PROBLEM 9A-4 (CONTINUED)
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
NAME
LOIS KOZAK CO.
ADDRESS
2 RYAN RD., BUFFALO, NY 09113
Date
201X
Explanation
Post
Ref.
Debit
Credit
Debit
Balance
May
8
GJ1
6
3
8
00
6
3
8
00
15
GJ1
2
9
0
00
3
4
8
00
NAME
ANN MARIE MAXWELL CO.
ADDRESS
14 BONE RD., ENGLEWOOD CLIFFS, NJ 07632
Date
201X
Explanation
Post
Ref.
Debit
Credit
Debit
Balance
May
9
GJ1
1
8
5
6
00
1
8
5
6
00
19
GJ1
9
2
8
00
9
2
8
00
29
GJ2
6
3
8
00
1
5
6
6
00
31
GJ2
6
3
8
00
9
2
8
00
ADDRESS
2 MARION RD., BOSTON, MA 01981
Date
201X
Explanation
Post
Ref.
Debit
Credit
Debit
Balance
May
GJ2
4
6
4
00
4
6
4
GJ2
2
3
2
00
2
3
2
00
PROBLEM 9A-4 (CONTINUED)
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
NAME
EVERETTE TENNIS CO.
ADDRESS
4 REEL RD., LANCASTER, PA 04332
Date
201X
Explanation
Post
Ref.
Debit
Credit
Debit
Balance
May
24
GJ2
6
3
8
00
6
3
8
00
PROBLEM 9A-4 (CONTINUED)
PARTIAL GENERAL LEDGER
CASH
ACCOUNT NO. 10
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
May
1
GJ1
9
5
0
0
00
9
5
0
0
00
5
GJ1
5
3
3
6
00
14
8
3
6
00
5
GJ1
2
2
0
4
00
17
0
4
0
00
19
GJ1
9
2
8
00
17
9
6
8
00
29
GJ2
4
1
7
6
00
22
1
4
4
00
31
GJ2
6
3
8
00
22
7
8
2
00
ACCOUNTS RECEIVABLE
ACCOUNT NO. 12
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
May
8
GJ1
6
3
8
00
6
3
8
00
9
GJ1
1
8
5
6
00
2
4
9
4
00
15
GJ1
2
9
0
00
2
2
0
4
00
19
GJ1
9
2
8
00
1
2
7
6
00
21
GJ2
4
6
4
00
1
7
4
0
00
24
GJ2
6
3
8
00
2
3
7
8
00
25
GJ2
2
3
2
00
2
1
4
6
00
29
GJ2
6
3
8
00
2
7
8
4
00
31
GJ2
6
3
8
00
2
1
4
6
00
PROBLEM 9A-4 (CONTINUED)
SALES TAX PAYABLE
ACCOUNT NO. 20
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
May
5
GJ1
7
3
6
00
7
3
6
00
5
GJ1
3
0
4
00
1
0
4
0
00
8
GJ1
8
8
00
1
1
2
8
00
9
GJ1
2
5
6
00
1
3
8
4
00
15
GJ1
4
0
00
1
3
4
4
00
21
GJ2
6
4
00
1
4
0
8
00
24
GJ2
8
8
00
1
4
9
6
00
25
GJ2
3
2
00
1
4
6
5
4
00
29
GJ2
5
7
6
00
2
0
4
0
00
29
GJ2
8
8
00
2
1
2
8
00
CHEVY CANTON, CAPITAL
ACCOUNT NO. 30
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
May
1
GJ1
9
5
0
0
00
9
5
0
0
00
PROBLEM 9A-4 (CONTINUED)
LIPSTICK SALES
ACCOUNT NO. 40
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
May
5
GJ1
4
6
0
0
00
4
6
0
0
00
8
GJ1
5
5
0
00
5
1
5
0
00
21
GJ2
4
0
0
00
5
5
5
0
00
29
GJ2
1
2
0
0
00
6
7
5
0
00
29
GJ2
5
5
0
00
7
3
0
0
00
SALES RETURNS AND ALLOWANCES, LIPSTICK
ACCOUNT NO. 42
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
May
15
GJ1
2
5
0
00
2
5
0
00
25
GJ2
2
0
0
00
4
5
0
00
EYE SHADOW SALES
ACCOUNT NO. 44
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
May
5
GJ1
1
9
0
0
00
1
9
0
0
00
9
GJ1
1
6
0
0
00
3
5
0
0
00
24
GJ2
5
5
0
00
4
0
5
0
00
29
GJ2
2
4
0
0
00
6
4
5
0
00
(2)
CHEVY’S COSMETIC MARKET
SCHEDULE OF ACCOUNTS RECEIVABLE
2
3
2
00
6
3
8
00
1
4
6
Copyright © 2016 Pearson Education, Inc.
