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PROBLEM 10A-4 (CONTINUED
ACCOUNTS PAYABLE
ACCOUNT NO. 210
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
1
GJ1
4
4
0
0
00
4
4
0
0
00
8
GJ1
1
3
0
0
00
5
7
0
0
00
10
GJ2
4
4
0
0
00
10
1
0
0
00
12
GJ2
4
4
0
0
00
5
7
0
0
00
14
GJ2
8
0
0
00
4
9
0
0
00
20
GJ3
2
5
0
0
00
7
4
0
0
00
23
GJ3
3
6
0
0
00
3
8
0
0
00
26
GJ3
4
3
0
0
00
8
1
0
0
00
28
GJ4
1
8
0
0
00
9
9
0
0
00
30
GJ4
1
8
0
0
00
8
1
0
0
00
A. GRAY, CAPITAL
ACCOUNT NO. 310
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
1
GJ1
7
0
0
0
00
7
0
0
0
00
28
GJ4
4
0
0
0
00
11
0
0
0
00
TOY SALES
ACCOUNT NO. 410
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
13
GJ2
1
8
0
0
00
3
8
0
0
00
15
GJ2
3
9
0
0
00
7
7
0
0
00
16
GJ3
4
7
0
0
00
12
4
0
0
00
22
GJ3
1
2
0
0
00
13
6
0
0
00
24
GJ3
6
0
0
00
14
2
0
0
00
30
GJ4
3
6
0
0
00
17
8
0
0
00
PROBLEM 10A-4 (CONTINUED)
SALES RETURNS AND ALLOWANCES
ACCOUNT NO. 412
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
10
GJ2
1
0
0
00
1
0
0
00
SALES DISCOUNTS
ACCOUNT NO. 414
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
16
GJ2
1
5
00
1
5
00
28
GJ4
6
0
00
7
5
00
28
GJ4
3
0
00
1
0
5
00
PROBLEM 10A-4 (CONTINUED)
PURCHASES RETURNS AND ALLOWANCES
ACCOUNT NO. 512
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
14
GJ2
8
0
0
00
8
0
0
00
PURCHASES DISCOUNTS
ACCOUNT NO. 514
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
12
GJ2
2
2
0
00
2
2
0
00
23
GJ3
3
6
00
2
5
6
00
30
GJ4
9
0
00
3
4
6
00
PROBLEM 10A-4 (CONTINUED)
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
NAME
DAVID PLOUFFE
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Dec.
3
GJ1
5
0
0
00
5
0
0
00
9
GJ1
1
1
0
0
00
1
6
0
0
00
16
GJ3
5
0
0
00
1
1
0
0
00
22
GJ3
1
2
0
0
00
2
3
0
0
00
28
GJ4
1
2
0
0
00
1
1
0
0
00
NAME
BELLA FALCO CO.
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Dec.
30
GJ4
3
6
0
0
00
3
6
0
0
00
NAME
ROBERT COOPER
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Dec.
6
GJ1
4
0
0
00
4
0
0
00
10
GJ2
1
0
0
00
3
0
0
00
16
GJ2
3
0
0
00
PROBLEM 10A-4 (CONTINUED)
NAME
ALISON REACH
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Dec.
16
GJ3
4
7
0
0
00
4
7
0
0
00
24
GJ3
6
0
0
00
5
3
0
0
00
28
GJ4
6
0
0
00
4
7
0
0
00
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
NAME
MORRIS CURTIS CO.
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Dec.
1
GJ1
4
4
0
0
00
4
4
0
0
00
8
GJ1
1
3
0
0
00
5
7
0
0
00
12
GJ2
4
4
0
0
00
1
3
0
0
00
28
GJ4
1
8
0
0
00
3
1
0
0
00
30
GJ4
1
8
0
0
00
1
3
0
0
00
NAME
MILDRED MANN
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Dec.
10
GJ2
4
4
0
0
00
4
4
0
0
00
14
GJ2
8
0
0
00
3
6
0
0
00
23
GJ3
3
6
0
0
00
NAME
SAM KATZ GARAGE
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Dec.
20
GJ3
2
5
0
0
00
2
5
0
0
00
PROBLEM 10A-4 (CONCLUDED)
NAME
SANYA BURGER
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Dec.
