Professional Documents
Culture Documents
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PURCHASES JOURNAL
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JOURNAL
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Page No. 53
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JOURNAL
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Page No. 54
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Inventory Control Sheet TV A: 52 inch Flat Screen Television Purchases Cost of Goods Sold (Sales) Date Units cost per unit Amount Units cost per unit Amount 11/30/12
INVENTORY Units 25
cost per unit
$2,000
TV B: 68 inch Flat Screen Television Purchases Date Units cost per unit Amount 11/30/12
INVENTORY Units 10
cost per unit
$3,000
TV C: 72 inch Flat Screen Television Purchases Date Units cost per unit Amount 11/30/12
INVENTORY Units 8
cost per unit
$3,500
PS D: 6 foot x 10 foot Projector System Purchases Date Units cost per unit Amount 11/30/12
INVENTORY Units 5
cost per unit
$5,180
11/20/12
SJ 5
10,500
10,500
11/20/12
SJ 5
6,125
6,125
11/15/12
SJ 5
9,000
9,000
POST REF SJ 5
DEBIT
CREDIT
RUNNING BALANCE
11/27/12
12,250
12,250
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DEBIT
CREDIT
RUNNING BALANCE
POST REF PJ 10
DEBIT
CREDIT
RUNNING BALANCE
11/26/12
9,700
9,700
POST REF PJ 10
DEBIT
CREDIT
RUNNING BALANCE
11/16/12
6,100
6,100
POST REF PJ 10
DEBIT
CREDIT
RUNNING BALANCE
11/29/12
5,650
5,650
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DEBIT
CREDIT
RUNNING BALANCE
Vendor Name:
DATE TRANSACTION
POST REF
DEBIT
CREDIT
RUNNING BALANCE
Cash
DATE ITEM
ACCOUNT NO.
110
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DEBIT
CREDIT
Accounts Receivable
DATE ITEM
ACCOUNT NO.
112
POST REF
DEBIT
CREDIT
ACCOUNT NO.
113
POST REF
DEBIT
CREDIT
Merchandise Inventory
DATE ITEM
ACCOUNT NO.
115
POST REF
DEBIT
CREDIT
Prepaid Insurance
DATE ITEM
ACCOUNT NO.
116
POST REF
DEBIT
CREDIT
Store Supplies
DATE ITEM
ACCOUNT NO.
117
POST REF
DEBIT
CREDIT
Store Equipment
DATE ITEM
ACCOUNT NO.
123
POST REF
DEBIT
CREDIT
124
POST REF
Accounts Payable
DATE ITEM
ACCOUNT NO.
210
POST REF
DEBIT
CREDIT
Salaries Payable
DATE ITEM
ACCOUNT NO.
211
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DEBIT
CREDIT
Interest Payable
DATE ITEM
ACCOUNT NO.
218
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DEBIT
CREDIT
Note Payable
DATE ITEM
ACCOUNT NO.
220
POST REF
DEBIT
CREDIT
P. Williams, Capital
DATE ITEM
ACCOUNT NO.
310
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DEBIT
CREDIT
P. Williams, Drawing
DATE ITEM
ACCOUNT NO.
311
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DEBIT
CREDIT
Income Summary
DATE ITEM
ACCOUNT NO.
312
POST REF
DEBIT
CREDIT
Sales
DATE ITEM
ACCOUNT NO.
410
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DEBIT
CREDIT
ACCOUNT NO.
411
POST REF
DEBIT
CREDIT
Sales Discounts
DATE ITEM
ACCOUNT NO.
412
POST REF
DEBIT
CREDIT
ACCOUNT NO.
510
POST REF
DEBIT
CREDIT
ACCOUNT NO.
520
POST REF
DEBIT
CREDIT
Advertising Expense
DATE ITEM
ACCOUNT NO.
521
POST REF
DEBIT
CREDIT
Depreciation Expense
DATE ITEM
ACCOUNT NO.
522
POST REF
DEBIT
CREDIT
ACCOUNT NO.
523
POST REF
DEBIT
CREDIT
ACCOUNT NO.
529
POST REF
DEBIT
CREDIT
ACCOUNT NO.
530
POST REF
DEBIT
CREDIT
Rent Expense
DATE ITEM
ACCOUNT NO.
531
POST REF
DEBIT
CREDIT
Insurance Expense
DATE ITEM
ACCOUNT NO.
532
POST REF
DEBIT
CREDIT
ACCOUNT NO.
533
POST REF
DEBIT
CREDIT
539
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Interest Expense
DATE ITEM
ACCOUNT NO.
550
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DEBIT
CREDIT
Worksheet
Unadjusted Account Title 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 27 26 28 29 30 27 28 Trial Balance Dr. Cr. Adjustments Dr. Cr. Dr.
Cash Accounts Receivable Allow for Doubtful Accts Merchandise Inventory Prepaid Insurance Store Supplies Store Equipment Accm. Deprec-Store Eq. Accounts Payable Salaries Payable Interest Payable Note Payable (Due 2017) P. Williams, Capital P. Williams, Drawing Sales Sales Returns & Allow. Sales Discounts Cost of Merchandise Sold Sales Salaries Exp. Advertising Exp. Depreciation Exp. Store Supplies Exp. Misc. Selling Exp. Office Salaries Exp. Rent Exp. Insurance Exp. Bad Debt Exp. Misc. Administrative Exp. Interest Expense
29
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Income Statement
Balance Sheet
ACCOUNT TITLE
DEBIT
CREDIT