Escolar Documentos
Profissional Documentos
Cultura Documentos
sT310825
BO
25
20
60
40
25 BB-267
20 BB-358
60 FB-027
40 FB-225
BB-267
BB-358
FB-027
FB-225
25
20
125.00
130.00
3,125.00
2,600.00
30
140.00
4,200.00
Football helmet
40
80.00
3,200.00
25 140.00 3,500.00
20 115.00 2,300.00
45 125.00 5,625.00
Total Sale
13,125.00
40 ACCT
90.00No 3,600.00
Customer
407
Invoice Verified BY
JA
15,025.00
Onlycompleteonblue
copyonly
AR subsidiary
Assign 1 solution.xlsx
ROSEMONT UNIVERSITY
121 E. Front
Louisville, Kentucky 40202
DATE
Description
Oct.
1 Balance Forward
Oct.
6 Invoice # 722
Oct.
14 Payment # 722
Nov.
7 Invoice # 724
Nov.
17 Payment # 724
Dec.
2 Invoice # 727
Dec.
9 Payment #727
Dec.
24 Invoice # 732
CLAYBORN UNIVERSITY
13210 S. Upton
Logansport, Indiana 46947
DATE
Description
Oct.
1 Balance Forward
Dec.
7 Invoice # 728
Dec.
14 Payment # 728
Dec.
19 Invoice # 731
Debit
29,018.00
2,460.00
4,174.00
4,847.50
CREDIT LIMIT
$125,000
Credit
Balance
0.00
29,018.00
29,018.00
0.00
2,460.00
2,460.00
0.00
4,174.00
4,174.00
0.00
4,847.50
407
BRANCH COLLEGE
242 W. Holt Rd.
Trenton, Missouri 64683
DATE
Description
Oct.
1 Balance Forward
Oct.
7 Payment # 721
Nov.
10 Invoice # 725
Nov.
18 Payment # 725
Dec.
13 Invoice # 730
CREDIT LIMIT
$125,000
Credit
Balance
0.00
7,252.00
7,252.00
7,252.00
0.00
13,125.00
13,125.00
Debit
408
CREDIT LIMIT
$100,000
Credit
Balance
46,551.00
45,351.00
1,200.00
32,912.00
34,112.00
32,912.00
1,200.00
1,656.00
2,856.00
Debit
6 of 18
2/18/2014
AR subsidiary
Assign 1 solution.xlsx
409
Debit
CREDIT LIMIT
$100,000
Credit
Balance
0.00
410
CREDIT LIMIT
$75,000
Credit
Balance
0.00
24,905.00
24,905.00
5,000.00
19,905.00
21,872.00
41,777.00
3,480.00
38,297.00
Debit
411
STEVENSON COLLEGE
2689 Industrial Boulevard
Chicago, Illinois 60614
CREDIT LIMIT
$75,000
DATE
Description
Debit
Credit
Balance
Oct.
1 Balance Forward
2,900.00
Oct.
24 Invoice # 723
57,696.00
60,596.00
Return for credit - #CM 41 on
Nov.
7 invoice 723
23,014.00
37,582.00
Nov.
7 Payment #723
34,682.00
2,900.00
7 of 18
2/18/2014
Sales journals
SALES JOURNAL
Date
Dec.
2
Dec.
7
Dec.
9
Dec.
13
Dec.
19
Dec.
24
Dec.
24
Customer
Rosemont Univers
Clayborn Universi
E. Wisconsin Univ
Branch College
Clayborn Universi
E. Wisconsin Univ
Rosemont Univers
Inv. or
Cr. Memo
Number
727
728
729
730
731
CM 42
732
Assign 1 solution.xlsx
DECEMBER
Subs. Subs.
Acct.
Post
No.
406
407
410
408
407
410
406
Monthly totals
Credit
Debit
Acct. Rec.
