APPENDIX E Special Journals and Subsidiary Ledgers
Prob. E–4
1., 2., and 3.
Page 1
16 94,920 4,920
PURCHASES JOURNAL
Field
Supplies
Dr.
Account Credited
Hydro Supply Co.
Post.
Ref.
2014
Date
June
Accounts
Payable
Cr.
Office
Supplies
Dr.
Other
Accounts
Dr.
Post.
Ref.
Amount
APPENDIX E Special Journals and Subsidiary Ledgers
Prob. E–4 (Continued)
Page 1
2014
June 16 1 Rent Expense 71 2,900
19 2 Field Supplies 14 3,080
1. and 2.
Page 1
2014
CASH PAYMENTS JOURNAL
3,080
Post.
Ref.
Cash
Cr.
Post.
Ref.
Debit
2,900
Credit
Other
Accounts
Dr.
Date
Description
JOURNAL
Accounts
Payable
Dr.
Ck.
No.
Account Debited
Date
APPENDIX E Special Journals and Subsidiary Ledgers
Prob. E–4 (Continued)
1.
Post.
Item Ref. Debit Credit Balance
2014
Post.
Item Ref. Debit Credit Balance
2014
Post.
Item Ref. Debit Credit Balance
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
Name: Pure Aqua Equipment Co.
Date
Name: Hydro Supply Co.
Date
Date
Best Office Supply Co.
Name:
APPENDIX E Special Journals and Subsidiary Ledgers
Prob. E–4 (Continued)
2. and 3.
Account No. 11
Post.
Item Ref. Debit Credit Debit Credit
Account No. 14
Post.
Item Ref. Debit Credit Debit Credit
Account No. 15
Post.
Item Ref. Debit Credit Debit Credit
Account No. 17
Post.
Item Ref. Debit Credit Debit Credit
Account No. 19
Post.
Item Ref. Debit Credit Debit Credit
GENERAL LEDGER
Account: Field Equipment
Balance
Date
Balance
Field Supplies
Account:
Account: Cash
Balance
Date
Date
Account: Office Supplies
Balance
Date
2014
2014
2014
Account:
2014
Land
Balance
Date
2014
APPENDIX E Special Journals and Subsidiary Ledgers
Prob. E–4 (Concluded)
Account No. 21
Post.
Item Ref. Debit Credit Debit Credit
Account No. 61
Post.
Item Ref. Debit Credit Debit Credit
Account No. 71
Post.
Item Ref. Debit Credit Debit Credit
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, 2014
Account: Accounts Payable
Balance
Date
2014
2014
SWEETWATER WATER TESTING SERVICE
Account: Rent Expense
Balance
Date
Account: Salary Expense
Balance
Date
APPENDIX E Special Journals and Subsidiary Ledgers
Prob. E–5
1., 3., and 4.
Account No. 11
Post.
Item Ref. Debit Credit Debit Credit
Account No. 12
Post.
Item Ref. Debit Credit Debit Credit
1 Balance 914,050
Account No. 14
Post.
Item Ref. Debit Credit Debit Credit
Account No. 15
Post.
Item Ref. Debit Credit Debit Credit
Account No. 16
Post.
Item Ref. Debit Credit Debit Credit
1 Balance 928,500
Balance
Date
2014
Dec.
2014
Office Supplies
Account: Office Equipment
Date
Date
Account: Maintenance Supplies
Date
2014
Balance
Date
Balance
2014
2014
Dec.
Account:
GENERAL LEDGER
Balance
Accounts Receivable
Account:
Account: Cash
Balance
APPENDIX E Special Journals and Subsidiary Ledgers
Prob. E–5 (Continued)
Account No. 17
Post.
Item Ref. Debit Credit Debit Credit
Account No. 18
Post.
Item Ref. Debit Credit Debit Credit
Account No. 19
Post.
Item Ref. Debit Credit Debit Credit
Account No. 21
Post.
Item Ref. Debit Credit Debit Credit
Account No. 31
Post.
Item Ref. Debit Credit Debit Credit
Account No. 32
Post.
Item Ref. Debit Credit Debit Credit
Account: S. Holmes, Capital
Balance
Date
Balance
Date
Account: Vehicles
Account: Accounts Payable
Account: Accumulated Depreciation—Vehicles
Balance
Date
2014
Account: Accumulated Depreciation—Office Equipment
Balance
Date
2014
Balance
Date
2014
Balance
Date
2014
2014
Account: S. Holmes, Drawing
APPENDIX E Special Journals and Subsidiary Ledgers
Prob. E–5 (Continued)
Account No. 41
Post.
Item Ref. Debit Credit Debit Credit
Account No. 51
Post.
Item Ref. Debit Credit Debit Credit
Account No. 52
Post.
Item Ref. Debit Credit Debit Credit
Account No. 53
Post.
Item Ref. Debit Credit Debit Credit
Account No. 61
Post.
Item Ref. Debit Credit Debit Credit
Account No. 62
Post.
Item Ref. Debit Credit Debit Credit
Balance
Date
2014
Account: Fees Earned
2014
Account: Driver Salaries Expense
2014
Balance
Date
Account: Fuel Expense
Balance
Date
Balance
Date
Account: Maintenance Supplies Expense
Balance
Date
2014
Account: Office Salaries Expense
Balance
Date
2014
Account: Rent Expense
APPENDIX E Special Journals and Subsidiary Ledgers
Prob. E–5 (Continued)
Account No. 63
Post.
Item Ref. Debit Credit Debit Credit
Account No. 64
Post.
Item Ref. Debit Credit Debit Credit
Balance
Date
2014
Account: Advertising Expense
Account: Miscellaneous Administrative Expense
Balance
Date
2014
APPENDIX E Special Journals and Subsidiary Ledgers
Prob. E–5 (Continued)
2. and 4.
Page 37
2014
Page 31
2014
Post.
Ref.
Amount
Maintenance
Supplies
Dr.
Post.
Ref.
Account Credited
PURCHASES JOURNAL
Date
Post.
Ref.
Accounts
Payable
Cr.
Date
Office
Supplies
Dr.
Other
Accounts
Dr.
Account Credited
Other
Accounts
Cr.
Accounts
Receivable
Cr.
Cash
Dr.
CASH RECEIPTS JOURNAL
APPENDIX E Special Journals and Subsidiary Ledgers
Prob. E–5 (Continued)
2. and 4.
Page 35
Page 34
1 610 Rent Expense 62 4,500
9 611 Fuel Expense 53 800
2014
Account Debited
Post.
Ref.
Ck.
No.
800
2014
Invoice
No.
Account Debited
Date
4,500
Accounts
Payable
Dr.
Dec.
Cash
Cr.
Other
Accounts
Dr.
Accounts Rec. Dr.
Fees Earned Cr.
Post.
Ref.
REVENUE JOURNAL
Date
CASH PAYMENTS JOURNAL
APPENDIX E Special Journals and Subsidiary Ledgers
Prob. E–5 (Concluded)
3. Page 1
2014
5.
Debit Credit
Balances Balances
Cash 92,980
Accounts Receivable 19,940
JOURNAL
Date Description
Post.
Ref.
December 31, 2014
Debit Credit
REVERE COURIER COMPANY
Unadjusted Trial Balance