Name Date Class
11-2 APPLICATION PROBLEM (continued)
2.
CUSTOMER John Auburn CUSTOMER NO. 110
DATE ITEM POST.
REF. DEBIT CREDIT DEBIT
BALANCE
20–
Sept. 1 Balance ✔5 8 9 15
CUSTOMER Burns & Associates CUSTOMER NO. 130
DATE ITEM POST.
REF. DEBIT CREDIT DEBIT
BALANCE
20–
Sept. 1 Balance ✔4 8 9 58
CUSTOMER Anna Jackson CUSTOMER NO. 150
DATE ITEM POST.
REF. DEBIT CREDIT DEBIT
BALANCE
20–
Sept. 1 Balance ✔1 9 4 8 25
3 G9 1 5 6 2 00 2 1 5 1 15
19 G9 9 9 3 00 1 4 8 2 58
5 G9 6 9 6 42 1 2 5 1 83
11-2 APPLICATION PROBLEM (concluded)
2.
ACCOUNT Accounts Receivable ACCOUNT NO. 1130
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Sept. 1 Balance ✔9 5 8 2 35
ACCOUNT Sales Tax Payable ACCOUNT NO. 2120
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
5 G9 6 9 6 42 8 8 8 5 93
14 G9 3 9 8 00 8 4 8 7 93
11-3 APPLICATION PROBLEM (LO8), p. 339
Journalizing the declaration and payment of dividends
NO.
POST.
REF. DEBIT CREDIT
GENERAL ACCOUNTS
PAYABLE
DEBIT
PURCHASES
DISCOUNT
CREDIT
CASH
CREDIT
12
16
11-M.1 MASTERY PROBLEM (LO2, 3, 4, 5, 6, 8), p. 340
Journalizing and posting transactions using a general journal and a cash payments journal
1., 2.
GENERAL JOURNAL PAGE
DATE ACCOUNT TITLE DOC.
NO.
POST.
REF. DEBIT CREDIT
1
1
2 2
3 3
4 4
5 5
6 6
1., 3.
CASH PAYMENTS JOURNAL PAGE
12345
DATE ACCOUNT TITLE CK.
NO.
POST.
REF.
GENERAL ACCOUNTS
PAYABLE
DEBIT
PURCHASES
DISCOUNT
CREDIT
CASH
CREDIT
DEBIT CREDIT
16 16
17 17
18 18
12
20–
Dec. 2Sales Returns and Allowances CM68 4130 4 9 00
Sales Tax Payable 2120 3 92
Accounts Receivable/JD’s Café 1130
160 5 2 92
3Supplies—Store M335 1150 2 3 1 00
Accounts Payable/Kelsar Supply 2110
280 2 3 1 00
6Rib Shack M336 190 7 5 4 00
Purchases Returns and Allowances 5130 3 5 8 00
15 Dividends Payable 881 2180 2 9 2 4 00 2 9 2 4 00
16
2. ACCOUNTS PAYABLE LEDGER
VENDOR Century Foods VENDOR NO. 220
DATE ITEM POST.
REF. DEBIT CREDIT CREDIT
BALANCE
20–
Dec. 1 Balance ✔1 9 4 8 25
28 G12 3 5 8 00 1 5 9 0 25
11-M.1 MASTERY PROBLEM (continued)
2. ACCOUNTS RECEIVABLE LEDGER
CUSTOMER Connie’s Bakery CUSTOMER NO. 120
DATE ITEM POST.
REF. DEBIT CREDIT DEBIT
BALANCE
20–
Dec. 1 Balance ✔5 8 9 15
CUSTOMER JD’s Café CUSTOMER NO. 160
DATE ITEM POST.
REF. DEBIT CREDIT DEBIT
BALANCE
20–
Dec. 1 Balance ✔1 5 6 2 00
23 G12 2 0 4 12 3 8 5 03
2 G12 5 2 92 1 5 0 9 08
Name Date Class
11-M.1 MASTERY PROBLEM (continued)
2., 3. GENERAL LEDGER
ACCOUNT Accounts Receivable ACCOUNT NO. 1130
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔16 4 8 2 15
ACCOUNT Accounts Payable ACCOUNT NO. 2110
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔18 4 3 1 18
2 G12 5 2 92 16 4 2 9 23
23 G12 2 0 4 12 16 2 2 5 11
3 G12 2 3 1 00 18 6 6 2 18
12 G12 2 5 6 00 18 4 0 6 18
28 G12 3 5 8 00 18 0 4 8 18
11-M.1 MASTERY PROBLEM (concluded)
2., 3.
