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A Company Uses a Sales Journal,purchases Journal,cash Receipts Journal,cash Disbursements

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A company uses a sales journal,purchases journal,cash receipts journal,cash disbursements journal,and general journal.A perpetual inventory system is used.The following transactions were completed by the company during the current month of October:
 Oct. 3 Sold merchandise for $6,000 to the South Corp. on credit, invoice no. 1122. Cost of  the goods sold is $3,9006 Sold a piece of land for $30,000 cash. The land was originally purchased for $30,00011 Purchased supplies from Office Helpers for $420 cash. Check no. 2795.15 Issued a credit memo for $550 to West Corp. for returned merchandise. Cost of the  goods returned is $369.21 Returned $330 of merchandise purchased from Min Corp. for credit on account. 24 Paid cash to Management Inc for monthly rent of $5.400 Check no. 279631 Recorded depreciation on equipment of $12,000\begin{array}{|l|l|l|}\hline\text { Oct. }&3&\text { Sold merchandise for } \$ 6,000 \text { to the South Corp. on credit, invoice no. } 1122 \text {. Cost of }\\&&\text { the goods sold is } \$ 3,900 \text {. }\\\hline&6&\text { Sold a piece of land for } \$ 30,000 \text { cash. The land was originally purchased for }\\&&\$ 30,000\\\hline&11&\text { Purchased supplies from Office Helpers for } \$ 420 \text { cash. Check no. } 2795 .\\\hline&15&\text { Issued a credit memo for } \$ 550 \text { to West Corp. for returned merchandise. Cost of the }\\&&\text { goods returned is } \$ 369.\\\hline&21&\text { Returned } \$ 330 \text { of merchandise purchased from Min Corp. for credit on account. }\\\hline&24&\text { Paid cash to Management Inc for monthly rent of } \$ 5.400 \text { Check no. } 2796\\\hline&31&\text { Recorded depreciation on equipment of } \$ 12,000 \text {. }\\\hline\end{array}
Record these transactions in the appropriate journal shown below:
Sales Journal Date  Account  Debited  Invoice Number  PR  Accounts  Receivable Dr.  Sales Cr.  Cost of Goods Sold Dr.  Inventory Cr. \begin{array}{l}\mathbf { Sales ~Journal }\\\begin{array} { | l | l | l | l | l | l | } \hline \text { Date } & \begin{array} { l } \text { Account } \\\text { Debited }\end{array} & \text { Invoice Number } & \text { PR } & \begin{array} { l } \text { Accounts } \\\text { Receivable Dr. } \\\text { Sales Cr. }\end{array} & \begin{array} { l } \text { Cost of Goods Sold Dr. } \\\text { Inventory Cr. }\end{array} \\\hline & & & & & \\\hline & & & & & \\\hline & & & & & \\\hline & & & & & \\\hline & & & & & \\\hline\end{array}\end{array}
 Purchases Journal  Date  Account  Date of  Invoice  Terms  PR  Accounts  Payable  Cr.  Inventory  Dr.  Office  Supplies  Dr.  Other  Accounts  Dr \begin{array}{l}\text { Purchases Journal }\\\begin{array} { | l | l | l | l | l | l | l | l | l | } \hline \text { Date } & \text { Account } & \begin{array} { l } \text { Date of } \\\text { Invoice }\end{array} & \text { Terms } & \text { PR } & \begin{array} { l } \text { Accounts } \\\text { Payable } \\\text { Cr. }\end{array} & \begin{array} { l } \text { Inventory } \\\text { Dr. }\end{array} & \begin{array} { l } \text { Office } \\\text { Supplies } \\\text { Dr. }\end{array} & \begin{array} { l } \text { Other } \\\text { Accounts } \\\text { Dr }\end{array} \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline\end{array}\end{array}
 Cash Receipts Journal Cost ofGoodsSalesAccounts  Other Sold Dr.AccountCashDiscountReceivableSalesAccountsInventoryDateCredited Explanation PRDr.Dr.Cr.Cr.Cr.Cr.\begin{array}{ll} \text { Cash Receipts Journal }\\\begin{array} { | l | l | l | l | l | l | l | l | l | l|} \hline&&&&&&&&&\text{Cost of}\\&&&&&&&&&\text{Goods}\\ && & &&\text{Sales}&\text {Accounts }&&\text { Other }&\text{Sold Dr.}\\& \text{Account} && &\text{Cash}& \text{Discount}& \text{Receivable}&\text{Sales}&\text{Accounts}&\text{Inventory}\\\text{Date} &\text{Credited} & \text { Explanation } & \text{PR} &\text{Dr.} & \text{Dr.}&\text{Cr.}&\text{Cr.} & \text{Cr.}& \text{Cr.}\\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline\end{array}\end{array}\\
Cash Disbursements Journal Date  Ck.  No.  Payee  Account  Debited  PR  Cash  Cr.  Inventory  Cr.  Other  Accounts  Dr.  Accounts  Payable  Dr. \begin{array}{l}\mathbf { Cash~ Disbursements ~Journal }\\\begin{array} { | l | l | l | l | l | l | l | l | l | } \hline \text { Date } & \begin{array} { l } \text { Ck. } \\\text { No. }\end{array} & \text { Payee } & \begin{array} { l } \text { Account } \\\text { Debited }\end{array} & \text { PR } & \begin{array} { l } \text { Cash } \\\text { Cr. }\end{array} & \begin{array} { l } \text { Inventory } \\\text { Cr. }\end{array} & \begin{array} { l } \text { Other } \\\text { Accounts }\\\text { Dr. }\end{array} & \begin{array} { l } \text { Accounts } \\\text { Payable } \\\text { Dr. }\end{array} \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline\end{array}\end{array}
 General Journal \begin{array}{l}\text { General Journal }\\\begin{array}{|l|l|l|l|}\hline\quad\quad\quad&\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad&\quad\quad\quad&\quad\quad\quad\\\hline\\\hline\\\hline\\\hline\\\hline\\\hline\\\hline\end{array}\end{array}

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