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APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–4
1., 2., and 3.
Page 1
16 4,920 4,920
PURCHASES JOURNAL
Field
Supplies
Dr.
Account Credited
Hydro Supply Co.
Post.
Ref.
Accounts
Payable
Cr.
Office
Supplies
Dr.
Other
Accounts
Dr.
Post.
Ref.
Amount
Date
June
F-12
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–4 (Continued)
Page
1
Accounts
Ck.
Post
Payable
Cash
No. Ref. Dr. Cr.
June 16 1 Rent Expense 71 2,900
1. and 2.
Page
1
CASH PAYMENTS JOURNAL
Other
Accounts
2,900
Account Debited Date Dr.
JOURNAL
F-13
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–4 (Continued)
1.
Post.
Item Ref. Debit Credit Balance
June 17 P1 465 465
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
Date
Best Office Supply Co.
Name:
F-14
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–4 (Continued)
2. and 3.
Account No. 11
Post.
Item Ref. Debit Credit Debit Credit
30 CP1 178,015 178,015
Account No. 14
Post.
Item Ref. Debit Credit Debit Credit
GENERAL LEDGER
Date
Balance
Field Supplies
Account:
Account: Cash
Balance
Date
June
F-15
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–4 (Concluded)
Account No. 21
Post.
Item Ref. Debit Credit Debit Credit
30 P1 38,405 38,405
4.
Best Office Supply Co. $ 620
5. A subsidiary ledger for the field equipment would allow the company to track
Accounts Payable Creditor Balances
June 30
Sweetwater Water Testing Service
Account: Accounts Payable
Balance
Date
June
F-16
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–5
1., 3., and 4.
Account No. 11
Post.
Item Ref. Debit Credit Debit Credit
Post.
Item Ref. Debit Credit Debit Credit
1 Balance 10,850
20 J1 3,600 7,250
31 P37 3,250 10,500
Account No. 15
Post.
Item Ref. Debit Credit Debit Credit
1 Balance 4,900
31 CP34 310 5,210
31 P37 765 5,975
Account No. 16
Post.
Item Ref. Debit Credit Debit Credit
1 Balance 28,500
6 P37 4,800 33,300
Balance
Balance
Dec.
Balance
Date
Dec.
Account: Office Equipment
Account: Office Supplies
Dec.
Date
Date
GENERAL LEDGER
Account: Cash
Balance
Date
F-17
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–5 (Continued)
Account No. 17
Post.
Account No. 33
Post.
Item Ref. Debit Credit Debit Credit
24 CP34 3,200 3,200
Account: Accumulated Depreciation—Office Equipment
Balance
Dec.
Account:
Balance
Date
Dividends
F-18
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–5 (Continued)
Account No. 41
Post.
Item Ref. Debit Credit Debit Credit
20 J1 3,600 3,600
Account No. 53
Post.
Item Ref. Debit Credit Debit Credit
Post.
Item Ref. Debit Credit Debit Credit
20 CP34 1,990 1,990
Account No. 64
Post.
Account: Miscellaneous Administrative Expense
Balance
Balance
Date
Dec.
Balance
Date
Account: Fees Earned
Date
Dec.
Account: Fuel Expense
Balance
F-19
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–5 (Continued)
2. and 4.
Page 37
Dec. 5 18 39,500
Page 31
Vehicles
Post.
Ref.
Amount
Maintenance
Supplies
Dr.
Post.
Ref.
Office
Supplies
Dr.
Other
Accounts
Dr.
PURCHASES JOURNAL
Post.
Accounts
Payable
Cr.
39,500
Date
Account Credited
Boston Transportation
Other
Accounts
Accounts
Receivable
Cash
CASH RECEIPTS JOURNAL
F-20
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–5 (Continued)
2. and 4.
Page
35
2 940 Capps Co.
Page
34
1 610 Rent Expense 62 4,500
9 611 Fuel Expense 53 800
10 612 Office To Go Inc. 360 360
11 613 Essential Supply Co. 3,240 3,240
(21) (11)()
Ck.
No.
800
Dec.
4,500
Date
Dec.
Cash
Cr.
Other
Accounts
Dr.
Accounts Rec. Dr.
Fees Earned Cr.
Post.
Ref.
Account Debited
REVENUE JOURNAL
Date
CASH PAYMENTS JOURNAL
(12) (41)
Accounts
Payable
Dr.
1,980
Invoice
No.
Account Debited
Post.
Ref.
F-21
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–5 (Concluded)
3. Page 1
5.
Account Debit Credit
No. Balances Balances
JOURNAL
Post.
December 31
Revere Courier Company
Unadjusted Trial Balance
F-22
