10A
Appendix A
APPENDIX A PROBLEM A-1
(1,2)
YUMMY.COM
SALES JOURNAL Page 1
Date
201X
Accounts
Pizza
Grocery
Invoice
Receivable
Sales
Sales
Account Debited
No.
PR.
Dr.
Cr.
Cr.
1
Dabney Co.
1
√
900
00
900
00
4
Sally Drought Co.
2
√
1,300
00
1,300
00
8
Luxury Co.
3
√
1,500
00
1,500
00
15
Sally Drought Co.
4
√
220
00
220
00
19
Luxury Co.
5
√
700
00
700
00
25
Dabney Co.
6
√
800
00
800
00
30
5,420
00
2,320
00
3,100
00
(112)
(410)
(411)
APPENDIX A PROBLEM A-1 (CONTINIUED)
(1,2)
YUMMY.COM
GENERAL JOURNAL Page 1
Date
201X
Account Titles and Description
PR.
Dr.
Cr.
Apr.
10
Sales Returns and Allowances
412
100
00
Accounts Receivable, Dabney Co.
112
/√
100
00
Issued Credit Memo #1
NAME
DABNEY CO.
ADDRESS
942 MOSE ST., REVERE, MA 01938
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Apr.
1
SJ1
900
00
900
00
10
GJ1
100
00
800
00
25
SJ1
800
00
1,600
00
NAME
LUXURY CO.
ADDRESS
8 JOSS AVE., LYNN, MA 01947
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Apr.
8
SJ1
1,500
00
1,500
00
19
SJ1
700
00
2,200
00
NAME
SALLY DROUGHT CO
ADDRESS
10 LOST RD., TOPSFIELD, MA 01998
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Apr.
4
SJ1
1,300
00
1,300
00
15
SJ1
220
00
1,520
00
GENERAL LEDGER
ACCOUNTS RECEIVABLE
ACCOUNT NO. 112
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Apr.
10
GJ1
100
00
100
00
30
SJ1
5,420
00
5,320
00
Date
201X
Balance
ACCOUNT NO. 411
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Apr.
30
SJ1
3,100
00
3,100
00
ACCOUNT NO. 412
Ref.
Debit
Credit
Debit
Credit
APPENDIX A PROBLEM A-1 (CONCLUDED)
YUMMY.COM
APPENDIX A PROBLEM A-2
(1, 2)
DAVID’S AUTO SUPPLY
SALES JOURNAL Page 1
Date
201X
Accounts
Sales Tax
Auto Parts
Invoice
Receivable
Payable
Sales
Account Debited
No.
PR.
Dr.
Cr.
Cr.
1
R. Victor
60
√
832
00
32
00
800
00
5
J. Sanders
61
√
416
00
16
00
400
00
8
Graham Carter
62
√
17,680
00
680
00
17,000
00
12
J. Sanders
63
√
1,248
00
48
00
1,200
00
30
20,176
00
776
00
19,400
00
(110)
(210)
(410)
(1, 2)
DAVID’S AUTO SUPPLY
GENERAL JOURNAL Page 1
Date
201X
Account Titles and Description
PR.
Dr.
Cr.
June
10
Sales Returns and Allowances
420
700
00
Sales Tax Payable
210
28
00
Accounts Receivable, R. Victor
110/√
728
00
Issued Credit Memo #12
APPENDIX A PROBLEM A- 2(CONTINUED)
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
NAME
GRAHAM CARTER
ADDRESS
9 ROE ST. BARTLETT, NH 01382
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
June
1
Balance
√
600
00
8
SJ1
17,680
00
18,280
00
NAME
J. SANDERS
ADDRESS
22 REESE ST., LACONIA, NH 04321
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
June
1
Balance
√
500
00
5
SJ1
416
00
916
00
12
SJ1
1,248
00
2,164
00
ADDRESS
12 ASTER RD., MERIMACK, NH 02134_
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
APPENDIX A PROBLEM A-2(CONTINUED)
DAVID’S AUTO SUPPLY
PARTIAL GENERAL LEDGER
ACCOUNTS RECEIVABLE
ACCOUNT NO. 110
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
June
1
Balance
√
1,900
00
10
GJ1
728
00
1,172
00
30
SJ1
20,176
00
21,348
00
Explanation
Ref.
Debit
Credit
Debit
Credit
June
1
Balance
√
1,900
00
10
GJ1
00
1,872
00
30
SJ1
776
00
2,648
00
Explanation
Ref.
Debit
Credit
Debit
Credit
June
30
SJ1
19,400
00
19,400
00
Date
201X
Post
Balance