INVOICE
Date
1/15/2018
Invoice #
24
Bill To
Camila Guerra
1752 Los Osos Road
San Luis Obispo, CA 93407
Ship To
Your Name’s California Casual
2716 Marsh Street
San Luis Obispo, CA 93407
P.O. Number Terms
Net 15
Rep Ship Via F.O.B. Project
Item Code DescriptionQuantity Price Each Amount
Men-Pants Men’s Pants and Shorts3 75.00 225.00T
Chapter 5, Document 27
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 296 of 690
INVOICE
Date
1/15/2018
Invoice #
25
Bill To
Amber Petersen
5671 Grand Avenue
Arroyo Grande, CA 93420
Ship To
Your Name’s California Casual
2716 Marsh Street
San Luis Obispo, CA 93407
P.O. Number Terms
Net 15
Rep Ship Via F.O.B. Project
Item Code DescriptionQuantity Price Each Amount
Page 297 of 690
Chapter 5, Document 28
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Type Date Num Account Amount Balance
Boyd, Sara
Invoice 12/31/2017 1200 ꞏ Accounts Receivable 785.00 785.00
Invoice 01/15/2018 23 1200 ꞏ Accounts Receivable 237.48 1,022.48
Fujita, Akio
Invoice 12/31/2017 1200 ꞏ Accounts Receivable 950.00 950.00
Total Fujita, Akio 950.00 950.00
Guerra, Camila
Invoice 12/31/2017 1200 ꞏ Accounts Receivable 945.00 945.00
Invoice 01/15/2018 24 1200 ꞏ Accounts Receivable 928.77 1,873.77
Total Guerra, Camila 1,873.77 1,873.77
Marquez, Luis
Invoice 12/31/2017 1200 ꞏ Accounts Receivable 835.00 835.00
Credit Memo 01/03/2018 18 1200 ꞏ Accounts Receivable -53.95 781.05
Payment 01/03/2018 1200 ꞏ Accounts Receivable -781.05 0.00
Mills, Calvin
Invoice 12/31/2017 1200 ꞏ Accounts Receivable 750.00 750.00
Y
our Name’s California Casual
Customer Balance Detail
All Transactions
Chapter 5, Document 29
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 298 of 690
Type Date Num Account Amount Balance
Ross, Evan
Invoice 12/31/2017 1200 ꞏ Accounts Receivable 450.00 450.00
Y
our Name’s California Casual
Customer Balance Detail
All Transactions
Chapter 5, Document 29
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 299 of 690
Jan 1 – 15, 18
Qty Amount % of Sales Avg Price COGS Avg COGS Gross Margin Gross Margin %
Inventory
Access-Belts 5 209.87 8.8% 41.97 93.75 18.75 116.12 55.3%
Access-Sunglasses 3 259.95 10.9% 86.65 78.00 26.00 181.95 70.0%
Access-Ties 3 129.95 5.5% 43.32 36.00 12.00 93.95 72.3%
Other Charges
Y
our Name’s California Casual
Sales by Item Summary
January 1 – 15, 2018
Chapter 5, Document 30
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 300 of 690
Page 301 of 690
Chapter 5, Document 31
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Trans # Type Date Num Adj Name Memo Account Debit Credit
39 Invoice 01/01/2018 15 Lee, Kwan 1200 ꞏ Accounts Receivable 118.64
Lee, Kwan Belts 4013 ꞏ Accessories Sales 29.95
Lee, Kwan Belts 1120 ꞏ Inventory Asset 18.75
40 Payment 01/01/2018 3305 Douglas, Megan 1499 ꞏ Undeposited Funds 325.00
Douglas, Megan 1200 ꞏ Accounts Receivable 325.00
325.00 325.00
42 Inventory Adjust 01/01/2018 Women-Dress Opening balance 3010 ꞏ Your Last Name & Jones, Capital 750.00
Women-Dress Opening balance 1120 ꞏ Inventory Asset 750.00
750.00 750.00
