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ManualAccountingPracticeSet
HiFiWay,AustralasianEdition3
Feedback:Endofmonthposting
Thisisafeedbackpage.Pleasereviewthispagecarefullybecauselaterpagesinthispracticesetbuildonthefeedbackprovided
here.Afteryouhavereviewedyourfeedbackpage,clickContinueatthebottomofthispagetomoveontothenextpageof
yourpracticeset.
NowthatyouhavecompletedtheJunebankreconciliationprocess,youarereadytoperformtheendofmonthposting
procedure.Thepurposeofthisendofmonthpostingistotransferthetotalsfromthespecialjournalstotheappropriategeneral
ledgeraccountssothatthebalancesinthoseledgeraccountsreflectallofthetransactionsthatoccurredthroughouttheperiod.
Instructionsforendofmonthposting
Totaltheremainingcolumnsinthespecialjournals.RecordtheamountintheTotalrowofeachjournal.
Postthetotalsoftheremainingcolumnsinthespecialjournalstotheircorrespondingledgeraccount.Toconfirmthatthe
postinghasbeenperformed,apostingreferenceisrecordedinthelastrowofthespecialjournals.Ifthetotalofacolumn
isnotrequiredtobeposted,youneedtorecordanXinthepostreferencefieldforthatcolumn.
RecordthefinalunadjustedbalanceofeachledgeraccountintheUnadjustedBalancerowofeachledger,evenforledgers
withabalanceofzero.Althougheachledgeralreadyhasarunningbalance,theUnadjustedBalancerowmuststillbefilled
outinordertoreceivefullpoints.
BackOnTrackfunctionality
Pleasenotethatanyanswersfrompreviouspagescarriedthroughontothispage(eitheronthepageorinapopup
informationpage)havebeenreset,ifnecessary,tothecorrectanswers.Yourparticularanswersfrompreviouspages
arenolongershown.
Remember:
Enterallanswerstothenearestwholedollar.
Youarealsorequiredtoapplythejournalsandledgersinstructionsprovidedinpreviousweeks.
BeforepressingtheSubmitanswersbutton,werecommendthatyouclicktheShowAlltabandcheckthatallrelevant
accountingrecordshavebeencompleted.
Ifyouwanttoprintthispage,pleasereadandfollowthespecialprintinginformationtoensureyoucanprintthespecial
journalsinfull.
1)
2)
3)
SpecialJournals GeneralJournal SubsidiaryLedgers GeneralLedger
(Q=811.salesJournalEndMonth)
SALESJOURNAL
Date Account
Invoice
No.
Post
Ref.
Amount
Jun 5 ARCJerryTechnology 501 1103 1,920
Jun 13 ARCRadioHut 502 1106 680
Jun 16 ARCTurboTech 503 1105 900
Jun 25 ARCRadioHut 504 1106 720
Jun
Jun
Jun
Jun
Total 4220
PostReference ( 110 ) /( 400 )
Feedback
SALESJOURNAL
Date Account
Invoice
No.
Post
Ref.
Amount
Jun 5 ARCJerryTechnology 501 1103 1,920
Jun 13 ARCRadioHut 502 1106 680
Jun 16 ARCTurboTech 503 1105 900
Jun 25 ARCRadioHut 504 1106 720
Total 4,220
PostReference (110)/(400)
(Q=812.purchasesJournalEndMonth)
PURCHASESJOURNAL
Date Account Terms
Post
Ref.
Amount
Jun 3 APCMegaTech net30 2103 640
Jun 3 APCMoonMegasystems 2/10,n/30 2101 1,410
Jun 30 APCJCNElectrical 2/10,n/30 2104 880
Jun
Jun
Jun
Jun
Total 2930
ShowAll
PostReference
( 210 ) /( 500 )
Feedback
PURCHASESJOURNAL
Date Account Terms
Post
Ref.
Amount
Jun 3 APCMegaTech net30 2103 640
Jun 3 APCMoonMegasystems 2/10,n/30 2101 1,410
Jun 30 APCJCNElectrical 2/10,n/30 2104 880
Total 2,930
PostReference (210)/(500)
(Q=813.cashReceiptsJournalEndMonth)
CASHRECEIPTSJOURNAL
Date Account
Post
Ref.
Debit Credit
Cashat
Bank
Discount
Allowed
Sales
Revenue
Accounts
Receivable
Other
Accounts

Jun 1 BankLoanPayable 250 53,000 53,000
Jun 5 SalesRevenue X 7,369 7,369
Jun 12 SalesRevenue X 9,898 9,898
Jun 13 ARCHandysElectronics 1101 2,229 248 2,477
Jun 16 ARCRadioHut 1106 600 600
Jun 19 SalesRevenue X 9,312 9,312
Jun 20 ARCJerryTechnology 1103 1,292 1,292
Jun 26 SalesRevenue X 9,649 9,649
Jun 30 ARCHypertronics 1104 2,592 2,592
Jun 30 SalesRevenue X 5,878 5,878
Jun 30 ARCRadioHut 1106 600 600
Jun 30 InterestRevenue 403 217 217
Jun
Jun
Jun
Jun
Jun
Jun
Total 101,436 248 42106 6361 217
PostReference (100) ( 573 ) ( 400 ) ( 110 ) ( X )
Feedback
CASHRECEIPTSJOURNAL
Date Account
Post
Ref.
Debit Credit
Cashat
Bank
Discount
Allowed
Sales
Revenue
Accounts
Receivable
Other
Accounts