9-36
PROBLEM 9B-1
(1)
MACCHIATO AND MORE
GENERAL JOURNAL
PAGE 1
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Jun.
1
Accounts Receivable, Fran Co.
112/√
7
0
0
00
Grocery Sales
411
7
0
0
00
Sales Inv. No. 1 on Acct. to Fran
4
Accounts Receivable, Groom Co.
112/√
6
5
0
00
Coffee Sales
410
6
5
0
00
Sales Inv. No. 2 on Acct. to Groom
8
Accounts Receivable, Dutch Co.
112/√
7
5
0
00
Grocery Sales
411
7
5
0
00
Sales Inv. No. 3 on Acct. to Dutch
10
Sales Returns and Allowances
412
1
7
0
00
Accounts Receivable Fran Co.
112/√
1
7
0
00
Issued Credit Memo #1
15
Accounts Receivable, Groom Co.
112/√
7
0
0
00
Coffee Sales
410
7
0
0
00
Sales Inv. No. 4 on Acct. to Groom
19
Accounts Receivable, Dutch Co.
112/√
7
0
0
00
Grocery Sales
411
7
0
0
00
Sales Inv. No. 5 on Acct. to Dutch
25
Accounts Receivable, Fran Co.
112/√
4
0
0
00
Coffee Sales
410
4
0
0
00
Sales Inv. No 6 on Acct. to Fran
Copyright © 2016 Pearson Education, Inc.
9-37
PROBLEM 9B-1 (CONTINUED)
(2)
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
NAME
DUTCH CO.
ADDRESS
8 JOSS AVE., LYNN, MA 01947
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Jun.
8
GJ1
7
5
0
00
7
5
0
00
19
GJ1
7
0
0
00
1
4
5
0
00
NAME
FRAN CO.
ADDRESS
942 MOSE ST., REVERE, MA 01938
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Jun.
1
GJ1
7
0
0
00
7
0
0
00
10
GJ1
1
7
0
00
5
3
0
00
25
GJ1
4
0
0
00
9
3
0
00
NAME
GROOM CO.
ADDRESS
10 LOST RD., TOPSFIELD, MA 01998
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Jun.
4
GJ1
6
5
0
00
6
5
0
00
15
GJ1
7
0
0
00
1
3
5
0
00
PROBLEM 9B-1 (CONTINUED)
MACCHIATO AND MORE
GENERAL LEDGER
ACCOUNTS RECEIVABLE
ACCOUNT NO. 112
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Jun.
1
GJ1
7
0
0
00
7
0
0
00
4
GJ1
6
5
0
00
1
3
5
0
00
8
GJ1
7
5
0
00
2
1
0
0
00
10
GJ1
1
7
0
00
1
9
3
0
00
15
GJ1
7
0
0
00
2
6
3
0
00
19
GJ1
7
0
0
00
3
3
3
0
00
25
GJ1
4
0
0
00
3
7
3
0
00
COFFEE SALES
ACCOUNT NO. 410
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Jun.
4
GJ1
6
5
0
00
6
5
0
00
15
GJ1
7
0
0
00
1
3
5
0
00
25
GJ1
4
0
0
00
1
7
5
0
00
GROCERY SALES
ACCOUNT NO. 411
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Jun.
1
GJ1
7
0
0
00
7
0
0
00
8
GJ1
7
5
0
00
1
4
5
0
00
19
GJ1
7
0
0
00
2
1
5
0
00
SALES RETURNS AND ALLOWANCES
ACCOUNT NO. 412
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Jun.
10
GJ1
1
7
0
00
1
7
0
00
PROBLEM 9B-1 (CONCLUDED)
(3)
MACCHIATO AND MORE
PROBLEM 9B-2
(1)
JACK’S AUTO SUPPLY
GENERAL JOURNAL
PAGE 2
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Jan.
1
Accounts Receivable, R. Nonack
110/√
7
1
4
00
Sales Tax Payable
210
1
4
00
Auto Part Sales
410
7
0
0
00
Sold Nonack Inv. No. 70
5
Accounts Receivable, J. Seth
110/√
6
1
2
00
Sales Tax Payable
210
1
2
00
Auto Part Sales
410
6
0
0
00
Sold Seth Inv. No. 71
8
Accounts Receivable, L. Corner
110/√
11
2
2
0
00
Sales Tax Payable
210
2
2
0
00
Auto Parts Sales
410
11
0
0
0
00
Sold Corner Inv. No. 72
10
Sales Returns and Allowances
420
9
5
0
00
Sales Tax Payable
210
1
9
00
Accounts Receivable, R. Nonack
110/√
9
6
9
00
Issued Credit Memo #12
12
Accounts Receivable, J. Seth
110/√
6
1
2
00
Sales Tax Payable
210
1
2
00
Auto Parts Sales
410
6
0
0
00
Sold Seth Inv. No. 73