Account Project

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SJ

SALES JOURNAL Page No. 6
INVOICE POST ACCTS. REC. DR. COST OF SALE DR.
DATE NO. ACCOUNT DEBITED REF SALES CR. INVENTORY CR.
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CRJ

CASH RECEIPTS JOURNAL
Page No. 4
POST OTHER ACCOUNTS COST/SOLD DR. SALES CASH
DATE ACCOUNT CREDITED REF ACCTS - CR. SALES - CR REC. - CR. INVENTORY CR. DISC. - DR. DR.
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PJ

PURCHASES JOURNAL Page No. 11
POST OTHER ACCOUNTS STORE MERCH.
DATE ACCOUNT CREDITED REF (SUNDRY) PAYABLE SUPPLIES INVENORY
ACCTS - DR. CR. DR. DR.
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CPJ

CASH PAYMENTS JOURNAL Page No. 8
CK. POST OTHER ACCOUNTS MERCH.
DATE NO. ACCOUNT DEBITED REF (SUNDRY) PAYABLE INVENTORY CASH
ACCTS - DR. DR. CR. CR.
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Journal

JOURNAL Page No. 53
POST
DATE DESCRIPTION REF DEBIT CREDIT
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JOURNAL Page No. 54
POST
DATE DESCRIPTION REF DEBIT CREDIT
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Inventory

Inventory Control Sheet
900 watt microwave:
Purchases Cost of Goods Sold (Sales) INVENTORY
Date Units cost per unit Amount Units cost per unit Amount Units cost per unit Amount
11/30/12 4 $79 $316
1000 watt microwave:
Purchases Cost of Goods Sold (Sales) INVENTORY
Date Units cost per unit Amount Units cost per unit Amount Units cost per unit Amount
11/30/12 3 $119 $357
1200 watt microwave:
Purchases Cost of Goods Sold (Sales) INVENTORY
Date Units cost per unit Amount Units cost per unit Amount Units cost per unit Amount
11/30/12 7 $239 $1,673
Ending Inventory Value:

AR-SUB

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
(CUSTOMERS)
Customer Name: Albert Co.
POST RUNNING
DATE TRANSACTION REF DEBIT CREDIT BALANCE
11/20/12 SJ 5 3,388 3,388
Customer Name: Marie Co.
POST RUNNING
DATE TRANSACTION REF DEBIT CREDIT BALANCE
11/20/12 SJ 5 598 598
Customer Name: Cameron Co.
POST RUNNING
DATE TRANSACTION REF DEBIT CREDIT BALANCE
11/15/12 SJ 5 796 796
Customer Name: McKenzie Co.
POST RUNNING
DATE TRANSACTION REF DEBIT CREDIT BALANCE
11/27/12 SJ 5 1,396 1,396
Customer Name: Briana Co.
POST RUNNING
DATE TRANSACTION REF DEBIT CREDIT BALANCE

AP-SUB

ACCOUNTS PAYABLE SUBSIDIARY LEDGER
(VENDERS)
Vendor Name: Prince Co.
POST RUNNING
DATE TRANSACTION REF DEBIT CREDIT BALANCE
11/26/12 P 10 398 398
Vendor Name: Joseph Co.
POST RUNNING
DATE TRANSACTION REF DEBIT CREDIT BALANCE
11/16/12 P 10 596 596
Vendor Name: Elisha Co.
POST RUNNING
DATE TRANSACTION REF DEBIT CREDIT BALANCE
11/29/12 P 10 795 795
Vendor Name: Matt Co.
POST RUNNING
DATE TRANSACTION REF DEBIT CREDIT BALANCE
11/28/12 P 10 1,497 1,497
Vendor Name:
POST RUNNING
DATE TRANSACTION REF DEBIT CREDIT BALANCE

SCH-SUB

Schedule of Accounts Receivable
Total Accounts Receivable
Schedule of Accounts Payable
Total Accounts Payable

B-S Ledger

GENERAL LEDGER
Balance Sheet Accounts
Cash ACCOUNT NO. 110
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Accounts Receivable ACCOUNT NO. 112
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Allowance for Doubtful Accounts ACCOUNT NO. 113
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Merchandise Inventory ACCOUNT NO. 115
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Prepaid Insurance ACCOUNT NO. 116
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Store Supplies ACCOUNT NO. 117
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Store Equipment ACCOUNT NO. 123
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Accumulated Depreciation-Store Equipment ACCOUNT NO. 124
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Accounts Payable ACCOUNT NO. 210
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Salaries Payable ACCOUNT NO. 211
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Interest Payable ACCOUNT NO. 218
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Note Payable ACCOUNT NO. 220
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Randiddle, Capital ACCOUNT NO. 310
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Randiddle, Withdrawals ACCOUNT NO. 311
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Income Summary ACCOUNT NO. 312
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT

I-S Ledger

GENERAL LEDGER
Income Statement Accounts
Sales ACCOUNT NO. 410
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Sales Returns and Allowances ACCOUNT NO. 411
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Sales Discounts ACCOUNT NO. 412
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Cost of Goods Sold ACCOUNT NO. 510
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Sales Salaries Expense ACCOUNT NO. 520
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Advertising Expense ACCOUNT NO. 521
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Depreciation Expense ACCOUNT NO. 522
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Store Supplies Expense ACCOUNT NO. 523
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Miscellaneous Selling Expense ACCOUNT NO. 529
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Office Salaries Expense ACCOUNT NO. 530
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Rent Expense ACCOUNT NO. 531
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Insurance Expense ACCOUNT NO. 532
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Bad Debt Expense ACCOUNT NO. 533
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Miscellaneous Administrative Expense ACCOUNT NO. 539
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT
Interest Expense ACCOUNT NO. 550
POST BALANCE
DATE ITEM REF DEBIT CREDIT DEBIT CREDIT

WkSheet

Worksheet
Unadjusted Adjusted Income Equity Statement
Account Title Trial Balance Adjustments Trial Balance Statement and Balance Sheet
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
1 Cash 1
2 Accounts Receivable 2
3 Allow for Doubtful Accts 3
4 Merchandise Inventory 4
5 Prepaid Insurance 5
6 Store Supplies 6
7 Store Equipment 7
8 Accm. Deprec-Store Eq. 8
9 Accounts Payable 9
10 Salaries Payable 10
11 Interest Payable 11
12 Note Payable (Due 2017) 12
13 Randiddle, Capital 13
14 Randiddle, Withdrawals 14
15 Sales 15
16 Sales Returns & Allow. 16
17 Sales Discounts 17
18 Cost of Goods Sold 18
19 Sales Salaries Exp. 19
20 Advertising Exp. 20
21 Depreciation Exp. 21
22 Store Supplies Exp. 22
23 Misc. Selling Exp. 23
24 Office Salaries Exp. 24
25 Rent Exp. 25
27 Insurance Exp. 27
26 Bad Debt Exp. 26
28 Misc. Administrative Exp. 28
29 Interest Expense 29
30 30
27 27
28 28
29 29

Income Stmt

Income Statement

Stmt Equity

Statement of Owner's Equity

Bal Sheet

Balance Sheet

Post Trial

Post-Closing Trial Balance
ACCOUNT TITLE DEBIT CREDIT