Name Date Class
9-2, 9-3, 9-4, and 9-5 APPLICATION PROBLEMS (continued)
ACCOUNT Purchases Discount ACCOUNT NO. 5120
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Sept. 1 Balance ✔1 4 8 7 17
ACCOUNT Cash Short and Over ACCOUNT NO. 6110
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Sept. 1 Balance ✔2 2 04
ACCOUNT Miscellaneous Expense ACCOUNT NO. 6135
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Sept. 1 Balance ✔8 6 4 9 31
30 CP9 1 1 9 46 1 6 0 6 63
30 CP9 0 12 2 2 16
30 CP9 2 6 50 8 6 7 5 81
9-5
9-5
9-5
9-2, 9-3, 9-4, and 9-5 APPLICATION PROBLEMS (concluded)
PETTY CASH REPORT
Date: Custodian:
Explanation
Reconciliation
Replenish
Amount
Fund Total
Payments:
Eddie Henderson
September 30, 20–
Advertising
Miscellaneous
200.00
Supplies—Store
Supplies—Office
60.00
26.50
35.00
23.24
4.
Electronic Source
Schedule of Accounts Payable
September 30, 20–
Atlanta Systems 3 5 4 1 48
Henson Audio 9 8 0 00
Lester Corporation 1 3 1 8 00
Name Date Class
9-M MASTERY PROBLEM (LO6, 7, 8, 10), p. 279
Journalizing purchases, cash payments, and other transactions
1., 2., 3.
PURCHASES JOURNAL PAGE
DATE ACCOUNT CREDITED PURCH.
NO.
POST.
REF.
PURCHASES DR.
ACCTS. PAY. CR.
1 1
2 2
3 3
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
7
20–
July 2Rackley Industries 184 240 2 9 5 0 00
6 Kelsay Parts 185 230 3 5 6 0 00
220 • Working Papers
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
9-M MASTERY PROBLEM (continued)
CASH PAYMENTS JOURNAL PAGE
12345
DATE ACCOUNT TITLE CK.
NO.
POST.
REF.
GENERAL ACCOUNTS
PAYABLE
DEBIT
PURCHASES
DISCOUNT
CREDIT
CASH
CREDIT
DEBIT CREDIT
1 1
2 2
3 3
7 7
8 8
9 9
10 10
11 11
12 12
19 19
20 20
21 21
22 22
1., 4., 5.
TE
20–
July 3Helms Supply 318 220 1 2 8 0 00 2 5 60 1 2 5 4 40
7 Advertising Expense 319 6105 8 0 0 00 8 0 0 00
8 Kelsay Parts 320 230 3 9 4 0 00 7 8 80 3 8 6 1 20
14 Purchases 324 5110 1 3 9 2 00 1 3 9 2 00
15 Kelsay Parts 325 230 3 5 6 0 00 7 1 20 3 4 8 8 80
18 Purchases 326 5110 6 1 5 00 6 1 5 00
20 Delmar, Inc. 327 210 2 2 9 0 00 2 2 9 0 00
23 Utilities Expense 328 6170 9 2 0 00 9 2 0 00
28 Credit Card Fee Expense M88 6115 1 2 1 00 1 2 1 00
7
23148_ch09_hr_197-238.indd 220 1/18/18 1:19 AM
Name Date Class
9-M MASTERY PROBLEM (continued)
1.
VENDOR Delmar, Inc. VENDOR NO. 210
DATE ITEM POST.
REF. DEBIT CREDIT CREDIT
BALANCE
20–
July 1 Balance ✔3 0 4 9 00
VENDOR Kelsay Parts VENDOR NO. 230
DATE ITEM POST.
REF. DEBIT CREDIT CREDIT
BALANCE
20–
July 1 Balance ✔3 9 4 0 00
15 P7 2 4 8 0 00 5 5 2 9 00
20 CP7 2 2 9 0 00 3 2 3 9 00
6P7 3 5 6 0 00 7 5 0 0 00
8CP7 3 9 4 0 00 3 5 6 0 00
15 CP7 3 5 6 0 00
9-M MASTERY PROBLEM (continued)
1., 3., 5.
