(1) Page 5
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Mar.
1
Accounts Payable, Henderson Co.
210/√
2
0
0
00
Computer Purchases Discount
511
1
4
00
Cash
110
1
8
6
00
Paid 1/2 owed Henderson Co.
3
Delivery Truck
150
0
0
0
00
Cash
110
8
0
0
0
00
Purchase Truck for Cash
6
Computer Purchases
510
5
0
0
00
Cash
110
2
5
0
0
00
Purchased Computer Merch. for Cash
18
Computer Purchases
510
7
5
0
00
Cash
110
7
5
0
00
Purchased Computer Merch. for Cash
24
Accounts Payable, Xhosa Co.
210/√
3
0
0
00
Computer Purchases Discount
511
9
1
00
Cash
110
1
2
0
9
00
Paid Xhosa Co.
28
Rent Expense
610
2
0
0
00
Cash
110
2
2
0
0
00
Paid Rent Expense
29
Utilities Expense
620
2
8
0
00
Cash
110
2
8
0
00
Paid Utilities Expense
30
Accounts Payable, Squash Co.
210/√
4
5
0
00
Cash
110
4
5
0
00
Paid 1/2 Owed Squash Co.
PROBLEM 10A-3 (CONTINUED)
(2)
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
NAME
ANDERSEN CO.
ADDRESS
1 REACH RD., IPSWICH, MA 01932
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Mar.
1
Balance
√
1
2
0
0
00
SQUASH CO.
201X
Cr. Balance
Mar.
Balance
9
0
0
00
4
5
0
00
4
5
0
00
201X
Post
Ref.
Cr. Balance
GJ5
PROBLEM 10A-3 (CONTINUED)
PARTIAL GENERAL LEDGER
CASH
ACCOUNT NO. 110
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
1
Balance
√
22
0
0
0
00
1
GJ5
1
8
6
00
21
8
1
4
00
3
GJ5
8
0
0
0
00
13
8
1
4
00
6
GJ5
2
5
0
0
00
11
3
1
4
00
18
GJ5
7
5
0
00
10
5
6
4
00
24
GJ5
1
2
0
9
00
9
3
5
5
00
28
GJ5
2
2
0
0
00
7
1
5
5
00
29
GJ5
2
8
0
00
6
8
7
5
00
30
GJ5
4
5
0
00
6
4
2
5
00
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
201X
Explanation
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
1
Balance
√
3
8
0
0
1
GJ5
2
0
0
00
3
6
0
0
GJ5
1
3
0
0
00
2
3
0
0
GJ5
4
5
0
00
1
8
5
0
COMPUTER PURCHASES
ACCOUNT NO. 510
201X
Explanation
Ref.
Debit
Credit
Debit
Credit
Mar.
6
GJ5
2
5
0
0
00
2
5
0
0
00
GJ5
7
5
0
00
3
2
5
0
00
PROBLEM 10A-3 (CONCLUDED)
COMPUTER PURCHASES DISCOUNT
ACCOUNT NO. 511
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
1
GJ5
1
4
00
1
4
00
24
GJ5
9
1
00
1
0
5
00
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
GJ5
2
2
0
0
2
2
0
0
00
Mar.
GJ5
2
8
0
2
8
0
00
0
Copyright © 2016 Pearson Education, Inc.
10–25
PROBLEM 10A-4
(1)
ABBY’S TOY HOUSE
GENERAL JOURNAL
PAGE 1
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Dec.
1
Cash
110
7
0
0
0
00
A. Gray, Capital
310
7
0
0
0
00
Owner Investment
1
Prepaid Rent
114
3
1
0
0
00
Cash
110
3
1
0
0
00
Paid 3 Months Rent in Advance
1
Toy Purchases
510
4
4
0
0
00
Accounts Payable, Morris Curtis Co.
210/√
4
4
0
0
00
Merch. on Acct, Inv. 410
3
Accounts Receivable, David Plouffe
112/√
5
0
0
00
Toy Sales
410
5
0
0
00
Sales on Acct. Inv. 1
6
Accounts Receivable, Robert Cooper
112/√
4
0
0
00
Toy Sales
410
4
0
0
00
Sales on Acct. Inv. 2
8
Toy Purchases
510
1
3
0
0
00
Accounts Payable, Morris Curtis Co.
210/√
1
3
0
0
00
Merch. on Acct. Inv. 415
9
Accounts Receivable, David Plouffe
112/√
1
1
0
0
00
Toy Sales
410
1
1
0
0
00
Sales on Acct. Inv. 3
9
Cleaning Expense
612
2
7
5
00
Cash
110
2
7
5
00
Paid Cleaning Expense
PROBLEM 10A-4 (CONTINUED)
PAGE 2
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Dec.
10
Sales Returns and Allowances
412
1
0
0
00
Accounts Receivable, Robert Cooper
112/√
1
0
0
00
Issued Credit Memo #1
10
Toy Purchases
510
4
4
0
0
00
Accounts Payable, Mildred Mann
210/√
4
4
0
0
00
Merch. on Acct. Inv. 311
12
Accounts Payable, Morris Curtis Co.
