Excel Sheet Download 31137 | Record Keeping Guide For Gst Registered Businesses Appendices

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Sheet 1: P&L Statement-Appx 1A 

	
	
	
	
	
	
	
		Record Keeping Guide for 
GST-Registered Businesses

		

		

		

		

		

		

		

	
	
		Appendix 1A: Profit and Loss Statement
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

	
	
		Name of Business / Taxpayer:
		

		

		

		

		

		

		

	
	
		Registration Number:
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

	
	
		For Financial Year:
		

		

		

		

		

		

		

	
	
		

		

		

		

		$
		

		$
		

	
	
		REVENUE (Total Sales / Income) 
		

		
 
		
		Box 1
	
	
		Cost of Goods Sold
		

		

		

		

		

		

		

	
	
		{Opening Trading Stock + Trading Stock Purchased – Closing Trading Stock}
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

	
	
		GROSS PROFIT / LOSS
		

		

		

		

		

		

		Box 2
	
	
		{Revenue less Cost of Goods Sold}
		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

	
	
		BUSINESS EXPENSES1
		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

	
	
		Telephone charges
		

		

		

		

		

		

		

	
	
		Entertainment expenses
		

		

		

		

		

		

		

	
	
		Utility charges
		

		

		

		

		

		

		

	
	
		Rental
		

		

		

		

		

		

		

	
	
		Stationery
		

		

		

		

		

		

		

	
	
		Advertising 
		

		

		

		

		

		

		

	
	
		Staff remuneration expenses
		

		

		

		

		

		

		

	
	
		Transport expenses 
		

		

		

		

		

		

		

	
	
		Other business expenses:
		

		

		

		

		

		

		

	
	
		(Insert description of expense and corresponding amount below)
		

		

		

		

	
	
		i)
		

		

		

		

		

		

		

	
	
		ii)
		

		

		

		

		

		

		

	
	
		iii)
		

		

		

		

		

		

		

	
	
		iv)
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

	
	
		Total Business Expenses 
		

		

		

		

		Box 3
	
	
		NET PROFIT / (LOSS)  
		

		

		

		

		

		Box 4
	
	
		{Box 2 less Box 3}
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

	
	
		1 Private and capital expenses (e.g. expenses incurred on private cars, business owners’ salaries and private medical costs) are disallowable expenses for income tax purposes.
		

		

		

		

		

		

		

	



Sheet 2: Balance Sheet-Appx 1B

	
	
	
	
	
	
		Record Keeping Guide for 
GST-Registered Businesses

		

		

		

		

		

		

		

		

	
	
		Appendix 1B: Balance Sheet  (Sample below is for a sole-proprietorship)
		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

	
	
		BALANCE SHEET AS AT DD MM YYYY
		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		$
		$
		$
		

	
	
		ASSETS
		

		

		

		

		

		

		

		

	
	
		NON-CURRENT
		

		

		

		

		

		

		

		

	
	
		Motor Vehicle
		

		

		

		

		

		

		

		

	
	
		Less: Accumulated Depreciation
		

		

		

		

		

		0
		

		

	
	
		Machinery
		

		

		

		

		

		

		

		

	
	
		Less: Accumulated Depreciation
		

		

		

		

		

		0
		0
		

	
	
		

		

		

		

		

		

		

		0
		Box 1
	
	
		CURRENT
		

		

		

		

		

		

		

		

	
	
		Trading Stock
		

		

		

		

		

		

		

		

	
	
		Trade Debtors
		

		

		

		

		

		

		

		

	
	
		Prepayments and Deposits
		

		

		

		

		

		

		

		

	
	
		Cash and Bank Balances
		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		0
		Box 2
	
	
		TOTAL ASSETS
		

		

		

		

		

		

		0
		Box 3
	
	
		{Box 1 plus Box 2}
		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

	
	
		LIABILITIES
		

		

		

		

		

		

		

		

	
	
		NON-CURRENT LIABILITIES
		

		

		

		

		

		

		

		

	
	
		Long-Term Loans
		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		0
		Box 4
	
	
		

		

		

		

		

		

		

		

		

	
	
		Current LIABILITIES
		

		

		

		

		

		

		

		

	
	
		Trade Creditors
		

		

		

		

		

		

		

		

	
	
		Short-Term Loans
		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		0
		Box 5
	
	
		TOTAL LIABILITES
		

		

		

		

		

		

		0
		Box 6
	
	
		{Box 4 plus Box 5}
		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

	
	
		PROPRIETOR'S FUNDS
		

		

		

		

		

		

		

		

	
	
