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
Ms. Rodriguez Reinforcement Activity 2 Part A 3 | P a g e
Ms. Rodriguez Reinforcement Activity 2 Part A 4 | P a g e
Ms. Rodriguez Reinforcement Activity 2 Part A 5 | P a g e
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