44 Invoice 01/03/2018 17 San Luis Obispo Rec Center 1200 ꞏ Accounts Receivable 291.11
San Luis Obispo Rec Center Men’s Shirts 4012 ꞏ Men’s Clothing Sales 149.75
Your Name’s California Casual
Journal
January 1 – 15, 2018
Chapter 5, Document 32
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 302 of 690
Trans # Type Date Num Adj Name Memo Account Debit Credit
46 Credit Memo 01/03/2018 18 Marquez, Luis 1200 ꞏ Accounts Receivable 53.95
Marquez, Luis Belts 4013 ꞏ Accessories Sales 49.95
Cash Custome
r
Women’s Dresses 4011 ꞏ Women’s Clothing Sales 99.95
Cash Custome
r
Women’s Dresses 1120 ꞏ Inventory Asset 30.00
Cash Custome
r
Women’s Dresses 5000 ꞏ Cost of Goods Sold 30.00
State Board of Equalization CA Sales Tax 2200 ꞏ Sales Tax Payable 8.00
137.95 137.95
48 Sales Receipt 01/03/2018 27 Cash Custome
r
1499 ꞏ Undeposited Funds 21.55
Cash Custome
r
Ties and Scarves 4013 ꞏ Accessories Sales 19.95
Cash Custome
r
Ties and Scarves 1120 ꞏ Inventory Asset 12.00
r
51 Payment 01/03/2018 81502 Mills, Calvin 1499 ꞏ Undeposited Funds 750.00
Mills, Calvin 1200 ꞏ Accounts Receivable 750.00
750.00 750.00
52 Payment 01/03/2018 Marquez, Luis 1499 ꞏ Undeposited Funds 781.05
Marquez, Luis 1200 ꞏ Accounts Receivable 781.05
781.05 781.05
Chapter 5, Document 32
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Your Name’s California Casual
Journal
January 1 – 15, 2018
Page 303 of 690
r
Trans # Type Date Num Adj Name Memo Account Debit Credit
54 Deposit 01/05/2018 Deposit 1100 ꞏ Checking 3,023.30
Cash Custome
r
Deposit 1499 ꞏ Undeposited Funds 21.55
55 Credit Memo 01/07/2018 20 Ross, Evan 1200 ꞏ Accounts Receivable 43.15
Ross, Evan Ties and Scarves 4013 ꞏ Accessories Sales 39.95
Ross, Evan Ties and Scarves 1120 ꞏ Inventory Asset 12.00
Ross, Evan Ties and Scarves 5000 ꞏ Cost of Goods Sold 12.00
State Board of Equalization CA Sales Tax 2200 ꞏ Sales Tax Payable 3.20
58 Invoice 01/15/2018 21 Douglas, Megan Bounced Check# 3305 1200 ꞏ Accounts Receivable 30.00
Douglas, Megan Bounced Check# 3305 4090 ꞏ Returned Check Charges 30.00
State Board of Equalization CA Sales Tax 2200 ꞏ Sales Tax Payable 0.00
30.00 30.00
r
r
r
r
Your Name’s California Casual
Journal
January 1 – 15, 2018
Chapter 5, Document 32
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 304 of 690
r
r
Trans # Type Date Num Adj Name Memo Account Debit Credit
62 Invoice 01/15/2018 23 Boyd, Sara 1200 ꞏ Accounts Receivable 237.48
Boyd, Sara Women’s Dresses 4011 ꞏ Women’s Clothing Sales 99.99
Boyd, Sara Women’s Dresses 1120 ꞏ Inventory Asset 30.00
63 Sales Receipt 01/15/2018 29 Cash Custome
r
1499 ꞏ Undeposited Funds 37.75
Cash Custome
r
Women’s Pants and Shorts 4011 ꞏ Women’s Clothing Sales 34.95
r
r
65 Payment 01/15/2018 McNabb, Kyle 1499 ꞏ Undeposited Funds 75.00
McNabb, Kyle 1200 ꞏ Accounts Receivable 75.00
75.00 75.00
68 Invoice 01/15/2018 24 Guerra, Camila 1200 ꞏ Accounts Receivable 928.77
Guerra, Camila Men’s Pants and Shorts 4012 ꞏ Men’s Clothing Sales 225.00
Chapter 5, Document 32
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Your Name’s California Casual
Journal
