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PROBLEM 10B-4 (CONTINUED)
NAME
AIMEE RAYPOLE
ADDRESS
18 VEEK RD., CHESTER, CT 80111
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Mar.
16
GJ3
4
0
0
0
00
4
0
0
0
00
24
GJ3
1
6
0
0
00
5
6
0
0
00
28
GJ4
1
6
0
0
00
4
0
0
0
00
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
NAME
MICHAEL KEISER
ADDRESS
87 GARFIELD AVE., REVERE, MA 01245
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Mar.
10
GJ2
4
5
0
0
00
4
5
0
0
00
14
GJ2
6
0
0
00
3
9
0
0
00
23
GJ3
3
9
0
0
00
NAME
SAM KATZ GARAGE
ADDRESS
22 REGIS RD., BOSTON, MA 01950
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Mar.
20
GJ3
3
3
0
0
00
3
3
0
0
00
NAME
MORRIS CURTIS CO.
ADDRESS
22 BETTER ST., SAN DIEGO, CA 01211
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Mar.
1
GJ1
4
3
0
0
00
4
3
0
0
00
8
GJ1
1
3
0
0
00
5
6
0
0
00
12
GJ2
4
3
0
0
00
1
3
0
0
00
28
GJ4
2
0
0
0
00
3
3
0
0
00
30
GJ4
2
0
0
0
00
1
3
0
0
00
PROBLEM 10B-4 (CONCLUDED)
NAME
MILLARD FILMORE
ADDRESS
2 SPRING ST., WEERS, ND 02118
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Mar.
26
GJ3
4
1
0
0
00
4
1
0
0
00
(3)
ABBY'S TOY HOUSE
SCHEDULE OF ACCOUNTS RECEIVABLE
MARCH 31, 201X
David Plouffe
$
4
0
0
00
John Drayton
0
00
Aimee Raypole
4
0
0
0
00
Bella Falco Co.
3
4
0
0
00
Total Accounts Receivable
$7
8
0
0
00
PROBLEM 10B-5
PAGE 3
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Apr.
2
Merchandise Inventory
3
5
0
0
00
Accounts Payable, Beech Suppliers
3
5
0
0
00
4
Accounts Receivable
5
2
0
00
Sales
5
2
0
00
4
Cost of Goods Sold
2
6
0
00
Merchandise Inventory
2
6
0
00
4
Accounts Payable, Beech Suppliers
1
6
0
00
Merchandise Inventory
1
6
0
00
10
Cash
5
1
0
00
Sales Discount
1
0
00
Accounts Receivable
5
2
0
00
11
Accounts Payable, Beech Suppliers
3
3
4
0
00
Cash
3
2
7
3
20
Merchandise Inventory
6
6
80
14
Store Equipment
2
9
0
00
Cash
2
9
0
00
15
Merchandise Inventory
1
7
0
0
00
Cash
1
7
0
0
00
16
Cash
8
0
00
Merchandise Inventory
8
0
00
17
Merchandise Inventory
3
7
0
0
00
Accounts Payable, Tustin Corp.
3
7
0
0
00
PROBLEM 10B-5 (CONCLUDED)
PAGE 4
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Apr.
18
Cash
2
7
0
0
00
Sales
2
7
0
0
00
18
Cost of Goods Sold
1
6
5
0
00
Merchandise Inventory
1
6
5
0
00
21
Merchandise Inventory
1
3
0
00
Cash
1
3
0
00
25
Merchandise Inventory
1
0
4
0
00
Accounts Payable, Oak Co.
1
0
4
0
00
26
Accounts Payable, Tustin Corp.
