TITLE 11-1AP

STEPS 1.
2.
3.
4.
5.
Journalizing and posting purchases transactions using a general journal

Click the General Journal tab to view the blank data file.
Key December 2011 in cell A3.
Journalize and post vendor transactions to the general journal and accounts payable ledger.
Cells containing [F] require a formula. Use the SUM function to calculate the sum of any list of amounts.
Show me!
 General Journal

Holiday Ceramics
General Journal Page 12
For the month ended 31 dec 2018
Date Doc. No. Reference Account Title Debit Credit
Dec 2 M85 1150 Supplies-Store 153.00
2110
2110 210 210 Accounts Payable/Daniels Supply 153.00
2110
Dec 6 DM23 230 Accounts Payable/Mason Molds 107.00
5130 Purchases Returns and Allowances 107.00
2110
Dec 7 DM24 220 Accounts Payable/Harris Paints 129.00
5130 Purchases Returns and Allowances 129.00
Dec 9 M86 1145 Supplies-Office 292.00
2110
240 Accounts Payable/Office Zone 292.00
Dec31 Totals 681.00 681.00
Total
Problem Number 11-1AP

General Ledger

Supplies--Office

Debit
Date Explanation PR
Dec. 1. Balance √
Dec 9 G12 292.00

Supplies--Store

Debit
Date Explanation PR
Dec. 1. Balance √
Dec 2 G12 153.00

Accounts Payable

Debit
Date Explanation PR
Dec. 1. Balance √
Dec 2 G12
Dec 6 G12 107.00
Dec 7 G12 129.00
Dec 9 G12

Purchases Returns and Allowances

Debit
Date Explanation PR
Dec. 1. Balance √
Dec 6 G12
Dec 7 G12
 Account No. 1145
Balance
Credit
Debit Credit
4,260.00
4,552.00

Account No. 1150

Balance
Credit
Debit Credit
1,570.00
1,723.00

Account No. 2110

Balance
Credit
Debit Credit
6,491.00
153.00 6,644.00
6,537.00
6,408.00
292.00 6,700.00

Account No. 5130

Balance
Credit
Debit Credit
3,047.25
107.00 3,154.25
129.00 3,283.25
 Problem Number 11-1AP

Daniels Supply Vendor No.

Date Item Post Ref. Debit Credit

Dec. 1. Balance √
Dec 2 G12 153.00

Harris Paints Vendor No.

Date Item Post Ref. Debit Credit

Dec. 1. Balance √
Dec 7 G12 129.00

Mason Molds Vendor No.

Date Item Post Ref. Debit Credit

Dec. 1. Balance √
Dec 6 G12 107.00

Office Zone Vendor No.

Date Item Post Ref. Debit Credit

Dec. 1. Balance √
Dec 9 G12 292.00
 210

Credit Balance
1,123.00
1,276.00

220

Credit Balance
1,560.00
1,431.00

230

Credit Balance
640.00
533.00

240

Credit Balance
795.00
1,087.00