You should prove and rule a journal each time you complete a journal page and also at the end of the month. The steps for proving and ruling an expanded journal are the same as for a five-column journal.Let’s recall the steps: Place a single-line rule across the account columns, below the last journal entry.On the next line, add the date and then write Carried Forward in the Account Title column. Place a checkmark in the Post Ref. column.Sum each column and place the totals below the single-line rule.Place a double-line rule below the column totals to indicate that the totals are correct. Prove a Journal PageNext, we will carry the totals from the previous page to the next page so we can continue journaling transactions. Write the page number (2) at the top of the journal page.Write the date and Brought Forward in the Account Title column. Place a checkmark in the Post Ref. column.Prove and Rule an Expanded JournalAfter recording a couple more entries to finish off the month, it’s time to prove and rule the journal again. Use the same steps that were completed at the end of a journal page to ensure that the monthly totals for debits and credits are equal. Add the date for the end of the month, and write Totals in the Account Title column. Total all the columns. Add a single-line rule above the totals and a double-line rule below the totals to indicate that the amount column totals have been verified as correct.Journal the following transactions related to the business Barbara’s Book Nook, a bookstore owned by Barbara Baker.August 1. Purchased merchandise for cash, $1,200.00. Check No. 121.August 9. Purchased merchandise on account from Book Wholesalers, $1,950.00. Purchase Invoice No. 132.August 14. Barbara Baker withdrew merchandise for personal use, $300.00. Memorandum No. 143.August 30. Recorded cash and credit card sales, $5,459.00, plus sales tax, $545.90. Cash Register Tape No. 124.Total the columns and prove and rule page 1 of the journal.Prove cash. The beginning cash balance on August 1 is $2,340.00. The balance on the next unused check stub is $7,144.90. I provided an example below. DATEACCOUNT TITLEProve Page 2 of the journalGeneral DebitGeneral CreditAccounts Receivable DebitAccounts Receivable CreditSales CreditSales Tax Payable CreditAccounts Payable DebitAccounts Payable CreditPurchases DebitCash DebitCash CreditTotalsTUSDOC TNO. REFGENERALDEBITELEVEN COLUMN JOURNALACCOUNTSRECEIVABLEDebitCREDITCreditDEBITSALES TAXSALESPAYABLECREDIT CREDIT CREDITCash on hand at beginning of montlPlus Total cash ReceivedEquals TotalLess total Cash paid out during moEquals cash balance at end of monCheckbook balance on next check sACCOUNTS PAYABLEDEBITCREDITPURCHASESDEBITDEBITPage 1CASHCREDIT ExampleAdd the date for the end of the month, and write Totals in the Account Title column. Total all the columns. Add a single-line ruleabove the totals and a double-line rule below the totals to indicate that the amount column totals have been verified as correct.DATEApr. 21Apr. 25Apr. 30Apr. 30ACCOUNT TITLEBrought ForwardSuppliesTotalsProve Page 2 of the journalGeneral DebitGeneral CreditAccounts Receivable DebitAccounts Receivable CreditSales CreditSales Tax Payable CreditAccounts Payable DebitAccounts Payable CreditPurchases DebitCash DebitCash CreditTotalsDOC POSNO. REFC39T22GENERALDEBIT CREDIT$3,360.00 $1,000.00$ 500.00Debit$3,860.00$ 831.60$2,000.00$5.321.00 S 425.68$5.746.68$3,860.00 $1,000.00 $ 831.60 $ 200.00 $9.563.00 $765.04 $2,000.00 $4,845.00 $4,350.00 $9,696.44$4,350.00$9,696.44Credit$1,000.00$ 200.00$9,563.00$ 765.04$4,845.00ACCOUNTS RECENABLEDEBIT CREDIT$831.60 $ 200.00$4,365.00$20.738.04 $20.738.04SALES TAXSALESPAYABLECREDIT CREDIT$4,242.00 $ 339.36ACCOUNTS PAYABLE PURCHASESDEBITCREDIT DEBITDEBIT$2,000.00 $4,845.00 $4,350.00 $3,949.76 $3,865.00CREDIT$ 500.00CASH$4.365.00

The debt and credit balance of the accounts are shown in the general journal of the company. The…

Answered: August 1. Purchased merchandise for…

College Accounting (Book Only): A Career Approach

13th Edition

ISBN:9781337280570

Author:Scott, Cathy J.

Publisher:Scott, Cathy J.

