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cogghill_practice_set_-_updated.doc
Cogg Hill Camping Equipment Company
Practice Set
For Use with
Fundamental Accounting Principles
20th Edition
Wild, Larson & Chiappetta
Prepared by
Leland Mansuetti
Introduction
The Cogg Hill Camping Equipment Company sells and rents camping equipment from its store in Denver, Colorado. It is a sole proprietorship and is owned and operated by Samuel Stephens. The company sells camping equipment and outdoor clothing. Cogg Hill maintains a perpetual inventory system. The company also rents tents and groups of assorted camping equipment (e.g., Type A, B, and C) to trail guides. The terms of all sales and all rentals are “net 30.” The company delivers the equipment to many of its customers. Some customers pick it up at the store. Mr. Stephens makes all deposits. He removes the cash from the cash register and lists all checks received on a deposit ticket. He then gives the duplicate deposit slip to you for recording. The company’s accounting system includes:
|
Journals |
Ledgers |
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Sales Journal |
General Ledger |
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Purchases Journal |
Accounts Receivable Subsidiary Ledger |
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Cash Receipts Journal |
Accounts Payable Subsidiary Ledger |
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Cash Disbursements Journal |
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|
General Journal |
|
The accounting files include:
|
Name of File |
Business Papers to be Filed |
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Sales and Rental Invoices |
Bookkeeper’s copy of sales invoices Bookkeeper’s copy of rental invoices |
|
Purchase Invoices |
Purchase invoices and credit memorandums |
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Interoffice Memoranda |
Interoffice memoranda received from Mr. Stephens |
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Checks to be signed |
Checks prepared for Mr. Stephens |
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Duplicate Deposit Tickets |
Bookkeeper’s copy of deposit tickets |
The post-closing trial balance of the Cogg Hill Camping Equipment Company, as of May 31, was as follows:
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Cash |
$ |
21,567.81 |
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|
|
|
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Accounts Receivable |
11,492.00 |
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|
||
|
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Allowance for Doubtful Accounts |
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|
$ |
379.35 |
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|
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Interest Receivable |
56.00 |
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Notes Receivable – Emory Co. |
9,870.40 |
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(6-month, 8%, due August 15) |
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Merchandise Inventory |
174,985.00 |
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||
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Office Supplies |
557.05 |
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||
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Store Supplies |
324.75 |
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||
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Prepaid Insurance |
650.00 |
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|
||
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Office Equipment |
17,250.00 |
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|
||
|
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Accumulated Depreciation – Office Equipment |
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|
6,450.00 |
||
|
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Store Equipment |
69,500.00 |
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||
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Accumulated Depreciation – Store Equipment |
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|
22,650.00 |
||
|
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Camping Rental Equipment |
163,175.15 |
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|
||
|
|
Accumulated Depreciation – Camping Rental Equipment |
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|
91,387.00 |
||
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Building |
350,000.00 |
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||
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Accumulated Depreciation – Building |
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|
121,475.00 |
||
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Accounts Payable |
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|
10,435.35 |
||
|
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Interest Payable |
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1,200.00 |
||
|
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Mortgage Note Payable – 9% |
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|
160,000.00 |
||
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Samuel Stephens, Capital |
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|
405,451.46 |
||
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Totals |
$ |
819,428.16 |
|
$ |
819,428.16 |
Accounts Receivable Subsidiary Ledger
|
P. Davis |
$ |
2,131.00 |
|
K. Gragg |
|
890.00 |
|
H. Holmes |
|
1,696.00 |
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S. Peeples |
|
655.00 |
|
A. Smith |
|
1,275.00 |
|
J. Still |
|
4,845.00 |
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Total |
$ |
11,492.00 |
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Accounts Payable Subsidiary Ledger |
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Dex Company |
$ |
1,117.90 |
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Dixon Company |
|
817.40 |
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Fulton, Inc. |
|
108.00 |
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Robinson Co. |
|
1,942.05 |
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Samson Dist. |
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1,950.00 |
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Technical Corp. |
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2,000.00 |
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Zappo Corp. |
|
2,500.00 |
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Totals |
$ |
10,435.35 |
Instructions
1. Examine the business papers that follow. They consist of sales invoices, rental invoices, purchase invoices, duplicate deposits slips, credit memoranda and interoffice memoranda. They appear in the order in which they come to the bookkeeper’s attention. The actions you as bookkeeper should take regarding these are:
a. Sales Invoices—Enter the information in the Sales Journal. Post to the Subsidiary Accounts Subsidiary Ledger.
b. Rental Invoices—Enter the information in the Sales Journal. Post to the Subsidiary Accounts Subsidiary Ledger.
c. Purchases Invoices—Enter the information in the Purchases Journal on the date the invoice is received for each purchase of merchandise inventory or supplies. Post to the Subsidiary Accounts Payable Ledger. Mr. Stephens will send you an interoffice memorandum when he wants you to prepare checks for payment of these invoices.
d. Credit Memoranda—Enter the information in the General Journal.
e. Duplicate Deposit Tickets—Write the amount of the deposit in the checkbook provided and record the information in the Cash Receipts Journal. All cash deposits are from cash sales of camping equipment and should be recorded as a credit to Sales. The checks listed on the deposit ticket are receipts from customers who have made payments on their accounts and should be recorded as credits to Accounts Receivable and posted to the Subsidiary Accounts Receivable Ledger.
f. Interoffice Memoranda—The owner sends information to you, the bookkeeper, instructing you to do certain tasks, such as prepare checks for his signature, establish a new account, or reclassify a previously recorded purchase. When Mr. Stephens asks you to prepare checks for his signature, the steps you should take are as follows: (1) write the check in the checkbook and (2) record the information in the Cash Disbursements Journal. You are not authorized to sign checks.
2. Remember to post daily the following:
a. All transactions you record in the General Journal.
b. Amounts for the Accounts Receivable debit column in the Sales Journal to each individual customer’s account in the Subsidiary Accounts Receivable Ledger.
c. Amounts for the Accounts Payable credit column in the Purchases Journal to each individual creditor’s account in the Subsidiary Accounts Payable Ledger.
d. Amounts for the Accounts Receivable credit column in the Cash Receipts Journal to each individual customer’s account in the Subsidiary Accounts Receivable Ledger.
e. Amounts for the Accounts Payable debit column in the Cash Disbursements Journal to each individual creditor’s account in the Subsidiary Accounts Payable Ledger.
3. At the end of the month, do the following:
a. Foot and crossfoot the special journals and post to the General Ledger.
b. To verify the accuracy of the subsidiary ledgers prepare a schedule of accounts receivable and a schedule of accounts payable, and compare the totals to the balances of the control accounts in the General Ledger.
c. Compare the balance in the checkbook with the balance in the Cash account.
d. Prepare a bank reconciliation as of June 30, 20XX.
e. Record in the General Journal the adjustment(s) to the Cash account as required by the bank reconciliation.
f. Prepare a trial balance in the Trial Balance columns of the worksheet.
g. Complete the worksheet after using the following supplementary data:
1. Accrue the interest on the Emory Company note.
2. Depreciation expense for the month June is: building, $1,500; office equipment, $1,150; store equipment, $3,600; and camping rental equipment, $2,670.
