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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
16 19,500 Field Equipment 17 19,500
17 465 465
PURCHASES JOURNAL
Field
Supplies
Dr.
Best Office Supply Co.
Account Credited
Hydro Supply Co.
Pure Aqua Equipment Co.
Post.
Ref.
Accounts
Payable
Cr.
Office
Supplies
Dr.
Other
Accounts
Dr.
Post.
Ref.
Amount
Date
June
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–4 (Continued)
Page
1
June 16 1 Rent Expense 71 2,900
19 2 Field Supplies 14 3,080
1. and 2.
Page
1
CASH PAYMENTS JOURNAL
3,080
Post.
Ref.
Post.
Ref.
Debit
2,900
Credit
Cash
Cr.
Ck.
No.
Account Debited
Date
Other
Accounts
Dr.
Accounts
Payable
Dr.
Date
Description
JOURNAL
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–4 (Continued)
1.
Post.
Item Ref. Debit Credit Balance
June 17 P1 465 465
Post.
Item Ref. Debit Credit Balance
June 16 P1 4,920 4,920
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
Name: Hydro Supply Co.
Date
Date
Best Office Supply Co.
Name:
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
19 CP1 3,080 3,080
GENERAL LEDGER
Date
Balance
Field Supplies
Account:
Account: Cash
Balance
Date
June
June
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
Hydro Supply Co. 7,300
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
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
Date
Date
Balance
Dec.
GENERAL LEDGER
Account: Cash
Balance
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–5 (Continued)
Account No. 17
Post.
Item Ref. Debit Credit Debit Credit
1 Balance 14,700
Account No. 21
Post.
Item Ref. Debit Credit Debit Credit
Date
Dec.
Balance
Account: Accumulated Depreciation—Office Equipment
Balance
Account: Accounts Payable
Date
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–5 (Continued)
Account No. 41
Post.
Item Ref. Debit Credit Debit Credit
16 CR31 21,700 21,700
31 CR31 19,700 41,400
31 R35 21,920 63,320
Account No. 51
Post.
Item Ref. Debit Credit Debit Credit
30 CP34 16,900 16,900
Account No. 52
Post.
Item Ref. Debit Credit Debit Credit
20 J1 3,600 3,600
Balance
Date
Dec.
Account: Fees Earned
Dec.
Account: Driver Salaries Expense
Balance
Date
Account: Maintenance Supplies Expense
Balance
Date
Dec.
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–5 (Continued)
Account No. 63
Post.
Item Ref. Debit Credit Debit Credit
20 CP34 1,990 1,990
Account: Advertising Expense
Balance
Date
Dec.
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–5 (Continued)
2. and 4.
Page 37
Dec. 5 18 39,500
Page 31
Dec. 3 Trimble Co. 5,100
Post.
Ref.
Amount
Maintenance
Supplies
Dr.
Post.
Ref.
PURCHASES JOURNAL
Date
Post.
Ref.
Accounts
Payable
Cr.
39,500
Date
Account Credited
Boston Transportation
Office
Supplies
Dr.
Other
Accounts
Dr.
Vehicles
Account Credited
Other
Accounts
Cr.
Accounts
Receivable
Cr.
Cash
Dr.
CASH RECEIPTS JOURNAL
5,100
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
24 619 S. Holmes, Drawing 32 3,200
26 620 Austin Computer Co. 4,800 4,800
30 621 Driver Salaries Exp. 51 16,900
Office Salaries Exp. 61 7,600
31 622 Office Supplies 15 310
31 48,550 125,350
7,600
310
76,800
Account Debited
Post.
Ref.
Ck.
No.
800
Invoice
No.
Dec.
Date
Dec.
Cash
Cr.
Other
Accounts
Dr.
Accounts Rec. Dr.
Fees Earned Cr.
Post.
Ref.
4,500
Account Debited
REVENUE JOURNAL
Date
CASH PAYMENTS JOURNAL
Accounts
Payable
Dr.
1,980
16,900
3,200
APPENDIX F Special Journals and Subsidiary Ledgers
Prob. F–5 (Concluded)
3. Page 1
5.
Debit Credit
Balances Balances
Cash 92,980
Accounts Receivable 19,940
Maintenance Supplies 10,500
Office Supplies 5,975
Office Equipment 33,300
Accumulated Depreciation—Office Equipment 6,900
JOURNAL
Post.
December 31
REVERE COURIER COMPANY
Unadjusted Trial Balance
