South Africa VAT homework question

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Hi

Background: I live in South-Africa and the value added tax rate here is 14%. I have the following question for homework and it has a technical confusion for me.

You have offered to complete the VAT assessment for February 2013.
Complete the following accounts:
  • VAT output
  • VAT input
  • VAT control

Now my question is: which of the above amounts are VAT inclusive and which are VAT exclusive. Thus, for which will I calculate: Amount * 14/114 and for which of them will I calculate: Amount * 14/100 ?

Because, if I am right, for example, the Sales column in the Debtors journal is VAT exclusive, so how can it include VAT according to the above?
 

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