Jun 1 BankLoanPayable 250 53,000 53,000
Jun 5 SalesRevenue X 7,369 7,369
Jun 12 SalesRevenue X 9,898 9,898
Jun 13 ARCHandysElectronics 1101 2,229 248 2,477
Jun 16 ARCRadioHut 1106 600 600
Jun 19 SalesRevenue X 9,312 9,312
Jun 20 ARCJerryTechnology 1103 1,292 1,292
Jun 26 SalesRevenue X 9,649 9,649
Jun 30 ARCHypertronics 1104 2,592 2,592
Jun 30 SalesRevenue X 5,878 5,878
Jun 30 ARCRadioHut 1106 600 600
Jun 30 InterestRevenue 403 217 217
Total 101,436 248 42,106 6,361 53,217
Postreference (100) (573) (400) (110) (X)
(Q=814.cashPaymentsJournalEndMonth)
CASHPAYMENTSJOURNAL
Date Account
Cheque
No.
Post
Ref.
Debit Credit
Accounts
Payable
Purchases
Other
Accounts
Cashat
Bank
Discount
Received

Jun 3 APCPearTechnology 903 2102 2,083 2,062 21
Jun 5 Purchases 904 X 1,620 1,620
Jun 7 APCJCNElectrical 905 2104 2,252 2,207 45
Jun 13 APCPony 906 2105 1,923 1,923
Jun 15 WagesExpense 907 516 5,595 5,595
Jun 25 APCMoonMegasystems 908 2101 5,298 5,298
Jun 28 APCMegaTech 909 2103 2,635 2,635
Jun 29 WagesExpense 910 516 5,137 5,137
Jun 30 SalaryExpense 911 545 5,900 5,900
Jun 30 BankCharges X 572 6 6
Jun
Jun
Jun
Jun
Jun
Jun
Total 14191 1620 16638 32,383 66
PostReference ( 210 ) ( 500 ) ( X ) (100) ( 402 )
Feedback
CASHPAYMENTSJOURNAL
Date Account
Cheque
No.
Post
Ref.
Debit Credit
Accounts
Payable
Purchases
Other
Accounts
Cashat
Bank
Discount
Received

