Comp II WP Online 09-1

SALES JOURNAL
Page No. 6 COST OF SALE DR. INVENTORY CR.
INVOICE DATE NO. ACCOUNT DEBITED
POST REF
ACCTS. REC. DR. SALES CR.
1 2 3 4 5 6
1 2 3 4 5 6
PURCHASES JOURNAL
POST DATE ACCOUNT CREDITED REF OTHER (SUNDRY) ACCTS - DR. ACCOUNTS PAYABLE CR. STORE SUPPLIES DR.
Page No. 11 MERCH. INVENORY DR.
1 2 3 4 5 6 7 8
1 2 3 4 5 6 7 8
CASH RECEIPTS JOURNAL

Page No. 4 POST DATE 1 2 3 4 5 6 7 8 9 ACCOUNT CREDITED REF OTHER ACCTS - CR. SALES - CR ACCOUNTS REC. - CR.
COST/SOLD DR. INVENTORY CR.
SALES DISC. - DR.
CASH DR.
1 2 3 4 5 6 7 8 9
CASH PAYMENTS JOURNAL

CK. DATE NO. ACCOUNT DEBITED POST REF OTHER (SUNDRY) ACCTS - DR. ACCOUNTS PAYABLE DR.
Page No. MERCH. INVENTORY CR. CASH CR.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
JOURNAL
POST
Page No.
53
DATE 1 2 3 4 5 6 7 8 9 10 11 12 13 14
DESCRIPTION
REF
DEBIT
CREDIT
2 3 4 5 6 7 8 9 10 11 12 13 14
JOURNAL
DATE DESCRIPTION POST REF
Page No. 54 DEBIT CREDIT
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40
23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40
JOURNAL
POST
Page No.
53
DATE 1 2 3 4 5 6 7 8 9 10 11 12 13 14
DESCRIPTION
REF
DEBIT
CREDIT
2 3 4 5 6 7 8 9 10 11 12 13 14
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER (CUSTOMERS) Customer Name: Albert Co.

DATE TRANSACTION POST REF DEBIT CREDIT RUNNING BALANCE
11/20/08
SJ 5
5,800
5,800
Customer Name: Marie Co.

11/20/08
SJ 5
7,500
7,500
Customer Name: Cameron Co.

11/15/08
SJ 5
8,700
8,700
Customer Name: McKenzie Co.

DATE TRANSACTION
POST REF SJ 5
DEBIT
CREDIT
RUNNING BALANCE
11/27/08
11,750
11,750
Customer Name: Randall Co.

DATE TRANSACTION
POST REF SJ 5
DEBIT
CREDIT
RUNNING BALANCE
11/16/08
470
470
ACCOUNTS PAYABLE SUBSIDIARY LEDGER (VENDERS) Vendor Name: Prince Co.

DATE TRANSACTION
POST REF PJ 10
DEBIT
CREDIT
RUNNING BALANCE
11/26/08
9,700
9,700
Vendor Name: Joseph Co.

DATE TRANSACTION
POST REF PJ 10
DEBIT
CREDIT
RUNNING BALANCE
11/16/08
6,100
6,100
Vendor Name: Elisha Co.

DATE TRANSACTION
POST REF PJ 10
DEBIT
CREDIT
RUNNING BALANCE
11/29/08
5,650
5,650
Vendor Name: Matt Co.

DATE TRANSACTION
POST REF
DEBIT
CREDIT
RUNNING BALANCE
Vendor Name:
DATE TRANSACTION
POST REF
DEBIT
CREDIT
RUNNING BALANCE
Schedule of Accounts Receivable
Total Accounts Receivable
Schedule of Accounts Payable
Total Accounts Payable
GENERAL LEDGER
Cash
DATE ITEM
ACCOUNT NO.
110
POST REF
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Accounts Receivable
DATE ITEM
ACCOUNT NO.
112
POST REF
DEBIT
CREDIT
Merchandise Inventory
DATE ITEM
ACCOUNT NO.
115
POST REF
DEBIT
CREDIT
Prepaid Insurance
DATE ITEM
ACCOUNT NO.
116
POST REF
DEBIT
CREDIT
Store Supplies
DATE ITEM
ACCOUNT NO.
117
POST REF
DEBIT
CREDIT
GENERAL LEDGER
Store Equipment
DATE ITEM
ACCOUNT NO.
123
POST REF
DEBIT
CREDIT
Accumulated Depreciation-Store Equipment

