SALES RECEIPT
Date
1/15/2018
Sale No.
29
Sold To
Cash Customer
Your Name’s California Casual
2716 Marsh Street
San Luis Obispo, CA 93407
Check No.
8160
Payment Method
Check
Project
Description Qty Rate Amount
Page 78 of 96
Chapter 5, Document 22
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Your Name‘s California Casual
784 Marsh Street
San Luis Obispo, CA 93407
Received From:
Hunter, Steve
Steve Hunter
5815 Monterey Street
San Luis Obispo, CA 93407
Payment Receipt
Chapter 5, Document 23
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 79 of 96
Your Name‘s California Casual
784 Marsh Street
San Luis Obispo, CA 93407
Received From:
McNabb, Kyle
Kyle McNabb
926 Monterey Street
San Luis Obispo, CA 93407
Payment Receipt
Chapter 5, Document 24
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 80 of 96
Your Name‘s California Casual
784 Marsh Street
San Luis Obispo, CA 93407
Received From:
Day, Allison
Allison Day
1152 Palm Street
San Luis Obispo, CA 93407
Payment Receipt
Chapter 5, Document 25
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 81 of 96
Your Name‘s California Casual
784 Marsh Street
San Luis Obispo, CA 93407
Received From:
Ross, Evan
Evan Ross
9215 Grand Avenue
Oceano, CA 93417
Payment Receipt
Chapter 5, Document 26
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 82 of 96
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
Page 83 of 96
Chapter 5, Document 27
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
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 84 of 96
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
Douglas, Megan
Invoice 12/31/2017 1200 ꞏ Accounts Receivable 325.00 325.00
Payment 01/01/2018 3305 1200 ꞏ Accounts Receivable -325.00 0.00
General Journal 01/15/2018 1200 ꞏ Accounts Receivable 325.00 325.00
Fujita, Akio
Invoice 12/31/2017 1200 ꞏ Accounts Receivable 950.00 950.00
Total Fujita, Akio 950.00 950.00
Guerra, Camila
Lee, Kwan
Invoice 01/01/2018 15 1200 ꞏ Accounts Receivable 118.64 118.64
Total Lee, Kwan 118.64 118.64
Marquez, Luis
Invoice 12/31/2017 1200 ꞏ Accounts Receivable 835.00 835.00
Y
our Name’s California Casual
Customer Balance Detail
All Transactions
Chapter 5, Document 29
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 85 of 96
Type Date Num Account Amount Balance
Ross, Evan
Ryan, Cheryl
Invoice 12/31/2017 1200 ꞏ Accounts Receivable 1,359.00 1,359.00
Y
our Name’s California Casual
Customer Balance Detail
All Transactions
Chapter 5, Document 29
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 86 of 96
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%
Other Charges
Bounce Check Charge 130.00 1.3% 30.00
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 87 of 96
Page 88 of 96
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
40 Payment 01/01/2018 3305 Douglas, Megan 1499 ꞏ Undeposited Funds 325.00
Douglas, Megan 1200 ꞏ Accounts Receivable 325.00
43 Invoice 01/03/2018 16 Day, Allison 1200 ꞏ Accounts Receivable 86.35
Day, Allison Women’s Dresses 4011 ꞏ Women’s Clothing Sales 79.95
Day, Allison Women’s Dresses 1120 ꞏ Inventory Asset 30.00
45 Sales Receipt 01/03/2018 25 Cash Custome
r
1499 ꞏ Undeposited Funds 64.75
Cash Custome
r
Women’s Shirts and Blouses 4011 ꞏ Women’s Clothing Sales 59.95
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 89 of 96
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
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
r
r
r
r
598.00 598.00
50 Payment 01/03/2018 Petersen, Ambe
r
1499 ꞏ Undeposited Funds 375.00
Petersen, Ambe
r
1200 ꞏ Accounts Receivable 375.00
375.00 375.00
781.05 781.05
53 Invoice 01/05/2018 19 Ross, Evan 1200 ꞏ Accounts Receivable 215.84
Ross, Evan Sunglasses 4013 ꞏ Accessories Sales 89.95
Ross, Evan Sunglasses 1120 ꞏ Inventory Asset 26.00
Your Name’s California Casual
Journal
January 1 – 15, 2018
Chapter 5, Document 32
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 90 of 96
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
Douglas, Megan Deposit 1499 ꞏ Undeposited Funds 325.00
Cash Custome
r
Deposit 1499 ꞏ Undeposited Funds 64.75
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
57 General Journal 01/15/2018 Bank service charges for bounced check# 3305 6120 ꞏ Bank Service Charges 15.00
Douglas, Megan Bank service charges for bounced check# 3305 1100 ꞏ Checking 15.00
State Board of Equalization CA Sales Tax 2200 ꞏ Sales Tax Payable 4.40
74.39 74.39
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 91 of 96
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
Cash Custome
r
Women’s Pants and Shorts 1120 ꞏ Inventory Asset 15.00
Cash Custome
r
Women’s Pants and Shorts 5000 ꞏ Cost of Goods Sold 15.00
State Board of Equalization CA Sales Tax 2200 ꞏ Sales Tax Payable 2.80
66 Payment 01/15/2018 2311 Day, Allison 1499 ꞏ Undeposited Funds 1,338.62
Day, Allison 1200 ꞏ Accounts Receivable 1,338.62
Day, Allison 1200 ꞏ Accounts Receivable 1.73
Day, Allison 4050 ꞏ Sales Discounts 1.73
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
Guerra, Camila Men’s Pants and Shorts 1120 ꞏ Inventory Asset 45.00
Chapter 5, Document 32
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Your Name’s California Casual
Journal
January 1 – 15, 2018
Page 92 of 96
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
1,149.02 1,149.02
69 Invoice 01/15/2018 25 Petersen, Ambe
r
1200 ꞏ Accounts Receivable 458.89
Petersen, Ambe
r
Sunglasses 4013 ꞏ Accessories Sales 95.00
Petersen, Ambe
r
Sunglasses 1120 ꞏ Inventory Asset 26.00
r
r
r
r
r
r
r
70 Deposit 01/15/2018 Deposit 1100 ꞏ Checking 2,450.05
Cash Custome
r
Deposit 1499 ꞏ Undeposited Funds 37.75
Day, Allison Deposit 1499 ꞏ Undeposited Funds 1,338.62
r
Your Name’s California Casual
Journal
January 1 – 15, 2018
Chapter 5, Document 32
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 93 of 96
Jan 15, 18
Debit Credit
1100 ꞏ Checking 37,662.96
2000 ꞏ Accounts Payable 6,601.00
2200 ꞏ Sales Tax Payable 188.31
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 94 of 96
On Hand Avg Cost Asset Value % of Tot Asset
Inventory
Access-Belts 35 18.75 656.25 6%
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 95 of 96
Jan 1 – 15, 18
Ordinary Income/Expense
Income
4050 ꞏ Sales Discounts -35.13
4090 ꞏ Returned Check Charges 30.00
Y
our Name’s California Casual
Profit & Loss
January 1 – 15, 2018
Chapter 5, Document 35
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
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