ACCOUNT Dividends Payable ACCOUNT NO. 2180
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
ACCOUNT Sales Returns and Allowances ACCOUNT NO. 4130
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔8 4 1 7 10
20–
Dec. 15 G12 2 9 2 4 00 2 9 2 4 00
20–
Jan. 15 CP16 2 9 2 4 00
2 G12 4 9 00 8 4 6 6 10
23 G12 1 8 9 00 8 6 5 5 10
Name Date Class
11-M.2 MASTERY PROBLEM (Review of Chapters 9, 10, and 11), p. 340
Journalizing and posting transactions
1.
GENERAL JOURNAL PAGE
DATE ACCOUNT TITLE DOC.
NO.
POST.
REF. DEBIT CREDIT
1
1
2 2
3 3
4 4
5 5
6 6
12
20–
Dec. 3Dividends M68 3130 4 0 0 0 00
Dividends Payable 2180 4 0 0 0 00
8Supplies—Office M69 1145 1 4 8 00
Accounts Payable/Barger Office Supply 2110
210 1 4 8 00
16 Sales Returns and Allowances CM21 4130 2 2 9 00
Sales Tax Payable 2120 1 3 74
11-M.2 MASTERY PROBLEM (continued)
1., 2.
SALES JOURNAL PAGE
123
DATE ACCOUNT DEBITED SALE
NO.
POST.
REF.
ACCOUNTS
RECEIVABLE
DEBIT
SALES
CREDIT
SALES TAX
PAYABLE
CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
1., 3.
PURCHASES JOURNAL PAGE
DATE ACCOUNT CREDITED PURCH.
NO.
POST.
REF.
PURCHASES DR.
ACCTS. PAY. CR.
1 1
4 4
5 5
6 6
7 7
8 8
9 9
Debit Credit
Column Title Totals Totals
2. Sales Journal Proof
12
123
20–
Dec. 1Larry Simpson 395 150 5 0 6 6 80 4 7 8 0 00 2 8 6 80
10 LaDonna Atkins 396 110 2 5 5 4 60 2 4 1 0 00 1 4 4 60
15 Coastal County Schools 397 120 3 4 4 8 00 3 4 4 8 00
31 Totals 11 0 6 9 40 10 6 3 8 00 4 3 1 40
(1130) (4110) (2120)
12
20–
(5110)(2110)
Chapter 11 Accounting for Transactions Using a General Journal • 301
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Name Date Class
11-M.2 MASTERY PROBLEM (continued)
1., 4.
CASH RECEIPTS JOURNAL PAGE
1234567
DATE ACCOUNT TITLE DOC.
NO.
POST.
REF.
GENERAL ACCOUNTS
RECEIVABLE
CREDIT
SALES
CREDIT
SALES TAX
PAYABLE
CREDIT
SALES
DISCOUNT
DEBIT
CASH
DEBIT
DEBIT CREDIT
1 1
2 2
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
Column Title
Debit
Totals
Credit
Totals
General Debit …………………………….
General Credit ……………………………
Accounts Receivable Credit ………………….
4. Cash Receipts Journal Proof
12
20–
Dec. 4Coastal County Schools R289 120 8 1 4 80 1 6 30 7 9 8 50
17 ✔TS49 ✔6 1 4 8 90 3 3 2 04 6 4 8 0 94
$
$
3,033.95
23148_ch11_hr_271-310.indd 301 1/18/18 1:28 AM
302 • Working Papers
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
11-M.2 MASTERY PROBLEM (continued)
CASH PAYMENTS JOURNAL PAGE
1 2 3 4 5
DATE ACCOUNT TITLE CK.
NO.
POST.
REF.
GENERAL ACCOUNTS
PAYABLE
DEBIT
PURCHASES
DISCOUNT
CREDIT
CASH
CREDIT
DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
13 13
14 14
15 15
1., 5.
Column Title
Debit
Totals
Credit
Totals
General Debit …………………………….
General Credit ……………………………
Accounts Payable Debit …………………….
5. Cash Payments Journal Proof
TE
15
20–
Dec. 2Rent Expense 518 6145 8 0 0 00 8 0 0 00
5 Supplies—Office 519 1145 1 6 9 00 1 6 9 00
6Jing Corporation 520 230 2 6 1 8 00 5 2 36 2 5 6 5 64
9 Miscellaneous Expense 521 6135 4 2 00 4 2 00
12 Advertising Expense 522 6105 5 9 0 00 5 9 0 00
$ 6,024.50
$
2,618.00
23148_ch11_hr_271-310.indd 302 1/18/18 1:28 AM
1. ACCOUNTS RECEIVABLE LEDGER
CUSTOMER LaDonna Atkins CUSTOMER NO. 110
DATE ITEM POST.
REF. DEBIT CREDIT DEBIT
BALANCE
20–
Dec. 1 Balance ✔2 2 1 1 98
CUSTOMER Joseph Greggs CUSTOMER NO. 130
DATE ITEM POST.
REF. DEBIT CREDIT DEBIT
BALANCE
20–
Dec. 1 Balance ✔3 4 9 4 50
7.
