1/18/2018
Your Name’s California Casual
2716 Marsh Street
San Luis Obispo, CA 93407
Chapter 6, Document 18
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 54 of 67
1/18/2018
Your Name’s California Casual
2716 Marsh Street
San Luis Obispo, CA 93407
Chapter 6, Document 19
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 55 of 67
1/25/2018
Your Name’s California Casual
2716 Marsh Street
San Luis Obispo, CA 93407
1/25/2018
Your Name’s California Casual
2716 Marsh Street
San Luis Obispo, CA 93407
Chapter 6, Document 20
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 56 of 67
Sales Tax Payable
Total Sales Non-Taxable Sales Taxable Sales Tax Rate Tax Collected As of Jan 30, 18
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our Name’s California Casual
Sales Tax Liability
January 1 – 30, 2018
Chapter 6, Document 21
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Page 57 of 67
1/30/2018
Your Name’s California Casual
2716 Marsh Street
San Luis Obispo, CA 93407
Chapter 6, Document 22
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Page 58 of 67
Type Date Num Account Amount Balance
Amazing Shoes
Bill 12/31/2017 2000 ꞏ Accounts Payable 450.00 450.00
Total Amazing Shoes 450.00 450.00
SLO Rental Co.
Bill 01/15/2018 2000 ꞏ Accounts Payable 1,150.00 1,150.00
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our Name’s California Casual
Vendor Balance Detail
All Transactions
Chapter 6, Document 23
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Jan 30, 18
Debit Credit
1100 ꞏ Checking 35,745.00
2000 ꞏ Accounts Payable 6,601.00
2100 ꞏ VISA 446.00
2200 ꞏ Sales Tax Payable 0.00
Y
our Name’s California Casual
Trial Balance
As of January 30, 2018
Chapter 6, Document 24
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Page 60 of 67
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
167.39 167.39
40 Payment 01/01/2018 3305 Douglas, Megan 1499 ꞏ Undeposited Funds 325.00
Douglas, Megan 1200 ꞏ Accounts Receivable 325.00
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
San Luis Obispo Rec Center Men’s Shirts 1120 ꞏ Inventory Asset 75.00
San Luis Obispo Rec Center Men’s Shirts 5000 ꞏ Cost of Goods Sold 75.00
Your Name’s California Casual
Journal
January 1 – 30, 2018
Chapter 6, Document 25
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 61 of 67
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
47 Sales Receipt 01/03/2018 26 Cash Custome
r
1499 ꞏ Undeposited Funds 107.95
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
r
r
r
r
49 Payment 01/03/2018 145 Wood, Karl 1499 ꞏ Undeposited Funds 598.00
Wood, Karl 1200 ꞏ Accounts Receivable 598.00
598.00 598.00
53 Invoice 01/05/2018 19 Ross, Evan 1200 ꞏ Accounts Receivable 215.84
Ross, Evan Sunglasses 4013 ꞏ Accessories Sales 89.95
Chapter 6, Document 25
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Your Name’s California Casual
Journal
January 1 – 30, 2018
Page 62 of 67
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
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
56 General Journal 01/15/2018 Douglas, Megan Bounced Check# 3305 1200 ꞏ Accounts Receivable 325.00
Douglas, Megan Bounced Check# 3305 1100 ꞏ Checking 325.00
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
61 Sales Receipt 01/15/2018 28 Cash Custome
r
1499 ꞏ Undeposited Funds 129.44
Cash Custome
r
Men’s Shirts 4012 ꞏ Men’s Clothing Sales 119.85
r
r
Your Name’s California Casual
Journal
January 1 – 30, 2018
Chapter 6, Document 25
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 63 of 67
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
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 16.25
Cash Custome
r
Women’s Pants and Shorts 5000 ꞏ Cost of Goods Sold 16.25
State Board of Equalization CA Sales Tax 2200 ꞏ Sales Tax Payable 2.80
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
66 Payment 01/15/2018 2311 Day, Allison 1499 ꞏ Undeposited Funds 1,338.62
Day, Allison 1200 ꞏ Accounts Receivable 1,338.62
67 Payment 01/15/2018 2805 Ross, Evan 1499 ꞏ Undeposited Funds 619.24
Ross, Evan 1200 ꞏ Accounts Receivable 619.24
Ross, Evan 1200 ꞏ Accounts Receivable 3.45
Ross, Evan 4050 ꞏ Sales Discounts 3.45
622.69 622.69
Chapter 6, Document 25
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Your Name’s California Casual
Journal
January 1 – 30, 2018
Page 64 of 67
Trans # Type Date Num Adj Name Memo Account Debit Credit
Guerra, Camila Ties and Scarves 4013 ꞏ Accessories Sales 110.00
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
Petersen, Ambe
r
Sunglasses 5000 ꞏ Cost of Goods Sold 26.00
Petersen, Ambe
r
Women’s Dresses 4011 ꞏ Women’s Clothing Sales 199.90
Petersen, Ambe
r
Women’s Dresses 1120 ꞏ Inventory Asset 60.49
Petersen, Ambe
r
Women’s Dresses 5000 ꞏ Cost of Goods Sold 60.49
Petersen, Ambe
r
Women’s Shoes 4011 ꞏ Women’s Clothing Sales 130.00
r
r
Cash Custome
r
Deposit 1499 ꞏ Undeposited Funds 37.75
Day, Allison Deposit 1499 ꞏ Undeposited Funds 1,338.62
Ross, Evan Deposit 1499 ꞏ Undeposited Funds 619.24
r
74 Bill 01/08/2018 Trendy Clothing, Inc. 2000 ꞏ Accounts Payable 200.00
Trendy Clothing, Inc. Women’s Pants and Shorts 1120 ꞏ Inventory Asset 200.00
200.00 200.00
Your Name’s California Casual
Journal
January 1 – 30, 2018
Chapter 6, Document 25
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 65 of 67
Trans # Type Date Num Adj Name Memo Account Debit Credit
78 Bill Pmt -CCard 01/12/2018 Contempo Clothing 2100 ꞏ VISA 196.00
Contempo Clothing 2000 ꞏ Accounts Payable 196.00
Contempo Clothing 2000 ꞏ Accounts Payable 4.00
80 Bill 01/15/2018 SLO Telephone 2000 ꞏ Accounts Payable 79.85
SLO Telephone 6340 ꞏ Telephone 79.85
79.85 79.85
160.00 160.00
83 Credit Card Cha… 01/25/2018 Office Masters 2100 ꞏ VISA 250.00
Office Masters 1311 ꞏ Office Supplies 250.00
250.00 250.00
84 Bill Pmt -Check 01/25/2018 4 SLO Rental Co. 1100 ꞏ Checking 1,150.00
SLO Rental Co. 2000 ꞏ Accounts Payable 1,150.00
Your Name’s California Casual
Journal
January 1 – 30, 2018
Chapter 6, Document 25
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 66 of 67
On Hand Avg Cost Asset Value % of Tot Asset
Inventory
Access-Belts 35 18.75 656.25 5.7%
Access-Sunglasses 47 26.00 1,222.00 10.5%
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our Name’s California Casual
Inventory Valuation Summary
As of January 30, 2018
Chapter 6, Document 26
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 67 of 67