problem 8.1a and 8.2a

Problem 8.1A and 8.2A8.1A Journalizing credit purchases and purchases returns and allowances and posting to the general ledger.8.2A Posting to the accounts payable ledger and preparing a schedule of accounts payable.

GENERAL LEDGER ACCOUNTS205 Accounts Payable, $13,904 credit501 Purchases502 Freight In503 Purchase returns and allowances

Creditors and balances as of June 1.

Purchases Journal (2)

Problem_____________________________ Name_________________________

PURCHASES JOURNALPAGE __

DATECREDITOR'S ACCOUNT CREDITEDINVOICE NUMBERINVOICE DATETERMSPOST. REF.ACCOUNTS PAYABLE CREDITPURCHASES DEBITFREIGHT IN DEBIT

0.000.000.00

\eEpsonHP LaserCancel

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General Journal

Problem _________________Name_____________________

GENERAL JOURNALPage

DATEDESCRIPTIONPOST. REF.DEBITCREDIT

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Sales Journal

Problem _____________________Name ___________

SALES JOURNALPAGE 8

DATESALES SLIP NO.CUSTOMER'S ACCOUNT DEBITEDPOST. REF.ACCOUNTS RECEIVABLE DEBITSALES TAX PAYABLE CREDITSALES CREDIT

2010

July1501Bonnie Franklin91868850

6502Janet Judge2,8352102,625

11503Raymond Clay2,8082082,600

17504Melissa Gray97272900

23505Angela Nguyen54040500

27506Clifton Wallace1,7281281,600

29507Sally Wei1,4041041,300

31508Ken Holt43232400

31Totals11,63786210,775

(111)(231)(401)

Totals23,163.001,493.0021,149.00

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Purchases Journal

Problem_____________________________ Name_________________________

PURCHASES JOURNALPAGE 14 __


2010

June1Jones Company424127-Mayn/602,1751,995180

8Camera & Films Products11023-Junn/451,3901,390

12The Optical Supply Store72829-Jun1/10, n/60906906


23Chicago Case Company310818-Junn/451,9401,940

28Zant Corporation502724-Jun2/10, n/302,5902,470120

30Totals10,1269,751375

20,252.0019,502.00750.00


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Cash Receipts Journal

Problem______________________ Name______________________

Cash Receipts JournalPage__

DATEDESCRIPTIONPOST. REF.ACCOUNTS RECEIVABLE CREDITSALES TAX PAYABLE CREDITSALES CREDITOTHER ACCOUNTS CREDITCASH DEBIT

ACCOUNT NAMEPOST. REF.AMOUNT

0.000.000.000.000.00


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Cash Payments Journal

Problem__________________________ Name________________________

CASH PAYMENTS JOURNALPage__

DATECK. NO.DESCRIPTIONPOST. REF.ACCOUNTS PAYABLE DEBITOTHER ACCOUNTS DEBITPURCHASES DISCOUNT CREDITCASH CREDIT


Totals

\eEpsonHP Laser

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Payroll Register

Problem ______________________________Name_____________

PAYROLL REGISTER Week Beginning

EARNINGS

NAMENO. OF ALLOW.MARITAL STATUSCUMULATIVE EARNINGSNO. OF HOURSRATEREGULAROVERTIMEGROSS AMOUNTCUMULATIVE EARNINGS

0.000.000.000.000.00

AND ENDING: , PAID:

TAXABLE WAGESDEDUCTIONSDISTRIBUTION

NAMESOCIAL SECURITYMEDICAREFUTASOCIAL SECURITYMEDICAREINCOME TAXNET AMOUNTCHECK NO.WAGESWAGES

0.000.000.000.000.000.000.000.000.00

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Voucher Register

Problem _____________________________________Name___________________

VOUCHER REGISTER

DATEVOU. NO.PAYABLE TOPAIDACCOUNTS PAYABLE CREDITSOCIAL SECURITY TAX PAY. CREDITMEDICARE TAX PAYABLE CREDITEMPLOYEE INCOME TAX PAY. CREDITPURCHASES DEBITFREIGHT IN DEBITOFFICE SUPPLIES DEBITOTHER ACCOUNTS

DATECK NO.ACCOUNT NAMEPOST. REF.DEBITCREDIT

0.000.000.000.000.000.000.000.000.00

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Check Register

Problem ______________________Name _______________

CHECK REGISTER

DATECHECK NO.PAYABLE TOVOUCHER NUMBERACCOUNTS PAYABLE DEBITPURCHASES DISCOUNTS CREDITCASH CREDIT

0.000.000.00

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.

