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ManualAccountingPracticeSetCover2Cover,AustralasianEdition3

Feedback:Transactionsweek1

Thisisafeedbackpage.Pleasereviewthispagecarefullybecauselaterpagesinthispracticesetbuildonthefeedbackprovidedhere.Afteryouhavereviewedyourfeedbackpage,clickContinueatthebottomofthispagetomoveontothenextpageofyourpracticeset.

NowthatyouhavereviewedinformationaboutCover2Cover,youarereadytobeginthefirststepintheaccountingcycle,recordingtransactions.Onthispageofthepracticeset,youareaskedtorecordtransactionsthatoccurredduringthefirstweekofJuneintothecompany'sjournalsandposttheappropriateentriestotheledgeraccounts.ThefollowingtransactionsoccurredthroughoutthefirstweekofJune:

Week1Date Transactiondescription1 Purchased13boxesofcopiesofBarryPlotterandtheProfitsofRevaluedLandfromPeachsonfor$418each,terms2/10,

n/301 PaidthefullamountowingtoBookedInn,ChequeNo.838.Paymentfellwithindiscountperiod.2 PaidthefullamountowingtoStompson,ChequeNo.839.Paymentfellwithindiscountperiod.3 Purchased13boxesofcopiesofBarryPlotterandtheHalfpaidDebtfromQuickdrawPeakfor$429each,termsnet30.3 Purchased26boxesofcopiesofBarryPlotterandtheGoodsthatExpirewithcashfor$275each,ChequeNo.840.4 Sold19boxesofcopiesofBarryPlotterandtheHalfpaidDebttoPaigeTurnersfor$627each,InvoiceNo.348.4 Paidsalesstaffwagesof$4,266fortheweekuptoandincludingyesterday,ChequeNo.841.Notethat$2,000ofthis

paymentrelatestothewagesexpenseincurredduringthelastweekofMay.6 Madecashsaleof46boxesofcopiesofBarryPlotterandtheGoodsthatExpirefor$605each.

Aftercompletingthispracticesetpage,youshouldknowhowtorecordbasictransactionsinthejournalsprovidedbelowandunderstandthepostingprocessinthemanualaccountingsystem.NotethatyouwillrecordtheremainingJunetransactionsinthefollowingsectionsofthispracticeset.

Remember,onepurposeofusingspecialjournalsistomakethepostingprocessmoreefficientbypostingthetotalofmostcolumnsinthespecialjournalsafterallofthetransactionsfortheperiodhavebeenrecorded.However,somepartsofajournalentryarestillrequiredtobepostedonadailybasis.Viewthecompany'saccountingpoliciesandproceduresfordetailsofwhatistobeposteddailyormonthly.

Instructionsforweek1

Recordallweek1transactionsintherelevantjournals.

Notethatspecialjournalsmustbeusedwhereapplicable.Anytransactionthatcannotberecordedinaspecialjournalshouldberecordedinthegeneraljournal.

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Postentriesrecordedinthejournalstotheappropriateledgeraccountsaccordingtothecompany'saccountingpoliciesandprocedures.

Notethattherelevanttotalsofthespecialjournalswillbepostedtothegeneralledgeraccountsattheendofthemonth.YouwillenterthisafteryoupreparetheBankReconciliationStatement.

Updateinventorycardsonadailybasis.

Remembertoenterallanswerstothenearestwholedollar.Whencalculatingadiscount,ifadiscountisnotawholenumber,roundthediscounttothenearestwholedollar.Then,tocalculatethecashatbankamount,subtractthediscountfromtheoriginalamount.

