Unlock document.
This document is partially blurred.
Unlock all pages and 1 million more documents.
Get Access
Ex. F–1
Ex. F–2
A. Cash receipts journal F. Cash receipts journal
Ex. F–3
A. General journal G. Purchases journal
B. Cash payments journal H. Purchases journal
Ex. F–4
Apr. 3. Provided service on account; posted from revenue journal page 44.
6. Granted an invoice adjustment or corrected an error related to sale of
APPENDIX F
SPECIAL JOURNALS AND SUBSIDIARY LEDGERS
EXERCISES
F-1
APPENDIX F Special Journals and Subsidiary Ledgers
Ex. F–5
Ex. F–6
Ex. F–7
May 6. Purchased services, supplies, equipment, or other commodities on
account; posted from purchases journal page 44.
14. Received an invoice adjustment or corrected an error related to
F-2
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–1
1. and 2.
Page 1
May 25 Supplies 13 200
Fees Earned 41 200
Invoice
No.
Date
PROBLEMS
REVENUE JOURNAL
Account Debited
Post.
Ref.
Accounts Rec. Dr.
Fees Earned Cr.
F-3
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–1 (Continued)
Post.
Item Ref. Debit Credit Balance
May 30 R1 145 145
Post.
D. Chase
Name:
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
Name: J. Dunlop
Date
F-4
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–1 (Concluded)
Account No. 12
Post.
Item Ref. Debit Credit Debit Credit
Item Ref. Debit Credit Debit Credit
May 25 J1 200 200
31 R1 1,020 1,220
Date
GENERAL LEDGER
Date
Balance
Accounts Receivable
Account:
F-5
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–2
1. and 5.
Account No. 11
Post.
Item Ref. Debit Credit Debit Credit
Sept. 1 Balance 11,350
30 CR36 33,650 45,000
Account No. 12
Post.
Item Ref. Debit Credit Debit Credit
GENERAL LEDGER
Date
Balance
Accounts Receivable
Account:
Account: Cash
Balance
Date
F-6
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–2 (Continued)
2. and 4.
Post.
Item Ref. Debit Credit Balance
Sept. 1 Balance 8,230
5 CR36 8,230 —
22 R40 7,590 7,590
Post.
Sept. 1 Balance 6,110
6 R40 2,140 8,250
15 CR36 6,110 2,140
16 R40 6,000 8,140
20 CR36 2,140 6,000
Post.
Item Ref. Debit Credit Balance
Sept. 13 R40 3,420 3,420
25 J1 2,500 920
Date
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
Name: Nickle Co.
Name: Shilo Co.
Date
Mendez Co.
Name:
F-7
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–2 (Continued)
3., 4., and 5.
Page
40
2 793 Nickle Co.
Page
36
5 Mendez Co. 8,230
Accounts Receivable—Shilo Co. 12/2,500
The subsidiary account of Shilo Co. must also be posted for a $2,500 credit.
6. The sum of the customer balances is in agreement with the controlling account.
Both have balances of $14,510 ($7,590 + $6,000 + $920).
Sept.
8,230
Cash
Dr.
Accts.
Rec.
Cr.
Fees
Earned
Cr.
Date
Post.
Ref.
5,200
Accounts Rec. Dr.
Fees Earned Cr.
Invoice
No.
REVENUE JOURNAL
Account Debited
Date
Post.
Ref.
Account Credited
CASH RECEIPTS JOURNAL
Sept.
F-8
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–3
1. and 4.
Account No. 14
Post.
Item Ref. Debit Credit Debit Credit
Oct. 1 Balance 5,920
31 P30 11,930 17,850
Account No. 15
Oct. 1 Balance 12,300
5 P30 3,980 16,280
Account No. 21
Post.
Item Ref. Debit Credit Debit Credit
Oct. 1 Balance 1,170
31 P30 16,940 18,110
Date
GENERAL LEDGER
Account: Accounts Payable
Balance
Office Supplies
Account:
Account: Field Supplies
Balance
Date
F-9
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–3 (Continued)
2. and 3.
Post.
Item Ref. Debit Credit Balance
Oct. 1 Balance 390
9 P30 320 710
29 P30 310 1,020
Post.
Executive Office Supply Co.
Name:
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
Name: Meade Co.
Date
F-10
3. and 4.
Page 30
Oct. 2 400 400
53,980 Office Equipment 18 3,980
Accounts
Payable
Cr.
Office
Supplies
Dr.
Other
Accounts
Dr.
Post.
Ref.
Amount
Date
PURCHASES JOURNAL
Field
Supplies
Dr.
Account Credited
Meade Co.
Peach Computers Co.
Post.
Ref.
F-11