Chapter9: Sales And Purchases

Section: Chapter Questions

Problem 7QY: The schedule of accounts payable lists each creditors account balance, and the total equals the...

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Prove a Journal Page

Next, we will carry the totals from the previous page to the next page so we can continue journaling transactions.

Write the page number (2) at the top of the journal page.
Write the date and Brought Forward in the Account Title column. Place a checkmark in the Post Ref. column.

Prove and Rule an Expanded Journal

After recording a couple more entries to finish off the month, it’s time to prove and rule the journal again. Use the same steps that were completed at the end of a journal page to ensure that the monthly totals for debits and credits are equal.

Add the date for the end of the month, and write Totals in the Account Title column. Total all the columns. Add a single-line rule above the totals and a double-line rule below the totals to indicate that the amount column totals have been verified as correct.

Journal the following transactions related to the business Barbara’s Book Nook, a bookstore owned by Barbara Baker.

August 1. Purchased merchandise for cash, $1,200.00. Check No. 121.
August 9. Purchased merchandise on account from Book Wholesalers, $1,950.00. Purchase Invoice No. 132.
August 14. Barbara Baker withdrew merchandise for personal use, $300.00. Memorandum No. 143.
August 30. Recorded cash and credit card sales, $5,459.00, plus sales tax, $545.90. Cash Register Tape No. 124.
Total the columns and prove and rule page 1 of the journal.
Prove cash. The beginning cash balance on August 1 is $2,340.00. The balance on the next unused check stub is $7,144.90.

I provided an example below.

DATE
ACCOUNT TITLE
Prove Page 2 of the journal
General Debit
General Credit
Accounts Receivable Debit
Accounts Receivable Credit
Sales Credit
Sales Tax Payable Credit
Accounts Payable Debit
Accounts Payable Credit
Purchases Debit
Cash Debit
Cash Credit
Totals
TUS
DOC T
NO. REF
GENERAL
DEBIT
ELEVEN COLUMN JOURNAL
ACCOUNTS
RECEIVABLE
Debit
CREDIT
Credit
DEBIT
SALES TAX
SALES
PAYABLE
CREDIT CREDIT CREDIT
Cash on hand at beginning of montl
Plus Total cash Received
Equals Total
Less total Cash paid out during mo
Equals cash balance at end of mon
Checkbook balance on next check s
ACCOUNTS PAYABLE
DEBIT
CREDIT
PURCHAS
ES
DEBIT
DEBIT
Page 1
CASH
CREDIT

Example
Add the date for the end of the month, and write Totals in the Account Title column. Total all the columns. Add a single-line rule
above the totals and a double-line rule below the totals to indicate that the amount column totals have been verified as correct.
DATE
Apr. 21
Apr. 25
Apr. 30
Apr. 30
ACCOUNT TITLE
Brought Forward
Supplies
Totals
Prove Page 2 of the journal
General Debit
General Credit
Accounts Receivable Debit
Accounts Receivable Credit
Sales Credit
Sales Tax Payable Credit
Accounts Payable Debit
Accounts Payable Credit
Purchases Debit
Cash Debit
Cash Credit
Totals
DOC POS
NO. REF
C39
T22
GENERAL
DEBIT CREDIT
$3,360.00 $1,000.00
$ 500.00
Debit
$3,860.00
$ 831.60
$2,000.00
$5.321.00 S 425.68
$5.746.68
$3,860.00 $1,000.00 $ 831.60 $ 200.00 $9.563.00 $765.04 $2,000.00 $4,845.00 $4,350.00 $9,696.44
$4,350.00
$9,696.44
Credit
$1,000.00
$ 200.00
$9,563.00
$ 765.04
$4,845.00
ACCOUNTS RECENABLE
DEBIT CREDIT
$831.60 $ 200.00
$4,365.00
$20.738.04 $20.738.04
SALES TAX
SALES
PAYABLE
CREDIT CREDIT
$4,242.00 $ 339.36
ACCOUNTS PAYABLE PURCHASES
DEBIT
CREDIT DEBIT
DEBIT
$2,000.00 $4,845.00 $4,350.00 $3,949.76 $3,865.00
CREDIT
$ 500.00
CASH
$4.365.00

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August 1. Purchased merchandise for cash, $1,200.00. Check No. 121. August 9. Purchased merchandise on account from Book Wholesalers, $1,950.00. Purchase Invoice No. 132.

Prove a Journal Page

Prove and Rule an Expanded Journal