Sales Returns
Sales
G/L 10200
G/L 30200
G/L 30100
4,174.00
4,174.00
7,252.00
7,252.00
21,872.00
21,872.00
1,656.00
1,656.00
13,125.00
13,125.00
-3,480.00
3,480.00
4,847.50
4,847.50
------------------------------- ------------------------ --------------------------------$
49,446.50 $
3,480.00 $
52,926.50
================== ============== ====================
Promotional Sale
Qty. sold
# Bats
# Pitching machine
Totals
Reg
price
25 $195.00
10 $205.00
$3,412.50
$1,435.00
$4,847.50
8 of 18
2/18/2014
Gen. journal
Assign 1 solution.xlsx
EXPLANATION
POST
DEBIT
CREDIT
250.00
1,200.00
1,200.00
250.00
9 of 18
2/18/2014
FA subsidiary
Assign 1 solution.xlsx
07
07
08
09
10
11
12
13
Asset Record
Debit
Credit
Balance
50,750.00
50,750.00
Straight-line
Office
0
Depreciation Record
Debit
Credit
Balance
5,075.00
10,150.00
10,150.00
10,150.00
10,150.00
5,075.00
1,200.00
49,550.00
1,200.00
5,075.00
15,225.00
25,375.00
35,525.00
45,675.00
50,750.00
49,550.00
Asset
NBV
50,750.00
45,675.00
35,525.00
25,375.00
15,225.00
5,075.00
0.00
0.00
page 42
10 of 18
2/18/2014
Gen. ledger
Assign 1 solution.xlsx
GENERAL LEDGER
10100 - CASH
Oct.
1 Balance Forward
Oct.
31
Oct.
31
Oct.
31 Net Wages and Salary
Oct.
31 Bank Service Charge
Nov.
30
Nov.
30
Nov.
30 Net Wages and Salary
Nov.
30 Bank Service Charge
Journal
Journal
Dec
31
CR
CD
PR
G
CR
CD
PR
G
S
CR
S
CR
Debit
Credit
Debit
Balance
44,407.53
110,395.64
98,304.36
10,611.98
25.00
45,861.83
44,181.03
10,599.08
21.00
73,174.28
82,113.56
Debit
Credit
Debit
Balance
49,451.00
86,714.00
74,369.00
61,796.00
37,263.00
75,054.00
49,446.50
24,005.00
73,451.50
Dec.
73,451.50
Credit
Balance
1,750.81
1,750.81
Journal
Debit
Credit
10400 - INVENTORY
Jan.
1 Balance Forward
Journal
Debit
Credit
Debit
Balance
101,681.00
Journal
Debit
Credit
Balance
Debit
Jan.
1 Balance Forward
0.00
11 of 18
2/18/2014
Gen. ledger
Assign 1 solution.xlsx
Journal
Debit
Credit
Debit
Balance
24,000.00
Journal
Debit
Credit
Debit
Balance
320,665.00
1,200.00
319,465.00
Dec.
26
Journal
Journal
Journal
Journal
Debit
Credit
1,200.00
Debit
Credit
Credit
Balance
81,559.50
80,359.50
Credit
Balance
0.00
P
CD
P
CD
Debit
Credit
Credit
Balance
1,087.83
85,920.80
82,372.83
4,635.80
27,938.09
28,923.89
Debit
CD
PR
CD
PR
3,650.00
Credit
Credit
Balance
1,515.80
1,515.80
1,517.33
1,517.33
1,516.07
1,516.07
1,517.33
12 of 18
2/18/2014
Gen. ledger
Journal
Debit
G
CD
G
Journal
Debit
Credit
Balance
44.98
0.00
44.98
50.03
50.03
Credit
Credit
Balance
13.33
0.00
13.33
14.82
14.82
13.33
Debit
CD
PR
G
CD
PR
G
Credit
Credit
Balance
1,745.62
1,745.62
982.52
982.52
1,965.04
1,003.58
1,003.58
2,007.16
1,965.04
Debit
Debit
Journal
Credit
44.98
G
CD
G
Journal
Assign 1 solution.xlsx
Credit
Credit
Balance
0.00
Credit
Credit
Balance
0.00
13 of 18
2/18/2014
Gen. ledger
Journal
Journal
Journal
Journal
Debit
Credit
Credit
Balance
225,000.00
Journal
Debit
Credit
Balance
Journal
Debit
Credit
Credit
Balance
90,264.99
Journal
Debit
Credit
30100 - SALES
Oct.
1 Balance Forward
Oct.
31 Credit Sales
Oct.
31 Cash Sales
Nov.
30 Credit Sales
Nov.
30 Cash Sales
Journal
Dec.
Balance
Debit
Credit
Credit
Balance
0.00
Debit
Credit
Credit
Balance
0.00
Debit
Balance
0.00
Debit
S
CR
S
CR
Journal
31
Credit
0.00
31 Credit Sales
Dec.
Debit
Assign 1 solution.xlsx
Credit
Credit
Balance
1,326,865.00
86,714.00
36,607.00
60,277.00
7,767.00
1,518,230.00
52,926.50
1,571,156.50
1,450,186.00
23,014.00
Debit
Balance
34,617.00
57,631.00
3,480.00
61,111.00
Debit
14 of 18
Credit
2/18/2014
Gen. ledger
Assign 1 solution.xlsx
Journal
Journal
Debit
Credit
30500 - PURCHASES
Oct.