3. Bad debts are estimated to be .5 percent of total net credit sales (do not include rentals).
4. Insurance expense for the month is $250.
5. Office supplies on hand are $480.
6. Store supplies on hand are $275.
7. Accrue salaries for 3 working days at $180 per day.
8. Accrue one months’ (30 days) interest on the mortgage note.
h. Record and post the adjusting entries.
i. Prepare an income statement, statement of owner’s equity, and a balance sheet.
j. Record and post the closing entries.
k. Prepare a post-closing trial balance.
A Chart of General Ledger Accounts appears on the following page. Beginning with Business Paper #1, begin your work recording and filing the business papers as you have been instructed to do.
Chart of General Ledger Accounts
|
Account Title |
Account Number |
|
Cash |
101 |
|
Petty Cash |
102 |
|
Accounts Receivable |
106 |
|
Allowance for Doubtful Accounts |
107 |
|
Interest Receivable |
109 |
|
Notes Receivable |
111 |
|
Merchandise Inventory |
119 |
|
Office Supplies |
124 |
|
Store Supplies |
125 |
|
Prepaid Insurance |
128 |
|
Office Equipment |
163 |
|
Accumulated Depreciation(Office Equipment |
164 |
|
Store Equipment |
165 |
|
Accumulated Depreciation(Store Equipment |
166 |
|
Camping Rental Equipment |
167 |
|
Accumulated Depreciation(Camping Rental Equipment |
168 |
|
Building |
183 |
|
Accumulated Depreciation(Building |
184 |
|
Accounts Payable |
201 |
|
Interest Payable |
203 |
|
Salaries Payable |
209 |
|
Mortgage Note Payable – 9% |
251 |
|
Samuel Stephens, Capital |
301 |
|
Samuel Stephens, Withdrawals |
302 |
|
Camping Equipment Rental Revenue |
406 |
|
Interest Earned |
409 |
|
Camping Equipment Sales |
413 |
|
Cost of Goods Sold |
502 |
|
Depreciation Expense(Building |
606 |
|
Depreciation Expense(Office Equipment |
612 |
|
Depreciation Expense(Store Equipment |
613 |
|
Depreciation Expense(Camping Rental Equipment |
615 |
|
Salaries Expense |
622 |
|
Interest Expense |
633 |
|
Insurance Expense |
637 |
|
Office Supplies Expense |
650 |
|
Store Supplies Expense |
651 |
|
Advertising Expense |
655 |
|
Bad Debt Expense |
656 |
|
Miscellaneous Expense |
677 |
|
Telephone Expense |
688 |
|
Utilities Expense |
690 |
|
Income Summary |
901 |
BUSINESS PAPERS
Business Paper No. 1
Colorado Bank
Member F.D.I.C.
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Coin |
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Currency |
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Checks |
K. Gregg |
890 |
00 |
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Cogg Hill Camping Equipment Industrial Boulevard Denver, Colorado 77787 |
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June 1, |
, 20 |
XX |
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Total |
|
890 |
00 |
000156 133456780 09878
Duplicate Deposit Ticket
Business Paper No. 2
|
Inter-Office Memo |
From |
Date |
|
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|
Samuel Stephens |
June 1, 20XX |
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To |
Subject |
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Bookkeeper |
Petty Cash Fund |
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Establish a petty cash fund in the amount of $100 and issue the check to me.
Note: The check to Mr. Samuel Stephens has been completed and is in the checkbook, but the check has not been recorded.
Business Paper No. 3
|
Inter-Office Memo |
From |
Date |
|
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|
Samuel Stephens |
June 2, 20XX |
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To |
Subject |
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Bookkeeper |
Cash Disbursements |
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Please prepare a check to Zappo for $1,500 as partial payment on a credit purchase made on May 15, terms 2/10, n/30.
Business Paper No. 4
|
Invoice # Z68002 |
Purchase Invoice |
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Zappo Corporation |
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Date |
June 2, |
20XX |
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Sold To: |
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Cogg Hill Camping Company |
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Industrial Blvd. |
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Denver, Colorado, 77787 |
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Customer Order No. CHP4580 |
Our Order No. 68002 |
Date Delivered 6/2/20XX |
Shipped Our Truck |
Terms 2/10,n/60 |
||
|
Quantity |
Description |
Unit Price |
Amount |
|||
|
Ordered |
Shipped |
|
|
|
||
|
12 |
12 |
Down jackets #1378 S/4, M/5, L/5 |
144 |
35 |
1,732 |
20 |
|
6 |
6 |
Rain Ponchos #435 – one size |
38 |
15 |
226 |
90 |
|
8 |
8 |
Hiking boots $177 – M assorted sizes |
72 |
25 |
578 |
00 |
|
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|
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|
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|
|
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Total |
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|
2,539 |
10 |
Customer’s Copy
Business Paper No. 5
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Invoice # S4563 |
Purchase Invoice |
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Samson Distributors |
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Date |
June 2, |
20XX |
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Sold To: |
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Cogg Hill Camping Company |
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Industrial Blvd. |
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Denver, Colorado, 77787 |
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Customer Order No. CHP4581 |
Our Order No. 4563 |
Date Shipped 6/2/20XX |
Shipped Our Truck |
Terms n/30 |
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Quantity |
Description |
Unit Price |
Amount |
|||
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Ordered |
Shipped |
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2 |
2 |
Large Tent V-135 |
825 |
00 |
1,650 |
00 |
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Total |
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1,650 |
00 |
Bookkeeper’s Copy
Business Paper No. 6
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Invoice # R4520 |
Rental Invoice |
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COGG HILL |
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Date |
June 5, |
20XX |
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Rented To: |
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Mr. A. Smith |
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1073 Broadway |
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Rocky Springs, Colorado, 76660 |
Length of Rental: |
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Day(s) |
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1 |
Week(s) |
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Customer Order No. AS1010 |
Our Order No. R4520 |
Date Delivered 6/7/20XX |
Delivered Via Customer Pickup |
Terms n/30 |
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Quantity |
Description |
Unit Price |
Amount |
|||
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Ordered |
Shipped |
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|
4 |
4 |
Large tents |
135 |
00 |
540 |
00 |
|
10 |
10 |
Large Canteens w/covers and belts |
62 |
00 |
620 |
00 |
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Total |
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1,160 |
00 |
Bookkeeper’s Copy
Business Paper No. 7
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Invoice # S6905 |
Sales Invoice |
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COGG HILL |
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Date |
June 5, |
20XX |
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Sold To: |
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Mr. S. Peeples |
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45 Canada Lane |
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St. James, Colorado, 75127 |
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Customer Order No. SP1045 |
Our Order No. S6905 |
Date Delivered 6/7/20XX |
Delivered Customer Pickup |
Terms n/30 |
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Quantity |
Description |
Unit Price |
Amount |
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Ordered |
Shipped |
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5 |
5 |
Down Jackets |
296 |
00 |
1,480 |
00 |
|
3 |
3 |
Tents |
525 |
00 |
1,575 |
00 |
|
3 |
3 |
Hammocks |
71 |
25 |
213 |
75 |
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Total |
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|
3,055 |
00 |
Bookkeeper’s Copy
Cost of goods sold: $1,448.60
Business Paper No. 8
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Inter-Office Memo |
From |
Date |
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|
Samuel Stephens |
June 5, 20XX |
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To |
Subject |
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Bookkeeper |
Cash Disbursements |
|
Please prepare a check payable to Rocky Heights Camping for an advertisement that will appear in 4 weekly issues of its magazine, this month. Cost of the 4 advertisements is $400 total.