Jun 3 APCPearTechnology 903 2102 2,083 2,062 21
Jun 5 Purchases 904 X 1,620 1,620
Jun 7 APCJCNElectrical 905 2104 2,252 2,207 45
Jun 13 APCPony 906 2105 1,923 1,923
Jun 15 WagesExpense 907 516 5,595 5,595
Jun 25 APCMoonMegasystems 908 2101 5,298 5,298
Jun 28 APCMegaTech 909 2103 2,635 2,635
Jun 29 WagesExpense 910 516 5,137 5,137
Jun 30 SalaryExpense 911 545 5,900 5,900
Jun 30 BankCharges X 572 6 6
Total 14,191 1,620 16,638 32,383 66
Postreference (210) (500) (X) (100) (402)
(Q=815100.CashAtBank_endMonth)
GENERALLEDGER
Account:CashatBank
AccountNo.100
Date Description Ref. Debit Credit Balance
May 31 Balance 25,647DR
Jun 30 Totalfromcashreceiptsjournal CRJ 101,436 127,083DR
Jun 30 Totalfromcashpaymentsjournal CPJ 32,383 94,700DR
Jun 30
Jun 30
Jun 30
Jun 30 UnadjustedBalance 94700 DR
Feedback
Account:CashatBank
AccountNo.100
Date Description Ref. Debit Credit Balance
May 31 Balance 25,647DR
Jun 30 Totalfromcashreceiptsjournal CRJ 101,436 127,083DR
Jun 30 Totalfromcashpaymentsjournal CPJ 32,383 94,700DR
Jun 30 UnadjustedBalance 94,700DR
(Q=8151100.ARControl_endMonth)
Account:ARCAccountsReceivableControl
AccountNo.110
Date Description Ref. Debit Credit Balance
May 31 Balance 11,430DR
Jun 12 SalesreturnfromJerryTechnology GJ 3,504 7,926DR
Jun 30 Total from sales journal
SJ
4220 0 12146 DR
Jun 30 Total from cash receipts journal
CRJ
0 6361 5785 DR
Jun 30
Jun 30
Jun 30 UnadjustedBalance 5785 DR
Feedback
Account:ARCAccountsReceivableControl
AccountNo.110
Date Description Ref. Debit Credit Balance
May 31 Balance 11,430DR
Jun 12 SalesreturnfromJerryTechnology GJ 3,504 7,926DR
Jun 30 Totalfromsalesjournal SJ 4,220 12,146DR
Jun 30 Totalfromcashreceiptsjournal CRJ 6,361 5,785DR
Jun 30 UnadjustedBalance 5,785DR
(Q=8152100.APControl_endMonth)
Account:APCAccountsPayableControl
AccountNo.210
Date Description Ref. Debit Credit Balance
May 31 Balance 14,017CR
Jun 18 PurchasereturntoMegaTech GJ 1,876 12,141CR
Jun 30 Total from purchase journal
PJ
0 2930 15071 CR
Jun 30 Total from cash payments journal
CPJ
14191 0 880 CR
Jun 30
Jun 30
Jun 30 UnadjustedBalance 880 CR
Feedback
Account:APCAccountsPayableControl
AccountNo.210
Date Description Ref. Debit Credit Balance
May 31 Balance 14,017CR
Jun 18 PurchasereturntoMegaTech GJ 1,876 12,141CR
Jun 30 Totalfrompurchasesjournal PJ 2,930 15,071CR
Jun 30 Totalfromcashpaymentsjournal CPJ 14,191 880CR
Jun 30 UnadjustedBalance 880CR
(Q=815400.SalesRevenue_endMonth)
Account:SalesRevenue
AccountNo.400
Date Description Ref. Debit Credit Balance
May 31 Balance 0
Jun 30 Total from sales journal
SJ
0 4220 4220 CR
Jun 30 Total from cash receipts journal
CRJ
0 42106 46326 CR
Jun 30
Jun 30 UnadjustedBalance 46326 CR
Feedback
Account:SalesRevenue
AccountNo.400
Date Description Ref. Debit Credit Balance
May 31 Balance 0
Jun 30 Totalfromsalesjournal SJ 4,220 4,220CR
Jun 30 Totalfromcashreceiptsjournal CRJ 42,106 46,326CR
Jun 30 UnadjustedBalance 46,326CR
(Q=815401.SalesReturns_endMonth)
Account:SalesReturnsandAllowances
AccountNo.401
Date Description Ref. Debit Credit Balance
May 31 Balance 0
Jun 12 SalesreturnfromJerryTechnology GJ 3,504 3,504DR
Jun 30
Jun 30
Jun 30
Jun 30 UnadjustedBalance 3504 DR
Feedback
Account:SalesReturnsandAllowances
AccountNo.401
Date Description Ref. Debit Credit Balance
May 31 Balance 0
Jun 12 SalesreturnfromJerryTechnology GJ 3,504 3,504DR
Jun 30 UnadjustedBalance 3,504DR
(Q=815402.DiscountReceived_endMonth)
Account:DiscountReceived
AccountNo.402
Date Description Ref. Debit Credit Balance
May 31 Balance 0
Jun 30 Total from cash payments journal
CPJ
0 66 66 CR
Jun 30
Jun 30
Jun 30 UnadjustedBalance 66 CR
Feedback
Account:DiscountReceived
AccountNo.402
Date Description Ref. Debit Credit Balance
May 31 Balance 0
Jun 30 Totalfromcashpaymentsjournal CPJ 66 66CR
Jun 30 UnadjustedBalance 66CR
(Q=815500.Purchases_endMonth)
Account:Purchases
AccountNo.500
Date Description Ref. Debit Credit Balance
May 31 Balance 0
Jun 30 Total from purchases journal
PJ
2930 0 2930 DR
Jun 30 Total from cash payments journal
CPJ
1620 0 4550 DR
Jun 30
Jun 30 UnadjustedBalance 4550 DR
Feedback
Account:Purchases
AccountNo.500
Date Description Ref. Debit Credit Balance
May 31 Balance 0
Jun 30 Totalfrompurchasesjournal PJ 2,930 2,930DR
Jun 30 Totalfromcashpaymentsjournal CPJ 1,620 4,550DR
Jun 30 UnadjustedBalance 4,550DR
(Q=815501.PurchaseReturns_endMonth)
Account:PurchaseReturnsandAllowances
AccountNo.501
Date Description Ref. Debit Credit Balance
May 31 Balance 0
Jun 18 PurchasereturntoMegaTech GJ 1,876 1,876CR
Jun 30
Jun 30

Jun 30
Jun 30 UnadjustedBalance 1876 CR
Feedback
Account:PurchaseReturnsandAllowances
AccountNo.501
Date Description Ref. Debit Credit Balance
May 31 Balance 0
Jun 18 PurchasereturntoMegaTech GJ 1,876 1,876CR
Jun 30 UnadjustedBalance 1,876CR
(Q=815573.DiscountAllowed_endMonth)
Account:DiscountAllowed
AccountNo.573
Date Description Ref. Debit Credit Balance
May 31 Balance 0
Jun 30 Total from cash receipts journal
CRJ
248 0 248 DR
Jun 30
Jun 30
Jun 30 UnadjustedBalance 248 DR
Feedback
Account:DiscountAllowed
AccountNo.573
Date Description Ref. Debit Credit Balance
May 31 Balance 0
Jun 30 Totalfromcashreceiptsjournal CRJ 248 248DR
Jun 30 UnadjustedBalance 248DR
ManualAccountingPracticeSet
HiFiWay,AustralasianEdition3(VBA3p)
2010Perdisco/latin/.v.,learnthoroughly
http://www.perdisco.com
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