Additionalinstructions

Displayingselectedaccountingrecords:

Tosavespace,notallaccountingrecords(e.g.journalsandledgers)willbedisplayedoneverypage.However,oneachpageyoucanaccessallaccountingrecordsnecessarytoanswerthequestionsonthatpage.Thereareseveraltabsrepresentingdifferentviewsoftheaccountingrecords.TheactivetabbydefaultisShowAll,butyoumayalsoselecttoviewjustoneparticularaccountingrecordbyselectingtheappropriatetab.Ifyoufillinanyaccountingrecordsandchangetheviewonthepagebyselectingadifferenttab,theinformationthatyouhaveenteredwillremaininthataccountingrecordandbedisplayedwheneveryoucanseethataccountingrecord.Beforesubmittingyouranswers,werecommendthatyouclicktheShowAlltabandcheckthatallrelevantaccountingrecordshavebeencompleted.YouarerequiredtocompleteallrelevantaccountingrecordsbeforepressingtheSubmitanswersbutton.Oncesubmitted,youwillnotbeabletoreturntothepagetoreenteroralteryouranswers.

Journals:

Eachtransactionrecordedinaspecialjournalmustbeenteredinoneline.Inordertoreceivefullpoints,youmustnotsplituptherelevanttransactionintomorethanonelineinthespecialjournal.Forcertaintransactionsinspecialjournals,someaccountingtextbooksdonotalwaysrequireanaccounttobechosenunderthecolumnlabeledAccount.Inthispracticesetyouarerequiredtoselectanaccountforeachtransactioninthespecialjournals.Specifically,inallspecialjournals,underthecolumnlabeledAccount,youmustselectthecorrectaccountnameforeachtransactioninordertoreceivefullpoints.Notethatforsometransactions,thiswillmeanthattheaccountnameselectedwillcorrespondtotheheadingofoneofthecolumnsinthatspecialjournal.Foreachjournal,inthePostRef.columnyouwillneedtocorrectlytypetheaccountnumberoftheaccountyouarepostingto.Inparticular,inspecialjournals,someaccountingtextbooksdonotalwaysrequireareferencetoberecordedinthePostRef.column.Inthispracticeset,inordertoreceivefullpoints,everytransactionenteredinaspecialjournalrequiresanentryinthePostRef.column.Notethatinthespecialjournals,iftheaccountnameselectedforatransactioncorrespondstotheheadingofoneofthecolumnsinthatspecialjournal,thepostrefistoberecordedasanX.Thisisbecausethesetransactionsarenotpostedonadailybasis.Inordertoreceivefullpoints,youmustrecordonlytheletterXinthePostRef.columnforthesetransactions.YouarerequiredtoentertheGSTcomponentofatransactionasapositivenumberintothejournals.TorecordanamountinaGSTaccount,youneedtoenterthatamountintotheappropriatedebitorcreditcolumn.Notethatinspecialjournals,theOtherAccountscolumnshouldnotbeusedtorecordmovementsofinventory.Ifachequenumberisnotrequired,youneedtofilltheappropriateinputboxwithanX.Whenrecordingatransactionintothegeneraljournal,theamountrecordedinoneaccountmaybethesumoftheamountsrecordedintwoormoreaccounts.Forexample,ajournalentrymayconsistofadebitof$100toAccountA,acreditof$40toAccountBandacreditof$60toAccountC.Forthesetypesoftransactions,youmustnotsplitthetransactionintomorethanonejournalentryi.e.(1)DrAccountA$40,CrAccountB$40and(2)DrAccountA$60,CrAccountC$60.Instead,youmustrecordthe$100debittoAccountAinasingleline.Theremaybeentriesinthegeneraljournalthatrequirepostingtobothacontrolaccountandasubsidiaryledger.Inthesecases,afteryouhavepostedtobothledgers,youshouldenterthereferenceforboththegeneralledgeraccountandthesubsidiaryledgeraccountinthePostRef.columntoindicatethatyouhavepostedtobothaccounts.Forexample,ifthereferencenumberforthecontrolaccountis110andthereferencenumberforthesubsidiaryledgeraccountis1101,youshouldtype'110/1101'intothePostRef.column.GeneraljournalentriesdoNOTrequireadescriptionofthejournalentries.

