amphibian sounds

Workbook contents Worksheet Cell Address

Sales Journal Sales Journal A1

Purchases Journal Purchses Journal A1
Cash Receipts Journal Cash Receipts A1
Cash Payments Journal Cash Payments A1
General Journal -- reversing and transaction entries General Journal A1
General Journal -- adjusting entries General Journal A59
General Journal -- closing entries General Journal A117
Accounts Receivable Subsidiary Ledger
Crazy Rhythms Accounts Receivable Sub Ledger A2
Jim's Music Accounts Receivable Sub Ledger A16
CD-Rama Accounts Receivable Sub Ledger A30
Sound Waves Accounts Receivable Sub Ledger A43
Golden Disc Accounts Receivable Sub Ledger A56
Jazz Mania Accounts Receivable Sub Ledger A70
Ron's Music Bar Accounts Receivable Sub Ledger A84
Hevinson Record Bar Accounts Receivable Sub Ledger A98
Accounts Payable Subsidiary Ledger Accounts Payable Sub Ledger
Music Warehouse Accounts Payable Sub Ledger A2
Sound Source Accounts Payable Sub Ledger A16
Digital CD Studio Accounts Payable Sub Ledger A30
Wayside Music Accounts Payable Sub Ledger A50
Office Supplies Ltd Accounts Payable Sub Ledger A64
Modern Music Centre Accounts Payable Sub Ledger A78
General Ledger
Cash at bank General Ledger A2
Accounts receivable General Ledger A13
Allowance for bad and doubtful debts General Ledger A24
Inventory General Ledger A35
Office Supplies General Ledger A47
Prepaid insurance General Ledger A58
Prepaid advertising General Ledger A69
Store furniture and fittings General Ledger A80
Accumulated depreciation -- store furniture and fittings General Ledger A91
 Office furniture and equipment General Ledger A102
Accumulated depreciation -- office furniture and equipment General ledger A113
Accounts payable General Ledger A124
Salaries payable General Ledger A135
Telephone payable General Ledger A146
Electricity payable General Ledger A157
Interest payable General Ledger A169
Bank loan General Ledger A180
Z.Sutherland, capital General Ledger A191
Z.Sutherland, drawings General Ledger A202
Profit and Loss summary General Ledger A216
Sales revenue General Ledger A227
Sales returns General Ledger A238
Purchases discount General Ledger A249
Purchases General Ledger A263
Purchases returns General Ledger A274
Freight in General Ledger A285
Freight out General Ledger A296
Sales discount General Ledger A308
Advertising expense General Ledger A319
Miscellaneous selling expense General Ledger A330
Depreciation expense -- store furniture and fittings General Ledger A341
Depreciation expense -- office furniture and equipment General Ledger A352
Rent expense General Ledger A363
Salaries expense General Ledger A374
Office supplies expense General Ledger A385
Telephone expense General Ledger A397
Electricity expense General Ledger A408
Insurance expense General Ledger A419
Interest expense General Ledger A430
Bank charges General Ledger A441
Bad and doubtful debts expense General Ledger A452
Schedules of subsidiary ledger balances
Schedule of accounts receivable Sched. Of Subsid'y Ledger Balance A3
Schedule of accounts payable Sched. Of Subsid'y Ledger Balance A17
Bank reconciliation statement Bank Reconciliation Statement A1
Worksheet for month ended 31 January 20x2 Worksheet A1
Profit and Loss Statement for month ended 31 January 20x2 Financial Statements A2
Balance Sheet as at 31 January 20x2 Financial Statements A48
Post-closing Trial Balance for 31 January 20x2 Financial Statements A98
 SALES JOURNAL
Date Customer Posting Invoice
20x2 Ref. No.
Jan.
Amount
 PURCHASES JOURNAL
Date Supplier Posting Terms
20x2 Ref.
Jan.
Amount
 CASH RECEIPTS JOURNAL

