Score:
Key Code:
An asterisk (*) will appear to the right of an incorrect entry.
For correct grading, enter a zero or select N/A in cells you would otherwise leave blank.
Although subsidiary ledger accounts are not provided, assume postings are made and enter the appropriate reference.
2. and 4.
Page 37
Post. Maint. Supplies Office Supplies Post.
Account Credited Ref. Debit Debit Other Accounts Debit Ref. Amount
Dec.
31 Totals
Page 31
Post. Accts. Receivable Cash
Account Credited Ref. Credit Debit
Dec.
31 Totals
Inv. Post.
No. Account Debited Ref.
Dec. 940
941
942
943
944
31 Total
Page 34
Ck. Post. Accts. Payable Cash
No. Account Debited Ref. Debit Credit
Dec. 610
611
612
613
614
615
616
617
618
619
620
621
622
31 Totals
Page 1
Post.
Ref. Debit Credit
Dec.
1., 3., and 4.
Cash 11
Post.
2014
2014
2014
0%
[Key code here]
Instructions
Answers are entered in the cells with gray backgrounds.
2014
CCCCCCCCCASH RECEIPTS JOURNAL
Other Accts.
Credit
Date
Problem 5-5A
Name:
Section:
Cells with non-gray backgrounds are protected and cannot be edited.
PURCHASES JOURNAL
Accts. Payable
Credit
Date
2014
REVENUE JOURNAL
Page 35
Date
CCCCCCCCCASH PAYMENTS JOURNAL
Other Accts.
Debit
Date
JOURNAL
Description
Date
GENERAL LEDGER
Balance
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √160,900
……………………………
……………………………
Accounts Receivable 12
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √14,050
……………………………
……………………………
Maintenance Supplies 14
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √10,850
……………………………
……………………………
Office Supplies
15
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √4,900
……………………………
……………………………
Office Equipment 16
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √28,500
……………………………
Accumuluated Depreciation – Office Equipment 17
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √……………. ……………. ……………. 6,900
Vehicles
18
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √95,900
……………………………
……………………………
Accumuluated Depreciation – Vehicles 19
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √……………. ……………. ……………. 14,700
Accounts Payable 21
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √4,250
……………………………
……………………………
S. Holmes, Capital 31
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √……………. ……………. ……………. 289,250
S. Holmes, Drawing 32
Post.
Item Ref. Debit Credit Debit Credit
Dec.
Fees Earned 41
Post.
Item Ref. Debit Credit Debit Credit
Balance
Date
2014
Date
2014
Balance
Date
2014
Balance
Date
2014
Balance
Date
2014
Balance
Date
2014
Balance
Date
2014
Balance
Date
2014
Balance
Date
2014
Balance
Date
2014
Balance
Date
2014
Balance
Date
Dec. ……………………………
……………………………
……………………………
Driver Salaries Expense 51
Post.
Item Ref. Debit Credit Debit Credit
Dec. ……………………………
Maintenance Supplies Expense 52
Post.
Item Ref. Debit Credit Debit Credit
Dec. ……………………………
Fuel Expense
53
Post.
Item Ref. Debit Credit Debit Credit
Dec. ……………………………
Office Salaries Expense 61
Post.
Item Ref. Debit Credit Debit Credit
Dec. ……………………………
Rent Expense
62
Post.
Item Ref. Debit Credit Debit Credit
Dec. ……………………………
Advertising Expense 63
Post.
Item Ref. Debit Credit Debit Credit
Dec. ……………………………
Miscellaneous Administrative Expense 64
Post.
Item Ref. Debit Credit Debit Credit
Dec. ……………………………
5.
Debit Credit
Balances Balances
Cash
Accounts Receivable
Maintenance Supplies
Office Supplies
Office Equipment
Accumulated Depreciation – Office Equipment
Vehicles
Accumulated Depreciation – Vehicles
Accounts Payable
S. Holmes, Capital
S. Holmes, Drawing
Fees Earned
Driver Salaries Expense
Maintenance Supplies Expense
Fuel Expense
Office Salaries Expense
Rent Expense
Advertising Expense
Miscellaneous Administrative Expense
Totals
2014
Balance
Date
2014
Balance
Date
2014
Balance
Date
2014
Balance
Date
2014
Balance
Date
2014
REVERE COURIER COMPANY
Unadjusted Trial Balance
December 31, 2014
2014
Balance
Date
2014
Balance
Date
Scoring:
An asterisk (*) will appear to the right of an incorrect entry.
For correct grading, enter a zero or select N/A in cells you would otherwise leave blank.
Although subsidiary ledger accounts are not provided, assume postings are made and enter the appropriate reference.
2. and 4.
Page 37
Post. Maint. Supplies Office Supplies Post.
Account Credited Ref. Debit Debit Other Accounts Debit Ref. Amount
Dec. 5 Boston Transportation √– – Vehicles 18 39,500
6 Austin Computer Co. √– – Office Equipment 16 4,800
1., 3., and 4.
Cash 11
Post.
Item Ref. Debit Credit Debit Credit
PURCHASES JOURNAL
39,500
4,800
2014
Balance
GENERAL LEDGER
Accts. Payable
Credit
Problem 5-5A
Name:
Solution
Section:
ON
Instructions
Answers are entered in the cells with gray backgrounds.
Cells with non-gray backgrounds are protected and cannot be edited.
Date
Date
2014
Post. Accts. Receivable Cash
Account Credited Ref. Credit Debit
Credit
Date
1,825
2014
21,700
19,700
Date
16,900
7,600
Date
1,750
2014
Date
3,200
1,990
40,900
2014
4,500
2014
Dec. 1 Balance √160,900
Driver Salaries Expense 51
Post.
Item Ref. Debit Credit Debit Credit
Dec. 30 …………………………… CP34 16,900 – 16,900 –
Balance
Date
2014
Post.
Post.
Post.
Post.
Post.
Post.
Balance
Date
2014
Balance
Date
2014
Balance
Date
2014
Balance
Date
2014
Balance
Date
2014
Balance
Date
2014