Ledgers:

Whenpostingatransactiontoaledgeraccount,undertheDescriptioncolumn,pleasetypethedescriptionofthetransactiondirectlyintothefield.Theexactwordingdoesnotmatterforgradingpurposes.Forexample,itdoesnotmatterinanelectricitytransactionifyoutype'Paidforelectricity'or'Paidelectricitybill'.Foreachledger,undertheRef.column,youneedtoselectthecorrectjournalfromalistinthedropdownboxprovidedinordertoreceivefullpoints.Ifthebalanceofaledgeraccountiszeroyoudonotneedtoselectadebitorcreditfromthedropdownbox.Eachtransactionpostedtothesubsidiaryledgersmustbeenteredinoneline.Inordertoreceivefullpoints,youmustnotsplituptherelevanttransactionintomorethanonelineinthesubsidiaryledger.

Bothjournalsandledgers:

Mostjournalsandledgerswillhaveblankrowsleftattheendofthisquestion.Somejournalsandledgersmaynotrequireanyentriesforthisweek.Whenpurchasesandsalesarerecordedinspecialjournals,thecorrespondingchangesininventorymustnotbepostedtotheInventoryaccountinthegeneralledgeronadailybasis.

Inventorycards:

Eachtransactionrecordedintheinventorycardsmustbeenteredinapairoflinesprovided.Youmayberequiredtorecordatransactioninasinglelineortwoseparatelineswithinthepairoflinesprovided.Whetheroneortwolinesarerequireddependsontheunitcostsoftheitemsinvolvedinthattransaction.Ifatransactioninvolvesitemswiththesameunitcost,youmustrecordthattransactioninasingleline.Alternatively,ifthoseitemshavetwodifferentunitcosts,youarerequiredtouseaseparatelinewithinthepairoflinesprovidedforeachdifferentunitcost.Inordertoreceivefullpoints,youmustnotcombinetwotransactionsintotheonepairoflines.SeetheInventorycards~Maypopupbelowthe'Informationfrompreviouspages'headingforanexampleofhowinventorycardsaretobecompleted.

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ARCPaigeTurners

APCPeachson

APCQuickdrawPeak

NotethatyoumayenterapositiveornegativenumberintotheUnitsandTotalCostcolumnsbutallunitcostsmustbeenteredaspositivenumbersintotheUnitCostcolumns.

Ifyouwanttoprintthispage,pleasereadandfollowthespecialprintinginformationtoensureyoucanprintthespecialjournalsinfull.

SpecialJournals GeneralJournal SubsidiaryLedgers GeneralLedger Inventory

(Q=301.salesJournalWeek1)

SALESJOURNAL

Date Account InvoiceNo.PostRef.

AccountsReceivable GST

SalesRevenue

CostofSales

Jun 4 348 1103 11913 1083 10830 4370

Jun

Jun

Jun

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SALESJOURNAL

Date Account InvoiceNo.PostRef.

AccountsReceivable GST

SalesRevenue

CostofSales

Jun 4 ARCPaigeTurners 348 1103 11,913 1,083 10,830 5,700

(Q=302.purchasesJournalWeek1)

PURCHASESJOURNAL

Date Account Terms PostRef. Inventory GSTAccountsPayable

Jun 1 2/10n/30 2101 4940 494 5434

Jun 3 net30 2103 5070 507 5577

Jun

Jun

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PURCHASESJOURNAL

Date Account Terms PostRef. Inventory GSTAccountsPayable

Jun 1 APCPeachson 2/10,n/30 2101 4,940 494 5,434

Jun 3 APCQuickdrawPeak net30 2103 5,070 507 5,577

(Q=303.cashReceiptsJournalWeek1)

CASHRECEIPTSJOURNAL

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SalesRevenue

APCBookedInn

APCStompson

WagesPayable

Note:Inordertoreceivefullpoints,foreachtransactionyoumustselectanaccountunderthecolumnlabelled'Account',asindicatedundertheadditionalinstructionsabove.SincealltransactionsinthisjournalaffecttheCashatBankaccount,youareaskedtoenterthenameoftheappropriateaccountcreditedinthesetransactionsintotheAccountcolumnsothatthetypeoftransactioncanbedeterminedbythenameoftheaccountenteredintothiscolumn.

