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1.
Journalize the transactions related to cash receipt transactions.
1.
![Check Mark](/static/check-mark.png)
Explanation of Solution
Debit and credit rules:
- Debit an increase in asset account, increase in expense account, decrease in liability account, and decrease in
stockholders’ equity accounts. - Credit decrease in asset account, increase in revenue account, increase in liability account, and increase in stockholders’ equity accounts.
Journalize the transactions related to cash receipts.
Transaction on December 1:
Page: 20 | ||||||
Date | Account Titles and Explanations | Post. Ref. | Debit ($) | Credit ($) | ||
20-- | ||||||
December | 1 | Cash | 101 | 1,360 | ||
122/✓ | 1,360 | |||||
(Record cash received for sales on account) |
Table (1)
Description:
- Cash is an asset account. Since cash is received, asset account increased, and an increase in asset is debited.
- Accounts Receivable, MA is an asset account. Since amount to be received has decreased, asset account decreased, and a decrease in asset is credited.
Transaction on December 2:
Page: 20 | ||||||
Date | Account Titles and Explanations | Post. Ref. | Debit ($) | Credit ($) | ||
20-- | ||||||
December | 2 | Cash | 101 | 382 | ||
Accounts Receivable, A Manufacturing | 122/✓ | 382 | ||||
(Record cash received for sales on account) |
Table (2)
Description:
- Cash is an asset account. Since cash is received, asset account increased, and an increase in asset is debited.
- Accounts Receivable, A Manufacturing is an asset account. Since amount to be received has decreased, asset account decreased, and a decrease in asset is credited.
Transaction on December 7:
Page: 20 | ||||||
Date | Account Titles and Explanation | Post Ref. | Debit ($) | Credit ($) | ||
20-- | ||||||
December | 7 | Cash | 101 | 3,349.60 | ||
Sales | 401 | 3,160.00 | ||||
Sales Tax Payable | 231 | 189.60 | ||||
(Record cash sales) |
Table (3)
Description:
- Cash is an asset account. Since cash is received, asset account increased, and an increase in asset is debited.
- Sales is a revenue account. Since revenues and gains increase equity, equity value is increased, and an increase in equity is credited.
- Sales Tax Payable is a liability account. Since the payable increased, the liability increased, and an increase in liability is credited.
Working Note 1:
Compute sales tax payable amount.
Working Note 2:
Compute cash amount (Refer to Working Note 1 for value of sales tax payable).
Transaction on December 7:
Page: 20 | ||||||
Date | Account Titles and Explanation | Post Ref. | Debit ($) | Credit ($) | ||
20-- | ||||||
December | 7 | Cash | 101 | 1,028.20 | ||
Bank Credit Card Expense | 513 | 31.80 | ||||
Sales | 401 | 1,000.00 | ||||
Sales Tax Payable | 231 | 60.00 | ||||
(Record credit card sale) |
Table (4)
Description:
- Cash is an asset account. Since cash is received, asset account increased, and an increase in asset is debited.
- Bank Credit Card Expense is an expense account. Since expenses and losses decrease equity, equity value is decreased, and a decrease in equity is debited.
- Sales is a revenue account. Since revenues and gains increase equity, equity value is increased, and an increase in equity is credited.
- Sales Tax Payable is a liability account. Since the payable increased, the liability increased, and an increase in liability is credited.
Working Note 3:
Compute sales tax payable amount.
Working Note 4:
Compute bank credit card expense amount (Refer to Working Note 3 for value of sales tax payable).
Working Note 5:
Compute amount of cash received (Refer to Working Note 3 for value of sales tax payable and Working Note 4 for value of bank credit card expense).
Transaction on December 8:
Page: 20 | ||||||
Date | Account Titles and Explanation | Post. Ref. | Debit ($) | Credit ($) | ||
20-- | ||||||
December | 8 | Cash | 101 | 880 | ||
Accounts Receivable, JG | 122/✓ | 880 | ||||
(Record cash received for sales on account) |
Table (5)
Description:
- Cash is an asset account. Since cash is received, asset account increased, and an increase in asset is debited.
- Accounts Receivable, JG is an asset account. Since amount to be received has decreased, asset account decreased, and a decrease in asset is credited.
Transaction on December 11:
Page: 20 | ||||||
Date | Account Titles and Explanation | Post Ref. | Debit ($) | Credit ($) | ||
20-- | ||||||
December | 11 | Sales Returns and Allowances | 401.1 | 60.00 | ||
Sales Tax Payable | 231 | 3.60 | ||||
Accounts Receivable, MA | 122/✓ | 63.60 | ||||
(Record merchandise returned) |
Table (6)
Description:
- Sales Returns and Allowances is a contra-revenue account, and contra-revenue accounts decrease the equity value, and a decrease in equity is debited.
