Scribd
Upload
19 views49 pages

Llamado Laboratory Exercise

Uploaded by

Roxanne Generoza
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
19 views49 pages

Llamado Laboratory Exercise

Uploaded by

Roxanne Generoza
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
You are on page 1/ 49

GENERAL JOURNAL

Date PR Debit Credit


Dec. 20 Maintenance Supplies Expense 52 3,600.00
Maintenance Supplies 14 3,600.00 HOM

Dec. 24 S. Holmes, Drawing 32 3,200.00


Cash 11 3,200.00

Dec. 31 Misc. Administrative Expense 64 600.00


Cash 11 600.00
HOME
REVENUE JOURNAL
Date Invoice No. Account Debited PR Accounts Rec. Dr. Fees Earned Cr.
Dec. 2 940 Capps Co. 12 1,980.00
6 941 Dawar Co. 12 5,680.00 HOME
10 942 Joy Co. 12 2,140.00
24 943 Sing Co. 12 6,400.00
25 944 Dawar Co. 12 5,720.00
HOME
CASH RECEIPTS JOURNAL
Date Account Credited PR Other Accounts Cr. Accounts Receivable Cr. Cash Dr.
Dec 3 Trimble Co. 12 5,100.00 5,100.00
10 Sing Co. 12 4,850.00 4,850.00
12 Capps Co. 12 1,980.00 1,980.00 HOME
16 Fees Earned 41 21,700.00 21,700.00
24 Trimble Co. 12 4,100.00 4,100.00
31 Fees Earned 41 19,700.00 19,700.00
HOME
PURCHASES JOURNAL
Date Account Credited PR Accounts Payable Cr. Maintenace Supplies Dr. Office Supplies Dr.
Dec 5 Boston Transporation 21 39,500.00
6 Austin Computer Co. 21 4,800.00
18 Essential Supply Co. 21 1,750.00 1,750.00
19 McClain Corporation 21 1,825.00 1,500.00 325.00
23 Office To Go Inc. 21 440.00 440.00
Other Accounts Dr. PR Amount
39,500.00
4,800.00 HOME
1,750.00
1,825.00
440.00
CASH PAYMENTS JOURNAL
Date Check No. Account Debited PR Other Accounts Dr.
Dec 1 610 Rent Expense 62 4,500.00
9 611 Fuel Expense 53 800.00
10 612 Accounts Payable - Office To Go Inc. 15
11 613 Accounts Payable - Essential Supply Inc. 21
11 614 Accounts Payable - Porter Co. 21
13 615 Accounts Payable - Boston Corporation 21
16 616 Vehicles 18 40,900.00
17 617 Misc. Administrative Expense 64 600.00
20 618 Advertising Expense 63 1,990.00
24 619 S. Holmes, Drawing 32 3,200.00
26 620 Accounts Payable - Austin Computer Co. 21
30 621 Driver Salaries Expense 51 16,900.00
30 621 Office Salaries Expense 61 7,600.00
31 622 Office Supplies 15 310.00
Accounts Payable Dr. Cash Dr.
4,500.00
800.00 HOME
360.00 360.00
3,240.00 3,240.00
650.00 650.00
39,500.00 39,500.00
40,900.00
600.00
1,990.00
3,200.00
4,800.00 4,800.00
16,900.00
7,600.00
310.00
Accounts Cash Account No. 11
Balance
Date Item PR Debit Credit
Debit Credit
Dec 1 Beginning Balance 11 160,900.00
3 Cash Receipts -Trimble Co. 11 5,100.00 166,000.00
10 Cash Receipts -Sing Co. 11 4,850.00 170,850.00
12 Cash Receipts -Capps Co. 11 1,980.00 172,830.00
16 Cash Fees Earned 11 21,700.00 194,530.00
25 Cash Receipts -Trimble Co. 11 4,100.00 198,630.00
31 Cash Fees Earned 11 19,700.00 218,330.00
1 Cash Payment - Rent Expense 11 4,500.00 213,830.00
9 Cash Payment - Fuel Expense 11 800.00 213,030.00
10 Cash Payment - Office To Go Inc. 11 360.00 212,670.00
11 Cash Payment - Essential Supply Inc. 11 3,240.00 209,430.00
11 Cash Payment - Porter Co. 11 650.00 208,780.00
13 Cash Payment - Boston Transportation 11 39,500.00 169,280.00