January 1 – 15, 2018
Page 305 of 690
Trans # Type Date Num Adj Name Memo Account Debit Credit
Guerra, Camila Ties and Scarves 4013 ꞏ Accessories Sales 110.00
Guerra, Camila Ties and Scarves 1120 ꞏ Inventory Asset 24.00
Petersen, Ambe
r
Women’s Dresses 4011 ꞏ Women’s Clothing Sales 199.90
Petersen, Ambe
r
Women’s Dresses 1120 ꞏ Inventory Asset 60.00
Petersen, Ambe
r
Women’s Dresses 5000 ꞏ Cost of Goods Sold 60.00
Petersen, Ambe
r
Women’s Shoes 4011 ꞏ Women’s Clothing Sales 130.00
r
r
Your Name’s California Casual
Journal
January 1 – 15, 2018
Chapter 5, Document 32
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 306 of 690
r
r
r
r
Jan 15, 18
Debit Credit
1100 ꞏ Checking 37,662.96
1521 ꞏ Original Cost 9,500.00
2000 ꞏ Accounts Payable 6,601.00
Y
our Name’s California Casual
Trial Balance
As of January 15, 2018
Chapter 5, Document 33
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 307 of 690
On Hand Avg Cost Asset Value % of Tot Asset
Inventory
Access-Belts 35 18.75 656.25 6%
Access-Sunglasses 47 26.00 1,222.00 11.2%
Y
our Name’s California Casual
Inventory Valuation Summary
As of January 15, 2018
Chapter 5, Document 34
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 308 of 690
Jan 1 – 15, 18
Ordinary Income/Expense
Income
Cost of Goods Sold
5000 ꞏ Cost of Goods Sold 756.75
Y
our Name’s California Casual
Profit & Loss
January 1 – 15, 2018
Chapter 5, Document 35
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 309 of 690
CHAPTER
Payables and Purchases:
Merchandising Business
6
Your Name’s
Sierra Sports
6
PURCHASE ORDER
Date
1/16/2018
P.O. No.
1
Vendor
Footwear Galore
8642 N. Cascade
Colorado Springs, CO 80903
Ship To
Your Name’s Sierra Sports
875 Mountain Road
Mammoth Lakes, CA 93546
Your Name’s Sierra Sports
875 Mountain Road
Mammoth Lakes, CA 93546
Item Description Qty Rate Amount
Page 312 of 690
Chapter 6, Document 1
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
PURCHASE ORDER
Date
1/16/2018
P.O. No.
2
Vendor
Snow Stuff
7105 Camino del Rio
Durango, CO 81302
Ship To
Your Name’s Sierra Sports
875 Mountain Road
Mammoth Lakes, CA 93546
Your Name’s Sierra Sports
875 Mountain Road
Mammoth Lakes, CA 93546
Item Description Qty Rate Amount
Page 313 of 690
Chapter 6, Document 2
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
PURCHASE ORDER
Date
1/16/2018
P.O. No.
3
Vendor
Sports Clothes, Inc.
1801 N. Cascade
Colorado Springs, CO 80903
Ship To
Your Name’s Sierra Sports
875 Mountain Road
Mammoth Lakes, CA 93546
Your Name’s Sierra Sports
875 Mountain Road
Mammoth Lakes, CA 93546
Item Description Qty Rate Amount
Page 314 of 690
Chapter 6, Document 3
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
PURCHASE ORDER
Date
1/16/2018
P.O. No.
4
Vendor
Snow Sports, Inc.
9816 Cherry Creek Road
Denver, CO 80207
Ship To
Your Name’s Sierra Sports
875 Mountain Road
Mammoth Lakes, CA 93546
Your Name’s Sierra Sports
875 Mountain Road
Mammoth Lakes, CA 93546
Item Description Qty Rate Amount
Page 315 of 690
Chapter 6, Document 4
Copyright © 2019 Pearson Education, Inc. All Rights Reserved