3
7
0
0
00
Cash
3
6
2
6
00
Merchandise Inventory
7
4
00
27
Sales Returns and Allowances
1
9
0
00
Cash
1
9
0
00
27
Merchandise Inventory
1
0
0
00
Cost of Goods Sold
1
0
0
00
READING THE ANNUAL REPORT: 2013 KELLOGG’S ANNUAL REPORT
2012 $1,365 million
2013 $1,248 million
$117 million decrease in inventory
CONTINUING PROBLEM: ON THE JOB-SMITH COMPUTER CENTER
Smith Computer Center
General Journal
Page 7
Date
201X
Account Titles and Description
PR
Debit
Credit
Feb
1
Prepaid Rent
1025
1,500.00
Cash
1000
1,500.00
Rent Paid in Advance
4
Purchases
6000
480.00
Accounts Payable, A-Tech
2000√
480.00
Merch. On Account PO 4010
8
Supplies
1030
300.00
Accounts Payable, Staple Store
2000√
300.00
Supplies on Account
9
Purchases
6000
450.00
Accounts Payable, Computers R Us
2000√
450.00
Merch. On Acct. Inv.4012
15
Accounts Payable, A-Tech
2000√
480.00
Cash
1000
480.00
Paid A-Tech
21
Accounts Payable, Computers R Us
2000√
150.00
Purchase Returns and Allowances
6010
150.00
Issued Debit Memo #10
27
Supplies
1030
120.00
Cash
1000
120.00
Purchased Supplies
Cash
Account No. 1000
Balance
Date
Post
201X
Explanation
Ref.
Debit
Credit
Debit
Credit
Feb
1
Balance Forward
√
19,363.76
1
J7
1,500
17,863.76
15
J7
480
17,383.76
27
J7
120
17,263.76
Prepaid Rent
Account No. 1025
Balance
Post
Date
Explanation
Ref.
Debit
Credit
Debit
Credit
Feb
1
Balance Forward
√
2,000
1
J7
1,500
3,500
Supplies
Account No. 1030
Balance
Post
Date
Explanation
Ref.
Debit
Credit
Debit
Credit
Feb
1
Balance Forward
√
192
8
J7
300
492
27
J7
120
612
Accounts Payable
Account No. 2000
Balance
Post
Date
Explanation
Ref.
Debit
Credit
Debit
Credit
Feb
1
Balance Forward
√
2,570
4
J7
480
3,050
8
J7
300
3,350
9
J7
450
3,800
15
J7
480
3,320
21
J7
150
3,170
Purchases
Account No. 6000
Balance
Post
Date
Explanation
Ref.
Debit
Credit
Debit
Credit
Feb
4
J7
480
480
9
J7
450
930
Purchase Returns and Allowances
Account No. 6010
Balance
Post
Date
Explanation
Ref.
Debit
Credit
Debit
Credit
Feb
21
J7
150
150
Accounts Payable Subsidiary Ledger
Quality Office Furniture
Account No. 6A1
Date
Post
Credit
201X
Explanation
Ref.
Debit
Credit
Bal
Feb
1
Balance Forward
√
1,800
1,800
A-Tech
1919 Moran St., Anaheim, CA 92606
Account No. 6A3
Date
Post
Credit
201X
Explanation
Ref.
Debit
Credit
Bal
Feb
1
Balance Forward
√
550
Feb
4
J7
480
1,030
15
J7
480
550
The Staple Store
460 Escondido Blvd., Escondido, CA 92025
Account No. 6A4
Date
Post
Credit
201X
Explanation
Ref.
Debit
Credit
Bal
Feb
1
Balance Forward
√
50
Feb
8
4011 n/30
J7
300
350
San Diego Electric
606 Industrial St., San Diego, Ca 92121
Account No. 6a5
Date
Post
Credit
201X
Explanation
Ref.
Debit
Credit
Bal
Computers R Us
1120 Wil Lane, Los Angles, CA 92405
Account No. 6A7
Date
Post
Credit
201X
Explanation
Ref.
Debit
Credit
Bal
Feb
9
J7
450
450
Feb
21
J7
150
300
Pacific Bell
101 Bel Ave., San Diego, CA 92101
Account No. 6A6
Date
Post
Credit
201X
Explanation
Ref.
Debit
Credit
Bal
Feb
1
Balance Forward
√
170
170
Smith Computer Center
Schedule of Accounts Payable
2/28/201X
The Staple Store
$350
Quality Office Furniture
1,800
Pacific Bell
170
A-Tech, Inc.
550
Computers R Us
300
San Diego Electric
-
TOTAL Accounts Payable
$3,170
