Acct Proj Working Papers Ol f20121

SALES JOURNAL
Page No. 6 COST OF SALE DR. INVENTORY CR.
INVOICE DATE NO. ACCOUNT DEBITED
POST REF
ACCTS. REC. DR. SALES CR.
1 2 3 4 5 6
1 2 3 4 5 6
CASH RECEIPTS JOURNAL

Page No. 4 POST DATE 1 2 3 4 5 6 7 8 9 ACCOUNT CREDITED REF OTHER ACCTS - CR. SALES - CR ACCOUNTS REC. - CR.
COST/SOLD DR. INVENTORY CR.
SALES DISC. - DR.
CASH DR.
1 2 3 4 5 6 7 8 9
PURCHASES JOURNAL
POST DATE ACCOUNT CREDITED REF OTHER (SUNDRY) ACCTS - DR. ACCOUNTS PAYABLE CR. STORE SUPPLIES DR.
Page No. 11 MERCH. INVENORY DR.
1 2 3 4 5 6 7 8
1 2 3 4 5 6 7 8
CASH PAYMENTS JOURNAL

CK. DATE NO. ACCOUNT DEBITED POST REF OTHER (SUNDRY) ACCTS - DR. ACCOUNTS PAYABLE DR.
Page No. MERCH. INVENTORY CR. CASH CR.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
JOURNAL
POST
Page No. 53
DATE 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41
DESCRIPTION
REF
DEBIT
CREDIT
2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41
JOURNAL
POST
Page No. 54
DATE 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41
DESCRIPTION
REF
DEBIT
CREDIT
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41
Inventory Control Sheet 900 watt microwave: Purchases Date 11/30/12 Units
cost per unit
Amount
Cost of Goods Sold (Sales) Units cost per unit Amount
INVENTORY Units 4
cost per unit
$79
Amount $316
1000 watt microwave: Purchases Date 11/30/12 Units

cost per unit
Amount
INVENTORY Units 3
cost per unit
$119
Amount $357
1200 watt microwave: Purchases Date 11/30/12 Units

cost per unit
Amount
INVENTORY Units 7
cost per unit
$239
Amount $1,673
Ending Inventory Value:
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER (CUSTOMERS) Customer Name: Albert Co.

DATE TRANSACTION POST REF DEBIT CREDIT RUNNING BALANCE
11/20/12
SJ 5
3,388
3,388
Customer Name: Marie Co.

11/20/12
SJ 5
598
598
Customer Name: Cameron Co.

11/15/12
SJ 5
796
796
Customer Name: McKenzie Co.

DATE TRANSACTION
POST REF SJ 5
DEBIT
CREDIT
RUNNING BALANCE
11/27/12
1,396
1,396
Customer Name: Briana Co.

DATE TRANSACTION
POST REF
DEBIT
CREDIT
RUNNING BALANCE
ACCOUNTS PAYABLE SUBSIDIARY LEDGER (VENDERS) Vendor Name: Prince Co.

DATE TRANSACTION
POST REF P 10
DEBIT
CREDIT
RUNNING BALANCE
11/26/12
398
398
Vendor Name: Joseph Co.

DATE TRANSACTION
POST REF P 10
DEBIT
CREDIT
RUNNING BALANCE
11/16/12
596
596
Vendor Name: Elisha Co.

DATE TRANSACTION
POST REF P 10
DEBIT
CREDIT
RUNNING BALANCE
11/29/12
795
795
Vendor Name: Matt Co.

DATE TRANSACTION
POST REF P 10
DEBIT
CREDIT
RUNNING BALANCE
11/28/12
1,497
1,497
Vendor Name:
DATE TRANSACTION
POST REF
DEBIT
CREDIT
RUNNING BALANCE
Schedule of Accounts Receivable
Total Accounts Receivable
Schedule of Accounts Payable
Total Accounts Payable
GENERAL LEDGER Balance Sheet Accounts
Cash
DATE ITEM
ACCOUNT NO.
110
POST REF
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Accounts Receivable
DATE ITEM
ACCOUNT NO.
112
POST REF
DEBIT
CREDIT
Allowance for Doubtful Accounts

DATE ITEM
ACCOUNT NO.
113
POST REF
DEBIT
CREDIT
Merchandise Inventory
DATE ITEM
ACCOUNT NO.
115
POST REF
DEBIT
CREDIT
Prepaid Insurance
DATE ITEM
ACCOUNT NO.
116
POST REF
DEBIT
CREDIT
Store Supplies
DATE ITEM
ACCOUNT NO.
117
POST REF
DEBIT
CREDIT
Store Equipment
DATE ITEM
ACCOUNT NO.
123
POST REF
DEBIT
CREDIT
Accumulated Depreciation-Store Equipment

