Chapter 11 Accounting for Transactions Using a General Journal • 37
Name Date Class
11-R RECYCLING PROBLEM (LO2, 3, 4, 5, 6, 8)
Journalizing and posting transactions using a general journal and a cash payments journal
1., 2.
GENERAL JOURNAL PAGE 13
DATE ACCOUNT TITLE DOC.
NO. POST.
REF. DEBIT CREDIT
1
1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
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
20–
Dec. 4 Supplies—Office M124 1145 1 1 2 00
Accounts Payable/Nickels Company 2110
285 1 1 2 00
6Sales Returns and Allowances CM34 4130 6 2 50
Sales Tax Payable 2120 3 13
Accounts Receivable/Down Under 1130
135 6 5 63
9Accounts Payable/Koppens Distributing DM222110
275 6 2 3 00
Purchases Returns and Allowances 5130 6 2 3 00
15 Dividends M125 3140 2 5 0 0 00
Dividends Payable 2180 2 5 0 0 00
17
38 • Recycling Problem Working Papers
2. ACCOUNTS PAYABLE LEDGER
VENDOR Deaton Stores VENDOR NO. 235
DATE ITEM POST.
REF. DEBIT CREDIT CREDIT
BALANCE
20–
Dec. 1 Balance ✔1 6 1 4 36
VENDOR Nickels Company VENDOR NO. 285
DATE ITEM POST.
REF. DEBIT CREDIT CREDIT
BALANCE
20–
Dec. 1 Balance ✔1 1 0 8 62
TE
4 G13 1 1 2 00 1 2 2 0 62
26 G13 1 6 9 52 1 4 4 4 84
Chapter 11 Accounting for Transactions Using a General Journal • 39
Name Date Class
11-R RECYCLING PROBLEM (continued)
2. ACCOUNTS RECEIVABLE LEDGER
CUSTOMER Carol’s Café CUSTOMER NO. 125
DATE ITEM POST.
REF. DEBIT CREDIT DEBIT
BALANCE
20–
Dec. 1 Balance ✔5 8 9 15
CUSTOMER Ribs-N-More CUSTOMER NO. 180
DATE ITEM POST.
REF. DEBIT CREDIT DEBIT
BALANCE
20–
Dec. 1 Balance ✔9 7 0 36
18 G13 4 3 05 5 4 6 10
21 G13 5 1 2 50 1 4 8 2 86
40 • Recycling Problem Working Papers
11-R RECYCLING 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 ✔14 1 1 8 31
ACCOUNT Accounts Payable ACCOUNT NO. 2110
DATE ITEM POST.
REF. DEBIT CREDIT BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔16 1 4 8 36
TE
6 G13 6 5 63 14 0 5 2 68
18 G13 4 3 05 14 0 0 9 63
4 G13 1 1 2 00 16 2 6 0 36
9 G13 6 2 3 00 15 6 3 7 36
26 G13 1 6 9 52 15 4 6 7 84
Chapter 11 Accounting for Transactions Using a General Journal • 41
Name Date Class
11-R RECYCLING PROBLEM (concluded)
ACCOUNT Dividends ACCOUNT NO. 3140
DATE ITEM POST.
REF. DEBIT CREDIT BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔7 5 0 0 00
ACCOUNT Purchases Returns and Allowances ACCOUNT NO. 5130
DATE ITEM POST.
REF. DEBIT CREDIT BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔2 4 9 1 62
15 G13 2 5 0 0 00 10 0 0 0 00
9 G13 6 2 3 00 3 1 1 4 62
26 G13 1 6 9 52 3 2 8 4 14
