Marketing
725 Main Street
Windsor, ON N5K 4J9
$ 345
River City Credit Union
33 Riverview East
Windsor, ON N6K 3A1
Grand Total
$ 639
EMPLOYEE INFORMATION
Employee
SIN
Position
Salary/Wage Rate
Pay Period(hrs)
Mario Macchiato
403 599 401
Asst. Manager
$4,000
Monthly(160)
Joe Cappa
588 374 127
Head Barista
$20.00/hr
Semi-monthly(80)
Bloom Moka
513 191 282
Barista/Server
$18.00/hr
Semi-monthly(80)
Coco Lait
277 639 119
Server
$16.00/hr
Semi-monthly(40)
Vienna Frappe
813 402 302
Barista/Server
$18.00/hr
Semi-monthly(80)
In lieu of a salary Barry Beane draws $5,000 per month.
Employee Benefits and Entitlements
All full time employees are entitled to 10 days per year as sick leave. When employees take their vacation salaried employees receive their regular salary and hourly workers receive the retained vacation pay
Higher Grounds pays 50 percent of the medical premiums for an extended health care insurance plan. This is taxable income for the employee.
All employees are single and claim the basic federal and provincial amounts for income tax purposes. All salaried and fulltime staff pay into the extended health care plan at the single rate and also make RRSP contributions.
Mario Macchiato, the Assistant manager receives his salary at the end of the month and is entitled to 3 weeks of vacation per year. For the other employees who are paid an hourly rate vacation pay is calculated and retained at 4 percent.
INVENTORY INFORMATION
Code
Description
Min Stock
Selling Price
Unit
Qty on Hand
Total
(Cost)
Coffee and Tea Inventory
CF01
Rainforest Blend 1lb
5
$ 12
Each
20
$ 150
CF02
Rainforest Blend 5lb
5
45
Each
20
563
CF03
Guatemalan 1lb
5
15
Each
20
188
CF04
Guatemalan 5lb
5
50
Each
20
625
CF05
Kenyan 1lb
5
18
Each
20
225
CF06
Kenyan 5lb
5
60
Each
20
750
CF07
Blue Mountain 1lb
5
20
Each
20
250
CF08
Blue Mountain 5lb
5
65
Each
20
813
CF09
Sumatra 1lb
5
17
Each
20
213
CF10
Sumatra 5lb
5
55
Each
20
688
TE01
Herbal Blends 4oz
5
7
Each
20
88
TE02
Herbal Blends 1lb
5
20
Each
20
250
TE03
Green 4oz
5
8
Each
20
100
TE04
Green 1lb
5
18
Each
20
225
TE05
Black 4oz
5
9
Each
20
113
TE06
Black 1lb
5
25
Each
20
313
TE07
Chai 4oz
5
7
Each
20
88
TE08
Chai 1lb
5
15
Each
20
188
CO01
Cocoa Powder 1lb
5
10
Each
20
125
Merchandise Inventory
MC01
Higher Grounds Coffee Mugs
4
$ 9
Each
20
$ 113
MC02
Ceramic Travel Mug
4
12
Each
20
150
MC03
French Coffee Press 4 cup
2
16
Each
10
100
MC04
French Coffee Press 8 cup
2
20
Each
10
125
MC05
Coffee Grinder
2
65
Each
4
163
MT01
Glass Teapots
2
35
Each
12
263
MT02
Ceramic Cups 8oz
4
7
Each
12
53
Accounting Procedures
Harmonized Sales Tax (HST)
Higher Grounds uses the regular method for calculating and remitting the HST. All items
sold have HST added to them. At the end of each quarter, the HST liability to the Receiver General is reduced by any HST paid to suppliers on purchases. Beverage and food supplies are zero rated. The HST Owing (Refund) account shows the amount of HST that is to be remitted to the Receiver General.
Sales
All customers pay by cash, cheque or credit card. The majority of customers are one time customers who pay by cash or credit card. Higher Grounds allows repeat catering customers to pay on account.
Cash and credit card sales are presented as weekly summaries to avoid a large number of small revenue transactions.
Credit Card Sales and Purchases
Higher Grounds has accounts set up for credit card sales and purchase transactions
Receipts and Bank Deposits
All cash and cheques received are held for weekly deposits in the temporary bank account Undeposited Cash and Cheques OR will be deposited straight into bank chequing account. Pay careful attention to the instructions.
Discounts
Higher Grounds takes advantage of discounts for early payment, offered by suppliers, by paying before the discount period ends.
Higher Grounds also encourage their customers to pay early by offering a 2 percent discount on before tax amounts if they pay their accounts within five days.