Accounts Receivable Ledger

Problem ____________________________Name__________________________

ACCOUNTS RECEIVABLE LEDGER

NAME Bonnie Franklin

ADDRESS

DATEDESCRIPTIONPOST. REF.DEBITCREDITBALANCE

2010

July1S8918918

NAME Janet Judge

ADDRESS


2010

July6S82,8352,835

NAME

ADDRESS


NAME

ADDRESS


NAME

ADDRESS


NAME

ADDRESS


NAME

ADDRESS


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General Ledger (2)

Problem _______________________________Name________________

GENERAL LEDGER

ACCOUNTAccounts PayableACCOUNT NO. 205

DATEDESCRIPTIONPOSTDEBITCREDITBALANCE

REF.DebitCredit

2010

June1Balance13,904

18J3837513,529

30J3824013,289

30P1410,126

ACCOUNTSales Tax PayableACCOUNT NO. 231


REF.DebitCredit

2010

July31S8862832

ACCOUNTSalesACCOUNT NO. 401


REF.DebitCredit

2010

July31S810,77510,775

ACCOUNTACCOUNT NO.


REF.DebitCredit

ACCOUNTACCOUNT NO.


REF.DebitCredit

ACCOUNTACCOUNT NO.


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REF.DebitCredit

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Accounts Payable Ledger

Problem ____________________________Name__________________________

ACCOUNTS PAYABLE LEDGER

NAME Chicago Case CompanyTerms: n/45


2010

June1Balance10,480

23P141,39011,870

30P14112512,995

NAMETerms:


NAMETerms:


NAMETerms:


NAMETerms:


NAMETerms:


NAMETerms:


NAMETerms:


NAMETerms:


&L&D


Problem_____________________________ Name_________________________



0.000.000.00


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General Journal

Problem _________________Name_____________________

GENERAL JOURNALPage 38


2010

June18Accounts Payable/Jones Company205 375

Purchase Returns and Allowances503375

Received credit memo 110 for defective

cameras that were returned; original purchase

mad on Invoice 4241, May 27, 2010

30Accounts Payable/Chicago Case Company240


Received credit memo 1108 for allowance for

damaged merchandise; original purchase made on Invoice 3108, June 18, 2010

&L&D

Sales Journal

Problem _____________________Name ___________

SALES JOURNALPAGE 8


2010


6502Janet Judge2,8352102,625

11503Raymond Clay2,8082082,600




29507Sally Wei1,4041041,300

31508Ken Holt43232400

31Totals11,63786210,775

(111)(231)(401)

Totals23,163.001,493.0021,149.00

&L&D

Purchases Journal

Problem_____________________________ Name_________________________



2010







30Totals10,1269,751375

20,252.0019,502.00750.00


&L&D


Problem______________________ Name______________________




0.000.000.000.000.00


&L&D


Problem__________________________ Name________________________




Totals

\eEpsonHP Laser

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Payroll Register

Problem ______________________________Name_____________


EARNINGS


0.000.000.000.000.00

AND ENDING: , PAID:



0.000.000.000.000.000.000.000.000.00

&L&D

Voucher Register

Problem _____________________________________Name___________________

VOUCHER REGISTER



0.000.000.000.000.000.000.000.000.00

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Check Register

Problem ______________________Name _______________

CHECK REGISTER


0.000.000.00

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Problem ____________________________Name__________________________



ADDRESS


2010

July1S8918918

NAME Janet Judge

ADDRESS


2010

July6S82,8352,835

NAME

ADDRESS


NAME

ADDRESS


NAME

ADDRESS


NAME

ADDRESS


NAME

ADDRESS


&L&D

General Ledger (2)

Problem _______________________________Name________________

GENERAL LEDGER



REF.DebitCredit

2010

June1Balance13,904

18J3837513,529

30J3824013,289

30P1410,126

ACCOUNTSales Tax PayableACCOUNT NO. 231


REF.DebitCredit

2010

July31S8862832

ACCOUNTSalesACCOUNT NO. 401


REF.DebitCredit

2010

July31S810,77510,775

ACCOUNTACCOUNT NO.


REF.DebitCredit

ACCOUNTACCOUNT NO.


REF.DebitCredit

ACCOUNTACCOUNT NO.


REF.DebitCredit

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REF.DebitCredit

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Problem ____________________________Name__________________________


NAME Jones CompanyTerms: n/60


2010

June1Invoice 4241, 5/27/10P142,175.002,175

18credit memo 110J38375.001,800

NAMETerms:


NAMETerms:


NAMETerms:


NAMETerms:


NAMETerms:


NAMETerms:


NAMETerms:


NAMETerms:


&L&D


Problem_____________________________ Name_________________________



0.000.000.00


&L&D

General Journal

Problem _________________Name_____________________

GENERAL JOURNALPage 38


2010

June18Accounts Payable/Jones Company375


Received credit memo 110 for defective

cameras that were returned; original purchase

mad on Invoice 4241, May 27, 2010

30Accounts Payable/Chicago Case Company240


Received credit memo 1108 for allowance for

damaged merchandise; original purchase made on Invoice 3108, June 18, 2010

&L&D

Sales Journal

Problem _____________________Name ___________

SALES JOURNALPAGE 8


2010


6502Janet Judge2,8352102,625

11503Raymond Clay2,8082082,600




29507Sally Wei1,4041041,300

31508Ken Holt43232400

31Totals11,63786210,775

(111)(231)(401)