Business Paper No. 9
|
Inter-Office Memo |
From |
Date |
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|
Samuel Stephens |
June 6, 20XX |
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To |
Subject |
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Bookkeeper |
Cash Disbursements |
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Please prepare a check payable to Mountain Streams Mortgage Company for $3,200, which includes interest of $1,200 accrued on the note at the end of May, plus $2,000 payment on principal. The payments of principal, plus interest of the previous month, are due on the first of every month. Mountain Streams allows a 10-day grace period for payment.
Note: Use two lines in the Cash Disbursements Journal to record this transaction.
Business Paper No. 10
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Invoice # S6906 |
Sales Invoice |
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COGG HILL |
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Date |
June 8, |
20XX |
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Sold To: |
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Mr. J. Still |
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2231 After Place |
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St. James, Colorado 75127 |
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Customer Order No. JS2034 |
Our Order No. S6906 |
Date Shipped 6/8/20XX |
Delivered Customer Pickup |
Terms n/30 |
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Quantity |
Description |
Unit Price |
Amount |
|||
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Ordered |
Shipped |
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|
30 |
30 |
Sleeping bags |
95 |
50 |
2,865 |
00 |
|
15 |
15 |
#919 Canteens/covers |
20 |
00 |
300 |
00 |
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Total |
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|
3,165 |
00 |
Bookkeeper’s Copy
Business Paper No. 11
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Invoice # S6907 |
Sales Invoice |
|||
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COGG HILL |
|||
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Date |
June 8, |
20XX |
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Sold To: |
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Mrs. H. Holmes |
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4637 Alpine Way |
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Vail, Colorado, 75321 |
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Customer Order No. HH3451 |
Our Order No. S6907 |
Date Shipped 6/7/20XX |
Delivered Our Truck |
Terms n/30 |
||
|
Quantity |
Description |
Unit Price |
Amount |
|||
|
Ordered |
Shipped |
|
|
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||
|
4 |
4 |
Sleeping bags |
97 |
40 |
389 |
60 |
|
4 |
4 |
Hiking boots, assorted sizes |
78 |
95 |
315 |
80 |
|
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|
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Total |
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|
705 |
40 |
Bookkeeper’s Copy
Business Paper No. 12
Colorado Bank
Member F.D.I.C.
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Coin |
2 |
30 |
|||
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Currency |
3,100 |
00 |
|||
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Checks |
H. Holmes |
1,696 |
00 |
||
|
Cogg Hill Camping Equipment Industrial Boulevard Denver, Colorado 77787 |
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S. Peeples |
655 |
00 |
||
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A. Smith |
1,000 |
00 |
||
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June 9, |
, 20 |
XX |
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Total |
|
6,453 |
30 |
000156 133456780 09878
Duplicate Deposit Ticket
Bookkeeper: The Cost of Cash Sales was $1,213.50
Business Paper No. 13
|
Inter-Office Memo |
From |
Date |
|
|
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|
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|
Samuel Stephens |
June 9, 20XX |
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To |
Subject |
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Bookkeeper |
Cash Disbursements |
|
Please prepare one check to Zappo Corporation for payment of the following invoices:
Invoice Z68350 (Balance of May 15) $1,000.00
Invoice Z68002, dated June 2 $2,539.10
Be sure to review credit terms. We want to stay in good standing with Zappo.
Business Paper No. 14
|
Inter-Office Memo |
From |
Date |
|
|
|
|
|
|
Samuel Stephens |
June 9, 20XX |
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To |
Subject |
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Bookkeeper |
Replenish Petty Cash Fund |
|
Please prepare a check to me for replenishment of the petty cash fund.
Petty Cash Voucher #1 Office Supplies $23.45
Petty Cash Voucher #2 Transportation-in $56.30
Business Paper No. 15
|
Invoice # R4521 |
Rental Invoice |
|||
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|
COGG HILL |
|||
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Date |
June 11, |
20XX |
|
Rented To: |
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|
K. Gragg |
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P.O. Box 1560 |
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Colorado Springs, Colorado 73452 |
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Length of Rental |
|
day(s) |
|
|
|
|
2 |
week(s) |
|
Customer Order No. KG2034 |
Our Order No. R4521 |
Date Delivered 6/11/20XX |
Delivered Customer Pickup |
Terms n/30 |
||
|
Quantity |
Description |
Unit Price |
Amount |
|||
|
Ordered |
Shipped |
|
|
|
||
|
6 |
6 |
Type B Group of Camping Equipment |
540 |
00 |
3,240 |
00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total |
|
|
3,240 |
00 |
Bookkeeper’s Copy
Business Paper No. 16
|
Invoice # S6908 |
Sales Invoice |
|||
|
|
COGG HILL |
|||
|
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|
Date |
June 12, |
20XX |
|
Sold To: |
|
|
|
|
|
Mrs. H. Holmes |
|
|
|
|
|
4637 Alpine Way |
|
|
|
|
|
Vail, Colorado, 75321 |
|
|
|
|
|
|
|
|
|
|
Customer Order No. HH3452 |
Our Order No. S6908 |
Date Delivered 6/12/20XX |
Delivered Our Truck |
Terms n/30 |
||
|
Quantity |
Description |
Unit Price |
Amount |
|||
|
Ordered |
Shipped |
|
|
|
||
|
4 |
4 |
Ground Cloth |
24 |
45 |
97 |
80 |
|
2 |
2 |
Two-burner stove |
88 |
50 |
177 |
00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total |
|
|
274 |
80 |
Bookkeeper’s Copy
Business Paper No. 17
|
Invoice # F345-2 |
Purchase Invoice |
|||
|
|
Fulton Incorporated |
|||
|
|
|
Date |
June 12, |
20XX |
|
Sold to: |
|
|
|
|
|
Cogg Hill Camping Company |
|
|
|
|
|
Industrial Blvd. |
|
|
|
|
|
Denver, Colorado 77787 |
|
|
|
|
Customer Order No. CHP4582 |
Our Order No. F345-2 |
Date Shipped 6/12/20XX |
Shipped Our Truck |
Terms 2/10, n/60 |
||
|
Quantity |
Description |
Unit Price |
Amount |
|||
|
Ordered |
Shipped |
|
|
|
||
|
4 |
4 |
Shovel-back pack |
25 |
60 |
102 |
40 |
|
12 |
12 |
Hatchets, assorted colors |
18 |
00 |
216 |
00 |
|
6 |
6 |
Hammocks-large |
52 |
95 |
317 |
70 |
|
5 |
5 |
Igloo ice chests – 4 gallon |
26 |
35 |
131 |
75 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total |
|
|
767 |
85 |
Bookkeeper: This purchase is for Camping Rental Equipment.