Gift Packages
Higher Grounds offers an assortment of promotional gift packages that include teas and coffees and accessories. When assembled, these packages require some special packaging material such as baskets, boxes, cellophanes and ribbons which incur additional costs.
INSTRUCTIONS
Enter the source documents for February in Simply Accounting, using the Chart of Accounts, Trial Balance, Supplier, Customer, Employee and Inventory Information provided.
Export as a PDF and e-mail the following reports to your instructor
All Journal Entries: Feb 1- 28, 2019
Income Statement from Feb 1-28, 2019
Balance Sheet at Feb 28, 2019
Customer Aged Summary at Feb 28, 2019
Vendor Aged Summary at Feb 28, 2019
Trial Balance Feb 28, 2019
FINAL INSTRUCTION TO STUDENTS
This project is designed test all of the accounting knowledge and skills you have learned in the introductory class, as well as you attention to detail and critical thinking abilities.
There are items here you may correct as you work to make the following parts of the project go faster.
Are each of the customers and vendors set up properly with terms and tax codes?
Are you able to store any entries to reuse later?
Selling prices for certain inventory
SOURCE DOCUMENTS
SESSION DATE – FEBRUARY 7, 2019
SD1: Payment Cheque #701 Dated Feb. 2/19
To Essex Food Supplies, $792 in payment of account, including early payment discount. Reference invoice #EF-613.
SD2: Sales Invoice #581 Dated Feb.2/19
To MainStream Marketing, for catering services.
Large Thermos service $ 45
Asst. Sandwich Trays $ 70
Dessert Trays $ 75
Bottled Mineral Water $ 30
HST 13%
TOTAL $248.60
Terms: 2/5, n/10
SD3: Payment Cheque #702 Dated Feb. 2/19
To Orient Express Tea Co., $504.90 in payment of account, including early payment discount. Reference invoice #OE-3569.
SD4: Cash Receipt #150 Dated Feb 2/19
From Lockhart, Gardner & Bond, cheque # 2378 for $291.06 in payment of account includes discount for early payment. Reference invoice # 578.
Deposit to Undeposited funds.
SD5: Cash Receipt #151 Dated Feb 4/19
From MainStream Marketing, cheque # 94 for $341.55 in payment of account includes discount for early payment. Reference invoice # 580
Deposit to Undeposited funds.
SD6: Purchase Invoice # EF-720 Dated Feb. 5/19
From Essex Food Supplies, $950 for weekly order of pastries, breads, condiments and other foods. Terms 1/10, n/30 (charge to food inventory)
SD7: Credit Card Sales Invoice #582 Dated Feb.6/19
Sales Summary for Café credit card sales (to one-time Customers)
10 CF02 Rainforest Blend 5lb $ 53ea $ 530.00
6 CF06 Kenyan 5lb 60ea 360.00
8 CF08 Blue Mountain 5lb 67ea 536.00
10 TE06 Black 25ea 250.00
12 TE08 Chai 19ea 228.00
4 MT02 Ceramic Cups 7ea 28.00
2 MT01 Glass Teapots 35ea 70.00
Café customers sales and services 2,715.00
HST 13% 613.21
Invoice total paid by credit cards $5,330.21
SD8: Cash Receipt #152 Dated Feb 6/19
From MainStream Marketing, cheque # 110 for $243.63 in payment of account. Reference invoice # 581 including discount
Deposit to Bank chequing
SD9: Credit card sale return #582-R Dated Feb 6/19
Return to Cafe by customers (to one-time customers – returns & allowances)
-2 MT02 ceramic cups 7ea -$14.00
-1 MT01 Glass Teapots 35ea -$35.00
HST 13% -$6.37
Total credited to credit card account -$55.37
SD10: Payment Cheque #703 Dated Feb. 7/19
To River City Gift Co., $718.74 in payment of account, including early payment discount. Reference invoice #RCG-2875
SD11: Sales Invoice #583 Dated Feb.7/19
To MainStream Marketing, for catering services.
Large Thermos service $ 45
Asst. Sandwich Trays $ 70
Dessert Trays $ 75
Bottled Mineral Water $ 30
HST 13%
TOTAL $248.60
Terms: 2/5, n/10
SESSION DATE – FEBRUARY 14, 2019
SD12: Memo #1 Dated Feb 8/19
New inventory items required for Valentine’s Day gift packages. Create new asset Group account 1350 Gift Sets. Create new inventory record.
