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ManualAccountingPracticeSet
IntermawebComputer,AustralasianEdition3

Feedback:Reversingentries
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byclickingfinish.Youwillthenseeyourfinalscore.

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TodayisthefirstdayofJuly.Tosimplifytherecordingoftransactionsinthenewaccountingperiod,youarerequiredto
journaliseappropriatereversingentriesintothegeneraljournalandpostthesetothegeneralledger.
Instructionsforreversingentries
1) UsingtheadjustingentriesinformationandthepostclosingtrialbalanceforthemonthofJune,recordinthe
generaljournalanyentriesthatarerequiredtoreversethefollowingadjustingentriesfromthatmonth:
Electricityexpenseincurredbutnotpaid
Waterexpenseincurredbutnotpaid
Wagesowedtotheemployeesbuthavenotyetbeenpaidincash
Interestexpenseincurredbutnotpaidtothelender
Interestearnedbutnotreceivedincash
Notethatallledgeraccountspresentedonthispagehavenormalopeningbalances.
2) Postthereversingentriesfromthegeneraljournaltotherelevantgeneralledgeraccounts.
BackOnTrackfunctionality
Pleasenotethatanyanswersfrompreviouspagescarriedthroughontothispage(eitheronthepageorina
popupinformationpage)havebeenreset,ifnecessary,tothecorrectanswers.Yourparticularanswersfrom
previouspagesarenolongershown.
Remember:
Enterallanswerstothenearestwholedollar.
Youarealsorequiredtoapplythejournalsandledgersinstructionsprovidedinpreviousweeks.
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BeforepressingtheSubmitanswersbutton,werecommendthatyouclicktheShowAlltabandcheckthatallrelevant
accountingrecordshavebeencompleted.

ShowAll SpecialJournals GeneralJournal

SubsidiaryLedgers GeneralLedger
(Q=981.generalJournal)

GeneralJournal
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GENERALJOURNAL
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(Q=982110.acctsRecControl)

GENERALLEDGER
Account:ARCAccountsReceivableControl
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(Q=982112.interestReceivable)

Account:InterestReceivable
AccountNo.112

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Account:InterestReceivable
AccountNo.112
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(Q=982140.prepaidRent)

Account:PrepaidRent
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(Q=982141.prepaidAdvertising)

Account:PrepaidAdvertising
AccountNo.141

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(Q=982142.prepaidInsurance)

Account:PrepaidInsurance
AccountNo.142

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Account:APCAccountsPayableControl
AccountNo.210

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(Q=982220.wagesPayable)

Account:WagesPayable
AccountNo.220

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Account:WagesPayable
AccountNo.220

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(Q=982221.electricityPayable)

Account:ElectricityPayable
AccountNo.221

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Account:ElectricityPayable
AccountNo.221

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(Q=982222.waterPayable)

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Account:WaterPayable
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Account:WaterPayable
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(Q=982225.interestPayable)

Account:InterestPayable
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Account:InterestPayable
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(Q=982403.interestRevenue)

Account:InterestRevenue
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Account:InterestRevenue
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(Q=982511.advertisingExpense)

Account:AdvertisingExpense
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(Q=982516.wagesExpense)

Account:WagesExpense
AccountNo.516

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Account:WagesExpense
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(Q=982540.rentExpense)

Account:RentExpense
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TherearenorelevantentriesintheRentExpenseledgerforthisquestion.

(Q=982541.electricityExpense)

Account:ElectricityExpense
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(Q=982542.waterExpense)

Account:WaterExpense
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Account:WaterExpense
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(Q=982543.insuranceExpense)

Account:InsuranceExpense
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TherearenorelevantentriesintheInsuranceExpenseledgerforthisquestion.

(Q=982571.interestExpense)

Account:InterestExpense
AccountNo.571

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Account:InterestExpense
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ManualAccountingPracticeSet
IntermawebComputer,AustralasianEdition3(VCA3q)
20092014Perdisco/latin/.v.,learnthoroughly
http://www.perdisco.com
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