210/√
4
4
0
0
00
Purchases Discount
514
2
2
0
00
Cash
110
4
1
8
0
00
Paid Inv. 410
13
Cash
110
1
8
0
0
00
Toy Sales
410
1
8
0
0
00
Cash Sales
13
Salaries Expense
610
1
1
0
0
00
Cash
110
1
1
0
0
00
Paid Salaries
14
Accounts Payable, Mildred Mann
210/√
8
0
0
00
Purchases Returns and Allowances
512
8
0
0
00
Issued Debit Memo #1
15
Cash
110
3
9
0
0
00
Toy Sales
410
3
9
0
0
00
Cash Sales
16
Cash
110
2
8
5
00
Sales Discounts
414
1
5
00
Accounts Receivable, Robert Cooper
112/√
3
0
0
00
Inv. 2 Paid
PROBLEM 10A-4 (CONTINUED)
PAGE 3
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Dec.
16
Cash
110
5
0
0
00
Accounts Receivable, David Plouffe
112/√
5
0
0
00
Inv. No. 1 Paid
16
Accounts Receivable, Alison Reach
112/√
4
7
0
0
00
Toy Sales
410
4
7
0
0
00
Sales on Acct. Inv. 4
20
Delivery Truck
121
2
5
0
0
00
Accounts Payable, Sam Katz Garage
210/√
2
5
0
0
00
Purchased Truck on Account
22
Accounts Receivable, David Plouffe
112/√
1
2
0
0
00
Toy Sales
410
1
2
0
0
00
Sales on Acct. Inv. 5
23
Accounts Payable, Mildred Mann
210/√
3
6
0
0
00
Purchases Discount
514
3
6
00
Cash
110
3
5
6
4
00
Paid Mildred Mann
24
Accounts Receivable, Alison Reach
112/√
6
0
0
00
Toy Sales
410
6
0
0
00
Sales on Acct. Inv. 6
25
Toy Purchases
510
1
1
0
0
00
Cash
110
1
1
0
0
00
Toy Purchases for Cash
26
Toy Purchases
510
4
3
0
0
00
Accounts Payable, Sanya Burger
210/√
4
3
0
0
00
Merch. on Acct. Inv. 211
PROBLEM 10A-4 (CONTINUED)
PAGE 4
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Dec.
28
Cash
110
1
1
4
0
00
Sales Discount
414
6
0
00
Accounts Receivable, David Ploufffe
112/√
1
2
0
0
00
Inv. 5 Paid
28
Cash
110
5
7
0
00
Sales Discount
414
3
0
00
Accounts Receivable, Alison Reach
112/√
6
0
0
00
Inv. 6 Paid
28
Cash
110
4
0
0
0
00
A. Gray, Capital
310
4
0
0
0
00
Additional Investment
28
Toy Purchases
510
1
8
0
0
00
Accounts Payable, Morris Curtis Co.
210/√
1
8
0
0
00
Merch. on Acct. Inv. 436
30
Accounts Payable, Morris Curtis Co.
210/√
1
8
0
0
00
Purchases Discount
514
9
0
00
Cash
110
1
7
1
0
00
Paid Inv. 436
30
Accounts Receivable, Bella Falco Co.
112/√
3
6
0
0
00
Toy Sales
410
3
6
0
0
00
Sales on Acct. Inv. 7
PROBLEM 10A-4 (CONTINUED)
(2)
CASH
ACCOUNT NO. 110
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
1
GJ1
7
0
0
0
00
7
0
0
0
00
1
GJ1
3
1
0
0
00
3
9
0
0
00
9
GJ1
2
7
5
00
3
6
2
5
00
12
GJ2
4
1
8
0
00
5
5
5
00
13
GJ2
1
8
0
0
00
1
2
4
5
00
13
GJ2
1
1
0
0
00
1
4
5
00
15
GJ2
3
9
0
0
00
4
0
4
5
00
16
GJ2
2
8
5
00
4
3
3
0
00
16
GJ3
5
0
0
00
4
8
3
0
00
23
GJ3
3
5
6
4
00
1
2
6
6
00
25
GJ3
1
1
0
0
00
1
6
6
00
28
GJ4
1
1
4
0
00
1
3
0
6
00
28
GJ4
5
7
0
00
1
8
7
6
00
28
GJ4
4
0
0
0
00
5
8
7
6
00
30
GJ4
1
7
1
0
00
4
1
6
6
00
PROBLEM 10A-4 (CONTINUED)
ACCOUNTS RECEIVABLE
ACCOUNT NO. 112
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
3
GJ1
5
0
0
00
5
0
0
00
6
GJ1
4
0
0
00
9
0
0
00
9
GJ1
1
1
0
0
00
2
0
0
0
00
10
GJ2
1
0
0
00
1
9
0
0
00
16
GJ2
3
0
0
00
1
6
0
0
00
16
GJ3
5
0
0
00
1
1
0
0
00
16
GJ3
4
7
0
0
00
5
8
0
0
00
22
GJ3
1
2
0
0
00
7
0
0
0
00
24
GJ3
6
0
0
00
7
6
0
0
00
28
GJ4
1
2
0
0
00
6
4
0
0
00
28
GJ4
6
0
0
00
5
8
0
0
00
30
GJ4
3
6
0
0
00
9
4
0
0
00