Number Description Min. Selling Price /unit
GS01 Cocoa Lovers Gift Set 1 $39.50 /pkg
Linked Accounts: Asset 1350
Revenue 4020
Expense 5060
SD13: Item Assembly #ITA-1 Dated Feb 8/19
Assemble 10 GS01 Cocoa Lovers gift sets; transfer component items as follows:
10 CO01 Cocoa Powder 1lb $6.25 ea
20 MC01 Coffee Mugs 5.65ea
Additional Costs $18.00
Assembled Items:
10 GS01 Cocoa Lovers Gift Set 19.35 each set
SD14: Purchase Invoice # AB-1376 Dated Feb 9/19
From Ambassador Cleaning Services, $325 plus HST for weekly cleaning of café premises. Invoice total $367.25 Terms 1/10, n/30
SD15: Cash Purchase Invoice #WL- 4329 Dated Feb 10/19
From Windsor Life Magazine, $1,500 plus HST for 12 quarter page full colour ads, for annual advertising campaign which launches March 2019. Terms: cash on receipt. Invoice total $1,695.00 paid in full with cheque # 704.
Create a new Group account 1280 Prepaid Advertising.
SD16: Purchase Order #103 Dated Feb 10/19
Delivery Date Feb 20/19
From River City Gift Company
24 MT02 Ceramic Cups 8oz $ 106.00
36 MC01 Higher Grounds Coffee Mugs 203.40
48 MC02 Ceramic Travel Mug 360.00
12 MC03 French Coffee Press 4 cup 120.00
10 MC04 French Coffee Press 8 cup 125.00
HST 13% 118.87
Invoice total $1,033.27
. Terms: 1/10, n/30
SD17 Sales Invoice #584 Dated Feb.11/19
To Lockhart, Gardner & Bond, for weekly catering services.
Small Thermos service $35
Morning snack Trays $50
Assorted fruit juices $30
HST 13%
TOTAL $129.95
Terms: 2/5, n/10
SD18: Sales Order #50 Dated Feb 12/19
Ship Date Feb 20/19
To River City Credit Union,
1 MC05 Coffee Grinder $65 ea
1 MC04 French Coffee Press 20 ea
2 CO01 Cocoa 10 ea
1 TE04 Green 18 ea
1 TE06 Black 25 ea
1 TE08 Chai 16 ea
HST 13%
TOTAL $185.32
Terms: 2/5, net 10, deposit of 50% of total before tax required with acceptance of order.
SD19: Purchase Invoice # EF-798 Dated Feb. 12/19
From Essex Food Supplies, $950 for weekly order of pastries, breads, condiments and other foods. Terms 1/10, n/30
SD20: Cash Receipt #153 Dated Feb 12/19
From MainStream Marketing, cheque # 106 for $243.63 in payment of account includes discount for early payment. Reference invoice # 583
Deposit to Bank chequing
SD21: Cash Receipt #154 Dated Feb 13/19
From River City Credit Union, cheque # 838 for $92.66 as deposit #10 to confirm sales order #50.
Deposit to Bank chequing
SD22: Cash Sales Invoice #585 Dated Feb.13/19
Sales Summary for Café cash sales (to one-time Customers)
12 CF03 Guatemalan 1lb $ 15 ea $ 180.00
6 CF05 Kenyan 1lb 18 ea 108.00
5 CF07 Blue Mountain 1lb 20ea 100.00
5 CF09 Sumatra 17ea 85.00
12 TE05 Black 9ea 108.00
6 TE07 Chai 7ea 42.00
4 MC02 Travel Mugs 12ea 48.00
3 MC03 Coffee Press 16ea 48.00
4 GS01 Cocoa Lovers 39.50ea 158.00
Café customers sales and services 2,105.00
HST 13% 387.66
Invoice total paid by cash $3,369.66cf
Deposit to Bank chequing
SD23: Memo #2 Dated Feb 14/19
From B. Beane: Adjust inventory records for glass teapot item MT01 and ceramic cups item MT02, one teapot and two cups were dropped and broken.
SD24: Employee Payroll Dated Feb 14/19
Using the table below, create the pay cheques 705-708 for pay period ending February 14, 2019, using the following information.
Employee
Chq #
Hourly rate
Regular hours
Overtime hours
Sick days
Joe Cappa
705
$20.00/hr
80
6
-
Bloom Moka
706
$18.00/hr
80
3
-
Coco Lait
707
$16.00/hr
40
4
-
Vienna Frappe
708
$18.00/hr
80
-
SESSION DATE – FEBRUARY 21, 2019
SD25: Cash Receipt #155 Dated Feb 15/19
From Lockhart, Gardner & Bond, cheque # 2410 for $127.35in payment of account includes discount for early payment. Reference invoice # 584
Deposit to Bank chequing
SD26: Payment Cheque #709 Dated Feb. 15/19
To Essex Food Supplies, $940.50 in payment of account, including early payment discount. Reference invoice #EF-720.