ThetwoGSTcolumnsinthisjournalrefertothesameGSTaccount(beingtheaccountthatisusedtorecordtheGSTrelatedtoapplicablecashreceipts).

Date Account PostRef.Debit Credit Costof

Sales

CashatBank GST

DiscountAllowed

SalesRevenue GST

AccountsReceivable

OtherAccounts

Jun 6 X 27830 0 0 25300 2530 0 0 5980

Jun

Jun

Jun

Jun

Jun

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CASHRECEIPTSJOURNAL

Date Account PostRef.Debit Credit Costof

Sales

CashatBank GST

DiscountAllowed

SalesRevenue GST

AccountsReceivable

OtherAccounts

Jun 6 SalesRevenue X 27,830 25,300 2,530 10,580

(Q=304.cashPaymentsJournalWeek1)

CASHPAYMENTSJOURNALNote:Inordertoreceivefullpoints,foreachtransactionyoumustselectanaccountunderthecolumnlabelled'Account',asindicatedundertheadditionalinstructionsabove.SincealltransactionsinthisjournalaffecttheCashatBankaccount,youareaskedtoenterthenameoftheappropriateaccountdebitedinthesetransactionsintotheAccountcolumnsothatthetypeoftransactioncanbedeterminedbythenameoftheaccountenteredintothiscolumn.

ThetwoGSTcolumnsinthisjournalrefertothesameGSTaccount(beingtheaccountthatisusedtorecordtheGSTrelatedtoapplicablecashpayments).

Date Account ChequeNo.PostRef.

Debit Credit AccountsPayable GST Inventory

WagesExpense

OtherAccounts

CashatBank GST

DiscountReceived

Jun 1 838 2104 7700 0 0 0 0 7546 14 140

Jun 2 839 2103 14300 0 0 0 0 14157 13 130

Jun 4 713 220 0 0 0 3266 1000 4266 0 0

Jun

Jun

Jun

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CASHPAYMENTSJOURNAL

Cheque Post Debit Credit

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Date Account No. Ref. AccountsPayable GST Inventory

WagesExpense

OtherAccounts

CashatBank GST

DiscountReceived

Jun 1 APCBookedInn 838 2104 7,700 7,546 14 140

Jun 2 APCStompson 839 2102 14,300 14,157 13 130

Jun 3 Inventory 840 X 650 6,500 7,150

Jun 4 WagesPayable 841 220 2,266 2,000 4,266

(Q=305.generalJournalWeek1)

GENERALJOURNAL

Date AccountandExplanation PostRef. Debit Credit

Jun

Jun

Jun

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Therearenorelevantentriesinthegeneraljournalforthisweek.

(Q=3101103.AcctsRec3_week1)

SUBSIDIARYLEDGERSAccount:ARCPaigeTurnersAccountNo.1103

Date Description Ref. Debit Credit Balance

May 31 Balance 44,111DR

Jun 4 CreditSale SJ 11913 0 56024 DR

Jun

Jun

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Account:ARCPaigeTurnersAccountNo.1103

Date Description Ref. Debit Credit Balance

May 31 Balance 44,111DR

Jun 4 Creditsale SJ 11,913 56,024DR

(Q=3102101.AcctsPay1_week1)Account:APCPeachsonAccountNo.2101

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Date Description Ref. Debit Credit Balance

May 31 Balance 6,791CR

Jun 1 CreditPurchase PJ 0 5434 12225 CR

Jun

Jun

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Account:APCPeachsonAccountNo.2101