DATE ITEM
ACCOUNT NO. DEBIT CREDIT
124
POST REF
Accounts Payable
DATE ITEM
ACCOUNT NO.
210
POST REF
DEBIT
CREDIT
Salaries Payable
DATE ITEM
ACCOUNT NO.
211
POST REF
DEBIT
CREDIT
Interest Payable
DATE ITEM
ACCOUNT NO.
218
POST REF
DEBIT
CREDIT
Note Payable
DATE ITEM
ACCOUNT NO.
220
POST REF
DEBIT
CREDIT
Randiddle, Capital
DATE ITEM
ACCOUNT NO.
310
POST REF
DEBIT
CREDIT
Randiddle, Withdrawals
DATE ITEM
ACCOUNT NO.
311
POST REF
DEBIT
CREDIT
Income Summary
DATE ITEM
ACCOUNT NO.
312
POST REF
DEBIT
CREDIT
GENERAL LEDGER Income Statement Accounts
Sales
DATE ITEM
ACCOUNT NO.
410
POST REF
DEBIT
CREDIT
Sales Returns and Allowances

DATE ITEM
ACCOUNT NO.
411
POST REF
DEBIT
CREDIT
Sales Discounts
DATE ITEM
ACCOUNT NO.
412
POST REF
DEBIT
CREDIT
Cost of Goods Sold

DATE ITEM
ACCOUNT NO.
510
POST REF
DEBIT
CREDIT
Sales Salaries Expense

DATE ITEM
ACCOUNT NO.
520
POST REF
DEBIT
CREDIT
Advertising Expense
DATE ITEM
ACCOUNT NO.
521
POST REF
DEBIT
CREDIT
Depreciation Expense
DATE ITEM
ACCOUNT NO.
522
POST REF
DEBIT
CREDIT
Store Supplies Expense

DATE ITEM
ACCOUNT NO.
523
POST REF
DEBIT
CREDIT
Miscellaneous Selling Expense

DATE ITEM
ACCOUNT NO.
529
POST REF
DEBIT
CREDIT
Office Salaries Expense

DATE ITEM
ACCOUNT NO.
530
POST REF
DEBIT
CREDIT
Rent Expense
DATE ITEM
ACCOUNT NO.
531
POST REF
DEBIT
CREDIT
Insurance Expense
DATE ITEM
ACCOUNT NO.
532
POST REF
DEBIT
CREDIT
Bad Debt Expense

DATE ITEM
ACCOUNT NO.
533
POST REF
DEBIT
CREDIT
Miscellaneous Administrative Expense

DATE ITEM
ACCOUNT NO. DEBIT CREDIT
539
POST REF
Interest Expense
DATE ITEM
ACCOUNT NO.
550
POST REF
DEBIT
CREDIT
Worksheet
Unadjusted Account Title 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 27 26 28 29 30 27 28 Trial Balance Dr. Cr. Adjustments Dr. Cr. Dr.
Adjusted Trial Balance Cr. Dr.
Income Statement Cr.
Equity Statement and Balance Sheet Dr. Cr.
Cash Accounts Receivable Allow for Doubtful Accts Merchandise Inventory Prepaid Insurance Store Supplies Store Equipment Accm. Deprec-Store Eq. Accounts Payable Salaries Payable Interest Payable Note Payable (Due 2017) Randiddle, Capital Randiddle, Withdrawals Sales Sales Returns & Allow. Sales Discounts Cost of Goods Sold Sales Salaries Exp. Advertising Exp. Depreciation Exp. Store Supplies Exp. Misc. Selling Exp. Office Salaries Exp. Rent Exp. Insurance Exp. Bad Debt Exp. Misc. Administrative Exp. Interest Expense
29
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 27 26 28 29 30 27 28
29
Income Statement
Statement of Owner's Equity
Balance Sheet
Post-Closing Trial Balance
ACCOUNT TITLE
DEBIT
CREDIT

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SALES JOURNAL

Page No. 6 COST OF SALE DR. INVENTORY CR.

INVOICE DATE NO. ACCOUNT DEBITED

ACCTS. REC. DR. SALES CR.

CASH RECEIPTS JOURNAL

SALES DISC. - DR.

Page No. 11 MERCH. INVENORY DR.

CASH PAYMENTS JOURNAL

Page No. MERCH. INVENTORY CR. CASH CR.

Cost of Goods Sold (Sales) Units cost per unit Amount

1000 watt microwave: Purchases Date 11/30/12 Units

Cost of Goods Sold (Sales) Units cost per unit Amount

1200 watt microwave: Purchases Date 11/30/12 Units

Cost of Goods Sold (Sales) Units cost per unit Amount

Ending Inventory Value:

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER (CUSTOMERS) Customer Name: Albert Co.

Customer Name: Marie Co.

Customer Name: Cameron Co.

Customer Name: McKenzie Co.

Customer Name: Briana Co.

ACCOUNTS PAYABLE SUBSIDIARY LEDGER (VENDERS) Vendor Name: Prince Co.

Vendor Name: Joseph Co.

Vendor Name: Elisha Co.

Vendor Name: Matt Co.

Schedule of Accounts Receivable

Total Accounts Receivable

Schedule of Accounts Payable

Total Accounts Payable

GENERAL LEDGER Balance Sheet Accounts

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

Allowance for Doubtful Accounts

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

Accumulated Depreciation-Store Equipment

ACCOUNT NO. DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER Income Statement Accounts

BALANCE DEBIT CREDIT

Sales Returns and Allowances

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

Cost of Goods Sold

BALANCE DEBIT CREDIT

Sales Salaries Expense

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

Store Supplies Expense

BALANCE DEBIT CREDIT

Miscellaneous Selling Expense

BALANCE DEBIT CREDIT

Office Salaries Expense