Business Paper No. 18
|
Invoice # DC50-45 |
Purchase Invoice |
|||
|
|
Dixon Company |
|||
|
|
|
Date |
June 12, |
20XX |
|
Sold to: |
|
|
|
|
|
Cogg Hill Camping Company |
|
|
|
|
|
Industrial Blvd. |
|
|
|
|
|
Denver, Colorado 77787 |
|
|
|
|
|
|
|
|
|
|
Customer Order No. CHP4583 |
Our Order No. DC50-45 |
Date Shipped 6/13/20XX |
Shipped Our Truck |
Terms 2/10, n/60 |
||
|
Quantity |
Description |
Unit Price |
Amount |
|||
|
Ordered |
Shipped |
|
|
|
||
|
6 |
6 |
Igloo Thermos – 1 gallon |
13 |
00 |
78 |
00 |
|
6 |
6 |
Klondike Cooking Kits |
42 |
35 |
254 |
10 |
|
8 |
8 |
Alaskan knives |
16 |
20 |
129 |
60 |
|
14 |
14 |
Nylon rope |
13 |
25 |
185 |
50 |
|
|
|
Total |
|
|
647 |
20 |
|
|
|
|
|
|
|
|
Business Paper No. 19
Colorado Bank
Member F.D.I.C.
|
|
|
Coin |
5 |
80 |
|||
|
|
|
Currency |
2,985 |
00 |
|||
|
|
|
Checks |
P. Davis |
2,131 |
00 |
||
|
Cogg Hill Camping Equipment Industrial Boulevard Denver, Colorado 77787 |
|
|
A. Smith |
275 |
00 |
||
|
|
|
|
J. Still |
4,845 |
00 |
||
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
||
|
June 15, |
, 20 |
XX |
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
||
|
|
|
Total |
|
10,241 |
80 |
000156 133456780 09878
Duplicate Deposit Ticket
Bookkeeper: The Cost of Cash Sales was $1,101.30
Business Paper No. 20
|
Inter-Office Memo |
From |
Date |
|
|
|
|
|
|
Samuel Stephens |
June 15, 20XX |
|
To |
Subject |
|
|
|
|
|
|
Bookkeeper |
Cash Disbursements |
|
Please prepare checks for the following:
|
Dex Company |
Invoice Dex65-40, terms n/60 |
$1,117.90 |
|
Dixon Company |
Invoice DC50-31, no discount |
$ 817.40 |
|
Robinson Company |
Invoice dated May 15, terms 2/10, 1/30, n/60 |
$1,942.05 |
|
Technical Corporation |
Invoice dated May 20, terms n/30 |
$2,000.00 |
Business Paper No. 21
|
Inter-Office Memo |
From |
Date |
|
|
|
|
|
|
Samuel Stephens |
June 15, 20XX |
|
To |
Subject |
|
|
|
|
|
|
Bookkeeper |
Replenish Petty Cash Fund |
|
Please prepare a check to me for replenishment of the petty cash fund.
|
Petty Cash Voucher #3 |
Office Supplies |
$46.80 |
|
Petty Cash Voucher #4 |
Transportation-in |
$35.90 |
Business Paper No. 22
|
Invoice # S6909 |
Sales Invoice |
|||
|
|
COGG HILL |
|||
|
|
|
Date |
June 21, |
20XX |
|
Sold To: |
|
|
|
|
|
Mr. P. Davis |
|
|
|
|
|
P.O. Box 14567 |
|
|
|
|
|
Grand Junction, Colorado 75345 |
|
|
|
|
|
|
|
|
|
|
Customer Order No. PD2034 |
Our Order No. S6909 |
Date Delivered 6/21/20XX |
Delivered Customer Pickup |
Terms n/30 |
||
|
Quantity |
Description |
Unit Price |
Amount |
|||
|
Ordered |
Shipped |
|
|
|
||
|
4 |
4 |
Type C Group of Camping Equipment |
270 |
00 |
1,080 |
00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total |
|
|
1,080 |
00 |
Bookkeeper’s Copy
Cost of goods sold: $516.00
Business Paper No. 23
|
Invoice # S6910 |
Sales Invoice |
|||
|
|
COGG HILL |
|||
|
|
|
Date |
June 22, |
20XX |
|
Sold To: |
|
|
|
|
|
J. Still |
|
|
|
|
|
2231 After Place |
|
|
|
|
|
St. James, Colorado 75127 |
|
|
|
|
|
|
|
|
|
|
Customer Order No. JS2035 |
Our Order No. S6910 |
Date Delivered 6/22/20XX |
Delivered Our Truck |
Terms n/30 |
||
|
Quantity |
Description |
Unit Price |
Amount |
|||
|
Ordered |
Shipped |
|
|
|
||
|
20 |
20 |
Ground Cloth |
24 |
45 |
489 |
00 |
|
1 |
1 |
Four-burner stove |
145 |
60 |
145 |
60 |
|
|
|
|
|
|
|
|
|
|
|
Total |
|
|
634 |
60 |
Bookkeeper’s Copy
Cost of goods sold: $317.00
Business Paper No. 24
|
Invoice # S6911 |
Sales Invoice |
|||
|
|
COGG HILL |
|||
|
|
|
Date |
June 22, |
20XX |
|
Sold To: |
|
|
|
|
|
S. Peeples |
|
|
|
|
|
45 Canada Lane |
|
|
|
|
|
St. James, Colorado 75127 |
|
|
|
|
|
|
|
|
|
|
Customer Order No. SP204 |
Our Order No. S6911 |
Date Delivered 6/22/20XX |
Delivered Our Truck |
Terms n/30 |
||
|
Quantity |
Description |
Unit Price |
Amount |
|||
|
Ordered |
Shipped |
|
|
|
||
|
5 |
5 |
Ground Cloth |
24 |
45 |
122 |
25 |
|
4 |
4 |
Jackets |
124 |
00 |
496 |
00 |
|
|
|
|
|
|
|
|
|
|
|
Total |
|
|
618 |
25 |
Bookkeeper’s Copy
Cost of goods sold: $237.80
Business Paper No. 25
|
Inter-Office Memo |
From |
Date |
|
|
|
|
|
|
Samuel Stephens |
June 22, 20XX |
|
To |
Subject |
|
|
|
|
|
|
Bookkeeper |
Cash Disbursements |
|
Please prepare three (3) checks for the following invoices:
|
Dixon Company |
Invoice DC50-45, June 13, terms 2/10, n/60 |
$ 647.20 |
|
Fulton, Incorporated |
Invoice F296-1, May 23, terms 2/10, n/60 |
$ 108.00 |
|
|
Invoice F345-2, June 12, terms 2/10, n/60 |
$ 767.85 |
|
Samson Distributors |
Invoice S3968, May 23, terms n/30 |
$1,950.00 |
Business Paper No. 26
|
Inter-Office Memo |
From |
Date |
|
|
|
|
|
|
Samuel Stephens |
June 22, 20XX |
|
To |
Subject |
|
|
|
|
|
|
Bookkeeper |
Withdrawal |
|
Please prepare a check for $3,000, payable to me for my personal use.
