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MINI PRACTICE SET (CONTINUED)
ACCOUNTS RECEIVABLE
ACCOUNT NO. 112
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
1
Balance
√
1
8
0
0
00
1
GJ4
1
8
0
0
00
0
00
3
GJ4
8
0
0
0
00
8
0
0
0
00
6
GJ4
8
0
0
0
00
16
0
0
0
00
9
GJ4
6
0
0
0
00
22
0
0
0
00
10
GJ4
3
2
0
0
00
18
8
0
0
00
16
GJ6
4
8
0
0
00
14
0
0
0
00
16
GJ6
8
0
0
0
00
6
0
0
0
00
16
GJ6
4
6
0
0
00
10
6
0
0
00
22
GJ6
5
0
0
0
00
15
6
0
0
00
24
GJ6
1
4
0
0
00
17
0
0
0
00
28
GJ7
5
0
0
0
00
12
0
0
0
00
28
GJ7
4
6
0
0
00
7
4
0
0
00
30
GJ7
9
0
0
0
00
16
4
0
0
00
MINI PRACTICE SET (CONTINUED)
MERCHANDISE INVENTORY
ACCOUNT NO. 114
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
1
Balance
√
4
9
0
0
00
31
Adjusting
GJ8
4
9
0
0
00
0
00
31
Adjusting
GJ8
14
5
8
0
00
14
5
8
0
00
MINI PRACTICE SET (CONTINUED)
ACCOUNTS PAYABLE
ACCOUNT NO. 210
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
1
Balance
√
2
0
0
0
00
2
GJ4
8
0
0
0
00
10
0
0
0
00
9
GJ4
4
0
0
0
00
14
0
0
0
00
11
GJ5
14
0
0
0
00
28
0
0
0
00
12
GJ5
8
0
0
0
00
20
0
0
0
00
14
GJ5
1
0
0
0
00
19
0
0
0
00
21
GJ6
19
7
0
0
00
38
7
0
0
00
23
GJ6
13
0
0
0
00
25
7
0
0
00
27
GJ7
5
0
0
0
00
30
7
0
0
00
29
GJ7
13
0
0
0
00
43
7
0
0
00
MINI PRACTICE SET (CONTINUED)
FICA OASDI PAYABLE
ACCOUNT NO. 216
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
1
Balance
√
1
1
5
3
20
15
GJ5
1
1
5
3
20
–
—
–
30
GJ8
8
0
4
14
8
0
4
14
30
GJ8
8
0
4
14
1
6
0
8
28
MINI PRACTICE SET (CONTINUED)
FUTA TAX PAYABLE
ACCOUNT NO. 224
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
1
Balance
√
1
0
6
80
30
GJ8
1
9
20
1
2
6
00
MINI PRACTICE SET (CONTINUED)
INCOME SUMMARY
ACCOUNT NO. 330
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
31
GJ8
4
9
0
0
00
4
9
0
0
00
31
GJ8
14
5
8
0
00
9
6
8
0
00
31
GJ9
78
7
2
0
00
88
4
0
0
00
31
GJ9
64
4
2
1
01
23
9
7
8
99
31
GJ9
23
9
7
8
99
—
MINI PRACTICE SET (CONINUED)
SALES DISCOUNT
ACCOUNT NO. 414
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
16
GJ6
1
4
4
00
1
4
4
00
28
GJ7
1
5
0
00
2
9
4
00
31
Closing
GJ9
2
9
4
00
MINI PRACTICE SET (CONTINUED)
PURCHASES DISCOUNT
ACCOUNT NO. 514
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
12
GJ5
8
0
00
8
0
00
23
GJ6
3
9
0
00
4
7
0
00
31
Closing
GJ9
4
7
0
00
MINI PRACTICE SET (CONTINUED)
CLEANING EXPENSE
ACCOUNT NO. 614
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
9
GJ4
1
0
0
00
1
0
0
00
30
GJ7
1
0
00
1
1
0
00
31
Closing
GJ9
1
1
0
00