Date Particulars Posting Cash Accounts Sales Cash

20x2 Ref. at Bank Receivable Discount Sales
Debit Credit Debit Credit
Jan.
 Sundry
Accounts
Credit
 CASH PAYMENTS JOURNAL
Date Particulars Cheque Posting Cash Accounts Purchases Cash
20x2 No. Ref. at Bank Payable Discount Purchases
Credit Debit Credit Debit
Jan.
Salaries Sundry
Accounts
Debit Debit
 GENERAL JOURNAL
Date Particulars Posting Debit
Ref.
20x2 Reversing and Transaction Entries
Jan.
 GENERAL JOURNAL (continued)
Date Particulars Posting Debit
Ref.
20x2 Adjusting Entries
Jan.
 GENERAL JOURNAL (continued)
Date Particulars Posting Debit
Ref.
20x2 Closing Entries
Jan.
Credit
Credit
Credit
 Accounts Receivable Subsidiary Ledger
Crazy Rhythms Account No. 1020-1
Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Jim's Music Account No. 1020-2

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

CD-Rama Account No. 1020-3

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Sound Waves Account No. 1020-4

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance
 Accounts Receivable Subsidiary Ledger
Golden Disc Account No. 1020-5
Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Jazz Mania Account No. 1020-6

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance
 Accounts Receivable Subsidiary Ledger
Ron's Music Bar Account No. 1020-7
Date Particulars Post Debit Credit
20x2 Ref.

Hevinson Record Bar Account No. 1020-8

Date Particulars Post Debit Credit
20x2 Ref.
Account No. 1020-1
Balance

$6,750

Account No. 1020-2

Balance

$1,800

Account No. 1020-3

Balance

$1,325

Account No. 1020-4

Balance

$3,750
Account No. 1020-5
Balance

$3,100

Account No. 1020-6

Balance

$1,635
Account No. 1020-7
Balance

Account No. 1020-8

Balance
 ACCOUNTS PAYABLE SUBSIDIARY LEDGER
Music Warehouse Account No. 2010-1
Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Sound Source Account No. 2010-2

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Digital CD Studio Account No, 2010-3

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance
 ACCOUNTS PAYABLE SUBSIDIARY LEDGER
Wayside Music Account No. 2010-4
Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Office Supplies Ltd Account No. 2010-5

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Modern Music Centre Account No. 2010-6

Date Particulars Post Debit Credit
20x2 Ref.
Account No. 2010-1
Balance

$9,450

Account No. 2010-2

Balance

$10,475

Account No, 2010-3

Balance

$2,500
Account No. 2010-4
Balance

$9,000

Account No. 2010-5

Balance

$1,850

Account No. 2010-6

Balance
 GENERAL LEDGER
Cash At Bank Account No. 1010
Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Accounts Receivable Account No. 1020

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Allowance for Bad and Doubtful Debts Account No. 1021

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Inventory Account No. 1030

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance
 Office Supplies Account No. 1040
Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Prepaid Insurance Account No. 1050

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Prepaid Advertising Account No. 1060

Date Particulars Post Debit Credit
20x2 Ref.

Store Furniture and Fittings Account No. 1110

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance
 Accumulated Depreciation -- Store Furniture and Fittings Account No. 1111
Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

OffIce Furniture and Equipment Account No. 1120

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Accumulated Depreciation -- Office Furniture and Equipment Account No. 1121

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Accounts Payable Account No. 2010

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance
 Salaries Payable
Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Telephone Payable Account No. 2030

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Electricity Payable Account No. 2040

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Interest Payable Account No. 2050

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance
 Bank Loan Account No. 2110
Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Z.Sutherland, Capital Account No. 3010

Date Particulars Post Debit Credit
20x2 Ref.
Jan. 1 Balance

Z.Sutherland, Drawings Account No. 3020

Date Particulars Post Debit Credit
20x2 Ref.

Profit and Loss Summary Account No. 3030

Date Particulars Post Debit Credit
20x2 Ref.
 Sales Revenue Account No. 3110
Date Particulars Post Debit Credit
20x2 Ref.

Sales Returns Account No. 3120

Date Particulars Post Debit Credit
20x2 Ref.

Purchases Discount Account No. 3130

Date Particulars Post Debit Credit
20x2 Ref.