Business Paper No. 27
|
Invoice # S6912 |
Sales Invoice |
|||
|
|
COGG HILL |
|||
|
|
|
Date |
June 25, |
20XX |
|
Sold To: |
|
|
|
|
|
S. Peeples |
|
|
|
|
|
45 Canada Lane |
|
|
|
|
|
St. James, Colorado, 75127 |
|
|
|
|
|
|
|
|
|
|
Customer Order No. SP205 |
Our Order No. S6912 |
Date Delivered 6/25/20XX |
Delivered Customer Pickup |
Terms n/30 |
||
|
Quantity |
Description |
Unit Price |
Amount |
|||
|
Ordered |
Shipped |
|
|
|
||
|
4 |
4 |
Air mattresses |
38 |
75 |
155 |
00 |
|
10 |
10 |
Polyethylene tarp |
19 |
20 |
192 |
00 |
|
5 sets |
5 sets |
Tent stakes |
31 |
55 |
157 |
75 |
|
5 |
5 |
Nylon rope |
21 |
80 |
109 |
00 |
|
|
|
Total |
|
|
613 |
75 |
Bookkeeper’s Copy
Cost of goods sold: $225.00
Business Paper No. 28
|
Invoice # R4522 |
Rental Invoice |
|||
|
|
COGG HILL |
|||
|
|
|
Date |
June 26, |
20XX |
|
Rented To: |
|
|
|
|
|
A. Smith |
|
|
|
|
|
1073 Broadway |
|
|
|
|
|
Rocky Springs, Colorado, 76660 |
Length of Rental: |
|
Day(s) |
|
|
|
|
2 |
Week(s) |
|
|
|
|
|
|
|
Customer Order No. AS1011 |
Our Order No. R4522 |
Date Delivered 6/26/20XX |
Delivered Via Our Truck |
Terms n/30 |
||
|
Quantity |
Description |
Unit Price |
Amount |
|||
|
Ordered |
Shipped |
|
|
|
||
|
2 |
2 |
Type A Group Camping Equipment |
720 |
00 |
1,440 |
00 |
|
1 |
1 |
Type B Group Camping Equipment |
540 |
00 |
540 |
00 |
|
|
|
|
|
|
|
|
|
|
|
Total |
|
|
1,980 |
00 |
Bookkeeper’s Copy
Business Paper No. 29
|
Invoice # DC50-95 |
Purchase Invoice |
|||
|
|
Dixon Company |
|||
|
|
|
Date |
June 28, |
20XX |
|
Sold to: |
|
|
|
|
|
Cogg Hill Camping Company |
|
|
|
|
|
Industrial Blvd. |
|
|
|
|
|
Denver, Colorado 77787 |
|
|
|
|
Customer Order No. CHP4584 |
Our Order No. DC50-95 |
Date Shipped 6/25/20XX |
Shipped Our Truck |
Terms 2/10, n/60 |
||
|
Quantity |
Description |
Unit Price |
Amount |
|||
|
ordered |
shipped |
|
|
|
||
|
4 |
4 |
Klondike Cooking Kits |
42 |
35 |
169 |
40 |
|
12 |
12 |
#2 Rafts |
48 |
00 |
576 |
00 |
|
6 |
6 |
Hammocks – small |
36 |
90 |
221 |
40 |
|
10 |
10 |
Igloo ice chests – 2 gallon |
18 |
35 |
183 |
50 |
|
|
|
|
|
|
|
|
|
|
|
|
Total |
|
1,150 |
30 |
Bookkeeper: This purchase is for Camping Rental Equipment
Business Paper No. 30
|
Invoice # Z69001 |
Purchase Invoice |
|||||
|
|
Zappo Corporation |
|||||
|
|
|
Date |
June 27, |
20XX |
||
|
Sold to: |
|
|
|
|
||
|
Cogg Hill Camping Company |
|
|
|
|||
|
Industrial Blvd. |
|
|
|
|||
|
Denver, Colorado 77787 |
|
|
|
|||
|
|
|
|
|
|||
|
Customer Order No. CHP4585 |
Our Order No. Z69001 |
Date Shipped 6/26/19XX |
Shipped Via Our Truck |
Terms 2/10, n/60 |
||
|
Quantity |
Description |
Unit Price |
Amount |
|||
|
ordered |
shipped |
|
|
|
||
|
10 |
10 |
Down Jackets, assorted sizes |
86 |
61 |
866 |
10 |
|
12 |
12 |
Rain ponchos $435 – one size fits all |
38 |
15 |
457 |
80 |
|
2 |
2 |
Hiking boots #245 |
72 |
25 |
144 |
50 |
|
14 |
14 |
Nylon rope |
13 |
25 |
185 |
50 |
|
|
|
|
|
|
|
|
|
|
|
Total |
|
|
1,653 |
90 |
Business Paper No. 31
|
Inter-Office Memo |
From |
Date |
|
|
|
|
|
|
Samuel Stephens |
June 28, 20XX |
|
To |
Subject |
|
|
|
|
|
|
Bookkeeper |
Cash Disbursements |
|
Prepare your payroll check. Salary for the period ended June 28 is $1,680.00
Business Paper No. 32
|
Inter-Office Memo |
From |
Date |
|
|
|
|
|
|
Samuel Stephens |
June 30, 20XX |
|
To |
Subject |
|
|
|
|
|
|
Bookkeeper |
Receipt of notes receivableDisbursements |
|
Record the receipt of a 60-day, 12% note receivable from Mrs. K. Gragg in settlement of her account receivable.
Business Paper No. 33
|
Inter-Office Memo |
From |
Date |
|
|
|
|
|
|
Samuel Stephens |
June 30, 20XX |
|
To |
Subject |
|
|
|
|
|
|
Bookkeeper |
Replenish Petty Cash Fund |
|
Please prepare a check for $95.10 to replenish the petty cash fund for:
|
Petty Cash Voucher #5 |
Transportation-in |
$34.00 |
|
Petty Cash Voucher #6 |
Office Supplies |
$42.50 |
|
Petty Cash Voucher #7 |
Store Supplies |
$18.60 |
Business Paper No. 34
Colorado Bank
Member F.D.I.C.
|
|
|
Coin |
6 |
70 |
|||
|
|
|
Currency |
3,645 |
00 |
|||
|
|
|
Checks |
A. Smith |
1,435 |
00 |
||
|
Cogg Hill Camping Equipment Industrial Boulevard Denver, Colorado 77787 |
|
|
S. Peeples |
3,055 |
00 |
||
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
||
|
June 30, |
, 20 |
XX |
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
||
|
|
|
Total |
|
8,141 |
70 |
000156 133456780 09878
Duplicate Deposit Ticket
Bookkeeper: Cost of cash sales was $1,432.60
Business Paper No. 35
|
Inter-Office Memo |
From |
Date |
|
|
|
|
|
|
Samuel Stephens |
June 30, 20XX |
|
To |
Subject |
|
|
|
|
|
|
Bookkeeper |
Return of Merchandise to vendor |
|
Record the return of 1 large tent V-135 to Sampson Distributors for $825.00 Sampson’s invoice #S4563, dated June 2, 20XX
Business Paper No. 36
|
Inter-Office Memo |
From |
Date |
|
|
|
|
|
|
Samuel Stephens |
June 30, 20XX |
|
To |
Subject |
|
|
|
|
|
|
Bookkeeper |
Reclassification of camping equipment |
|
The 12 rafts purchased on June 28 from Dixon Company (Invoice CD50-95) were sold for cash to a rafting company. Remove the value of the rafts ($576) from Camping Rental Equipment and charge it to the Merchandise Inventory account.
Business Paper No. 37
|
Inter-Office Memo |
From |
Date |
|
|
|
|
|
|
Samuel Stephens |
June 30, 20XX |
|
To |
Subject |
|
|
|
|
|
|
Bookkeeper |
Telephone expenses for June |
|
Please make a check payable to Intermountain Telephone for $825 for the telephone expense for June.