Date Description Ref. Debit Credit Balance

May 31 Balance 6,791CR

Jun 1 Creditpurchase PJ 5,434 12,225CR

(Q=3102102.AcctsPay2_week1)Account:APCStompsonAccountNo.2102

Date Description Ref. Debit Credit Balance

May 31 Balance 14,300CR

Jun 2 Repayment CPJ 14300 0 0

Jun

Jun

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Account:APCStompsonAccountNo.2102

Date Description Ref. Debit Credit Balance

May 31 Balance 14,300CR

Jun 2 Repayment CPJ 14,300 0

(Q=3102103.AcctsPay3_week1)Account:APCQuickdrawPeakAccountNo.2103

Date Description Ref. Debit Credit Balance

May 31 Balance 47,879CR

Jun 3 CreditPurchase PJ 0 5577 53456 CR

Jun

Jun

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Account:APCQuickdrawPeakAccountNo.2103

Date Description Ref. Debit Credit Balance

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May 31 Balance 47,879CR

Jun 3 Creditpurchase PJ 5,577 53,456CR

(Q=3102104.AcctsPay4_week1)Account:APCBookedInnAccountNo.2104

Date Description Ref. Debit Credit Balance

May 31 Balance 7,700CR

Jun 1 Repayment CPJ 7700 0 0

Jun

Jun

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Account:APCBookedInnAccountNo.2104

Date Description Ref. Debit Credit Balance

May 31 Balance 7,700CR

Jun 1 Repayment CPJ 7,700 0

(Q=320100.CashAtBank_week1)

GENERALLEDGERAccount:CashatBankAccountNo.100

Date Description Ref. Debit Credit Balance

May 31 Balance 67,347DR

Jun

Jun

Jun

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TherearenorelevantentriesintheCashatBankledgerforthisweek.

(Q=320110.AcctsRecControl_week1)Account:ARCAccountsReceivableControlAccountNo.110

Date Description Ref. Debit Credit Balance

May 31 Balance 67,767DR

Jun

Jun

Jun

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TherearenorelevantentriesintheAccountsReceivableControlledgerforthisweek.

(Q=320120.Inventory_week1)Account:InventoryAccountNo.120

Date Description Ref. Debit Credit Balance

May 31 Balance 126,280DR

Jun

Jun

Jun

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TherearenorelevantentriesintheInventoryledgerforthisweek.

(Q=320135.TaxPaid_week1)Account:GSTOutlaysAccountNo.135

Date Description Ref. Debit Credit Balance

May 31 Balance 10,884DR

Jun

Jun

Jun

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TherearenorelevantentriesintheGSTOutlaysledgerforthisweek.

(Q=320210.AcctsPayControl_week1)Account:APCAccountsPayableControlAccountNo.210

Date Description Ref. Debit Credit Balance

May 31 Balance 83,170CR

Jun

Jun

Jun

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TherearenorelevantentriesintheAccountsPayableControlledgerforthisweek.

(Q=320220.WagesPayable_week1)Account:WagesPayableAccountNo.220

Date Description Ref. Debit Credit Balance

May 31 Balance 2,000CR

Jun 4 PaidStaffWages CPJ 2000 0 0

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Jun

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Account:WagesPayableAccountNo.220

Date Description Ref. Debit Credit Balance

May 31 Balance 2,000CR

Jun 4 Paidstaffwages CPJ 2,000 0

(Q=320240.TaxCollected_week1)Account:GSTCollectionsAccountNo.240

Date Description Ref. Debit Credit Balance

May 31 Balance 14,727CR

Jun

Jun

Jun

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TherearenorelevantentriesintheGSTCollectionsledgerforthisweek.

(Q=320400.SalesRevenue_week1)Account:SalesRevenueAccountNo.400

Date Description Ref. Debit Credit Balance

May 31 Balance 0

Jun

Jun

Jun

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TherearenorelevantentriesintheSalesRevenueledgerforthisweek.