26
GJ3
4
3
0
0
00
4
3
0
0
00
(3)
ABBY'S TOY HOUSE
SCHEDULE OF ACCOUNTS RECEIVABLE
DECEMBER 31, 201X
David Plouffe
$1
1
0
0
00
Robert Cooper
0
00
Alison Reach
4
7
0
0
00
Bella Falco Co.
3
6
0
0
00
Total Accounts Receivable
$9
4
0
0
00
ABBY'S TOY HOUSE
SCHEDULE OF ACCOUNTS PAYABLE
DECEMBER 31, 201X
Morris Curtis Co.
$1
3
0
0
00
Mildred Mann
0
00
Sanya Burger
4
3
0
0
00
Sam Katz Garage
2
5
0
0
00
Total Accounts Payable
$8
1
0
0
00
PROBLEM 10A-5
Page 3
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Apr.
2
Merchandise Inventory
2
5
0
0
00
Accounts Payable, Irwin Suppliers
2
5
0
0
00
4
Accounts Receivable
5
0
0
00
Sales
5
0
0
00
4
Cost of Goods Sold
3
3
0
00
Merchandise Inventory
3
3
0
00
4
Accounts Payable, Irwin Suppliers
2
3
0
00
Merchandise Inventory
2
3
0
00
10
Cash
4
8
5
00
Sales Discount
1
5
00
Accounts Receivable
5
0
0
00
11
Accounts Payable, Irwin Suppliers
2
2
7
0
00
Cash
2
2
0
2
00
Merchandise Inventory
6
8
00
14
Store Equipment
2
5
0
00
Cash
2
5
0
00
15
Merchandise Inventory
1
0
0
0
00
Cash
1
0
0
0
00
16
Cash
9
0
00
Merchandise Inventory
9
0
00
17
Merchandise Inventory
3
6
0
0
00
Accounts Payable, Thompson Corp.
3
6
0
0
00
PROBLEM 10A-5 (CONCLUDED)
Page 4
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Apr.
18
Cash
3
3
0
0
00
Sales
3
3
0
0
00
18
Cost of Goods Sold
1
5
5
0
00
Merchandise Inventory
1
5
5
0
00
21
Merchandise Inventory
1
2
0
00
Cash
1
2
0
00
25
Merchandise Inventory
1
2
4
0
00
Accounts Payable, Boute Co.
1
2
4
0
00
26
Accounts Payable, Thompson Corp.
3
6
0
0
00
Cash
3
4
9
2
00
Merchandise Inventory
1
0
8
00
27
Sales Returns and Allowances
2
5
0
00
Cash
2
5
0
00
27
Merchandise Inventory
1
1
0
00
Cost of Goods Sold
1
1
0
00
PROBLEM 10B-1
RASHEED'S SKATE SHOP
GENERAL JOURNAL
PAGE 2
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Mar.
4
Purchases
510
1
2
0
0
00
Accounts Payable, Newbury Co.
210/√
1
2
0
0
00
Merch. on Acct. Inv. No. 442
5
Store Equipment
121
5
4
0
0
00
Accounts Payable, Andover Co.
210/√
5
4
0
0
00
Eq. Purch. on Acct. Inv. No. 502
8
Purchases
510
1
2
0
0
00
Accounts Payable, Lakeville Co.
210/√
1
2
0
0
00
Merch. on Acct. Inv. No. 401
14
Store Supplies
115
1
3
0
0
00
Accounts Payable, Newbury Co.
210/√
1
3
0
0
00
Supplies Bought on Acct. Inv. No. 419
PROBLEM 10B-1 (CONTINUED)
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
NAME
ANDOVER CO.
ADDRESS
1 RANTOUL RD., CHARLOTTE, NC 01114
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Mar.
5
GJ2
5
4
0
0
00
5
4
0
0
00
NAME
LAKEVILLE CO.
ADDRESS
2 WEST RD., LYNN, MA 01471
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Mar.
8
GJ2
1
2
0
0
00
1
2
0
0
00
NAME
NEWBURY CO.
ADDRESS
12 SMITH ST., DEARBORN, Ml 09113
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Mar.
4
GJ2
1
2
0
0
00
1
2
0
0
00
14
GJ2
1
3
0
0
00
2
5
0
0
00
PARTIAL GENERAL LEDGER
STORE SUPPLIES
ACCOUNT NO. 115
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
14
GJ2
1
3
0
0
00
1
3
0
0
00
