Score:
Key Code:
Enter the appropriate amounts/formulas in the answer cells, or select from the drop-down list.
In journal entries, dates will not be graded. In the general ledger accounts, only the final balance of the account will be
graded. For correct grading in the trial balance, enter a zero where you would otherwise leave an amount cell blank.
An asterisk (*) will appear to the right of incorrect entries in outlined answer cells.
1.
Page 1
Post
Date Ref. Debit Credit
2014
Oct.
Page 2
Post
Date Ref. Debit Credit
2014
Oct.
2.
JOURNAL
Description
Cells with non-gray backgrounds are protected and cannot be edited.
2
Instructions
Answers are entered in the cells with gray backgrounds.
Description
JOURNAL
Problem 2-3B
Name:
Section:
GENERAL LEDGER
Cash 11
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Accounts Receivable 12
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Supplies 13
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Prepaid Insurance 14
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Equipment 16
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Truck 18
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Notes Payable 21
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Accounts Payable 22
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Jay Pryor, Capital 31
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Jay Pryor, Drawing 32
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Fees Earned 41
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Wages Expense 51
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Rent Expense 53
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Utilities Expense 54
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Truck Expense 55
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Miscellaneous Expense 59
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
3.
Debit
Balances
Credit
Balances
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Equipment
Truck
Notes Payable
Accounts Payable
Jay Pryor, Capital
Jay Pryor, Drawing
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Truck Expense
Miscellaneous Expense
4.
Balance
Balance
Balance
October 31, 2014
PIONEER DESIGNS
Unadjusted Trial Balance
Balance
Balance
Balance
Balance
Scoring:
Enter the appropriate amounts/formulas in the answer cells, or select from the drop-down list.
In journal entries, dates will not be graded. In the general ledger accounts, only the final balance of the account will be
graded. For correct grading in the trial balance, enter a zero where you would otherwise leave an amount cell blank.
An asterisk (*) will appear to the right of incorrect entries in outlined answer cells.
1.
Page 1
Post
Date Ref. Debit Credit
2014
Oct. 1 11 18,000
31 18,000
453 3,000
Page 2
Post
Date Ref. Debit Credit
2014
Accounts Payable
Truck Expense
Cash
Wages Expense
Cash
Accounts Receivable
Fees Earned
Miscellaneous Expense
Cash
Cash
Cash
Jay Pryor, Drawing
Accounts Receivable
Utilities Expense
Oct. 21 22 2,000
11 2,000
Cells with non-gray backgrounds are protected and cannot be edited.
ON
Instructions
Answers are entered in the cells with gray backgrounds.
JOURNAL
Name:
Solution
Section:
Problem 2-3B
Accounts Payable
GENERAL LEDGER
Cash
Jay Pryor, Capital
Rent Expense
Description
Cash
JOURNAL
Description
Notes Payable
Cash
Fees Earned
Prepaid Insurance
Cash
Cash
Accounts Payable
Supplies
Cash
Cash
2. Cash 11
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct. 1 1 18,000 18,000
4 1 3,000 15,000
10 1 3,750 11,250
Accounts Receivable 12
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Prepaid Insurance 14
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Balance
Balance
Balance
Oct. 24 2 14,150 14,150
Truck 18
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct. 10 1 23,750 23,750
Notes Payable 21
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Accounts Payable 22
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Jay Pryor, Capital 31
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Balance
Balance
Balance
Balance
Balance
Balance
Jay Pryor, Drawing 32
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct. 31 2 3,500 3,500
Fees Earned 41
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Truck Expense 55
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct. 26 2700 700
Miscellaneous Expense 59
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Balance
Balance
Balance
Balance
Wages Expense 51
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Rent Expense 53
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Utilities Expense 54
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Balance
Balance
Balance