16 Cash Payment - Vehicle 11 40,900.00 128,380.00
20 Cash Payment - Advertising Expense 11 1,990.00 126,390.00
24 Cash Payment - S. Holmes, Drawing 11 3,200.00 123,190.00
26 Cash Payment - Austin Computer Co. 11 4,800.00 118,390.00
30 Cash Payment - Salaries Expense 11 24,500.00 93,890.00
31 Cash Payment - Office Supplies 11 310.00 93,580.00
17 Cash Payment - Misc. Administrative Exp 11 600.00 92,980.00
HOME
Accounts Accounts Receivable Account No. 12
Balance
Date Item PR Debit Credit
Debit Credit
Dec 1 Beginning Balance 12 14,050.00 HOME
2 Sales Journal - Capps Co. 12 1,980.00 16,030.00
9 Sales Journal Dawar Co. 12 5,680.00 21,710.00
10 Sales Journal - Joy Co. 12 2,140.00 23,850.00
24 Sales Journal - Sing Co. 12 6,400.00 30,250.00
25 Sales Journal Dawar Co. 12 5,720.00 35,970.00
3 Cash Receipts - Trimble Co. 12 5,100.00 30,870.00
10 Cash Receipts - Sing Co. 12 4,850.00 26,020.00
12 Cash Receipts - Capps Co. 12 1,980.00 24,040.00
25 Cash Receipts - Trimble Co. 12 4,100.00 19,940.00
HOME
Accounts Maintenance Supplies Account No.
Balance
Date Item PR Debit Credit
Debit
Dec 1 Beginning Balance 14 10,850.00
18 Purchases Journal - Essential Supply Co. 14 1,750.00 12,600.00
19 Purchases Journal - McClain Corporation 14 1,500.00 14,100.00
20 General Journal - Used Supplies 14 3,600.00 10,500.00
14
Balance
Credit
HOME
Accounts Office Supplies Account No. 15
Balance
Date Item PR Debit Credit
Debit Credit
Dec. 1 Beginning Balance 15 4,900.00
19 Purchases Journal -McClain Corporation 15 325.00 5,225.00
23 Purchases Journal - Office To Go Inc. 15 440.00 5,665.00
31 Cash Payment - Office Supplies 15 310.00 5,355.00
HOME
Accounts Office Equipment Account No. 16
Balance
Date Item PR Debit Credit
Debit Credit
Dec 1 Beginning Balance 16 28,500.00
6 Purchases Journal - Austin Computer Co. 16 4,800.00 33,300.00
HOME
Accounts Acc. Depr. - Office Equipment Account No. 17
Balance
Date Item PR Debit Credit
Debit Credit HOME
Dec 1 Beginning Balance 17 6,900.00
HOME
Accounts Vehicles Account No.
Balance
Date Item PR Debit Credit
Debit
Dec 1 Beginning Balance 18 95,900.00
5 Purchases Journal - Boston Transportation 18 39,500.00 135,400.00
16 Cash Payment - Vehicle 18 40,900.00 176,300.00
18
Balance
Credit
HOME
Accounts Acc. Depr. - Vehicles Account No. 19
Balance
Date Item PR Debit Credit HOME
Debit Credit
Dec 1 Beginning Balance 19 14,700.00
HOME
Accounts Accounts Payable Account No. 21
Balance
Date Item PR Debit Credit
Debit Credit
Dec 1 Beginning Balance 21 4,250.00
5 Purchases Journal - Boston Transporatation 21 39,500.00 43,750.00
6 Purchases Journal - Austin Computer Co. 21 4,800.00 48,550.00
18 Purchases Journal - Essential Supply Co. 21 1,750.00 50,300.00
19 Purchases Journal - McClain Corporation 21 1,825.00 52,125.00
23 Purchases Journal - Office To Go Inc. 21 440.00 52,565.00
10 Cash Payment - Office To Go Inc. 21 360.00 52,205.00
11 Cash Payment - Essential Supply Co. 21 3,240.00 48,965.00
11 Cash Payment - Porter Co. 21 650.00 48,315.00
13 Cash Payment - Boston Transporatation 21 39,500.00 8,815.00
26 Cash Payment - Austin Computer Co. 21 4,800.00 4,015.00
HOME
Accounts S.Holmes, Capital Account No. 31