Business Paper No. 38
|
Inter-Office Memo |
From |
Date |
|
|
|
|
|
|
Samuel Stephens |
June 30, 20XX |
|
To |
Subject |
|
|
|
|
|
|
Bookkeeper |
Utilities expense for June |
|
Please make a check payable to Rocky Pacific Utility for $600 for the utilities (gas and electric) expense for June.
Business Paper No. 39
|
Inter-Office Memo |
From |
Date |
|
|
|
|
|
|
Samuel Stephens |
June 30, 20XX |
|
To |
Subject |
|
|
|
|
|
|
Bookkeeper |
Bank reconciliation |
|
Use the Cash Receipts Journal, Cash Disbursements Journal, and the June bank statement and the bank reconciliation of May 31, 20XX on the following pages, and prepare the bank reconciliation for June 30, 20XX.
|
COGG HILL CAMPING EQUIPMENT COMPANY |
|||||||||
|
Bank Reconciliation |
|||||||||
|
May 31, 20XX |
|||||||||
|
|
|
|
|
|
|
|
|
|
|
|
Balance per ledger, May 31, 20XX |
|
|
|
|
|
|
$ 21 |
567 |
81 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance per bank statement, May 28, 20XX |
|
|
|
|
|
|
21 |
772 |
21 |
|
Plus Outstanding deposits |
|
|
|
|
|
|
2 |
345 |
60 |
|
Less: Outstanding checks |
|
|
|
|
|
|
|
|
|
|
No. 581 |
|
|
|
$ |
100 |
00 |
|
|
|
|
No. 519 |
|
|
|
2 |
450 |
00 |
2 |
500 |
00 |
|
Adjusted Cash Balance, May 31, 20XX |
|
|
|
|
|
|
$ 21 |
567 |
81 |
|
|
|
|
|
|
|
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Colorado Bank
1520 Market Street
Denver, Colorado 77787
Cogg Hill Camping Equipment Company Statement Date June 30, 20XX
Industrial Blvd. Business Checking Account
Denver, Colorado 77787
|
Balance Last Statement |
Deposits |
Checks and Debits |
Service Charge |
Balance this Statement |
|||
|
21,772.21 |
19,930.70 |
23,703.45 |
15.00 |
|
17,984.46 |
||
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|
Date |
Check Number |
Checks and Other Debits |
Date |
Deposits |
|||
|
May |
30 |
518 |
100.00 |
|
May |
30 |
2,345.80 |
|
|
30 |
519 |
2,450.00 |
|
June |
2 |
890.00 |
|
June |
5 |
520 |
100.00 |
|
|
9 |
6,453.30 |
|
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5 |
521 |
1,500.00 |
|
|
15 |
10,241.80 |
|
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6 |
522 |
400.00 |
|
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7 |
523 |
3,200.00 |
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12 |
524 |
3,488.32 |
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13 |
525 |
79.75 |
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19 |
530 |
82.70 |
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20 |
526 |
1,117.90 |
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21 |
527 |
817.40 |
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|
21 |
528 |
1,922.63 |
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25 |
534 |
3,000.00 |
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25 |
532 |
860.49 |
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26 |
533 |
1,950.00 |
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28 |
529 |
2,000.00 |
|
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28 |
531 |
634.26 |
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28 |
DM |
15.00 Check charges |
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Journals
SALES JOURNAL Page 6
|
Date |
Account Debited |
Invoice No. |
PR |
A/R Dr. Sales Cr. |
A/R Dr. Rental Revenue Cr. |
Cost of Goods Sold Dr./ Inventory Cr. |
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PURCHASES JOURNAL Page 5
|
Date |
Account Debited |
Date of Invoice |
Terms |
PR |
A/P Cr. |
Inventory Dr. |
Other Accounts Dr. |
|||||||
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CASH RECEIPTS JOURNAL Page 8
|
Date |
Account Credited |
Explanation |
PR |
Cash Debit |
Accounts Receivable Credit |
Sales Credit |
Cost of Goods Sold Dr./ Inventory Cr. |
|||||||||
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CASH DISBURSEMENTS JOURNAL Page 6
|
Date |
Chk. No. |
Payee |
Account Debited |
PR |
Cash Cr. |
Inventory Cr. |
Other Accounts Dr. |
Accounts Payable Dr. |
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GENERAL JOURNAL Page 8
|
Month |
Day |
Account Titles and Explanation |
PR |
Debit |
Credit |
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GENERAL JOURNAL Page 9
|
Month |
Day |
Account Titles and Explanation |
PR |
Debit |
Credit |
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GENERAL JOURNAL Page 10
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Month |
Day |
Account Titles and Explanation |
PR |
Debit |
Credit |
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GENERAL JOURNAL Page 11
|
Month |
Day |
Account Titles and Explanation |
PR |
Debit |
Credit |
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GENERAL JOURNAL Page 12
|
Month |
Day |
Account Titles and Explanation |
PR |
Debit |
Credit |
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General Ledger
Cash |
Account Number 101 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
21,567.81 |
|
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Petty Cash |
Account Number 102 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
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|
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Accounts Receivable |
Account Number 106 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
11,492.00 |
|
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Allowance for Doubtful Accounts |
Account Number 107 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
379.35 |
|
|
|
|
|
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|
General Ledger
Interest Receivable |
Account Number 109 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
56.00 |
|
|
|
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|
Notes Receivable |
Account Number 111 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
9,870.40 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Merchandise Inventory |
Account Number 119 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
174,985.00 |
|
|
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|
Office Supplies |
Account Number 124 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
557.05 |
|
|
|
|
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|
General Ledger
Store Supplies |
Account Number 125 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
324.75 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
Prepaid Insurance |
Account Number 128 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
650.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Office Equipment |
Account Number 163 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
17,250.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Depreciation – Office Equipment |
Account Number 164 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
6,450.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Store Equipment |
Account Number 165 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
69,500.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
General Ledger
Accumulated Depreciation – Store Equipment |
Account Number 166 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
22,650.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Camping Rental Equipment |
Account Number 167 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
163,175.15 |
|
|
|
|
|
|
|
|
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|
|
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|
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|
|
Accumulated Depreciation – Camping Rental Equip. |
Account Number 168 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
