Trans # Type Date Num Adj Name Memo Account Debit Credit
48 Invoice 01/02/2018 1
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sher, Benjamin VOID: 1200 ꞏ Accounts Receivable 0.00
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sher, Benjamin
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fter Ski Boots and Shoes 4011 ꞏ Clothing & Accessory Sales 0.00
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sher, Benjamin
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fter Ski Boots and Shoes 1120 ꞏ Inventory Asset 0.00
Medina, Diego Dr. Ski Bindings 4012 ꞏ Equipment Sales 175.00
Medina, Diego Dr. Ski Bindings 1120 ꞏ Inventory Asset 75.00
Medina, Diego Dr. Ski Bindings 5000 ꞏ Cost of Goods Sold 75.00
State Board of Equalization CA Sales Tax 2200 ꞏ Sales Tax Payable 74.00
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
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 2018
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Trans # Type Date Num Adj Name Memo Account Debit Credit
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
55 Invoice 01/04/2018 6
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sher, Benjamin 1200 ꞏ Accounts Receivable 852.11
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sher, Benjamin Snow Skis 4012 ꞏ Equipment Sales 599.00
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sher, Benjamin Snow Skis 1120 ꞏ Inventory Asset 100.00
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sher, Benjamin Snow Skis 5000 ꞏ Cost of Goods Sold 100.00
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sher, Benjamin Ski Bindings 4012 ꞏ Equipment Sales 179.00
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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
1,375.00 1,375.00
Your Name’s Sierra Sports
Journal
January 2018
Trans # Type Date Num Adj Name Memo Account Debit Credit
59 Inventory Adjust 01/08/2018 Helmets Opening balance 3100 ꞏ Your Last 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,… 4011 ꞏ Clothing & Accessory Sales 49.95
Waters, Angie Sunglasses, Ski Wax, Sunscreen, Ski Holders,… 1120 ꞏ Inventory Asset 3.66
Waters, Angie Sunglasses, Ski Wax, Sunscreen, Ski Holders,… 5000 ꞏ Cost of Goods Sold 3.66
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Cash Custome
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Sunglasses, Ski Wax, Sunscreen, Ski Holders,… 1120 ꞏ Inventory Asset 3.66
Cash Custome
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Sunglasses, Ski Wax, Sunscreen, Ski Holders,… 5000 ꞏ Cost of Goods Sold 3.66
Cash Custome
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Sunglasses, Ski Wax, Sunscreen, Ski Holders,… 4011 ꞏ Clothing & Accessory Sales 2.99
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Your Name’s Sierra Sports
Journal
January 2018
Trans # Type Date Num Adj Name Memo Account Debit Credit
65 Sales Receipt 01/11/2018 3 Cash Custome
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12000 ꞏ Undeposited Funds 34.54
Cash Custome
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Ski and Snowboard Socks 4011 ꞏ Clothing & Accessory Sales 31.98
Cash Custome
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Ski and Snowboard Socks 1120 ꞏ Inventory Asset 6.00
Cash Custome
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Parkas and Jackets 4011 ꞏ Clothing & Accessory Sales 249.95
Cash Custome
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Parkas and Jackets 1120 ꞏ Inventory Asset 58.33
Cash Custome
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Parkas and Jackets 5000 ꞏ Cost of Goods Sold 58.33
Cash Custome
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Ski Pants 4011 ꞏ Clothing & Accessory Sales 129.95
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69 Sales Receipt 01/12/2018 7 Cash Custome
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12000 ꞏ Undeposited Funds 97.15
Cash Custome
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Gloves 4011 ꞏ Clothing & Accessory Sales 89.95
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Your Name’s Sierra Sports