		Capital
		

		

		

		

		

		

		

		

	
	
		Retained Profits
		

		

		

		

		

		

		

		

	
	
		Current Year Profit
		

		

		

		

		

		0
		

		

	
	
		Less: Drawings
		

		

		

		

		

		

		0
		

	
	
		TOTAL PROPRIETOR'S FUNDS
		

		

		

		

		

		

		0
		Box 7
	
	
		TOTAL LIABILITIES AND PROPRIETOR'S FUNDS
		

		

		

		

		

		

		0
		Box 8
	
	
		{Box 6 plus Box 7}
		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

	
	
		Note:
		

		

		

		

		

		

		

		

	
	
		Balance sheet should be prepared based on accepted accounting principles and standards. This is only a
		

		

		

		

		

		

		

		

	
	
		sample format to serve as a guide on how a balance sheet may be presented.
		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

	
	
		Some pointers when preparing a balance sheet:
		

		

		

		

		

		

		

		

	
	
		• Stock value (if any) in the balance sheet should be same as closing stock reflected in profit and loss statement (P&L)
		

		

		

		

		

		

		

		

	
	
		• Current year profit/earnings in the balance sheet should be the same as net profit in the P&L
		

		

		

		

		

		

		

		

	
	
		• TOTAL ASSETS = TOTAL LIABILITIES AND PROPRIETOR’S FUND (i.e. Box 3 should be equal to Box 8)
		

		

		

		

		

		

		

		

	



Sheet 3: Revenue Records -Appx 2

	
	
	
		Record Keeping Guide for 
GST-Registered Businesses

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		Appendix 2: Daily Revenue Record
		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		Name of Business : 
		

		  ABC Pte Ltd
		

		

		

		

		

		

		

		

		

		

		

	
	
		Year:
		

		2022
		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		Month
		Jan
		Feb
		Mar
		Apr
		May
		Jun
		Jul
		Aug
		Sep
		Oct
		Nov
		Dec
		

	
	
		1
		$1,080
		$240
		$120
		$360
		$426
		$480
		$336
		$336
		$336
		$480
		$120
		$480
		

	
	
		2
		$960
		$300
		$120
		$336
		$636
		$426
		$372
		$372
		$372
		$414
		$120
		$426
		

	
	
		3
		$840
		$360
		$252
		$372
		$648
		$372
		$480
		$480
		$480
		$533
		$252
		$372
		

	
	
		4
		$1,020
		$336
		$186
		$480
		$480
		$480
		$426
		$426
		$426
		$226
		$186
		$480
		

	
	
		5
		$480
		$372
		$149
		$426
		$414
		$192
		$372
		$426
		$426
		$252
		$149
		$192
		

	
	
		6
		$600
		$480
		$226
		$372
		$533
		$600
		$480
		$372
		$372
		$199
		$226
		$600
		

	
	
		7
		$240
		$426
		$252
		$480
		$226
		$360
		$192
		$480
		$480
		$180
		$252
		$360
		

	
	
		8
		$300
		$372
		$199
		$192
		$252
		$480
		$600
		$192
		$192
		$180
		$199
		$480
		

	
	
		9
		$360
		$480
		$180
		$600
		$199
		$180
		$360
		$600
		$600
		$360
		$480
		$180
		

	
	
		10
		$336
		$426
		$180
		$360
		$180
		$180
		$480
		$360
		$360
		$180
		$192
		$180
		

	
	
		11
		$372
		$636
		$192
		$480
		$180
		$192
		$840
		$480
		$360
		$192
		$600
		$192
		

	
	
		12
		$480
		$648
		$600
		$840
		$192
		$960
		$960
		$840
		$509
		$960
		$360
		$960
		

	
	
		13
		$426
		$480
		$360
		$960
		$960
		$1,066
		$1,066
		$480
		$600
		$1,066
		$480
		$1,066
		

	
	
		14
		$636
		$414
		$480
		$1,066
		$1,066
		$932
		$336
		$192
		$799
		$932
		$840
		$932
		

	
	
		15
		$648
		$533
		$840
		$600
		$932
		$400
		$372
		$600
		$666
		$400
		$960
		$400
		

	
	
		16
		$480
		$420
		$960
		$960
		$400
		$799
		$480
		$360
		$508
		$509
		$1,066
		$799
		

	
	
		17
		$414
		$372
		$1,066
		$1,066
		$509
		$666
		$426
		$480
		$667
		$600
		$600
		$666
		

	
	
		18
		$533
		$276
		$932
		$932
		$600
		$508
		$426
		$840
		$929
		$372
		$960
		$508
		

