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Please note: Students are encouraged to create Excel formulas to help solve the proble formulas are not

provided. Users can infer from occasional hints where to sequent data on that page so that it displays correctly. Sometimes zeros h entered as placeholders to indicate where data should go.

Entering numbers into number cells: Enter numerals only -- commas, dollar signs, and single and double unde built into the appropriate cells. When the correct amount is entered, it dis

Entering text and/or numbers into text cells: Excel does not wrap text automatically. When typing text onto the lines pr comments and discussions, users must press the "Enter" key on their key end of the line. More lines than necessary are provided in many cases.

Indented material: General journals have indents built in, but indents can be created when n lighting the material and using the "Increase Indent" button on the format

Special characters: A selection of special characters is presented below that may be helpful. U should copy and paste the characters into the worksheet cell being used. x (Yen symbols, British pounds, and Swiss display automatically in appropriate numb Special fonts, such as Symbol or Windings, are sometimes associated wi such as division signs and checkmarks. If these are copied and pasted in the fonts may need to be re-applied to the (highlighted) special character.

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Note

e: re encouraged to create Excel formulas to help solve the problems, but re not provided. Users can infer from occasional hints where to enter subta on that page so that it displays correctly. Sometimes zeros have been placeholders to indicate where data should go.

umbers into number cells: erals only -- commas, dollar signs, and single and double underlines are he appropriate cells. When the correct amount is entered, it displays correctly.

xt and/or numbers into text cells: not wrap text automatically. When typing text onto the lines provided for and discussions, users must press the "Enter" key on their keyboard at the line. More lines than necessary are provided in many cases.

material: urnals have indents built in, but indents can be created when needed by highe material and using the "Increase Indent" button on the formatting toolbar.

aracters: of special characters is presented below that may be helpful. Users py and paste the characters into the worksheet cell being used. (Yen symbols, British pounds, and Swiss francs display automatically in appropriate number cells.) nts, such as Symbol or Windings, are sometimes associated with characters vision signs and checkmarks. If these are copied and pasted into a line of text, may need to be re-applied to the (highlighted) special character.

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Note

Web Appendix B, P 1. 1. 2. Transactions entered in cash receipts and cash payments journals Journals footed and crossfooted Cash Receipts Journal Debits Date Account Debited/Credited Post. Ref. Cash Sales Discounts Other Accounts Accounts Receivable Credits Sales Other Accounts

Cash Payments Journal Credits Date Ck. No. Payee Account Credited/Debited Post. Ref. Cash Purchases Discounts Other Accounts Debits Accounts Payable Other Accounts

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Web Ap B P1

Web Appendix B, P 2. 1. Transactions entered in general journal and purchases journal General Journal Date Description Post. Ref. Debit Page 1 Credit

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Web Ap B P2

Web Appendix B, P 2. (Continued) 2. Purchases journal footed and crossfooted Purchases Journal Credit Account Credited 2 Lemon Company Date of Invoice 8/2 Post. Accounts Ref. Payable Store Supplies Debits Office Supplies Other Accounts Post. Account Ref. Amount Page 1

Date Aug.

Terms n/30

Purchases 1,400

Freight In

1,400

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Web Ap B P2 (2)

Web Appendix B, P 2. (Continued) 3. General ledger and accounts payable subsidiary ledger accounts opened and journals posted General Ledger Store Supplies Post. Date Ref. Debit Credit Balance Debit Credit 116

Office Supplies Post. Date Ref. Debit Credit Balance Debit

117 Credit

Trucks Post. Date Ref. Debit Credit Balance Debit

142 Credit

Office Equipment Post. Date Ref. Debit Credit Balance Debit

144 Credit

Accounts Payable Post. Date Ref. Debit Credit Balance Debit

211 Credit

Purchases Post. Date Ref. Debit Credit Balance Debit

511 Credit

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Web Ap B P2 (3)

Web Appendix B, P 2. (Continued) Purchases Returns and Allowances Post. Date Ref. Debit Credit Balance Debit Credit 512

Freight In Post. Date Ref. Debit Credit Balance Debit

513 Credit

Accounts Payable Subsidiary Ledger Correa Company Date Post. Ref. Debit Credit Balance

Kessin Company Date Post. Ref. Debit Credit Balance

Lemon Company Date Post. Ref. Debit Credit Balance

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Web Ap B P (4)

Web Appendix B, P 2. (Continued) Rulers Company Date Post. Ref. Debit Credit Balance

Tuvail Company Date Post. Ref. Debit Credit Balance

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Web Ap B P (5)

Web Appendix B, P 3. 1. Special-purpose journals and general journal prepared 5. Transactions entered in journals 6. Journals footed and crossfooted Sales Journal Account Debited 9 R. Kuldip Invoice Number 725 Post. Ref. Page 1 Amount (Debit/Credit Accounts Receivable/Sales) 2,000

Date Oct.