ACCOUNT Cash ACCOUNT NO. 1110
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
July 1 Balance ✔18 4 9 9 17
ACCOUNT Supplies—Store ACCOUNT NO. 1150
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
July 1 Balance ✔4 1 8 4 17
ACCOUNT Purchases ACCOUNT NO. 5110
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
July 1 Balance ✔294 1 8 4 14
31 CP7 17 5 3 5 42 9 6 3 75
13 CP7 3 1 5 00 4 4 9 9 17
31 CP7 6 7 30 4 5 6 6 47
14 CP7 1 3 9 2 00 295 5 7 6 14
18 CP7 6 1 5 00 296 1 9 1 14
31 P7 11 4 2 5 00 307 6 1 6 14
Name Date Class
9-M MASTERY PROBLEM (continued)
ACCOUNT Purchases Discount ACCOUNT NO. 5120
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
July 1 Balance ✔3 1 4 8 14
ACCOUNT Cash Short and Over ACCOUNT NO. 6110
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
July 1 Balance ✔3 4 18
ACCOUNT Miscellaneous Expense ACCOUNT NO. 6135
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
July 1 Balance ✔14 0 8 8 63
31 CP7 1 7 5 60 3 3 2 3 74
31 CP7 1 23 3 5 41
31 CP7 2 3 89 14 1 1 2 52
9-M MASTERY PROBLEM (concluded)
6.
PETTY CASH REPORT
Date: Custodian:
Explanation
Reconciliation
Replenish
Amount
Fund Total
Payments:
Sean Williams
July 31, 20–
Supplies—Office
Supplies—Store
200.00
Miscellaneous
45.60
67.30
23.89
Denmar Automotive
Schedule of Accounts Payable
July 31, 20–
Delmar, Inc. 3 2 3 9 00
Helms Supply 1 4 5 0 00
Name Date Class
9-S SOURCE DOCUMENTS PROBLEM (LO6, 8), p. 280
Journalizing purchases, cash payments, and other transactions from source documents
Coastal Sailing, Inc. INVOICE REC’D 10/04/ – – P324
1423 Commerical Road
Bell City, LA 70630
TO: Messler Sailing
142 River Street
Naperville, IL 60540
DATE:
INV. NO.
TERMS:
ACCT. NO.
QUANTITY CAT. NO. DESCRIPTION UNIT PRICE TOTAL
TOTAL
Northern Sail Company INVOICE REC’D 10/20/ – – P326
253 Beach Blvd.
Boston, MA 02169
TO: Messler Sailing
142 River Street
Naperville, IL 60540
DATE:
INV. NO.
TERMS:
ACCT. NO.
QUANTITY CAT. NO. DESCRIPTION UNIT PRICE TOTAL
TOTAL
9/30/ – –
6234
30 days
2450
25 4323 jib sheet $ 45.00 $ 1,125.00
20 4233 jib halyard 165.00 3,300.00
$ 4,425.00
10/18/ – –
895
30 days
1820
2 B-23 Viking-16 mainsail $ 1,599.00 $ 3,198.00
4 B-44 Sunset-13 mainsail 459.00 1,836.00
$ 5,034.00
9-S SOURCE DOCUMENTS PROBLEM (continued)
NO. 621 $
Date: 20
To:
For:
BALANCE BROUGHT FORWARD
AMOUNT DEPOSITED
SUBTOTAL Date
OTHER:
SUBTOTAL
AMOUNT THIS CHECK
BALANCE CARRIED FORWARD
NO. 623 $
Date: 20
To:
For:
BALANCE BROUGHT FORWARD
AMOUNT DEPOSITED
SUBTOTAL Date
OTHER:
SUBTOTAL
AMOUNT THIS CHECK
BALANCE CARRIED FORWARD
12,485 25
12,485 25
12,485 25
1,725 00
10,760 25
11,355 50
11,355 50
11,355 50
321 15
11,034 35
1,725.00
321.15
October 4
October 15
Seaside Manufacturing
Northern Electric
On account
Utilities
– –
– –
Name Date Class
9-S SOURCE DOCUMENTS PROBLEM (continued)
NO. 625 $
Date: 20
To:
For:
NO. 626 $
Date: 20
To:
For:
BALANCE BROUGHT FORWARD
AMOUNT DEPOSITED 10 21 20 – –
SUBTOTAL Date
NO. 628 $
Date: 20
To:
For:
BALANCE BROUGHT FORWARD
AMOUNT DEPOSITED 10 18 20 – –
SUBTOTAL Date
NO. 627 $
Date: 20
To:
For:
6,757 05
1,421 08
8,178 13
3,529 13
648 22
4,177 35
2,560.00
224.00 112.94
4,425.00
October 20
October 22 October 31
October 29
WRRX Radio
Michigan Sail Co. Mary Donovan, Petty Cash
Coastal Sailing, Inc.
Advertising
Purchases Petty cash
On account
– –
– – – –
– –