DATE ITEM
ACCOUNT NO. DEBIT CREDIT
124
POST REF
Accounts Payable
DATE ITEM
ACCOUNT NO.
210
POST REF
DEBIT
CREDIT
Salaries Payable
DATE ITEM
ACCOUNT NO.
211
POST REF
DEBIT
CREDIT
Note Payable
DATE ITEM
ACCOUNT NO.
220
POST REF
DEBIT
CREDIT
GENERAL LEDGER
P. Williams, Capital
DATE ITEM
ACCOUNT NO.
310
POST REF
DEBIT
CREDIT
P. Williams, Drawing
DATE ITEM
ACCOUNT NO.
311
POST REF
DEBIT
CREDIT
Income Summary
DATE ITEM
ACCOUNT NO.
312
POST REF
DEBIT
CREDIT
Sales
DATE ITEM
ACCOUNT NO.
410
POST REF
DEBIT
CREDIT
Sales Returns and Allowances

DATE ITEM
ACCOUNT NO.
411
POST REF
DEBIT
CREDIT
GENERAL LEDGER
Sales Discounts
DATE ITEM
ACCOUNT NO.
412
POST REF
DEBIT
CREDIT
Cost of Merchandise Sold

DATE ITEM
ACCOUNT NO.
510
POST REF
DEBIT
CREDIT
Sales Salaries Expense

DATE ITEM
ACCOUNT NO.
520
POST REF
DEBIT
CREDIT
Advertising Expense
DATE ITEM
ACCOUNT NO.
521
POST REF
DEBIT
CREDIT
Depreciation Expense
DATE ITEM
ACCOUNT NO.
522
POST REF
DEBIT
CREDIT
GENERAL LEDGER
Store Supplies Expense

DATE ITEM
ACCOUNT NO.
523
POST REF
DEBIT
CREDIT
Miscellaneous Selling Expense

DATE ITEM
ACCOUNT NO.
529
POST REF
DEBIT
CREDIT
Office Salaries Expense

DATE ITEM
ACCOUNT NO.
530
POST REF
DEBIT
CREDIT
Rent Expense
DATE ITEM
ACCOUNT NO.
531
POST REF
DEBIT
CREDIT
Insurance Expense
DATE ITEM
ACCOUNT NO.
532
POST REF
DEBIT
CREDIT
GENERAL LEDGER
Miscellaneous Administrative Expense

DATE ITEM
ACCOUNT NO. DEBIT CREDIT
539
POST REF
Interest Expense
DATE ITEM
ACCOUNT NO.
550
POST REF
DEBIT
CREDIT
Worksheet
Unadjusted Account Title 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 27 26 28 29 30 27 Trial Balance Dr. Cr. Adjustments Dr. Cr. Dr. Adjusted Trial Balance Cr. Dr. Income Statement Cr. Equity Statement and Balance Sheet Dr. Cr.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 27 26 28 29 30 27
Income Statement
Statement of Owner's Equity
Balance Sheet
Post-Closing Trial Balance
ACCOUNT TITLE
DEBIT
CREDIT

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SALES JOURNAL

Page No. 6 COST OF SALE DR. INVENTORY CR.

INVOICE DATE NO. ACCOUNT DEBITED

ACCTS. REC. DR. SALES CR.

Page No. 11 MERCH. INVENORY DR.

CASH RECEIPTS JOURNAL

SALES DISC. - DR.

CASH PAYMENTS JOURNAL

Page No. MERCH. INVENTORY CR. CASH CR.

Page No. 54 DEBIT CREDIT

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER (CUSTOMERS) Customer Name: Albert Co.

Customer Name: Marie Co.

Customer Name: Cameron Co.

Customer Name: McKenzie Co.

Customer Name: Randall Co.

ACCOUNTS PAYABLE SUBSIDIARY LEDGER (VENDERS) 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

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

Accumulated Depreciation-Store Equipment

ACCOUNT NO. DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

Sales Returns and Allowances

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

Cost of Merchandise Sold

BALANCE DEBIT CREDIT

Sales Salaries Expense

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

Store Supplies Expense

BALANCE DEBIT CREDIT

Miscellaneous Selling Expense

BALANCE DEBIT CREDIT

Office Salaries Expense

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

Miscellaneous Administrative Expense

ACCOUNT NO. DEBIT CREDIT

BALANCE DEBIT CREDIT

BALANCE DEBIT CREDIT

Statement of Owner's Equity

Post-Closing Trial Balance

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