6-21
PROBLEM 6B-4 (CONCLUDED)
Category of Payment
Amount
00
7
3
1
Delivery
Donation
Postage
3
5
9
12
00
00
00
6
2
1
1
3
Sundry
Account
Computer
Supplies Exp.
Cash Short
and Over
Delivery
Expense
00
00
9
6
1
2
Postage
Expense
00
00
8
2
1
5
KONA COMPANY
AUXILIARY PETTY CASH RECORD
Payment
00
00
00
00
00
00
00
9
6
8
2
9
1
0
1
1
1
0
1
2
1
1
2
Receipts
00
00
00
00
00
00
0
0
0
1
9
0
2
2
2
1
0
2
2
2
2
1
1
2
Description
Establishment
Delivery
Computer Supplies
Postage
Fund Shortage
Totals
Ending Balance
Ending Balance
Replenishment
Balance (New)
Voucher
No.
5
6
7
Date
201X
1
17
27
28
29
29
29
29
Oct.
Copyright © 2016 Pearson Education, Inc.
6-22
ANNUAL REPORT READING PROBLEM: KELLOGG’S ANNUAL REPORT 2013
Answers will vary but should include once a month bank reconciliation with strong computer
security controls. Mobile banking with smartphones should be discussed.
CONTINUING PROBLEM SOLUTION: ON THE JOB: SMITH COMPUTER CENTER
Assignment 1
GENERAL JOURNAL
PAGE 3
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Oct.
1
Prepaid Rent
1025
1
5
0
0
00
Cash
1000
1
5
0
0
00
2
Petty Cash
1010
3
0
0
00
Cash
1000
3
0
0
00
4
Cash
1000
4
6
0
0
00
Service Revenue
4000
4
6
0
0
00
5
Cash
1000
2
7
0
0
00
Accounts Receivable
1020
2
7
0
0
00
7
Feldman, Withdrawals
3010
9
0
0
00
Cash
1000
9
0
0
00
16
Accounts Payable
2000
3
5
00
Cash
1000
3
5
00
17
Accounts Payable
2000
8
5
00
Cash
1000
8
5
00
22
Accounts Receivable
1020
5
4
0
0
00
Service Revenue
4000
5
4
0
0
00
31
Postage Expense
5070
4
0
00
Supplies Expense
5050
4
5
00
Miscellaneous Expense
5100
1
5
00
Feldman, Withdrawals
3010
1
5
00
Cash
1000
1
1
5
00
6-24
AUXILIARY PETTY CASH RECORD
Category of Payment
Sundry
Amount
00
00
00
5
5
0
1
1
3
Account
Misc. Expense
Withdrawals
Supplies Exp.
00
00
0
5
2
4
Postage Exp.
00
00
0
0
4
4
Payment
00
00
00
00
00
00
00
0
5
0
5
5
5
0
4
1
2
1
1
8
0
1
1
3
Receipts
00
00
00
00
00
00
0
0
0
5
5
0
0
0
0
8
1
0
3
3
3
1
1
3
Description
Establishment
Stamps
Newspaper
Supplies
Lunch
Totals
Ending Balance
Ending Balance
Replenishment
Balance (New)
Voucher
No.
101
103
104
105
Date
201X
2
6
12
23
30
31
31
31
Assignment 2
CASH
ACCOUNT NO. 1000
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
30
Balance forward
√
2
1
2
0
00
Oct.
1
GJ3
1
5
0
0
00
6
2
0
00
2
GJ3
3
0
0
00
3
2
0
00
4
GJ3
4
6
0
0
00
4
9
2
0
00
5
GJ3
2
7
0
0
00
7
6
2
0
00
7
GJ3
9
0
0
00
6
7
2
0
00
16
GJ3
3
5
00
6
6
8
5
00
17
GJ3
8
5
00
6
6
0
0
00
31
GJ3
1
1
5
00
6
4
8
5
00
PETTY CASH
ACCOUNT NO. 1010
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Oct.
2
GJ3
3
0
0
00
3
0
0
00
ACCOUNTS RECEIVABLE
ACCOUNT NO. 1020
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
30
Balance forward
√
2
7
0
0
00
Oct.
5
GJ3
2
7
0
0
00
–
0
–
22
GJ3
5
4
0
0
00
5
4
0
0
00
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
30
Balance forward
√
5
0
0
00
Oct.
1
GJ3
1
5
0
0
00
2
0
0
0
00
SUPPLIES
ACCOUNT NO. 1030
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
30
Balance forward
√
1
9
2
00
COMPUTER SHOP EQUIPMENT
ACCOUNT NO. 1080
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
30
Balance forward
√
3
9
0
0
00
Date
201X
Explanation
Ref.
Debit
Balance
Sept.
30
Balance forward
√
5
0
Date
201X
Explanation
Ref.
Debit
Credit
Balance
Debit
Credit
Date
201X
Explanation
Post
Ref.
Debit
Balance
Debit
Credit
Sept.
30
Balance forward
√
1
0