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Page 1
Credit
Post. Accounts Post.
Account Credited Ref. Payable Purchases Freight In Account Ref. Amount
19 Perspectives Publishing
(211) (511) (514)
Page 1
Post. Other Accounts Other
Account Debited/Credited Ref. Accounts Receivable Sales Accounts
(112) (411) ()
P3. Comprehensive Use of Special-Purpose Journals (Continued)
Terms
Credits
Purchases Journal
Invoice
Other Accounts
Date
Debits
Date of
Cash Receipts Journal
DiscountsCash
Sales
Debits
Date
(111) (412)
6S-8
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied, duplicated, or posted to a publicly accessible website, in whole or in part.
Page 1
Ck. Account Post. Purchases Other Accounts Salaries Advertising Rent Other
No. Payee Credited/Debited Ref. Cash Discounts Accounts Payable Expense Expense Expense Accounts
8 C003 Yun Chao Equipment
(111) (512) (211) (611) (612) (613) ()
Cash Payments Journal
Date
P3. Comprehensive Use of Special-Purpose Journals (Continued)
DebitsCredits
6S-9
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied, duplicated, or posted to a publicly accessible website, in whole or in part.
Page 1
Post.
Ref. Debit Credit
Ref. Debit Debit Credit
Ref. Debit Debit Credit
Ref. Debit Debit Credit
Ref. Debit Debit Credit
10 J1 760 760
20 J1 1,436 2,196
31 P1 32,552
31 CP1 21,710 10,842
Returned books for credit
Accounts Payable
Credit
May
Post.
Item
Accounts Receivable
Credit
Credit
P3. Comprehensive Use of Special-Purpose Journals (Continued)
General Journal
Date Description
Cash
Store Equipment
Balance
Credit
Balance
Account No. 141
Date Item
Post.
Date
34,748
Account No. 111
Account No. 211
Post.
Account No. 112
Date
Item
Post.
General Ledger
Balance
Date Item
2., 5., and 6.
Balance
6S-10
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied, duplicated, or posted to a publicly accessible website, in whole or in part.
Ref. Debit Credit Debit Credit
Ref. Debit Credit Debit Credit
Ref. Debit Credit Debit Credit
Ref. Debit Credit Debit Credit
Ref. Debit Credit Debit Credit
Ref. Debit Credit Debit Credit
Ref. Debit Credit Debit Credit
31 CP1 866 866
Ref. Debit Credit Debit Credit
10 J1 760 760
20 J1 1,436 2,196
Balance
Date Item
Post.
Post.
Item
Item
Date Item
Post.
May
Balance
Purchases Discounts Account No. 512
Sales Discounts
Balance
Account No. 212
Post.
Balance
Date Item
Balance
Post.
Account No. 413
Date
Account No. 412
Date
Sales Returns and Allowances
Linda Berrill, Capital
Date
Balance
Item
Post.
P3. Comprehensive Use of Special-Purpose Journals (Continued)
Account No. 311
Notes Payable
Balance
Item
Post.
Account No. 411
Sales
Date
Purchases Account No. 511
Account No. 513Purchases Returns and Allowances
Balance
May
Post.
ItemDate
6S-11
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied, duplicated, or posted to a publicly accessible website, in whole or in part.
Ref. Debit Credit Debit Credit
Ref. Debit Credit Debit Credit
Ref. Debit Credit Debit Credit
Ref. Debit Credit Debit Credit
Post.
Ref. Debit Credit
Post.
Ref. Debit Credit
15 S1 260
Post.
Ref. Debit Credit
18 S1 194
Post.
Account No. 613
Balance
Post. Balance
Post.
Advertising Expense
Post.
Item
Date Item
Rent Expense
Date
Balance
Date Item
Accounts Receivable Subsidiary Ledger
Salaries Expense Account No. 611
Item
Freight In Account No. 514
Date
P3. Comprehensive Use of Special-Purpose Journals (Continued)
Midtown Center
Date Item
Account No. 612
Balance
ItemDate
Item
Steve Oahani
May
Missy Porter
Date
194
May
Balance
3. and 5.
Balance
Balance
260
6S-12
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied, duplicated, or posted to a publicly accessible website, in whole or in part.
Post.
Ref. Debit Credit Balance
Post.
Ref. Debit Credit Balance
Post.
Ref. Debit Credit Balance
Post.
Ref. Debit Credit Balance
Lakeside Books
Date
ItemDate
Menden Shippers
Perspectives Publishing Company
Date Item
Item
Chassman Books, Inc.
Accounts Payable Subsidiary Ledger
Date Item
P3. Comprehensive Use of Special-Purpose Journals (Continued)
4. and 5.
6S-13
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied, duplicated, or posted to a publicly accessible website, in whole or in part.
7.
Trial Balance
P3. Comprehensive Use of Special-Purpose Journals (Concluded)
Ye Olde Book Store
May 31, 2014
6S-14
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied, duplicated, or posted to a publicly accessible website, in whole or in part.
