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{"id":1015258,"type":0,"block_id":"megharaj_1367179872","theme_id":29,"user_id":318757,"path":"Accounting-for-HST","title":"Accounting for HST","pubtitle":"Accounting for HST","tags":"","public":true,"publicAccess":true,"private_link_enabled":0,"thumb":"https://s3-eu-west-1.amazonaws.com/infogram-thumbs-200/megharaj_1367179872.jpg","width":511,"copyright":null,"properties":{"publishType":0,"transparent":false,"rtl":false,"export_settings":{"showGrid":true,"showValues":true},"whitelabel":false,"embed_button":"enabled","title_link":"infogram","custom_logo":"infogram","custom_link_url":"","embed_button_text":"Share","decimal_separator":".,"},"elements":[{"type":"particle","particle_id":15863098,"object_id":"34000d99-eaa5-11e4-a037-7b5f270fdca9","particle_type":"maintitle","picture":null,"text":"Accounting for HST","content_type":"","title":null,"shrink":null},{"type":"particle","particle_id":1062988,"object_id":"megharaj1367179982","particle_type":"bodytext","picture":null,"text":"The Harmonized Sales Tax, HST, was introduced by the Provincial Government on July 1, 2010. This tax combines the GST with the PST and is 13% of your goods and services. ","content_type":"","title":"","shrink":null},{"type":"chart","chart_id":1582403,"object_id":"megharaj_1367182145","chart_type_nr":18,"data":[[["TAX","%"],[],[],["HST=13%","1.50"]]],"custom":{"rotate":"[0]"},"colors":[],"dimensions":[],"modifier":0,"sheetnames":[],"sheets_settings":[]},{"type":"particle","particle_id":1063282,"object_id":"megharaj1367182493","particle_type":"bodytext","picture":null,"text":"HST is treated exactly the same as GST. This tax is REMITTED to the Government and is RECOVERED from the Government. This tax has two accounts: HST PAYABLE and HST RECOVERABLE","content_type":"","title":"","shrink":null},{"type":"particle","particle_id":1086930,"object_id":"megharaj1367332815","particle_type":"bodytitle","picture":null,"text":"Transaction Examples","content_type":"","title":"","shrink":null},{"type":"particle","particle_id":1086878,"object_id":"megharaj1367332617","particle_type":"bodytext","picture":null,"text":"Donald's roofing business business buys shingles for $550 from Shingles and Things. With HST at 13% ($71.50), the total comes to $621.50.","content_type":"","title":"","shrink":null},{"type":"chart","chart_id":1605804,"object_id":"megharaj_1367329334","chart_type_nr":23,"data":[[["Supplies (DR)","Supplies are increasing by $550 as that is the actual worth of them. ","upPath",""],["HST Recoverable (DR)","$71.50 is the amount of HST that we can claim/ recover on this purchase, so the HST recoverable account is increasing. ","upPath"],["Bank (CR) ","Bank is decreasing $621.50. This is the full amount that Donald's Company is paying to Shingles and Things. ","downPath"]]],"custom":{},"colors":[],"dimensions":[],"modifier":0,"sheetnames":[],"sheets_settings":[]},{"type":"particle","particle_id":1087185,"object_id":"megharaj1367333780","particle_type":"bodytext","picture":null,"text":"Patience's shoe store sold a pair of shoes for $88.93. With HST at 13% ($11.56), the total comes to $100.49.","content_type":"","title":"","shrink":null},{"type":"chart","chart_id":1606825,"object_id":"megharaj_1367333860","chart_type_nr":23,"data":[[["Bank (DR)","Bank is increasing by the full value of the purchse, $100.49.","upPath",""],["Revenue (CR)","Revenue is increasing from this sale by $88.93, the value of the shoes. ","upPath"],["HST Payable (CR) ","The money that we will be remitting to the government is increaing by $11.56, the tax on the shoes. 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