Journal
January 2018
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Trans # Type Date Num Adj 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
1,035.22 1,035.22
Mountain Schools Includes Early Payment Discount 4050 ꞏ Sales Discounts 41.60
2,080.08 2,080.08
75 Payment 01/13/2018 152
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sher, Benjamin Includes Early Payment Discount 12000 ꞏ Undeposited Funds 916.84
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sher, Benjamin Includes Early Payment Discount 1200 ꞏ Accounts Receivable 916.84
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78 Payment 01/14/2018 Grant, Helen 12000 ꞏ Undeposited Funds 408.48
Grant, Helen 1200 ꞏ Accounts Receivable 408.48
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Your Name’s Sierra Sports
Journal
January 2018
Trans # Type Date Num Adj Name Memo Account Debit Credit
Mountain Schools Includes Early Payment Discount 12000 ꞏ Undeposited Funds 2,038.48
Green, Lila Partial Payment 12000 ꞏ Undeposited Funds 500.00
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
10.00 10.00
84 Credit Memo 01/15/2018 12 Medina, Diego Dr. 1200 ꞏ Accounts Receivable 81.00
Medina, Diego Dr. Ski Poles 4012 ꞏ Equipment Sales 75.00
Medina, Diego Dr. Ski Poles 1120 ꞏ Inventory Asset 30.00
Medina, Diego Dr. Ski Poles 5000 ꞏ Cost of Goods Sold 30.00
State Board of Equalization CA Sales Tax 2200 ꞏ Sales Tax Payable 6.00
111.00 111.00
92 Bill 01/18/2018 Sports Clothes, Inc. 2000 ꞏ Accounts Payable 300.00
Sports Clothes, Inc. Gloves 1120 ꞏ Inventory Asset 300.00
300.00 300.00
Your Name’s Sierra Sports
Journal
January 2018
Trans # Type Date Num Adj Name Memo Account Debit Credit
94 Credit Card Charge 01/21/2018 Mountain Office Supply Purchase Pape
2100 ꞏ Visa 21.98
Mountain Office Supply Purchase Pape
1311 ꞏ Office Supplies 21.98
21.98 21.98
97 Bill 01/25/2018 3510-1023 Sierra Power Co. 2000 ꞏ Accounts Payable 359.00
Sierra Power Co. 6391 ꞏ Gas and Electric 359.00
359.00 359.00
100 Bill 01/25/2018 7164 Mammoth Rentals 2000 ꞏ Accounts Payable 950.00
Mammoth Rentals 6300 ꞏ Rent 950.00
Sports Clothes, Inc. 2000 ꞏ Accounts Payable 294.00
Sports Clothes, Inc. 2000 ꞏ Accounts Payable 6.00
Sports Clothes, Inc. 5200 ꞏ Merchandise Discounts 6.00
Your Name’s Sierra Sports
Journal
January 2018
Trans # Type Date Num Adj Name Memo Account Debit Credit
105 Bill Pmt -CCard 01/25/2018 Sports Accessories Opening balance 2100 ꞏ Visa 350.00
Sports Accessories Opening balance 2000 ꞏ Accounts Payable 350.00
350.00 350.00
106 Sales Tax Payment 01/25/2018 5 State Board of Equalization 1100 ꞏ Checking 701.77
109 General Journal 01/31/2018 *
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djusting Entry, Sales Supplies 6471 ꞏ Sales 175.00
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djusting Entry, Sales Supplies 1312 ꞏ Sales Supplies 175.00
175.00 175.00
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113 Check 01/31/2018 Transfe
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Old Mammoth Bank Office Equipment Loan, Payment 1100 ꞏ Checking 63.75
Old Mammoth Bank Office Equipment Loan, Interest 6212 ꞏ Loan Interest 53.42
Old Mammoth Bank Office Equipment Loan, Principal 2510 ꞏ Office Equipment Loan 10.33
63.75 63.75
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Your Name’s Sierra Sports
Journal
January 2018
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Trans # Type Date Num Adj Name Memo Account Debit Credit
116 Deposit 01/31/2018 Interest 1100 ꞏ Checking 54.05
Interest 7010 ꞏ Interest Income 54.05
54.05 54.05
118 Check 01/31/2018 8 Old Mammoth Bank January Visa Payment 1100 ꞏ Checking 1,221.98
Old Mammoth Bank January Visa Payment 2100 ꞏ Visa 1,221.98
1,221.98 1,221.98
120 General Journal 01/31/2018 Transfer Net Income into Capital 3000 ꞏ Owners’ Equity 2,750.75
Transfer Net Income into Capital 3110 ꞏ First and Last Name, Capital 1,375.38
Transfer Net Income into Capital 3120 ꞏ Larry Muir, Capital 1,375.37
Your Name’s Sierra Sports
Journal
January 2018