Ms. Rodriguez Reinforcement Activity 2 Part A 1 | P a g e

Reinforcement Activity 2 Part A Class, this project will take time and focus to complete. I have compiled some helpful tips to be

successful in tackling this project. It will be graded as a Content Mastery and reviews content

learned in chapter 9-16. Part A will focus on all information from chapters 9-12 that you have

learned.

Required: Textbook pages 398-401

Workbook pages 347-364

o Sales Journal

o Purchases Journal

o General Journal

o Cash Receipts Journal

o Cash Payment Journals (p23 & 24)

o Accounts Receivable Ledger

o Accounts Payable Ledger

o General Ledgers p356-401—DO NOT LOSE THESE PAGES

Pencil

Ruler

calculator

How to start: 1. Identify the items that go with each Journal

Journals Account types

Sales Journal Sales Invoice

Purchases Journal Purchases

General Journal M, CM, DM

Cash Receipts Journal R, TS

Cash Payment Journals (p23 & 24) C & 1 Memorandum

2. Read the transaction and identify the correct Account title. (see next pages)

3. Follow instructions in book on when to post to the letter.

4. Total journal only at the completion of the page. One journal will not be totaled.

5. CHECK YOUR MATH

6. POST REFERENCE ALL INFORMATION PROPERLY!

7. Don’t make up your own totals.

8. Point values for pages on Home Access Center.

Ms. Rodriguez Reinforcement Activity 2 Part A 2 | P a g e

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Ms. Rodriguez Reinforcement Activity 2 Part A 6 | P a g e

At the end of Reinforcement Activity 2 Part A… General Ledgers total are as followed:

Account Debit

Balance

Credit

Balance

Cash $40,126.14

Petty Cash

Accounts Receivable $14,689.34

Allowance for Uncollectible

Accounts

Merchandise Inventory

Supplies-Office $4,316.60

Supplies-Store $4,823.00

Prepaid Insurance

Office Equipment

Accumulated Depr.-Office Equip

Store Equipment

Accumulated Depr.-Store Equip.

Accounts Payable $9,696.85

Federal Income Tax Payable

Employee Income Tax Payable $351.00

Social Security Tax Payable $750.20

Medicare Tax Payable $175.46

Sales Tax Payable $2,061.61

Unemployment Tax Payable-Fed $18.40

Unemployment Tax Payable-State $124.20

Health Insurance Premiums

Payable

$340.00

U.S. Savings Bonds Payable $60.00

United Way Donations Payable $60.00

Dividends Payable

Capital Stock

Retained Earnings

Dividends

Income Summary

Sales $342,447.00

Sales Discount $264.87

Sales Returns and Allowances $1,680.00

Purchases $131,176.10

Purchases Discount $1,908.95

Purchases Returns and Allowance $2,510.50

Ad. Exp $17,002.00

Cash Short and Over $9.63

Credit Card Fee Expense $2,324.55

Depr. Exp-Office Equipment

Depr. Exp-Store Equipment

Insurance Exp

Misc. Exp $1636.00

Payroll Taxes Exp $7,099.86

Ms. Rodriguez Reinforcement Activity 2 Part A 7 | P a g e

Rent Exp $12,000.00

Repairs Exp.

Salary Exp $69,410.00

Supplies Exp-Office

Supplies Exp-Store

Uncollectible Accounts Exp

Utilities Exp $9,091.65

Federal Income Tax Expense

End totals for the following journals: Sales Journals

1. 1,638.00

2. $1,572.00

3. $66.00

Purchases Journal

$7,598.00

General Journal--No totals but your last transaction should end on Line 19

Cash Receipts Journal

1. None

2. None

3. $1,847.58

4. $30,716.00

5. $1842.96

6. $11.87

7. $34,394.67

Cash Payments Journal p23

Should end on line 22 with a Date (of previous transaction), Carried Forward, and totals for

page.

1. $7,031.58

2. $616.15

3. $5,222.00

4. $11.60

5. $11,625.83

Cash Payments Journal p24

Should start with Date, Carried Forward, and totals for from previous page.

End totals will end up on Line 14 as follows:

1. $10,296.78

2. $1,273.83

3. $5,222.00

4. $11.60

5. $14,233.35