10 S12 2 5 5 4 60 4 7 6 6 58
22 CR12 2 2 1 9 15 1 2 7 5 35
Innovative Solutions
Schedule of Accounts Receivable
December 31, 20–
LaDonna Atkins 4 7 6 6 58
Coastal County Schools 4 2 8 0 70
Joseph Greggs 1 2 7 5 35
11-M.2 MASTERY PROBLEM (continued)
1.
ACCOUNTS PAYABLE LEDGER
VENDOR Barger Office Supply VENDOR NO. 210
DATE ITEM POST.
REF. DEBIT CREDIT CREDIT
BALANCE
20–
Dec. 1 Balance ✔2 2 8 4 00
VENDOR Jing Corporation VENDOR NO. 230
DATE ITEM POST.
REF. DEBIT CREDIT CREDIT
BALANCE
20–
Dec. 1 Balance ✔3 2 9 0 00
VENDOR Wilson Metals VENDOR NO. 250
DATE ITEM POST.
REF. DEBIT CREDIT CREDIT
BALANCE
7.
8 G12 1 4 8 00 2 4 3 2 00
6CP15 2 6 1 8 00 6 7 2 00
18 G12 5 4 0 00 1 3 2 00
20–
Dec. 7P12 3 6 0 0 00 3 6 0 0 00
Innovative Solutions
Schedule of Accounts Payable
December 31, 20–
Barger Office Supply 2 4 3 2 00
Francis Industries 1 5 9 5 00
Jing Corporation 1 3 2 00
Name Date Class
11-M.2 MASTERY PROBLEM (continued)
1., 2., 3., 4., 5.
GENERAL LEDGER
ACCOUNT Cash ACCOUNT NO. 1110
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔21 3 5 9 50
ACCOUNT Accounts Receivable ACCOUNT NO. 1130
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔9 7 7 1 48
ACCOUNT Accounts Payable ACCOUNT NO. 2110
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔8 7 5 8 00
31 CR12 9 4 9 8 59 30 8 5 8 09
31 CP15 8 5 9 0 14 22 2 6 7 95
16 G12 2 4 2 74 9 5 2 8 74
31 S12 11 0 6 9 40 20 5 9 8 14
31 CR12 3 0 3 3 95 17 5 6 4 19
8 G12 1 4 8 00 8 9 0 6 00
18 G12 5 4 0 00 8 3 6 6 00
31 P12 8 4 1 8 00 16 7 8 4 00
31 CP15 2 6 1 8 00 14 1 6 6 00
11-M.2 MASTERY PROBLEM (continued)
ACCOUNT Sales Tax Payable ACCOUNT NO. 2120
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔4 1 8 05
ACCOUNT Dividends ACCOUNT NO. 3130
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
ACCOUNT Sales Discount ACCOUNT NO. 4120
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔6 1 8 90
16 G12 1 3 74 4 0 4 31
31 S12 4 3 1 40 8 3 5 71
31 CR12 3 3 2 04 1 1 6 7 75
20–
Dec. 3 G12 4 0 0 0 00 4 0 0 0 00
31 CR12 1 6 30 6 3 5 20
Name Date Class
11-M.2 MASTERY PROBLEM (continued)
ACCOUNT Purchases ACCOUNT NO. 5110
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔114 9 1 0 84
ACCOUNT Purchases Returns and Allowances ACCOUNT NO. 5130
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔2 4 7 1 62
31 P12 8 4 1 8 00 123 3 2 8 84
18 G12 5 4 0 00 3 0 1 1 62
11-M.2 MASTERY PROBLEM (concluded)
ACCOUNT Miscellaneous Expense ACCOUNT NO. 6135
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔4 1 7 3 56
ACCOUNT Utilities Expense ACCOUNT NO. 6170
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔4 4 8 1 19
Cash on hand at the beginning of the month ……………………
Plus total cash received during the month ……………………..
Equals total……………………………………………..
6. Cash Proof
9 CP15 4 2 00 4 2 1 5 56
30 CP15 2 5 00 4 2 4 0 56
13 CP15 3 4 7 50 4 8 2 8 69
$ 21,359.50
9,498.59
$ 30,858.09
Name Date Class
11-C CHALLENGE PROBLEM (LO2, 6), p. 341
Journalizing business transactions
GENERAL JOURNAL PAGE
DATE ACCOUNT TITLE DOC.
NO.
POST.
REF. DEBIT CREDIT
1
1
2 2
3 3
4 4
5 5
6 6
10
20–
Oct. 2Accounts Payable/Best Office Supply DM46 1 2 2 00
Supplies—Office 1 2 2 00
6Hall Corporation M249 5 4 6 3 00
Harris Industries 5 4 6 3 00
12 Accounts Payable/Display Warehouse DM47 4 2 5 00
Supplies—Store 4 2 5 00