	
	
		19
		$420
		$480
		$400
		$400
		$799
		$667
		$372
		$509
		$926
		$480
		$1,066
		$667
		

	
	
		20
		$648
		$600
		$509
		$509
		$666
		$929
		$480
		$600
		$797
		$192
		$932
		$929
		

	
	
		21
		$480
		$240
		$600
		$600
		$508
		$926
		$192
		$799
		$666
		$600
		$400
		$926
		

	
	
		22
		$414
		$276
		$799
		$799
		$509
		$797
		$600
		$666
		$600
		$360
		$509
		$797
		

	
	
		23
		$533
		$480
		$666
		$666
		$600
		$480
		$360
		$508
		$552
		$480
		$600
		$480
		

	
	
		24
		$420
		$600
		$508
		$508
		$799
		$600
		$480
		$667
		$372
		$840
		$360
		$600
		

	
	
		25
		$372
		$240
		$667
		$414
		$666
		$240
		$840
		$929
		$480
		$600
		$480
		$240
		

	
	
		26
		$276
		$300
		$929
		$533
		$508
		$300
		$192
		$926
		$192
		$360
		$840
		$300
		

	
	
		27
		$480
		$276
		$926
		$420
		$414
		$276
		$600
		$797
		$600
		$480
		$192
		$276
		

	
	
		28
		$600
		$480
		$797
		$648
		$533
		$480
		$360
		$666
		$360
		$840
		$600
		$480
		

	
	
		29
		$240
		$0
		$666
		$480
		$420
		$504
		$480
		$600
		$480
		$192
		$360
		$504
		

	
	
		30
		$300
		$0
		$600
		$414
		$648
		$666
		$840
		$552
		$840
		$600
		$840
		$666
		

	
	
		31
		$372
		$0
		$552
		$0
		$533
		$0
		$420
		$552
		$0
		$360
		$0
		$466
		

	
	
		Total
		$15,760
		$11,543
		 15,912.00 
		 17,271.60 
		 16,434.00 
		 16,137.60 
		 15,219.60 
		 17,086.80 
		 15,946.80 
		 14,418.00 
		 15,219.60 
		 16,603.20 
		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		Grand Total 
		

		$187,552

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...Sheet p amp l statementappx a record keeping guide for gstregistered businesses appendix profit and loss statement name of business taxpayer registration number financial year revenue total sales income box cost goods sold opening trading stock purchased ndash closing gross less expenses telephone charges entertainment utility rental stationery advertising staff remuneration transport other insert description expense corresponding amount below i ii iii iv net private capital eg incurred on cars owners rsquo salaries medical costs are disallowable tax purposes balance sheetappx b sample is soleproprietorship as at dd mm yyyy assets noncurrent motor vehicle accumulated depreciation machinery current trade debtors prepayments deposits cash bank balances plus liabilities longterm loans creditors shortterm liabilites proprietor s funds retained profits drawings note should be prepared based accepted accounting principles standards this only format to serve how may presented some pointers wh...

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Record Keeping Guide for GST-Registered Businesses
Appendix 1A: Profit and Loss Statement

Name of Business / Taxpayer:
Registration Number:

For Financial Year:
	$	$
REVENUE (Total Sales / Income)			Box 1
Cost of Goods Sold
{Opening Trading Stock + Trading Stock Purchased – Closing Trading Stock}

GROSS PROFIT / LOSS			Box 2
{Revenue less Cost of Goods Sold}

BUSINESS EXPENSES1

Telephone charges
Entertainment expenses
Utility charges
Rental
Stationery
Advertising
Staff remuneration expenses
Transport expenses
Other business expenses:
(Insert description of expense and corresponding amount below)
i)
ii)
iii)
iv)

Total Business Expenses			Box 3
NET PROFIT / (LOSS)			Box 4
{Box 2 less Box 3}


1 Private and capital expenses (e.g. expenses incurred on private cars, business owners’ salaries and private medical costs) are disallowable expenses for income tax purposes.

