Trans # Type Date Num Name Memo Account Debit Credit
48 Invoice 01/02/2018 1
A
sher, Benjamin VOID: 1200 ꞏ Accounts Receivable 0.00
A
sher, Benjamin
A
fter Ski Boots and Shoes 4011 ꞏ Clothing & Accessory Sales 0.00
50 Invoice 01/03/2018 3 Mountain Schools 1200 ꞏ Accounts Receivable 2,080.08
Mountain Schools Snow Skis 4012 ꞏ Equipment Sales 1,495.00
Mountain Schools Snow Skis 1120 ꞏ Inventory Asset 500.00
Mountain Schools Snow Skis 5000 ꞏ Cost of Goods Sold 500.00
Mountain Schools Ski Bindings 4012 ꞏ Equipment Sales 500.00
51 Invoice 01/03/2018 4 Grant, Helen 1200 ꞏ Accounts Receivable 846.56
Grant, Helen Parkas and Jackets 4011 ꞏ Clothing & Accessory Sales 249.00
Grant, Helen Parkas and Jackets 1120 ꞏ Inventory Asset 58.33
Grant, Helen Parkas and Jackets 5000 ꞏ Cost of Goods Sold 58.33
Your Name’s Sierra Sports
Journal
January 1 – 15, 2018
A
A
A
A
Trans # Type Date Num Name Memo Account Debit Credit
Grant, Helen Gloves 1120 ꞏ Inventory Asset 15.00
Grant, Helen Gloves 5000 ꞏ Cost of Goods Sold 15.00
Grant, Helen Ski and Snowboard Socks 4011 ꞏ Clothing & Accessory Sales 15.95
Grant, Helen Ski and Snowboard Socks 1120 ꞏ Inventory Asset 3.00
Grant, Helen Ski and Snowboard Socks 5000 ꞏ Cost of Goods Sold 3.00
Grant, Helen Sunglasses, Ski Wax, Sunscreen, Ski Holders, Bo… 4011 ꞏ Clothing & Accessory Sales 89.95
56 Invoice 01/04/2018 7 Waters, Angie 1200 ꞏ Accounts Receivable 1,035.60
Waters, Angie Snowboard 4012 ꞏ Equipment Sales 499.95
Waters, Angie Snowboard 1120 ꞏ Inventory Asset 100.00
Waters, Angie Snowboard 5000 ꞏ Cost of Goods Sold 100.00
Waters, Angie Snowboard Bindings 4012 ꞏ Equipment Sales 159.99
Your Name’s Sierra Sports
Journal
January 1 – 15, 2018
Trans # Type Date Num Name Memo Account Debit Credit
59 Inventory Adjust 01/08/2018 Helmets Opening balance 3010 ꞏ Your Name & Muir Capital 700.00
Helmets Opening balance 1120 ꞏ Inventory Asset 700.00
700.00 700.00
61 Credit Memo 01/10/2018 9 Waters, Angie 1200 ꞏ Accounts Receivable 53.95
Waters, Angie Sunglasses, Ski Wax, Sunscreen, Ski Holders, Bo… 4011 ꞏ Clothing & Accessory Sales 49.95
Waters, Angie Sunglasses, Ski Wax, Sunscreen, Ski Holders, Bo… 1120 ꞏ Inventory Asset 3.66
r
Cash Custome
r
Sunglasses, Ski Wax, Sunscreen, Ski Holders, Bo… 4011 ꞏ Clothing & Accessory Sales 29.95
Cash Custome
r
Sunglasses, Ski Wax, Sunscreen, Ski Holders, Bo… 1120 ꞏ Inventory Asset 3.66
Cash Custome
r
Sunglasses, Ski Wax, Sunscreen, Ski Holders, Bo… 5000 ꞏ Cost of Goods Sold 3.66
Cash Custome
r
Sunglasses, Ski Wax, Sunscreen, Ski Holders, Bo… 4011 ꞏ Clothing & Accessory Sales 2.99
Cash Custome
r
Sunglasses, Ski Wax, Sunscreen, Ski Holders, Bo… 1120 ꞏ Inventory Asset 3.66
Cash Custome
r
