copy of acct proj working papers ol f20121
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SALES JOURNAL Page No. 6
INVOICE POST ACCTS. REC. DR.
DATE NO. ACCOUNT DEBITED REF SALES CR. INVENTORY CR.
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COST OF SALE DR.
CASH RECEIPTS JOURNALPage No. 4
POST OTHER ACCOUNTS COST/SOLD DR. SALES CASH
DATE ACCOUNT CREDITED REF ACCTS - CR. SALES - CR REC. - CR. INVENTORY CR. DISC. - DR. DR.
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PURCHASES JOURNAL Page No. 11
POST OTHER ACCOUNTS STORE MERCH.
DATE ACCOUNT CREDITED REF (SUNDRY) PAYABLE SUPPLIES INVENORY
ACCTS - DR. CR. DR. DR.
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CASH PAYMENTS JOURNAL Page No. 8
CK. POST OTHER ACCOUNTS MERCH.
DATE NO. ACCOUNT DEBITED REF (SUNDRY) PAYABLE INVENTORY CASH
ACCTS - DR. DR. CR. CR.
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JOURNAL Page No. 53
POST
DATE DESCRIPTION REF DEBIT CREDIT
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JOURNAL Page No. 54
POST
DATE DESCRIPTION REF DEBIT CREDIT
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Inventory Control Sheet900 watt microwave:
Purchases Cost of Goods Sold (Sales) INVENTORYDate Units cost per unit Amount Units cost per unit Amount Units cost per unit Amount
11/30/12 4 $79 $316
1000 watt microwave:
Purchases Cost of Goods Sold (Sales) INVENTORYDate Units cost per unit Amount Units cost per unit Amount Units cost per unit Amount
11/30/12 3 $119 $357
1200 watt microwave:
Purchases Cost of Goods Sold (Sales) INVENTORYDate Units cost per unit Amount Units cost per unit Amount Units cost per unit Amount
11/30/12 7 $239 $1,673
Ending Inventory Value:
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER (CUSTOMERS)
POST RUNNINGDATE TRANSACTION REF DEBIT CREDIT BALANCE
11/20/12 SJ 5 3,388 3,388
POST RUNNINGDATE TRANSACTION REF DEBIT CREDIT BALANCE
11/20/12 SJ 5 598 598
POST RUNNINGDATE TRANSACTION REF DEBIT CREDIT BALANCE
11/15/12 SJ 5 796 796
POST RUNNINGDATE TRANSACTION REF DEBIT CREDIT BALANCE
11/27/12 SJ 5 1,396 1,396
POST RUNNINGDATE TRANSACTION REF DEBIT CREDIT BALANCE
Customer Name: Albert Co.
Customer Name: Marie Co.
Customer Name: Cameron Co.
Customer Name: McKenzie Co.
Customer Name: Briana Co.
ACCOUNTS PAYABLE SUBSIDIARY LEDGER (VENDERS)
POST RUNNINGDATE TRANSACTION REF DEBIT CREDIT BALANCE
11/26/12 P 10 398 398
POST RUNNINGDATE TRANSACTION REF DEBIT CREDIT BALANCE
11/16/12 P 10 596 596
POST RUNNINGDATE TRANSACTION REF DEBIT CREDIT BALANCE
11/29/12 P 10 795 795
POST RUNNINGDATE TRANSACTION REF DEBIT CREDIT BALANCE
11/28/12 P 10 1,497 1,497
Vendor Name:
POST RUNNINGDATE TRANSACTION REF DEBIT CREDIT BALANCE
Vendor Name: Prince Co.
Vendor Name: Joseph Co.
Vendor Name: Elisha Co.
Vendor Name: Matt Co.
Schedule of Accounts Receivable
Total Accounts Receivable
Schedule of Accounts Payable
Total Accounts Payable
GENERAL LEDGER
Balance Sheet Accounts
Cash ACCOUNT NO. 110
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Accounts Receivable ACCOUNT NO. 112
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Allowance for Doubtful Accounts ACCOUNT NO. 113
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Merchandise Inventory ACCOUNT NO. 115
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
BALANCE
BALANCE
BALANCE
BALANCE
Prepaid Insurance ACCOUNT NO. 116
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Store Supplies ACCOUNT NO. 117
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Store Equipment ACCOUNT NO. 123
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Accumulated Depreciation-Store Equipment ACCOUNT NO. 124
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Accounts Payable ACCOUNT NO. 210
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
BALANCE
BALANCE
BALANCE
BALANCE
BALANCE
Salaries Payable ACCOUNT NO. 211
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Interest Payable ACCOUNT NO. 218
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Note Payable ACCOUNT NO. 220
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Randiddle, Capital ACCOUNT NO. 310
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Randiddle, Withdrawals ACCOUNT NO. 311
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Income Summary ACCOUNT NO. 312
POST
BALANCE
BALANCE
BALANCE
BALANCE
BALANCE
BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
GENERAL LEDGER
Income Statement Accounts
Sales ACCOUNT NO. 410
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Sales Returns and Allowances ACCOUNT NO. 411
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Sales Discounts ACCOUNT NO. 412
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Cost of Goods Sold ACCOUNT NO. 510
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
BALANCE
BALANCE
BALANCE
BALANCE
Sales Salaries Expense ACCOUNT NO. 520
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Advertising Expense ACCOUNT NO. 521
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Depreciation Expense ACCOUNT NO. 522
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Store Supplies Expense ACCOUNT NO. 523
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Miscellaneous Selling Expense ACCOUNT NO. 529
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
BALANCE
BALANCE
BALANCE
BALANCE
BALANCE
Office Salaries Expense ACCOUNT NO. 530
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Rent Expense ACCOUNT NO. 531
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Insurance Expense ACCOUNT NO. 532
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Bad Debt Expense ACCOUNT NO. 533
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
BALANCE
BALANCE
BALANCE
BALANCE
Miscellaneous Administrative Expense ACCOUNT NO. 539
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Interest Expense ACCOUNT NO. 550
POSTDATE ITEM REF DEBIT CREDIT DEBIT CREDIT
BALANCE
BALANCE
Worksheet
Unadjusted Adjusted Income Equity Statement
Account Title Trial Balance Adjustments Trial Balance Statement and Balance Sheet
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
1 Cash 1
2 Accounts Receivable 2
3 Allow for Doubtful Accts 3
4 Merchandise Inventory 4
5 Prepaid Insurance 5
6 Store Supplies 6
7 Store Equipment 7
8 Accm. Deprec-Store Eq. 8
9 Accounts Payable 9
10 Salaries Payable 10
11 Interest Payable 11
12 Note Payable (Due 2017) 12
13 Randiddle, Capital 13
14 Randiddle, Withdrawals 14
15 Sales 15
16 Sales Returns & Allow. 16
17 Sales Discounts 17
18 Cost of Goods Sold 18
19 Sales Salaries Exp. 19
20 Advertising Exp. 20
21 Depreciation Exp. 21
22 Store Supplies Exp. 22
23 Misc. Selling Exp. 23
24 Office Salaries Exp. 24
25 Rent Exp. 25
27 Insurance Exp. 27
26 Bad Debt Exp. 26
28 Misc. Administrative Exp. 28
29 Interest Expense 29
30 30
27 27
28 28
29 29
Income Statement
Statement of Owner's Equity
Balance Sheet
Post-Closing Trial Balance
ACCOUNT TITLE DEBIT CREDIT