Page Number: 9 Account Credited Johnson Dog Foods Foxs Motors and Trucks Bill Reed Cat Foods & Toys Office Maximum Green Food Natural Pet Foods Big Dog Toy Suppliers Fredricks Animals Suppliers Office Maximum Green Food Natural Pet Foods Johnson Dog Foods Bill Reed Cat Foods & Toys 1126 2/10,n/30
Purchase Order No.
Post Ref.
Date Dec 3
1
1125
Terms 2/10,n/30
Amounts
1
5 9 12
1021
20,000
400
15 20
1127 1128
400 1,100
400 1,100
26 27
1129
300 2,500
2,500
28 30 31
10
10
11 12 13
11 12 13
Equipment--Computer 1022
Purchases Ref PJ 9 Debit 2,500 Credit Bal. 2,500
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Purchase Journal and Accounts Payable Subsidiary Ledger Accounts Payable 2002
Date 12/31 Purchases Ref PJ 9 Debit Credit 33,700 Bal. 33,700
2/10,n/30 2/10,n/30
n/30 2/10,n/30
2/10,n/30
Office Maximum
Ref PJ 9 PJ 9 PO Debit Credit 400 2,500 Bal. 400 2,900
1/10,n/30
1/10,n/30
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Note: Posting is the act of copying an amount from the journal to the ledger account. Postings (Ref or F) are account numbers or the abbreviation for the journal and the page number for the journal. Totaling all of the amounts in a journal column is called footing a column. General journal columns are not footed.
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