Purchases Account No. 3210

Date Particulars Post Debit Credit
20x2 Ref.
 Purchases Returns Account No. 3220
Date Particulars Post Debit Credit
20x2 Ref.

Freight In Account No. 3230

Date Particulars Post Debit Credit
20x2 Ref.

Freight Out Account No. 3240

Date Particulars Post Debit Credit
20x2 Ref.

Sales Discount Account No. 3250

Date Particulars Post Debit Credit
20x2 Ref.
 Advertising Expense Account No. 3260
Date Particulars Post Debit Credit
20x2 Ref.

Miscellaneous Selling Expense Account No. 3270

Date Particulars Post Debit Credit
20x2 Ref.

Depreciation Expense -- Store Furniture and Fittings Account No. 3280

Date Particulars Post Debit Credit
20x2 Ref.

Depreciation Expense -- Office Furniture and Equipment Account No. 3290

Date Particulars Post Debit Credit
20x2 Ref.
 Rent Expense Account No. 3300
Date Particulars Post Debit Credit
20x2 Ref.

Salaries Expense Account No. 3310

Date Particulars Post Debit Credit
20x2 Ref.

Office Supplies Expense Account No. 3320

Date Particulars Post Debit Credit
20x2 Ref.

Telephone Expense Account No. 3330

Date Particulars Post Debit Credit
20x2 Ref.
 Electricity Expense Account No. 3340
Date Description Post Debit Credit
20x2 Ref.

Insurance Expense Account No. 3350

Date Particulars Post Debit Credit
20x2 Ref.

Interest Expense Account No. 3360

Date Particulars Post Debit Credit
20x2 Ref.

Bank Charges Account No. 3370

Date Particulars Post Debit Credit
20x2 Ref.
 Bad and Doubtful Debts Expense Account No. 3380
Date Particulars Post Debit Credit
20x2 Ref.
Account No. 1010
Balance

$16,315

Account No. 1020

Balance

$18,360

Account No. 1021

Balance

$920

Account No. 1030

Balance

$82,695
Account No. 1040
Balance

$320

Account No. 1050

Balance

$930

Account No. 1060

Balance

Account No. 1110

Balance

$15,500
Account No. 1111
Balance

$3,312

Account No. 1120

Balance

$6,120

Account No. 1121

Balance

$1,820

Account No. 2010

Balance

$33,275
 Balance

$2,840

Account No. 2030

Balance

$590

Account No. 2040

Balance

$320

Account No. 2050

Balance

$350
Account No. 2110
Balance

$42,000

Account No. 3010

Balance

$54,813

Account No. 3020

Balance

Account No. 3030

Balance
Account No. 3110
Balance

Account No. 3120

Balance

Account No. 3130

Balance

Account No. 3210

Balance
Account No. 3220
Balance

Account No. 3230

Balance

Account No. 3240

Balance

Account No. 3250

Balance
Account No. 3260
Balance

Account No. 3270

Balance

Account No. 3280

Balance

Account No. 3290

Balance
Account No. 3300
Balance

Account No. 3310

Balance

Account No. 3320

Balance

Account No. 3330

Balance
Account No. 3340
Balance

Account No. 3350

Balance

Account No. 3360

Balance

Account No. 3370

Balance
Account No. 3380
Balance
 SCHEDULES OF SUBSIDIARY LEDGER BALANCES

Schedule Of Accounts Recievable

31 January 20x2
Account No. Account Title Balance

Schedule Of Accounts Payable

31 January 20x2
Account No. Account Title Balance
BANK RECONCILIATION STATEMENT
As at 31 January 20x2
 WORKSHEET
For The Month Ended 31 January 20x2

Account Account Trial Balance Adjustments Adjusted P & L Statement Balance Sheet
No. Trial Balance
Debit Credit Debit Credit Debit Credit Debit Credit Debit
Balance Sheet

Credit
 Amphibian Sounds
PROFIT AND LOSS STATEMENT
For the Month Ended 31 January 20x2
Amphibian Sounds
BALANCE SHEET
as at 31 January 20x2
 POST-CLOSING TRIAL BALANCE
31 January 20x2
Account Account Debit
No.
Credit