APPENDIX A PROBLEM A-3(CONTINUED)
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
NAME
MILLER.COM
ADDRESS
12 SMITH ST., DEARBORN, Ml 09113
Date
201X
Explanation
Post
Ref.
Credit
Cr. Balance
Nov.
4
PJ1
600
00
600
00
14
PJ1
700
00
1,300
00
201X
Explanation
Ref.
Debit
Credit
Cr. Balance
Nov.
5
PJ1
4,100
00
4,100
00
NAME
RAPONE CO.
ADDRESS
2 WEST RD., LYNN, MA 01471
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Nov.
8
PJ1
1,200
00
1,200
00
APPENDIX A PROBLEM A-3(CONTINUED)
PARTIAL GENERAL LEDGER
STORE SUPPLIES
ACCOUNT NO. 115
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
14
PJ1
700
00
700
00
STORE EQUIPMENT
ACCOUNT NO. 121
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
5
PJ1
4,100
00
4,100
00
ACCOUNTS PAYABLE
ACCOUNT NO. 210
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
PJ1
6,600
00
6,600
00
PURCHASES
ACCOUNT NO. 510
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
PJ1
1,800
00
1,800
00
APPENDIX A PROBLEM A-4(CONTINUED)
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
NAME
ALDEN CO.
ADDRESS
11 LYNNWAY AVE., NEWPORT, Rl 03112
Date
201X
Explanation
Post
Ref.
Credit
Cr. Balance
Mar.
1
Balance
√
300
00
8
PJ1
1,400
00
1,700
00
14
GJ1
350
00
1,350
00
NAME
BULLMAN CO.
ADDRESS
21 RIVER ST., ANAHEIM, CA 43110
Date
201X
Explanation
Post
Ref.
Credit
Cr. Balance
Mar.
1
Balance
√
800
00
10
PJ1
2,000
00
2,800
00
NAME
MOTT CO.
ADDRESS
10 ASTER RD., DUBUQUE, IA 80021
Date
201X
Explanation
Post
Ref.
Credit
Cr. Balance
Mar.
1
Balance
√
1,000
00
12
PJ1
1,200
00
2,200
00
24
PJ1
680
00
2,880
00
NAME
REYNOLD CO.
ADDRESS
22 GERALD RD., SMITH, CO 43138
Date
201X
Explanation
Post
Ref.
Credit
Cr. Balance
Mar.
1
Balance
√
500
00
17
PJ1
510
00
1,010
00
Copyright © 2016 Pearson Education, Inc.
10A–15
APPENDIX A PROBLEM A-4(CONTINUED)
PARTIAL GENERAL LEDGER
STORE SUPPLIES
ACCOUNT NO. 110
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
31
PJ1
1,880
00
1,880
00
OFFICE EQUIPMENT
ACCOUNT NO. 120
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
17
PJ1
510
00
510
00
ACCOUNTS PAYABLE
ACCOUNT NO. 210
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
1
Balance
√
2,600
00
14
GJ
350
00
2,250
00
31
PJ1
5,790
00
8,040
00
PURCHASES
ACCOUNT NO. 510
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
1
Balance
√
18,000
00
31
PJ1
3,400
00
21,400
00
APPENDIX A PROBLEM A-4 (CONCLUDED)
PURCHASES RETURNS AND ALLOWANCES
ACCOUNT NO. 512
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
14
GJ1
350
00
350
00
14
00
00
APPENDIX A PROBLEM A-5(CONTINUED)
ANDREA’S TOY HOUSE
CASH RECEIPTS JOURNAL
Date
201X
Sales
Accounts
Sundry Cr.
Cash
Discounts
Receivable
Toy Sales
Dr.
Dr.
Cr.
Cr.
Account Names
Pr.
Amount Cr.
Dec.
1
7,200
00
A. Richardson,
Capital
310
7,200
00
13
800
00
800
00
Cash Sales
X
15
4,500
00
4,500
00
Cash Sales
X
16
910
00
90
00
1,000
00
David Muldrow
B l
√
16
900
00
900
00
Bill Burton
√
28
1,001
00
99
00
1,100
00
Bill Burton
√
28
819
00
81
00
900
00
Andrea Reagen
√
28
4,500
00
A. Richardson,
Capital
310
4,500
00
31
20,630
00
270
00
3,900
00
5,300
00
11,700
00
(110)
(414)
(112)
(410)
(X)
ANDREA’S TOY HOUSE
No.
PR.
114
00
00
4
610
00
00
5
00
00
00