SD27: Cash Purchase Invoice # BC-21813 Dated Feb 18/19
From Bell Canada, $225 plus HST, for monthly telephone and internet services. Invoice total $254.25 paid in full by cheque #710
SD28: Purchase Invoice # CC-3512 Dated Feb. 18/19
From Coffee Cooperatives
20 CF01 Rainforest Blend 1lb $ 150.00
20 CF02 Rainforest Blend 5lb 563.00
20 CF03 Guatemalan 1lb 188.00
20 CF04 Guatemalan 5lb 625.00
20 CF07 Blue Mountain 1lb 250.00
20 CF08 Blue Mountain 5lb 813.00
10 CO01 Cocoa Powder 1lb 62.50
HST @ 13% 344.70
Invoice Total $ 2996.20
Terms: 2/10, n/30
SD29: Payment Cheque #711 Dated Feb. 18/19
To Ambassador Cleaning Services $363.58, in payment of account, includes early payment discount. Reference invoice #AB-1376
SD30: Purchase Invoice # EF-815 Dated Feb. 19/19
From Essex Food Supplies, $950 for weekly order of pastries, breads, condiments and other foods. Terms 1/10, n/30
SD31: Credit Card Sales Invoice #586 Dated Feb.19/19
Sales Summary for Café credit card sales (to one-time Customers)
12 CF02 Rainforest 5lb 53ea $ 636.00
8 CF04 Guatemalan 5lb 50ea 400.00
9 CF08 Blue Mountain 5lb 67ea 603.00
10 TE02 Herbal 20ea 200.00
7 TE04 Green 18ea 126.00
10 TE06 Black 25ea 250.00
7 TE08 Chai 16ea 112.00
Café customers sales and services 2,700.00
HST 13% 653.51
Invoice total paid by credit cards $5680.51
SD32: Purchase Invoice #RCG-3115 Dated Feb 20/19
From River City Gift Company, to fill purchase order#103
24 MT02 Ceramic Cups 8oz $ 106.00
36 MC01 Higher Grounds Coffee Mugs 203.40
48 MC02 Ceramic Travel Mug 360.00
12 MC03 French Coffee Press 4 cup 120.00
10 MC04 French Coffee Press 8 cup 125.00
HST 13% 118.87
Invoice total $1,033.27
Terms: 1/10, n/30
SD33: Purchase return #RCG-3115-R Dated Feb. 21/19
To River city gift company because 4 cups are damaged
-4 MC02 Ceramic Travel mug -$30.00
HST 13% - $3.90
TOTAL CREDIT -$33.90
SD34: Credit Card Purchase Invoice #MPC-5179 Dated Feb.21/19
From Merchant Paper Company $325 plus HST for paper and packaging materials to be used in the cafe. Invoice total $367.25 paid in full by credit card.
SESSION DATE – FEBRUARY 28, 2019
SD35: Credit Card Bill Payment #2-13 Dated Feb. 24/19
From the credit card company; $181.00 for purchases made before Feb. 15 and $35 annual card fee. Issued cheque # 712 for $216.00
SD36: Memo #4 Dated Feb 28/19
Issue cheque to B. Beane, for personal use, $5,000 cheque #713.
SD37: Bank Debit Memo # 10032 Dated Feb. 28/19
From River City Trust Co. pre-authorized withdrawals for mortgage and loan payments.
Mortgage payment $3,200
($2,000 interest and $1200 principal)
Loan payment 1160
($180 interest and $ 980 principal)
SD38: Memo #5 Dated Feb 28/19
From B. Beane: Prepare for month end by completing adjusting entries for prepaid expenses and supplies used.
Prepaid Insurance $350
Office Supplies 68
Paper & Packaging Supplies 275
Prepaid Advertising 300
SD39: Memo #6 Dated Feb 28/19
From B. Beane: Transfer $10,000 from the Credit Card account to the Chequing Bank Account.
SD40: Memo #7 Dated Feb 28/19
From B. Beane: Adjust for the Food and Beverage Inventory used.
Beverage Inventory used $1500
Food Inventory used 2300
SD41: Memo #8 Dated Feb 28/19
From B. Beane: Record Monthly Depreciation amounts
Computers $ 70
Café Equipment 333
Furniture & Fixtures 365
Vehicle 425
Café Premises 2200
Export as a PDF and e-mail the following reports to your instructor
All Journal Entries: Feb 1- 28, 2019
Income Statement from Feb 1-28, 2019
Balance Sheet at Feb 28, 2019
Customer Aged Summary at Feb 28, 2019
Vendor Aged Summary at Feb 28, 2019
Trial Balance Feb 28, 2019