Sunglasses, Ski Wax, Sunscreen, Ski Holders, Bo… 5000 ꞏ Cost of Goods Sold 3.66
r
r
r
r
r
Your Name’s Sierra Sports
Journal
January 1 – 15, 2018
Chapter 5, Document 44
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Trans # Type Date Num Name Memo Account Debit Credit
65 Sales Receipt 01/11/2018 3 Cash Custome
r
12000 ꞏ Undeposited Funds 34.54
Cash Custome
r
Ski and Snowboard Socks 4011 ꞏ Clothing & Accessory Sales 31.98
Cash Custome
r
Sweaters & Shirts 5000 ꞏ Cost of Goods Sold 25.00
State Board of Equalization CA Sales Tax 2200 ꞏ Sales Tax Payable 7.20
122.15 122.15
r
r
r
r
r
r
r
r
r
r
Cash Custome
r
Snowboard 5000 ꞏ Cost of Goods Sold 100.00
Cash Custome
r
Snowboard Bindings 4012 ꞏ Equipment Sales 189.95
Cash Custome
r
Snowboard Bindings 1120 ꞏ Inventory Asset 75.00
Cash Custome
r
Snowboard Bindings 5000 ꞏ Cost of Goods Sold 75.00
State Board of Equalization CA Sales Tax 2200 ꞏ Sales Tax Payable 46.39
r
r
r
r
r
r
r
Your Name’s Sierra Sports
Journal
January 1 – 15, 2018
r
r
r
r
r
Trans # Type Date Num Name Memo Account Debit Credit
72 Payment 01/13/2018 Waters, Angie 12000 ꞏ Undeposited Funds 1,035.22
Waters, Angie 1200 ꞏ Accounts Receivable 1,035.22
75 Payment 01/13/2018 152
A
sher, Benjamin Includes Early Payment Discount 12000 ꞏ Undeposited Funds 916.84
A
sher, Benjamin Includes Early Payment Discount 1200 ꞏ Accounts Receivable 916.84
A
sher, Benjamin Includes Early Payment Discount 1200 ꞏ Accounts Receivable 8.40
A
sher, Benjamin Includes Early Payment Discount 4050 ꞏ Sales Discounts 8.40
925.24 925.24
76 Payment 01/14/2018 3951 Medina, Diego Dr. 12000 ꞏ Undeposited Funds 1,094.45
Medina, Diego Dr. 1200 ꞏ Accounts Receivable 1,094.45
80 Deposit 01/14/2018 Deposit 1100 ꞏ Checking 10,855.30
Cash Custome
r
Deposit 12000 ꞏ Undeposited Funds 36.86
Cash Custome
r
Deposit 12000 ꞏ Undeposited Funds 97.15
Cash Custome
r
Deposit 12000 ꞏ Undeposited Funds 34.54
Cash Custome
r
Deposit 12000 ꞏ Undeposited Funds 410.29
Ortiz, Oskar Deposit 12000 ꞏ Undeposited Funds 975.00
Rec Cente
r
Includes Early Payment Discount 12000 ꞏ Undeposited Funds 2,020.25
A
sher, Benjamin Includes Early Payment Discount 12000 ꞏ Undeposited Funds 916.84
Your Name’s Sierra Sports
Journal
January 1 – 15, 2018
r
r
r
r
Trans # Type Date Num Name Memo Account Debit Credit
Cash Custome
r
Deposit 12000 ꞏ Undeposited Funds 626.29
81 General Journal 01/15/2018 Ortiz, Oskar Bounced Check# 765 1200 ꞏ Accounts Receivable 975.00
Ortiz, Oskar Bounced Check# 765 1100 ꞏ Checking 975.00
975.00 975.00
82 General Journal 01/15/2018 Bank service charges for bounced check# 765 6120 ꞏ Bank Service Charges 10.00
Ortiz, Oskar Bank service charges for bounced check# 765 1100 ꞏ Checking 10.00
Your Name’s Sierra Sports
Journal
January 1 – 15, 2018
r