Balance
Date Item PR Debit Credit
Debit Credit
Dec 1 Beginning Balance 31 289,250.00 HOME
HOME
Accounts S.Holmes, Drawing Account No. 32
Balance
Date Item PR Debit Credit
Debit Credit
Dec 24 Drawing for Personal Use 32 3,200.00 HOME
HOME
Accounts Fees Earned Account No. 41
Balance
Date Item PR Debit Credit
Debit Credit
Dec 16 Cash Fees Earned 41 21,700.00 21,700.00
31 Cash Fees Earned 41 19,700.00 41,400.00
2 Revenue Journal - Capps Co. 41 1,980.00 43,380.00 HOME
9 Revenue Journal - Dawar Co. 41 5,680.00 49,060.00
10 Revenue Journal - Joy Co. 41 2,140.00 51,200.00
24 Revenue Journal - Sing Co. 41 6,400.00 57,600.00
25 Revenue Journal - Dawar Co. 41 5,720.00 63,320.00
HOME
Accounts Driver Salaries Expense Account No. 51
Balance
Date Item PR Debit Credit
Debit Credit
Dec 30 Salaries Payment 51 16,900.00 16,900.00 HOME
HOME
Accounts Maintenane Supplies Exp. Account No. 52
Balance
Date Item PR Debit Credit
Debit Credit
Dec 20 General Journal 52 3,600.00 3,600.00 HOME
HOME
Accounts Fuel Expense Account No. 53
Balance
Date Item PR Debit Credit
Debit Credit
HOME
Dec 9 Fuel Payment 53 800.00 800.00
Accounts Office Salaries Exp. Account No. 61
Balance
Date Item PR Debit Credit
Debit Credit
HOME
Dec 30 Salaries Payment 61 7,600.00 7,600.00
HOME
Accounts Rent Expense Account No. 62
Balance
Date Item PR Debit Credit
Debit Credit HOME
Dec 1 Rent Payment 62 4,500.00 4,500.00
Accounts Advertising Expense Account No. 63
Balance
Date Item PR Debit Credit
Debit Credit HOME
Dec 20 Advertising Payment 63 1,990.00 1,990.00
HOME
Accounts Misc. Administrative Expense Account No. 64
Balance
Date Item PR Debit Credit
Debit Credit HOME
Dec 17 General Journal 64 600.00 600.00
OME
REVENUE COURIER COMPANY
Unadjusted Trial Balance
December 31, 2022 HOME
Debit Credit
Cash 92,980.00
Accounts Receivable 19,940.00
Maintenace Supplies 10,500.00
Office Supplies 5,355.00
Office Equipment 33,300.00
Accumulated Depreciation - Office Equipment 6,900.00
Vehicles 176,300.00
Accumulated Depreciation - Vehicles 14,700.00
Accounts Payable 4,015.00
S. Holmes, Capital 289,250.00
S. Holmes, Drawing 3,200.00
Fees Earned 63,320.00
Driver Salaries Expense 16,900.00
Office Salaries Expense 7,600.00
Rent Expense 4,500.00
Maintenace Supplies Expense 3,600.00
Advertising Expense 1,990.00
Fuel Expense 800.00
Miscellaneous Administrative Expense 600.00
378,185.00 378,185.00
GENERAL JOURNAL REVENUE JOURNAL CASH RECEIPTS

CASH REVENUE
OFFICE JOURNAL
EQUIPMENT REVENUE
ACCOUNTSJOURNAL
PAYABLE

ACCOUNTS RECEIVABLE REVENUE


ACCUM JOURNAL
DEPR. - OFFICE REVENUE JOURNAL
S. HOLMES, CAPITAL

MAINTENANCE SUPPLIES REVENUE JOURNAL


VEHICLES S.REVENUE
HOLMES, JOURNAL
DRAWING

OFFICE SUPPLIES ACCUM DEPR.JOURNAL


REVENUE - VEHICLES FEES EARNED
REVENUE JOURNAL
PURCHASES JOURNAL CASH PAYMENTS

DRIVER SALARIES REVENUE JOURNAL


RENT EXPENSE
EXPENSE

REVENUE
M. SUPPLIESJOURNAL
EXPENSE REVENUE JOURNAL
ADVERTISING EXPENSE

MISC. ADMINISTRATIVE
REVENUE JOURNAL
FUEL EXPENSE
REVENUE JOURNAL REVENUE JOURNAL
EXPENSE

OFFICE SALARIES TRIAL BALANCE


REVENUE JOURNAL
EXPENSE REVENUE
REVENUE JOURNAL
JOURNAL

You might also like