91,387.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Building |
Account Number 183 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
350,000.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Depreciation – Building |
Account Number 184 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
121,475.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
General Ledger
Accounts Payable |
Account Number 201 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
10,435.35 |
|
|
|
|
|
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|
Interest Payable |
Account Number 203 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
1,200.00 |
|
|
|
|
|
|
|
|
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|
|
Salaries Payable |
Account Number 209 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Mortgage Note Payable |
Account Number 251 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
160,000.00 |
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
General Ledger
Samuel Stephens, Capital |
Account Number 301 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
405,451.46 |
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
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|
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|
|
|
Samuel Stephens, Withdrawals |
Account Number 302 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Camping Equipment Rental Revenue |
Account Number 406 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
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|
|
Interest Revenue |
Account Number 409 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
|
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|
|
General Ledger
Camping Equipment Sales |
Account Number 413 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
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|
|
Cost of Goods Sold |
Account Number 502 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
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|
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|
|
Depreciation Expense – Building |
Account Number 606 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
|
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|
|
Depreciation Expense – Office Equipment |
Account Number 612 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
General Ledger
Depreciation Expense – Store Equipment |
Account Number 613 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Depreciation Expense - Camping Rental Equipment |
Account Number 615 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Salaries Expense |
Account Number 622 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
Interest Expense |
Account Number 633 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Insurance Expense |
Account Number 637 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
General Ledger
Office Supplies Expense |
Account Number 650 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Store Supplies Expense |
Account Number 651 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Advertising Expense |
Account Number 655 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Bad Debt Expense |
Account Number 656 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Miscellaneous Expense |
Account Number 677 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
General Ledger
Telephone Expense |
Account Number 688 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Utilities Expense |
Account Number 690 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Income Summary |
Account Number 901 |
|||||
DateMonth Day |
Explanation |
Post Ref. |
Debit |
Credit |
Balance |
|
|
June |
1 |
Beginning Balance |
|
|
|
00.00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
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|
|
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|
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|
|
Accounts Receivable
Subsidiary Ledger
|
P. Davis |
P.O. Box 14567 |
Grand Junction, Colorado 75345 |
|
|
DATE |
EXPLANATION |
POST REF. |
DEBIT |
CREDIT |
BALANCE |
|
|||||||
|
June |
1 |
Beginning Balance |
|
|
|
|
|
|
|
2 |
131 |
00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
K. Gragg |
P.O. Box 1560 |
Colorado Springs, Colorado 73452 |
|
|
DATE |
EXPLANATION |
POST REF. |
DEBIT |
CREDIT |
BALANCE |
|
|||||||
|
June |
1 |
Beginning Balance |
|
|
|
|
|
|
|
|
890 |
00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
|
|
H. Holmes |
4637 Alpine Way |
Vail, Colorado 75321 |
|
|
DATE |
EXPLANATION |
POST REF. |
DEBIT |
CREDIT |
BALANCE |
|
|||||||
|
June |
1 |
Beginning Balance |
|
|
|
|
|
|
|
1 |
696 |
00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
S. Peeples |
45 Canada Lane |
St. James, Colorado 75127 |
|
|
DATE |
EXPLANATION |
POST REF. |
DEBIT |
CREDIT |
BALANCE |
|
|||||||
|
June |
1 |
Beginning Balance |
|
|
|
|
|
|
|
|
655 |
00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
A. Smith |
1073 Broadway |
Rock Springs, Colorado 76660 |
|
|
DATE |
EXPLANATION |
POST REF. |
DEBIT |
CREDIT |
BALANCE |
|
|||||||
|
June |
1 |
Beginning Balance |
|
|
|
|
|
|
|
1 |
275 |
00 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
J. Still |
2231 After Place |
St. James, Colorado 75127 |
|
|
DATE |
EXPLANATION |
POST REF. |
DEBIT |
CREDIT |
BALANCE |
|
|||||||
|
June |
1 |
Beginning Balance |
|
|
|
|
|
|
|
4 |
845 |
00 |
|
|
|
|
|
|
|
|
|
|
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|
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|
|
|
Accounts Payable
Subsidiary Ledger
|
Dex Company |
|
Vendor Number D1004 |
|
|
DATE |
EXPLANATION |
POST REF. |
DEBIT |
CREDIT |
BALANCE |
|
|||||||
|
June |
1 |
Beginning Balance |
|
|
|
|
|
|
|
1 |
117 |
90 |
|
|
|
|
|
|
|
|
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|
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|
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|
|
|
|
Dixon Company |
|
Vendor Number D1025 |
|
|
DATE |
EXPLANATION |
POST REF. |
DEBIT |
CREDIT |
BALANCE |
|
|||||||
|
June |
1 |
Beginning Balance |
|
|
|
|
|
|
|
|
817 |
40 |
|
|
|
|
|
|
|
|
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|
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|
|
Fulton, Inc. |
|
Vendor Number F1060 |
|
|
DATE |
EXPLANATION |
POST REF. |
DEBIT |
CREDIT |
BALANCE |
|
|||||||
|
June |
1 |
Beginning Balance |
|
|
|
|
|
|
|
|
108 |
00 |
|
|
|
|
|
|
|
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|
|
Robinson Company |
|
Vendor Number R1040 |
|
|
DATE |
EXPLANATION |
POST REF. |
DEBIT |
CREDIT |
BALANCE |
|
|||||||
|
June |
1 |
Beginning Balance |
|
|
|
|
|
|
|
1 |
942 |
05 |
|
|
|
|
|
|
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|
|
Samson Distributors |
|
Vendor Number S1010 |
|
|
DATE |
EXPLANATION |
POST REF. |
DEBIT |
CREDIT |
BALANCE |
|
|||||||
|
June |
1 |
Beginning Balance |
|
|
|
|
|
|
|
1 |
950 |
00 |
|
|
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|
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|
|
Technical Corporation |
|
Vendor Number T1020 |
|
|
DATE |
EXPLANATION |
POST REF. |
DEBIT |
CREDIT |
BALANCE |
|
|||||||
|
June |
1 |
Beginning Balance |
|
|
|
|
|
|
|
2 |
000 |
00 |
|
|
|
|
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|
|
Zappo Corporation |
|
Vendor Number Z1025 |
|
|
DATE |
EXPLANATION |
POST REF. |
DEBIT |
CREDIT |
BALANCE |
|
|||||||
|
June |
1 |
Beginning Balance |
|
|
|
|
|
|
|
2 |
500 |
00 |
|
|
|
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|
|
