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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

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 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

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

DESCRIPTION

REF

DEBIT

CREDIT

2 3 4 5 6 7 8 9 10 11 12 13 14

JOURNAL
DATE DESCRIPTION POST REF

Page No. 54 DEBIT CREDIT

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

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

23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40

JOURNAL
POST

Page No.

53

DATE 1 2 3 4 5 6 7 8 9 10 11 12 13 14

DESCRIPTION

REF

DEBIT

CREDIT

2 3 4 5 6 7 8 9 10 11 12 13 14

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


DATE TRANSACTION POST REF DEBIT CREDIT RUNNING BALANCE

11/20/08

SJ 5

5,800

5,800

Customer Name: Marie Co.


DATE TRANSACTION POST REF DEBIT CREDIT RUNNING BALANCE

11/20/08

SJ 5

7,500

7,500

Customer Name: Cameron Co.


DATE TRANSACTION POST REF DEBIT CREDIT RUNNING BALANCE

11/15/08

SJ 5

8,700

8,700

Customer Name: McKenzie Co.


DATE TRANSACTION

POST REF SJ 5

DEBIT

CREDIT

RUNNING BALANCE

11/27/08

11,750

11,750

Customer Name: Randall Co.


DATE TRANSACTION

POST REF SJ 5

DEBIT

CREDIT

RUNNING BALANCE

11/16/08

470

470

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


DATE TRANSACTION

POST REF PJ 10

DEBIT

CREDIT

RUNNING BALANCE

11/26/08

9,700

9,700

Vendor Name: Joseph Co.


DATE TRANSACTION

POST REF PJ 10

DEBIT

CREDIT

RUNNING BALANCE

11/16/08

6,100

6,100

Vendor Name: Elisha Co.


DATE TRANSACTION

POST REF PJ 10

DEBIT

CREDIT

RUNNING BALANCE

11/29/08

5,650

5,650

Vendor Name: Matt Co.


DATE TRANSACTION

POST REF

DEBIT

CREDIT

RUNNING BALANCE

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

Cash
DATE ITEM

ACCOUNT NO.

110

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Accounts Receivable
DATE ITEM

ACCOUNT NO.

112

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Merchandise Inventory
DATE ITEM

ACCOUNT NO.

115

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Prepaid Insurance
DATE ITEM

ACCOUNT NO.

116

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Store Supplies
DATE ITEM

ACCOUNT NO.

117

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

Store Equipment
DATE ITEM

ACCOUNT NO.

123

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Accumulated Depreciation-Store Equipment


DATE ITEM

ACCOUNT NO. DEBIT CREDIT

124

POST REF

BALANCE DEBIT CREDIT

Accounts Payable
DATE ITEM

ACCOUNT NO.

210

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Salaries Payable
DATE ITEM

ACCOUNT NO.

211

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Note Payable
DATE ITEM

ACCOUNT NO.

220

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

P. Williams, Capital
DATE ITEM

ACCOUNT NO.

310

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

P. Williams, Drawing
DATE ITEM

ACCOUNT NO.

311

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Income Summary
DATE ITEM

ACCOUNT NO.

312

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Sales
DATE ITEM

ACCOUNT NO.

410

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Sales Returns and Allowances


DATE ITEM

ACCOUNT NO.

411

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

Sales Discounts
DATE ITEM

ACCOUNT NO.

412

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Cost of Merchandise Sold


DATE ITEM

ACCOUNT NO.

510

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Sales Salaries Expense


DATE ITEM

ACCOUNT NO.

520

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Advertising Expense
DATE ITEM

ACCOUNT NO.

521

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Depreciation Expense
DATE ITEM

ACCOUNT NO.

522

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

Store Supplies Expense


DATE ITEM

ACCOUNT NO.

523

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Miscellaneous Selling Expense


DATE ITEM

ACCOUNT NO.

529

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Office Salaries Expense


DATE ITEM

ACCOUNT NO.

530

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Rent Expense
DATE ITEM

ACCOUNT NO.

531

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Insurance Expense
DATE ITEM

ACCOUNT NO.

532

POST REF

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

Miscellaneous Administrative Expense


DATE ITEM

ACCOUNT NO. DEBIT CREDIT

539

POST REF

BALANCE DEBIT CREDIT

Interest Expense
DATE ITEM

ACCOUNT NO.

550

POST REF

DEBIT

CREDIT

BALANCE 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 Trial Balance Dr. Cr. Adjustments Dr. Cr. Dr. Adjusted Trial Balance Cr. Dr. Income Statement Cr. Equity Statement and Balance Sheet Dr. Cr.

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

Income Statement

Statement of Owner's Equity

Balance Sheet

Post-Closing Trial Balance

ACCOUNT TITLE

DEBIT

CREDIT