Totals23,163.001,493.0021,149.00

&L&D

Purchases Journal

Problem_____________________________ Name_________________________



2010







30Totals10,1269,751375

(205)(501)(502)

20,047.0019,001.00248.00


&L&D


Problem______________________ Name______________________




0.000.000.000.000.00


&L&D


Problem__________________________ Name________________________




Totals

\eEpsonHP Laser

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Payroll Register

Problem ______________________________Name_____________


EARNINGS


0.000.000.000.000.00

AND ENDING: , PAID:



0.000.000.000.000.000.000.000.000.00

&L&D

Voucher Register

Problem _____________________________________Name___________________

VOUCHER REGISTER



0.000.000.000.000.000.000.000.000.00

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Check Register

Problem ______________________Name _______________

CHECK REGISTER


0.000.000.00

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Problem ____________________________Name__________________________



ADDRESS


2010

July1S8918918

NAME Janet Judge

ADDRESS


2010

July6S82,8352,835

NAME

ADDRESS


NAME

ADDRESS


NAME

ADDRESS


NAME

ADDRESS


NAME

ADDRESS


&L&D

General Ledger (2)

Problem _______________________________Name________________

GENERAL LEDGER



REF.DebitCredit

2010

June1Balance13,904

18J3837513,529

30J3824013,289

30P1410,12623,415.00

ACCOUNTPurchasesACCOUNT NO. 501


REF.DebitCredit

2010

June30P149,751.009,751

ACCOUNTFreight InACCOUNT NO. 502


REF.DebitCredit

2010

June30P14375375

ACCOUNTPurchase Returns & AllowancesACCOUNT NO. 503


REF.DebitCredit

2010

June18J38375375

30J38240615

ACCOUNTACCOUNT NO.


REF.DebitCredit

ACCOUNTACCOUNT NO.


REF.DebitCredit

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REF.DebitCredit

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REF.DebitCredit

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Problem ____________________________Name__________________________




2010

June1Balance10,480

23P141,39011,870

30P14112512,995

NAMETerms:


NAMETerms:


NAMETerms:


NAMETerms:


NAMETerms:


NAMETerms:


NAMETerms:


NAMETerms:


&L&D


Problem ____________________________Name__________________________



ADDRESS


2010

July1S8918918

NAME Janet Judge

ADDRESS


2010

July6S82,8352,835

NAME

ADDRESS


NAME

ADDRESS


NAME

ADDRESS


NAME

ADDRESS


NAME

ADDRESS


&L&D

General Ledger (2)

Problem _______________________________Name________________

GENERAL LEDGER



REF.DebitCredit

2010

June1Balance13,904

18J3837513,529

30J3824013,289

30P1410,126

ACCOUNTPurchasesACCOUNT NO. 501


REF.DebitCredit

2010

June30P149,751.009,751

ACCOUNTFreight InACCOUNT NO. 502


REF.DebitCredit

2010

June30P14375375

ACCOUNTPurchase Returns & AllowancesACCOUNT NO. 503


REF.DebitCredit

2010

June18J38375375

30J38240615

ACCOUNTACCOUNT NO.


REF.DebitCredit

ACCOUNTACCOUNT NO.


REF.DebitCredit

ACCOUNTACCOUNT NO.


REF.DebitCredit

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REF.DebitCredit

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REF.DebitCredit

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Problem ____________________________Name__________________________


NAME Camera & Films ProductsTerms: n/45


2010

June1Balance10,480

23P141,39011,870

30P14112512,995



2010

June1Balance1,200

23Invoice 3108, 6/3/10P141,9403,140

30credit memo 1108J382402,900

NAME Jones CompanyTerms: n/60


2010

June1Invoice 4241, 5/27/10P142,1752,175

18credit memo 110J383751,800

NAME The Optical Supply StoreTerms: 1/10, n/60


2010

June1Balance2,224

12Invoice 7282, 6/9/10P149063,130

NAME Zant CorporationTerms: 2/10, n/30


2010

June28Invoice 5027, 6/24/10P142,5902,590

NAMETerms:


NAMETerms:


NAMETerms:


NAMETerms:


&L&D

Photo MartSchedule of Accounts PayableJune 30, 2010Camera & Films Products12,995Chicago Case Company 2,900Jones Company 1,800The Optical Supply Store 3,130Zant Corporation 2,590Total23,415

problem 8.1a and 8.2a

Documents

accounts payable ledger

schedule of accounts

purchases journalpage

purchases journalproblem

sales journalpage

cash payments journalpage

cash receipts journalpage

ldvoucher register problem