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Web Ap B P3

Web Appendix B, P 3. (Continued) Purchases Journal Credit Account Credited 1 Tark Company Date of Invoice 9/29 Post. Accounts Ref. Payable Purchases Freight In Debits Other Accounts Date Oct. Terms 2/10, n/30 Account Post. Ref. Amount Page 1

5,000

5,000

( )

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Web Ap B P3 (2)

Web Appendix B, P 3. (Continued) Cash Receipts Journal Debits Date Account Debited/Credited Post. Ref. Cash Sales Discounts Other Accounts Accounts Receivable Credits Sales Other Accounts Page 1

Cash Payments Journal Credits Date Ck. No. Payee Account Credited/Debited Post. Ref. Cash Purchases Discounts Other Accounts Debits Accounts Payable

Page 1 Other Accounts

()
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Web Ap B P3 (3)

Web Appendix B, P 3. (Continued) General Journal Date Description Post. Ref. 211/ Debit Page 1 Credit

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Web Ap B P3 (4)

Web Appendix B, P 3. (Continued) 2. 5. 6. General ledger accounts opened Transactions posted End-of-month postings made General Ledger Cash Post. Date Ref. Debit Credit Balance Debit Credit 111

Accounts Receivable Post. Date Ref. Debit Credit Balance Debit

112 Credit

Office Equipment Post. Date Ref. Debit Credit Balance Debit

141 Credit

Accounts Payable Post. Date Ref. Debit Credit Balance Debit

211 Credit

Sales Post. Date Ref. Debit Credit Balance Debit

411 Credit

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Web Ap B P3 (5)

Web Appendix B, P 3. (Continued) Sales Discounts Post. Date Ref. Debit Credit Balance Debit Credit 412

Sales Returns and Allowances Post. Date Ref. Debit Credit Balance Debit

413 Credit

Purchases Post. Date Ref. Debit Credit Balance Debit

511 Credit

Purchases Discounts Post. Date Ref. Debit Credit Balance Debit

512 Credit

Purchases Returns and Allowances Post. Date Ref. Debit Credit Balance Debit

513 Credit

Freight In Post. Date Ref. Debit Credit Balance Debit

514 Credit

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Web Ap B P3 (6)

Web Appendix B, P 3. (Continued) Sales Salaries Expense Post. Date Ref. Debit Credit Balance Debit Credit 521

Advertising Expense Post. Date Ref. Debit Credit Balance Debit

522 Credit

Rent Expense Post. Date Ref. Debit Credit Balance Debit

531 Credit

Repairs Expense Post. Date Ref. Debit Credit Balance Debit

532 Credit

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Web Ap B P3 (7)

Web Appendix B, P 3. (Continued) 3. 5. Accounts receivable subsidiary ledger accounts opened Transactions posted Accounts Receivable Subsidiary Ledger N. Floy Date Post. Ref. Debit Credit Balance

A. Imoto Date Post. Ref. Debit Credit Balance

R. Kuldip Date Post. Ref. Debit Credit Balance

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Web Ap B P3 (8)

Web Appendix B, P 3. (Continued) 4. 5. Accounts payable subsidiary ledger accounts opened Transactions posted Accounts Payable Subsidiary Ledger La Rock Manufacturing Date Post. Ref. Debit Credit Balance

Summers Company Date Post. Ref. Debit Credit Balance

Tark Company Date Post. Ref. Debit Credit Balance

WRRT Date Post. Ref. Debit Credit Balance

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Web Ap B P3 (9)

Web Appendix B, P 3. (Continued) 7. Trial balance and schedules of accounts receivable and payable prepared Fontana Refrigeration Company Trial Balance October 31, 20xx

Fontana Refrigeration Company Schedule of Accounts Receivable October 31, 20xx

Fontana Refrigeration Company Schedule of Accounts Payable October 31, 20xx

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Web Ap B P3 (10)