Financial & Managerial Accounting 3rd Edition by Charles Horngren,Harrison, Walter,Suzanne Oliver

تمرين 37

Journalizing transactions, posting to accounts in four-column format, and preparing a trial balance
The trial balance of Sam Mitchell, CPA, P.C., is dated January 31, 2012:

During February, Mitchell or his business completed the following transactions:

Requirements
1. Record the February transactions in the journal. Include an explanation for each entry.
2. Post the transactions to four-column accounts in the ledger, using dates, account numbers, journal references, and posting references. Open the ledger accounts listed in the trial balance, together with their balances at January 31.
3. Prepare the trial balance of Sam Mitchell, CPA, P.C, at February 29, 2012.