8-31
CONTINUING PROBLEM–ON THE JOB: SMITH COMPUTER CENTER
Requirement 1
SMITH COMPUTER CENTER
PAYROLL REGISTER
DECMEBER 7, 201X
Distr. of Expense
Accts.
Taxable Earnings
OASDI
00
00
00
Wages Exp.
00
00
00
0
0
0
0
0
0
8
3
1
8
3
1
3
4
8
3
4
8
FUTA/SUTA
00
00
00
Net
Pay
33
50
83
0
0
0
3
8
1
8
3
1
4
8
3
3
4
8
3
3
7
Current
Earnings
(YTD)
00
00
00
0
0
0
8
3
1
3
4
8
Current Earnings
Gross
00
00
00
Health Ins.
0
0
0
8
3
1
3
4
8
Overtime
00
00
SIT
60
60
20
0
0
7
8
6
3
3
1
Regular
00
00
00
FICA
Medicare
51
24
75
0
0
0
5
6
1
8
0
8
1
3
4
7
Prior
Earnings
(YTD)
OASDI
56
66
22
3
6
0
2
2
5
Allowance
and Marital
Status
4
5
–
–
M
M
NAME
L.Kumm
A. Hall
L. Kumm
A. Hall
8-32
SMITH COMPUTER CENTER
PAYROLL REGISTER
DECMEBER 14, 201X
Dist. of Expense Accts.
Taxable Earnings
OASDI
00
00
00
Wages Exp.
00
00
00
0
0
0
0
0
0
5
6
1
5
6
1
2
3
6
2
3
6
FUTA/SUTA
00
00
Net
Pay
87
26
13
0
0
5
5
1
5
1
2
2
5
2
6
2
3
5
Current
Earnings
(YTD)
00
00
0
0
3
2
6
4
1
Current Earnings
Gross
00
00
Health Ins.
0
0
5
1
2
6
Overtime
SIT
00
20
20
5
7
2
1
Regular
00
00
FICA
Medicare
63
22
85
0
0
3
5
8
5
1
2
6
Prior
Earnings
(YTD)
00
00
OASDI
50
32
82
0
0
5
2
7
8
1
1
2
3
3
8
Allowance
and Marital
Status
4
–
M
NAME
L.Kumm
A. Hall
L. Kumm
A. Hall
8-33
SMITH COMPUTER CENTER
PAYROLL REGISTER
DECEMBER 21, 201X
Dist. of Expense Accounts
Wages Exp.
00
00
00
Taxable Earnings
OASDI
0
0
0
00
00
00
6
5
1
260
350
610
2
3
6
FUTA/SUTA
00
00
Net
Pay
91
22
13
0
0
4
6
1
6
1
3
1
5
2
6
2
3
5
Current
Earnings
(YTD)
00
00
0
0
9
3
8
0
2
Current Earnings
Gross
00
00
Health Ins.
0
0
6
1
2
6
Overtime
SIT
20
00
20
5
7
2
1
Regular
00
00
FICA
Medicare
77
08
85
0
0
3
5
8
6
1
2
6
Prior
Earnings
(YTD)
00
00
OASDI
12
70
82
0
0
6
1
7
3
2
1
2
3
6
4
1
Allowance
and Marital
Status
4
–
M
NAME
L.Kumm
A. Hall
L. Kumm
A. Hall
SMITH COMPUTER CENTER
GENERAL JOURNAL
Requirement 2
SOLUTION TO CONTINUING PROBLEM
SMITH COMPUTER CENTER
GENERAL JOURNAL
Requirements 3 and 4
Requirements 2, 3 and 4
CASH
ACCOUNT NO. 1000
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
Balance Forward
√
8
1
1
0
00
Dec.
7
GJ5
7
3
1
83
7
3
7
8
17
14
GJ5
5
5
1
13
6
8
2
7
04
21
GJ5
5
5
1
13
6
2
7
5
91
31
GJ6
3
1
0
62
5
9
6
5
29
31
GJ6
6
2
93
5
9
0
2
36
31
GJ6
4
0
60
5
8
6
1
76
PETTY CASH
ACCOUNT NO. 1010
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
Balance Forward
√
3
0
0
00
ACCOUNTS RECEIVABLE
ACCOUNT NO. 1020
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
Balance Forward
√
15
5
7
5
00
PREPAID RENT
ACCOUNT NO. 1025
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
Balance Forward
√
2
0
0
0
00
SUPPLIES
ACCOUNT NO. 1030
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
Balance Forward
√
1
9
2
00
Date
Explanation
Post
Ref.
Debit
Credit
Debit
Credit
Nov.
30
Balance Forward
√
5
0
00
Balance
Nov.
30
Balance Forward
√
5
OFFICE EQUIPMENT
ACCOUNT NO. 1090
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
Balance Forward
√
3
8
5
0
00
ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT
ACCOUNT NO. 1091
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
Balance Forward
√
1
1
0
00
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
30
Balance Forward
√
5
7
0
00
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
Balance Forward
√
0
Dec.
GJ5
Dec.
GJ5
Dec.
GJ5
Dec.
GJ5
FICA OASDI PAYABLE
ACCOUNT NO. 2020
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
Balance Forward
√
0
Dec.
7
GJ5
5
0
22
5
0
22
Dec.
14
GJ5
3
7
82
8
8
04
Dec.
21
GJ5
3
7
82
1
2
5
86
Dec.
31
GJ6
1
2
5
86
2
5
1
72
Dec.
31
GJ6
2
5
1
72
0
FICA MEDICARE PAYABLE
ACCOUNT NO. 2030
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
Balance Forward
√
0
Dec.
7
GJ5
1
1
75
1
1
75
Dec.
14
GJ5
8
85
2
0
60
Dec.
21
GJ5
8
85
2
9
45
Dec.
31
GJ6
2
9
45
5
8
90
Dec.
31
GJ6
5
8
90
0
FIT PAYABLE
ACCOUNT NO. 2040
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
SIT PAYABLE
ACCOUNT NO. 2050
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
Balance Forward
√
0
Dec.
7
GJ5
1
6
20
1
6
20
Dec.
14
GJ5
1
2
20
2
8
40
Dec.
21
GJ5
1
2
20
4
0
60
Dec.
31
GJ6
4
0
60
0