May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.
Tujuan Pembelajaran
penjualan
pembelian
Pembayaran kas utk dicatat di jurnal
Berbagai keperluan pengeluaran
kas
Jurnal Khusus
Account
Number Account Balance
11 Cash $6,200
12 Accounts Receivable 3,400
14 Supplies 2,500
18 Office Equipment 2,500
21 Accounts Payable 1,230
Jurnal Pendapatan
(continued)
EXHIBIT 3
(IN STEPS)
(continued)
EXHIBIT 3
(IN STEPS)
The same procedure would be used to post the other transactions to the
individual accounts in the accounts receivable subsidiary ledger.
(continued)
EXHIBIT 3
(IN STEPS)
(continued)
EXHIBIT 3
(IN STEPS)
Post. Balance
Date Item Ref. Dr. Cr.
Dr. Cr.
2014
Mar. 1 Balance 3 400 00
Post. Balance
Date Item Ref. Dr. Cr.
Dr. Cr.
2014
Mar. 31 R35 9 600 00 9 600 00
(continued)
EXHIBIT 3
(IN STEPS)
GENERAL LEDGER
ACCOUNT Rent Revenue Acct. No. 42
Date Item P.R. Debit Credit Cr. Bal.
Click the 2014
button to Mar. 1 CR14 400 400
skip “Exhibit
4 (in Steps)”
(continued)
EXHIBIT 4
(IN STEPS)
CASH RECEIPTS JOURNAL Page 14
Other Accounts
Post Accounts Receivable Cash
Date Account Credited Ref. Cr. Cr. Dr.
2014
Mar. 1 Rent Revenue 42 400 400
19 Web Cantina 3,400 3,400
28 Accessories By Claire 2,200 2,200
30 RapZone 1,750 1,750
(continued)
EXHIBIT 4
(IN STEPS)
CASH RECEIPTS JOURNAL Page 14
Other Accounts
Post Accounts Receivable Cash
Date Account Credited Ref. Cr. Cr. Dr.
2014
Mar. 1 Rent Revenue 42 400 400
19 Web Cantina 3,400 3,400
28 Accessories By Claire 2,200 2,200
30 RapZone 1,750 1,750
31 400 7,350 7,750
( ) (12 ) (11)
Click on button
to skip “Exhibit
5 (in steps)” (continued)
EXHIBIT 5
(IN STEPS)
PURCHASES JOURNAL Page 11
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
2014
Mar. 3 Howard Supplies 600 600
7 Donnelly Supplies 420 420
12 Jewett Bus. Sys. 2,800 Off. Equip. 2,800
19 Donnelly Supplies 1,450 1,450
27 Howard Supplies 960 960
(continued)
EXHIBIT 5
(IN STEPS)
PURCHASES JOURNAL Page 11
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
2014
Mar. 3 Howard Supplies 600 600
7 Donnelly Supplies 420 420
12 Jewett Bus. Sys. 2,800 Off. Equip. 2,800
19 Donnelly Supplies 1,450 1,450
27 Howard Supplies 960 960
Accounts Payable Subsidiary Ledger
Howard Supplies
Date Item P.R. Dr. Cr. Balance
2014
Mar. 3 P11 600 600
(continued)
EXHIBIT 5
(IN STEPS)
PURCHASES JOURNAL Page 11
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
2014
Mar. 3 Howard Supplies 600 600
7 Donnelly Supplies 420 420
12 Jewett Bus. Sys. 2,800 Off. Equip. 2,800
19 Donnelly Supplies 1,450 1,450
27 Howard Supplies 960 960
(continued)
EXHIBIT 5
(IN STEPS)
PURCHASES JOURNAL Page 11
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
2014
Mar. 3 Howard Supplies 600 600
7 Donnelly Supplies 420 420
12 Jewett Bus. Sys. 2,800 Off. Equip. 18 2,800
19 Donnelly Supplies 1,450 1,450
27 Howard Supplies 960 960
On March 2, 2014,
issued Check 150 for
rent of $1,600.
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
2014
Mar. 2 150 Rent Expense 52 1,600 1,600
General Ledger
Account Rent Expense Account No. 52
Date Item P.R. Dr. Cr. Balance
2014
Mar. 2 CP7 1,600 1,600
(continued)
EXHIBIT 6
(IN STEPS)
CASH PAYMENTS JOURNAL PAGE 7
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
2014
Mar. 2 150 Rent Expense 52 1,600 1,600
15 151 Grayco Supplies 1,230 1,230
(continued)
EXHIBIT 6
(IN STEPS)
CASH PAYMENTS JOURNAL PAGE 7
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
2014
Mar. 2 150 Rent Expense 52 1,600 1,600
15 151 Grayco Supplies 1,230 1,230
21 152 Jewett Business Sys. 2,800 2,800
22 153 Donnelly Supplies 420 420
30 154 Utilities Expense 1,050 1,050
31 155 Howard Supplies 600 600
(continued)
EXHIBIT 6
(IN STEPS)
CASH PAYMENTS JOURNAL PAGE 7
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
2014
Mar. 2 150 Rent Expense 52 1,600 1,600
15 151 Grayco Supplies 1,230 1,230
21 152 Jewett Business Sys. 2,800 2,800
22 153 Donnelly Supplies 420 420
30 154 Utilities Expense 54 1,050 1,050
31 155 Howard Supplies 600 600
(continued)
CASH PAYMENTS
JOURNAL
CASH PAYMENTS JOURNAL PAGE 7
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
2008
2014
Mar.
Mar. 2
2 150
150 Rent
Rent Expense
Expense 52 1,600
1,600 1,600
1,600
15 151 Grayco Supplies 1,230 1,230
21 152 Jewett Business Sys. 2,800 2,800
22 153 Donnelly Supplies 420 420
30 154 Utilities Expense 54 1,050 1,050
31 155 Howard Supplies 600 600
31 2,650 5,050 7,700
(continued)
CASH PAYMENTS
JOURNAL
CASH PAYMENTS JOURNAL PAGE 7
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
2008
2014
Mar.
Mar. 2
2 150
150 Rent
Rent Expense
Expense 52 1,600
1,600 1,600
1,600
15 151 Grayco Supplies 1,230 1,230
21 152 Jewett Business Sys. 2,800 2,800
22 153 Donnelly Supplies 420 420
30 154 Utilities Expense 54 1,050 1,050
31 155 Howard Supplies 600 600
31 2,650 5,050 7,700
( ) (21) (11)
(continued)
COMPUTERIZED
ACCOUNTING SYSTEMS
(continued)
COMPUTERIZED
ACCOUNTING SYSTEMS
(concluded)
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