(Q=320402.DiscountRecd_week1)Account:DiscountReceivedAccountNo.402

Date Description Ref. Debit Credit Balance

May 31 Balance 0

Jun

Jun

Jun

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Feedback

TherearenorelevantentriesintheDiscountReceivedledgerforthisweek.

(Q=320500.CostOfSales_week1)Account:CostofSalesAccountNo.500

Date Description Ref. Debit Credit Balance

May 31 Balance 0

Jun

Jun

Jun

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TherearenorelevantentriesintheCostofSalesledgerforthisweek.

(Q=320516.WagesExpense_week1)Account:WagesExpenseAccountNo.516

Date Description Ref. Debit Credit Balance

May 31 Balance 0

Jun

Jun

Jun

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TherearenorelevantentriesintheWagesExpenseledgerforthisweek.

(Q=320573.DiscountAllowed_week1)Account:DiscountAllowedAccountNo.573

Date Description Ref. Debit Credit Balance

May 31 Balance 0

Jun

Jun

Jun

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TherearenorelevantentriesintheDiscountAllowedledgerforthisweek.

(Q=330.Inventory2_week1)

INVENTORYCARDSBoxesOfCopiesOfBarryPlotterAndTheGoodsThatExpire

Purchases CostofSales Balance

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Date Units UnitCost($)

TotalCost($)

Units UnitCost($)

TotalCost($)

Units UnitCost($)

TotalCost($)

May 31 46 230 10580

110 250 27500

Jun 3 26 275 7150 0 0 0 46 230 10580

0 0 0 136 262.5 34650

Jun 6 0 0 0 46 605 27830 136 262.5 6820

0 0 0 0 0 0

Jun

Jun

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BoxesOfCopiesOfBarryPlotterAndTheGoodsThatExpire

DatePurchases CostofSales Balance

Units UnitCost($)

TotalCost($)

Units UnitCost($)

TotalCost($)

Units UnitCost($)

TotalCost($)

May 31 46 230 10580

110 250 27500

Jun 3 26 250 6500 46 230 10580

136 250 34000

Jun 6 46 230 10580 136 250 34000

(Q=330.Inventory3_week1)BoxesOfCopiesOfBarryPlotterAndTheHalfPaidDebt

DatePurchases CostofSales Balance

Units UnitCost($)

TotalCost($)

Units UnitCost($)

TotalCost($)

Units UnitCost($)

TotalCost($)

May 31 126 300 37800

Jun 3 13 275 3575 0 0 0 126 300 37800

0 0 0 13 275 3575

Jun 4 0 0 0 19 275 4883 107 300 32917

0 0 0 13 275 3575

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Jun

Jun

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BoxesOfCopiesOfBarryPlotterAndTheHalfPaidDebt

DatePurchases CostofSales Balance

Units UnitCost($)

TotalCost($)

Units UnitCost($)

TotalCost($)

Units UnitCost($)

TotalCost($)

May 31 126 300 37800

Jun 3 13 390 5070 126 300 37800

13 390 5070

Jun 4 19 300 5700 107 300 32100

13 390 5070

(Q=330.Inventory5_week1)BoxesOfCopiesOfBarryPlotterAndTheProfitsOfRevaluedLand

DatePurchases CostofSales Balance

Units UnitCost($)

TotalCost($)

Units UnitCost($)

TotalCost($)

Units UnitCost($)

TotalCost($)

May 31 92 290 26680

Jun 1 13 418 5434 0 0 0 92 290 26680

0 0 0 13 418 5434

Jun

Jun

Jun

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BoxesOfCopiesOfBarryPlotterAndTheProfitsOfRevaluedLand

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DatePurchases CostofSales Balance

Units UnitCost($)

TotalCost($)

Units UnitCost($)

TotalCost($)

Units UnitCost($)

TotalCost($)

May 31 92 290 26680

Jun 1 13 380 4940 92 290 26680

13 380 4940

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