1 Balance Forward
Oct.
31
Nov.
30
Journal
Debit
Credit
Debit
CR
CR
P
P
Credit
580.36
707.44
81,285.00
27,380.00
Journal
Debit
Credit
Journal
Debit
Credit
30800 - FREIGHT-IN
Oct.
1 Balance Forward
Oct.
31
Nov.
30
Journal
CD
CD
1,625.70
547.60
Debit
CD
CD
2,985.60
2,356.99
15 of 18
Credit
Debit
Balance
13,856.38
14,436.74
15,144.18
Debit
Balance
Debit
Balance
969,835.00
1,051,120.00
1,078,500.00
Credit
Balance
19,445.00
Credit
Balance
13,388.00
15,013.70
15,561.30
Debit
Balance
18,038.35
21,023.95
23,380.94
2/18/2014
Gen. ledger
Dec.
26
Assign 1 solution.xlsx
Debit
Credit
Balance
0.00
250.00
Debit
Debit
Debit
Journal
Debit
Journal
Credit
250.00
Credit
Balance
0.00
Credit
Credit
Balance
0.00
Credit
Credit
Balance
0.00
CD
CD
Credit
4,800.00
4,800.00
Debit
CD
CD
Credit
4,525.00
3,250.00
Debit
Debit
Journal
Credit
Credit
985.80
558.09
16 of 18
Credit
Debit
Balance
43,200.00
48,000.00
52,800.00
Debit
Balance
13,030.00
17,555.00
20,805.00
Debit
Balance
3,518.41
4,504.21
5,062.30
Debit
Balance
2/18/2014
Gen. ledger
Debit
Debit
Journal
Assign 1 solution.xlsx
Credit
13,179.54
13,118.73
G
G
Credit
1,066.54
1,068.43
Debit
Balance
100,281.22
113,460.76
126,579.49
Debit
Balance
8,161.52
9,228.06
10,296.49
Debit
Credit
Debit
Balance
Journal
Debit
Credit
Debit
Balance
Journal
Debit
Credit
Debit
Balance
Debit
Credit
Debit
Dec.
26
Journal
25.00
3,650.00
1,985.21
21.00
1,763.65
Credit
Debit
Balance
17,880.14
17,905.14
21,555.14
23,540.35
23,561.35
25,325.00
Debit
Balance
0.00
250.00
17 of 18
250.00
2/18/2014
Trial Balance
Assign 1 solution.xlsx
ACCT
NO.
ACCOUNT
TITLE
10100
10200
10210
10300
10400
10500
10600
10800
10900
11000
ASSETS
Cash
Accounts receivable
Accounts receivable from employees
Allowance for doubtful accounts
Inventory
Prepaid expenses
Marketable securities
Fixed assets
Accumulated depreciation
Notes receivable
20100
20300
20400
20500
20600
20700
20800
20900
21000
21100
LIABILITIES
Accounts payable
Federal income taxes withheld
State unemployment taxes payable
Federal unemployment taxes payable
F.I.C.A. taxes payable
Federal incomes taxes payable
Dividends payable
Interest payable
Notes payable
Unearned revenue
26000
29000
29010
STOCKHOLDERS' EQUITY
Common stock
Retained earnings
Dividends declared
30100
30200
30300
30400
30500
30600
30700
30800
30900
31000
31100
31200
40100
40200
40300
40400
40500
40600
40700
40800
40900
41000
EXPENSES
Rent expense
Advertising expense
Office supplies expense
Depreciation expense
Wages and salaries expense
Payroll tax expense
Federal income tax expense
Interest expense
Bad debt expense
Other operating expense
Sub-totals
Net Income (Loss)
TOTALS
TRIAL BALANCE
DEBIT
CREDIT
73,174.28
73,451.50
250.00
1,750.81
101,681.00
0.00
24,000.00
319,465.00
80,359.50
0.00
3,650.00
1,516.07
50.03
14.82
2,007.16
0.00
0.00
0.00
0.00
1foreachRED
number
10max
225,000.00
90,264.99
0.00
1,571,156.50
61,111.00
15,144.18
0.00
1,078,500.00
19,445.00
15,561.30
23,380.94
250.00
0.00
0.00
0.00
52,800.00
20,805.00
5,062.30
0.00
126,579.49
10,296.49
0.00
0.00
0.00
25,325.00
44
-------------------- -------------------2,011,026.18
2,011,026.18
0.00
18 of 18
2/18/2014