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APPENDIX A PROBLEM A-5 (CONTINUED)
ANDREA'S TOY HOUSE
SALES JOURNAL Page 1
Date
201X
Invoice
No.
Terms
Account Debited
PR
Accounts Rec.-Dr.
Toy Sales - Cr.
Dec.
3
1
9/10, n/30
Bill Burton
√
900
00
6
2
9/10, n/30
David Muldrow Beasley
√
1,200
00
9
3
9/10, n/30
Bill Burton
√
900
00
16
4
9/10, n/30
Andrea Reagen
√
4,000
00
22
5
9/10, n/30
Bill Burton
√
1,100
00
24
6
9/10, n/30
Andrea Reagen
√
900
00
30
7
9/10, n/30
Bella Falco Co.
√
2,900
00
31
11,900
00
(112) (410)
ANDREA’S TOY HOUSE
GENERAL JOURNAL Page 1
Date
201X
Account Titles and Descriptions
PR.
Dr.
Cr.
Dec.
10
Sales Returns and Allowances
412
200
00
Accounts Receivable, David Muldrow
Beasley
112√
200
00
Issued Credit Memo #1
14
Accounts Payable, Rose Kaufman
210√
1,000
00
Purchases Returns and Allowances
512
1,000
00
Issued Debit Memo #1
Copyright © 2016 Pearson Education, Inc.
10A-20
APPENDIX A PROBLEM A-5 (CONTINUED)
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
NAME
BILL BURTON
ADDRESS
24 RYAN RD., BUIKE, OH 02183
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Dec.
3
SJ1
900
00
900
00
9
SJ1
900
00
1,800
00
16
CRJ1
900
00
900
00
22
SJ1
1,100
00
2,000
00
28
CRJ1
1,100
00
900
00
NAME
BELLA FALCO CO.
ADDRESS
2 SMITH RD., DALLAS, TX 22210
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Dec.
30
SJ1
2,900
00
2,900
00
NAME
DAVID MULDROW BEASLEY
ADDRESS
1 SCHOOL ST., CLEVELAND, OH 22441
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Dec.
6
SJ1
1,200
00
1,200
00
10
GJ1
200
00
1,000
00
16
CRJ1
1,000
00
NAME
ANDREA REAGEN
ADDRESS
18 VEEK RD., CHESTER, CT 80111
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Dec.
16
SJ1
4,000
00
4,000
00
24
SJ1
900
00
4,900
00
28
CRJ1
900
00
4,000
00
Copyright © 2016 Pearson Education, Inc.
10A-21
APPENDIX A PROBLEM A-5 (CONTINUED)
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
NAME
ROSE KAUFMAN
ADDRESS
87 GARFIELD AVE., REVERE, MA 01245
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Dec.
10
PJ1
4,300
00
4,300
00
14
GJ1
1000
00
3,300
00
23
CPJ1
3,300
00
--------
NAME
SAM KATZ GARAGE
ADDRESS
22 REGIS RD., BOSTON, MA 01950
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Dec.
20
PJ1
2,500
00
2,500
00
NAME
MORRIS CURTIS CO.
ADDRESS
22 RETTER ST., SAN DIEGO, CA 01211
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Dec.
1
PJ1
3,500
00
3,500
00
8
PJ1
1,500
00
5,000
00
12
CPJ1
3,500
00
1,500
00
28
PJ1
1,300
00
2,800
00
30
CPJ1
1,300
00
1,500
00
NAME
ADAM GRAVES
ADDRESS
2 SPRING ST., WEERS, ND 02118
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Dec.
26
PJ1
5,100
00
5,100
00
APPENDIX A PROBLEM A-5 (CONTINUED)
ANDREA'S TOY HOUSE
SCHEDULE OF ACCOUNTS RECEIVABLE
APPENDIX A PROBLEM A-5 (CONTINUED)
CASH
ACCOUNT NO. 110
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
31
CRJ1
20,630
00
20,630
00
31
CPJ1
13,902
00
6,728
00
ACCOUNTS RECEIVABLE
ACCOUNT NO. 112
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
10
GJ1
200
00
200
00
31
SJ1
11,900
00
11,700
00
31
CRJ1
3,900
00
7,800
00
PREPAID RENT
ACCOUNT NO. 114
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
1
CPJ1
4,500
00
4,500
00
DELIVERY TRUCK
ACCOUNT NO. 121
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
20
PJ1
2,500
00
2,500
00
ACCOUNTS PAYABLE
ACCOUNT NO. 210
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
14
GJ1
1,000
00
1,000
00
31
PJ1
18,200
00
17,200
00
31
CPJ1
8,100
00
9,100
00
APPENDIX A PROBLEM A-5 (CONTINUED)
A. RICHARDSON, CAPITAL
ACCOUNT NO. 310
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
1
CRJ1
7,200
00
7,200
00
28
CRJ1
4,500
00
11,700
00
TOY SALES
ACCOUNT NO. 410
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
31
SJ1
11,900
00
11,900
00
31
CRJ1
5,300
00
17,200
00
SALES RETURNS AND ALLOWANCES
ACCOUNT NO. 412
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
10
GJ1
200
00
200
00
SALES DISCOUNTS
ACCOUNT NO. 414
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
31
CRJ1
270
00
270
00
APPENDIX A PROBLEM A-5 (CONCLUDED)
TOY PURCHASES
ACCOUNT NO. 510
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
25
CPJ1
900
00
900
00
31
PJ1
15,700
00
16,600
00
PURCHASES RETURNS AND ALLOWANCES
ACCOUNT NO. 512
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
14
GJ1
1,000
00
1,000
00
PURCHASES DISCOUNT
ACCOUNT NO. 514
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
31
CPJ1
498
00
498
00
SALARIES EXPENSE
ACCOUNT NO. 610
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
13
CPJ1
500
00
500
00
CLEANING EXPENSE
ACCOUNT NO. 612
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
9
CPJ1
400
00
400
00