Record Keeping Guide for GST-Registered Businesses
Appendix 1B: Balance Sheet (Sample below is for a sole-proprietorship)

BALANCE SHEET AS AT DD MM YYYY
	$	$	$
ASSETS
NON-CURRENT
Motor Vehicle
Less: Accumulated Depreciation		0
Machinery
Less: Accumulated Depreciation		0	0
			0	Box 1
CURRENT
Trading Stock
Trade Debtors
Prepayments and Deposits
Cash and Bank Balances
			0	Box 2
TOTAL ASSETS			0	Box 3
{Box 1 plus Box 2}

LIABILITIES
NON-CURRENT LIABILITIES
Long-Term Loans
			0	Box 4

Current LIABILITIES
Trade Creditors
Short-Term Loans
			0	Box 5
TOTAL LIABILITES			0	Box 6
{Box 4 plus Box 5}

PROPRIETOR'S FUNDS
Capital
Retained Profits
Current Year Profit		0
Less: Drawings			0
TOTAL PROPRIETOR'S FUNDS			0	Box 7
TOTAL LIABILITIES AND PROPRIETOR'S FUNDS			0	Box 8
{Box 6 plus Box 7}



Note:
Balance sheet should be prepared based on accepted accounting principles and standards. This is only a
sample format to serve as a guide on how a balance sheet may be presented.

Some pointers when preparing a balance sheet:
• Stock value (if any) in the balance sheet should be same as closing stock reflected in profit and loss statement (P&L)
• Current year profit/earnings in the balance sheet should be the same as net profit in the P&L
• TOTAL ASSETS = TOTAL LIABILITIES AND PROPRIETOR’S FUND (i.e. Box 3 should be equal to Box 8)

Record Keeping Guide for GST-Registered Businesses
Appendix 2: Daily Revenue Record

Name of Business :		ABC Pte Ltd
Year:		2022

Month	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec
1	$1,080	$240	$120	$360	$426	$480	$336	$336	$336	$480	$120	$480
2	$960	$300	$120	$336	$636	$426	$372	$372	$372	$414	$120	$426
3	$840	$360	$252	$372	$648	$372	$480	$480	$480	$533	$252	$372
4	$1,020	$336	$186	$480	$480	$480	$426	$426	$426	$226	$186	$480
5	$480	$372	$149	$426	$414	$192	$372	$426	$426	$252	$149	$192
6	$600	$480	$226	$372	$533	$600	$480	$372	$372	$199	$226	$600
7	$240	$426	$252	$480	$226	$360	$192	$480	$480	$180	$252	$360
8	$300	$372	$199	$192	$252	$480	$600	$192	$192	$180	$199	$480
9	$360	$480	$180	$600	$199	$180	$360	$600	$600	$360	$480	$180
10	$336	$426	$180	$360	$180	$180	$480	$360	$360	$180	$192	$180
11	$372	$636	$192	$480	$180	$192	$840	$480	$360	$192	$600	$192
12	$480	$648	$600	$840	$192	$960	$960	$840	$509	$960	$360	$960
13	$426	$480	$360	$960	$960	$1,066	$1,066	$480	$600	$1,066	$480	$1,066
14	$636	$414	$480	$1,066	$1,066	$932	$336	$192	$799	$932	$840	$932
15	$648	$533	$840	$600	$932	$400	$372	$600	$666	$400	$960	$400
16	$480	$420	$960	$960	$400	$799	$480	$360	$508	$509	$1,066	$799
17	$414	$372	$1,066	$1,066	$509	$666	$426	$480	$667	$600	$600	$666
18	$533	$276	$932	$932	$600	$508	$426	$840	$929	$372	$960	$508
19	$420	$480	$400	$400	$799	$667	$372	$509	$926	$480	$1,066	$667
20	$648	$600	$509	$509	$666	$929	$480	$600	$797	$192	$932	$929
21	$480	$240	$600	$600	$508	$926	$192	$799	$666	$600	$400	$926
22	$414	$276	$799	$799	$509	$797	$600	$666	$600	$360	$509	$797
23	$533	$480	$666	$666	$600	$480	$360	$508	$552	$480	$600	$480
24	$420	$600	$508	$508	$799	$600	$480	$667	$372	$840	$360	$600
25	$372	$240	$667	$414	$666	$240	$840	$929	$480	$600	$480	$240
26	$276	$300	$929	$533	$508	$300	$192	$926	$192	$360	$840	$300
27	$480	$276	$926	$420	$414	$276	$600	$797	$600	$480	$192	$276
28	$600	$480	$797	$648	$533	$480	$360	$666	$360	$840	$600	$480
29	$240	$0	$666	$480	$420	$504	$480	$600	$480	$192	$360	$504
30	$300	$0	$600	$414	$648	$666	$840	$552	$840	$600	$840	$666
31	$372	$0	$552	$0	$533	$0	$420	$552	$0	$360	$0	$466
Total	$15,760	$11,543	15,912.00	17,271.60	16,434.00	16,137.60	15,219.60	17,086.80	15,946.80	14,418.00	15,219.60	16,603.20

										Grand Total		$187,552

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