Refer to the latest financial report of JB Hi-Fi Limited

Refer to the latest financial report of JB Hi-Fi Limited on its web site, www.jbhifi.com.au, and answer the following questions:

Required

1. JB Hi-Fi Limited is one of Australia’s major retail organisations. After reviewing the financial report, what types of different accounting journals, if any, would you expect the company to use?

2. From the statement of cash flows, name the journal(s) or journal summaries in which you would expect to find the following transactions recorded:

(a) cash receipts from customers

(b) cash paid to suppliers and employees

(c) dividends paid

(d) payments for plant and equipment

3. From the notes in relation to revenues and expenses, name the journal(s) or journal summaries in which you would expect to find the following transactions recorded:

(a) Depreciation and amortisation expenses

(b) Employee benefits expense

(c) Financial services fees revenue

(d) Lease and occupancy expenses

4. In general journal format, provide entries which could be made by the company to account for all the items in (2) and (3) above.

 

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