Schedules, Financial Statements, WorkSheet, and Post-Closing Trial Balance
|
COGG HILL CAMPING EQUIPMENT COMPANY |
|||
|
Schedule of Accounts Receivable |
|||
|
June 30, 20XX |
|||
|
|
|||
|
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|
|
COGG HILL CAMPING EQUIPMENT COMPANY |
|||
|
Schedule of Accounts Payable |
|||
|
June 30, 20XX |
|||
|
|
|||
|
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|
|
COGG HILL CAMPING EQUIPMENT COMPANY |
|
Bank Reconciliation |
|
June 30, 20XX |
|
|
|
|
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COGG HILL CAMPING |
|||||||||||||
|
Worksheet for Period |
|||||||||||||
|
|
|||||||||||||
|
|
ACCOUNT NUMBER AND TITLE |
UNADJUSTED Trial Balance |
Adjustments |
||||||||||
|
|
|
Dr. |
Cr. |
Dr. |
Cr. |
||||||||
|
101 |
Cash |
|
|
|
|
|
|
|
|
|
|
|
|
|
102 |
Petty Cash |
|
|
|
|
|
|
|
|
|
|
|
|
|
106 |
Accounts Receivable |
|
|
|
|
|
|
|
|
|
|
|
|
|
107 |
Allow. For Doubtful Accts. |
|
|
|
|
|
|
|
|
|
|
|
|
|
109 |
Interest Receivable |
|
|
|
|
|
|
|
|
|
|
|
|
|
111 |
Notes Receivable |
|
|
|
|
|
|
|
|
|
|
|
|
|
119 |
Merchandise Inventory |
|
|
|
|
|
|
|
|
|
|
|
|
|
124 |
Office Supplies |
|
|
|
|
|
|
|
|
|
|
|
|
|
125 |
Store Supplies |
|
|
|
|
|
|
|
|
|
|
|
|
|
128 |
Prepaid Insurance |
|
|
|
|
|
|
|
|
|
|
|
|
|
163 |
Office Equipment |
|
|
|
|
|
|
|
|
|
|
|
|
|
164 |
Accumulated Depreciation |
|
|
|
|
|
|
|
|
|
|
|
|
|
165 |
Store Equipment |
|
|
|
|
|
|
|
|
|
|
|
|
|
166 |
Accumulated Depreciation |
|
|
|
|
|
|
|
|
|
|
|
|
|
167 |
Camping Rental Equipment |
|
|
|
|
|
|
|
|
|
|
|
|
|
168 |
Accumulated Depreciation |
|
|
|
|
|
|
|
|
|
|
|
|
|
183 |
Building |
|
|
|
|
|
|
|
|
|
|
|
|
|
184 |
Accumulated Depreciation |
|
|
|
|
|
|
|
|
|
|
|
|
|
201 |
Accounts Payable |
|
|
|
|
|
|
|
|
|
|
|
|
|
203 |
Interest Payable |
|
|
|
|
|
|
|
|
|
|
|
|
|
209 |
Salaries Payable |
|
|
|
|
|
|
|
|
|
|
|
|
|
251 |
Mortgage Note Payable |
|
|
|
|
|
|
|
|
|
|
|
|
|
301 |
Samuel Stephens, Capital |
|
|
|
|
|
|
|
|
|
|
|
|
|
302 |
Samuel Stephens, Withdraw. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balances Carried Forward |
|
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|
|
EQUIPMENT COMPANY |
|||||||||||||||||
|
Ended June 30, 20XX |
|||||||||||||||||
|
|
|||||||||||||||||
|
ADJUSTED TRIAL BALANCE |
INCOME STATEMENT |
BAL. SHEET AND STATEMENT OF OWNER’S EQUITY |
|||||||||||||||
|
DR. |
CR. |
DR. |
CR. |
DR. |
CR. |
||||||||||||
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|
|
COGG HILL CAMPING |
|||||||||||||
|
Worksheet for Month |
|||||||||||||
|
|
|||||||||||||
|
|
ACCOUNT NUMBER AND TITLE |
UNADJUSTED Trial Balance |
Adjustments |
||||||||||
|
|
|
Dr. |
Cr. |
Dr. |
Cr. |
||||||||
|
|
Balances Brought Forward |
|
|
|
|
|
|
|
|
|
|
|
|
|
406 |
Camping Equip. Rent. Rev. |
|
|
|
|
|
|
|
|
|
|
|
|
|
409 |
Interest Revenue |
|
|
|
|
|
|
|
|
|
|
|
|
|
413 |
Camping Equipment Sales |
|
|
|
|
|
|
|
|
|
|
|
|
|
502 |
Cost of Goods Sold |
|
|
|
|
|
|
|
|
|
|
|
|
|
606 |
Deprec. Expense – Building |
|
|
|
|
|
|
|
|
|
|
|
|
|
612 |
Deprec. Expense – Office |
|
|
|
|
|
|
|
|
|
|
|
|
|
613 |
Deprec. Expense – Store |
|
|
|
|
|
|
|
|
|
|
|
|
|
615 |
Deprec. Expense – Camp. Eq. |
|
|
|
|
|
|
|
|
|
|
|
|
|
622 |
Salaries Expense |
|
|
|
|
|
|
|
|
|
|
|
|
|
633 |
Interest Expense |
|
|
|
|
|
|
|
|
|
|
|
|
|
637 |
Insurance Expense |
|
|
|
|
|
|
|
|
|
|
|
|
|
650 |
Office Supplies Expense |
|
|
|
|
|
|
|
|
|
|
|
|
|
651 |
Store Supplies Expense |
|
|
|
|
|
|
|
|
|
|
|
|
|
655 |
Advertising Expense |
|
|
|
|
|
|
|
|
|
|
|
|
|
656 |
Bad Debt Expense |
|
|
|
|
|
|
|
|
|
|
|
|
|
677 |
Miscellaneous Expense |
|
|
|
|
|
|
|
|
|
|
|
|
|
688 |
Telephone Expense |
|
|
|
|
|
|
|
|
|
|
|
|
|
690 |
Utilities Expense |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net Income for the Period |
|
|
|
|
|
|
|
|
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|
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|
|
|
EQUIPMENT COMPANY |
|||||||||||||||||
|
Ended June 30, 20XX |
|||||||||||||||||
|
|
|||||||||||||||||
|
ADJUSTED TRIAL BALANCE |
INCOME STATEMENT |
BAL. SHEET AND STATEMENT OF OWNER’S EQUITY |
|||||||||||||||
|
DR. |
CR. |
DR. |
CR. |
DR. |
CR. |
||||||||||||
|
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COGG HILL CAMPING EQUIPMENT COMPANY |
|||||||||
|
Income Statement |
|||||||||
|
For the Month Ended June 30, 20XX |
|||||||||
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COGG HILL CAMPING EQUIPMENT COMPANY |
|||||||||
|
Statement of Owner’s Equity |
|||||||||
|
For the Month Ended June 30, 20XX |
|||||||||
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COGG HILL CAMPING EQUIPMENT COMPANY |
|||||||||
|
Balance Sheet |
|||||||||
|
June 30, 20XX |
|||||||||
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|
COGG HILL CAMPING EQUIPMENT COMPANY |
||||||
|
Post-Closing Trial Balance |
||||||
|
June 30, 20XX |
||||||
|
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RECEIVED JUNE 4
RECEIVED JUNE 4
COST OF GOODS SOLD: $1,378.75
COST OF GOODS SOLD: $320.00
COST OF GOODS SOLD: $110.65
RECEIVED JUNE 13
RECEIVED JUNE 13
RECEIVED JUNE 28
RECEIVED JUNE 28
81
22,357
00
100
81
22,457
00
890
81
21,567
Petty Cash Fund Est.
�
Samuel Stephens
XX
June 2,
100.00
XX
June 20,
Establish petty cash fund
One Hundred Dollars and no/100
Samuel Stephens
100.00
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
523
64-10
610
DOLLARS
No. 523
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
522
64-10
610
DOLLARS
No. 522
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
521
64-10
610
DOLLARS
No. 521
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
520
64-10
610
DOLLARS
No. 520
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
524
64-10
610
DOLLARS
No. 524
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
527
64-10
610
DOLLARS
No. 527
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
526
64-10
610
DOLLARS
No. 526
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
525
64-10
610
DOLLARS
No. 525
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
530
64-10
610
DOLLARS
No. 530
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
529
64-10
610
DOLLARS
No. 529
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
528
64-10
610
DOLLARS
No. 528
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
531
64-10
610
DOLLARS
No. 531
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
535
64-10
610
DOLLARS
No. 535
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
533
64-10
610
DOLLARS
No. 533
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
534
64-10
610
DOLLARS
No. 534
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
532
64-10
610
DOLLARS
No. 532
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
539
64-10
610
DOLLARS
No. 539
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
538
64-10
610
DOLLARS
No. 538
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
537
64-10
610
DOLLARS
No. 537
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
536
64-10
610
DOLLARS
No. 536
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
543
64-10
610
DOLLARS
No. 543
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
542
64-10
610
DOLLARS
No. 542
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
541
64-10
610
DOLLARS
No. 541
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
540
64-10
610
DOLLARS
No. 540
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
(The McGraw-Hill Companies, Inc., 2007
72 Fundamental Accounting Principles, 18/e
(The McGraw-Hill Companies, Inc., 2007
Cogg Hill Camping Equipment Company Practice Set 73
