PROBLEM 6B-2 (CONTINUED)
GENERAL JOURNAL
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Feb.
28
Accounts Receivable
1
3
0
0
00
Service Charge Expense*
5
5
00
Cash
1
3
5
5
* Miscellaneous Expense could be used instead.
PROBLEM 6B-3
GENERAL JOURNAL
PAGE 2
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Apr.
1
Petty Cash
1
3
0
00
Cash
1
3
0
00
Establishment, Check 14
Accounts Payable
1
Cash
1
4
0
00
20
7
5
0
00
7
5
0
00
Paid Danish Corp., Check 16
28
7
0
0
00
7
0
0
00
Office Supplies Expense
3
9
00
Miscellaneous Expense
7
00
Cash
8
2
00
Replenishment, Check 18
6-15
PROBLEM 6B-3 (CONCLUDED)
Replenishment
PLEASANT COMPANY
AUXILIARY PETTY CASH RECORD
00
8
4
Ending Balance
PROBLEM 6B-4
GENERAL JOURNAL
PAGE 2
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Oct.
1
Petty Cash
1
3
0
00
1
Postage Expense
5
3
00
Delivery Expense
Computer Supplies Expense
1
1
00
Miscellaneous Expense
Cash Short and Over
1
1
2
00
6-17
PROBLEM 6B-4 (CONCLUDED)
O’ HARE’ S COMPANY
AUXILIARY PETTY CASH RECORD
For the Month of October 20XX
00
0
3
1
00
00
0
8
3
1
1
Ending Balance
29
0
1
Delivery
9
FINANCIAL REPORT PROBLEM: AMAZON’S ANNUAL REPORT 2016
CONTINUING PROBLEM SOLUTION: KEEPING IT REAL: SUAREZ COMPUTER CENTER
Assignment 1
GENERAL JOURNAL
PAGE 3
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Oct.
1
Prepaid Rent
1025
1
5
0
0
00
Cash
1000
1
5
0
0
00
2
Petty Cash
1010
3
0
0
00
Cash
1000
3
0
0
00
4
Cash
1000
4
6
0
0
00
Service Revenue
4000
4
6
0
0
00
5
Cash
1000
2
7
0
0
00
Accounts Receivable
1020
2
7
0
0
00
7
3010
9
0
0
00
Cash
1000
9
0
0
00
16
Accounts Payable
2000
3
5
00
1000
3
5
17
Accounts Payable
2000
8
5
00
Cash
1000
8
5
00
22
Accounts Receivable
1020
5
4
0
0
00
Service Revenue
4000
5
4
0
0
00
Postage Expense
5070
4
0
Supplies Expense
5050
4
5
00
5100
1
5
00
3010
1
5
00
Cash
1000
1
1
5
00
6-19
UXILIARY PETTY CASH RECORD
Category of Payment
Sundry
Amount
Supplies Exp.
Postage Exp.
Payment
Receipts
Description
Voucher
No.
Date
201X
Assignment 2
CASH
ACCOUNT NO. 1000
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
30
Balance forward
√
9
0
9
0
00
5
2
7
0
0
14
5
9
0
00
7
9
0
0
13
6
9
0
00
16
3
5
13
6
5
5
00
17
8
5
13
5
7
0
00
PETTY CASH
ACCOUNT NO. 1010
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Oct.
2
3
0
0
3
0
0
00
ACCOUNTS RECEIVABLE
ACCOUNT NO. 1020
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
30
Balance forward
√
2
7
0
0
00
22
5
4
0
0
5
4
0
0
00
PREPAID RENT
ACCOUNT NO. 1025
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
30
Balance forward
√
5
0
0
00
Oct.
1
1
5
0
0
2
0
0
0
00
SUPPLIES
ACCOUNT NO. 1030
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
9
2
COMPUTER SHOP EQUIPMENT
ACCOUNT NO. 1080
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
3
6
0
ACCUMULATED DEPRECIATION, COMPUTER SHOP EQUIPMENT
ACCOUNT NO. 1081
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
0
5
OFFICE EQUIPMENT
ACCOUNT NO. 1090
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
1
0
0
ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT
ACCOUNT NO. 1091
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
5
ACCOUNTS PAYABLE
ACCOUNT NO. 2000
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
7
0
Oct.
3
5
3
5
8
5
5
0
T. FALCO, CAPITAL
ACCOUNT NO. 3000
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
16
1
T. FALCO, WITHDRAWALS
ACCOUNT NO. 3010
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
7
9
0
0
9
0
0
1
5
9
1
5
INCOME SUMMARY
ACCOUNT NO. 3020
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
SERVICE REVENUE
ACCOUNT NO. 4000
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
4
GJ3
4
4
0
0
GJ3
5
0
0
ADVERTISING EXPENSE
ACCOUNT NO. 5010
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
RENT EXPENSE
ACCOUNT NO. 5020
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
UTILITIES EXPENSE
ACCOUNT NO. 5030
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
PHONE EXPENSE
ACCOUNT NO. 5040
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
SUPPLIES EXPENSE
ACCOUNT NO. 5050
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
INSURANCE EXPENSE
ACCOUNT NO. 5060
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
POSTAGE EXPENSE
ACCOUNT NO. 5070
Date
201X
Explanation
Ref.
Debit
Credit
Debit
Credit
Post
Balance
DEPRECIATION EXPENSE, COMPUTER SHOP EQUIPMENT
ACCOUNT NO. 5080
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
DEPRECIATION EXPENSE, OFFICE EQUIPMENT
ACCOUNT NO. 5090
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
MISCELLANEOUS EXPENSE
ACCOUNT NO. 5100
Date
201X
Explanation
Ref.
Debit
Credit
Debit
Credit
Post
Balance
Assignment 3
SUAREZ COMPUTER CENTER
TRIAL BALANCE
OCTOBER 31, 201X
Cash
13
4
5
5
00
Petty Cash
Accounts Receivable
5
4
0
0
00
Prepaid Rent
2
0
0
0
00
Supplies
Computer Shop Equipment
3
Accum. Depr. C.S. Equip.
1
0
5
00
Office Equipment
1
5
0
0
00
Accum. Depr. Office Equip.
5
0
00
Accounts Payable
4
5
0
00
6
1
7
00
Service Revenue
10
0
0
00
Postage Exp.
4
0
00
Supplies Expense
Misc. Exp.
2
2
2
00
27
Assignment 4
BANK RECONCILIATION AS OF SEPTEMBER 30, 201X
Checkbook Balance
$9,090.00
Balance per Bank
$ 10,940.00
Add:
Add:
Subtotal
9,090.00
Subtotal
11,690.00
_______
Check No. 8107
2,100 2,600.00
Reconciled Balance
$ 9,090.00
Reconciled Balance
$ 9,090.00
Suarez Computer Center
Bank Reconciliation as of September 30, 201X
CHECKBOOK BALANCE
BALANCE PER BANK