- Sales Tax Payable is a liability account. Since the payable decreased due to returns, the liability decreased, and a decrease in liability is debited.
- Accounts Receivable, MA is an asset account. Since inventory is returned, amount to be received has decreased, asset account is decreased, and a decrease in asset is credited.
Working Note 6:
Compute sales tax payable amount.
Working Note 7:
Compute accounts receivable amount (Refer to Working Note 7 for value of sales tax payable).
Transaction on December 14:
Page: 20 | ||||||
Date | Account Titles and Explanation | Post Ref. | Debit ($) | Credit ($) | ||
20-- | ||||||
December | 14 | Cash | 101 | 2,968 | ||
Sales | 401 | 2,800 | ||||
Sales Tax Payable | 231 | 168 | ||||
(Record cash sales) |
Table (7)
Description:
- Cash is an asset account. Since cash is received, asset account increased, and an increase in asset is debited.
- Sales is a revenue account. Since revenues and gains increase equity, equity value is increased, and an increase in equity is credited.
- Sales Tax Payable is a liability account. Since the payable increased, the liability increased, and an increase in liability is credited.
Working Note 8:
Compute sales tax payable amount.
Working Note 9:
Compute cash amount (Refer to Working Note 8 for value of sales tax payable).
Transaction on December 14:
Page: 20 | ||||||
Date | Account Titles and Explanation | Post Ref. | Debit ($) | Credit ($) | ||
20-- | ||||||
December | 14 | Cash | 101 | 822.56 | ||
Bank Credit Card Expense | 513 | 25.44 | ||||
Sales | 401 | 800.00 | ||||
Sales Tax Payable | 231 | 48.00 | ||||
(Record credit card sale) |
Table (8)
Description:
- Cash is an asset account. Since cash is received, asset account increased, and an increase in asset is debited.
- Bank Credit Card Expense is an expense account. Since expenses and losses decrease equity, equity value is decreased, and a decrease in equity is debited.
- Sales is a revenue account. Since revenues and gains increase equity, equity value is increased, and an increase in equity is credited.
- Sales Tax Payable is a liability account. Since the payable increased, the liability increased, and an increase in liability is credited.
Working Note 10:
Compute sales tax payable amount.
Working Note 11:
Compute bank credit card expense amount (Refer to Working Note 10 for value of sales tax payable).
Working Note 12:
Compute amount of cash received (Refer to Working Note 10 for value of sales tax payable and Working Note 11 for value of bank credit card expense).
Transaction on December 20:
Page: 20 | ||||||
Date | Account Titles and Explanation | Post. Ref. | Debit ($) | Credit ($) | ||
20-- | ||||||
December | 20 | Cash | 101 | 1,110 | ||
Accounts Receivable, TW | 122/✓ | 1,110 | ||||
(Record cash received for sales on account) |
Table (9)
Description:
- Cash is an asset account. Since cash is received, asset account increased, and an increase in asset is debited.
- Accounts Receivable, TW is an asset account. Since amount to be received has decreased, asset account decreased, and a decrease in asset is credited.
Transaction on December 21:
Page: 20 | ||||||
Date | Account Titles and Explanation | Post Ref. | Debit ($) | Credit ($) | ||
20-- | ||||||
December | 21 | Sales Returns and Allowances | 401.1 | 22.00 | ||
Sales Tax Payable | 231 | 1.32 | ||||
Accounts Receivable, A Manufacturing | 122/✓ | 23.32 | ||||
(Record merchandise returned) |
Table (10)
Description:
- Sales Returns and Allowances is a contra-revenue account, and contra-revenue accounts decrease the equity value, and a decrease in equity is debited.
- Sales Tax Payable is a liability account. Since the payable decreased due to returns, the liability decreased, and a decrease in liability is debited.
- Accounts Receivable, A Manufacturing is an asset account. Since inventory is returned, amount to be received has decreased, asset account is decreased, and a decrease in asset is credited.
Working Note 13:
Compute sales tax payable amount.
Working Note 14:
Compute accounts receivable amount (Refer to Working Note 13 for value of sales tax payable).
Transaction on December 21:
Page: 20 | ||||||
Date | Account Titles and Explanation | Post Ref. | Debit ($) | Credit ($) | ||
20-- | ||||||
December | 21 | Cash | 101 | 3,392 | ||
Sales | 401 | 3,200 | ||||
Sales Tax Payable | 231 | 192 | ||||
(Record cash sales) |
Table (11)
Description:
- Cash is an asset account. Since cash is received, asset account increased, and an increase in asset is debited.
- Sales is a revenue account. Since revenues and gains increase equity, equity value is increased, and an increase in equity is credited.
- Sales Tax Payable is a liability account. Since the payable increased, the liability increased, and an increase in liability is credited.
Working Note 15:
Compute sales tax payable amount.
Working Note 16:
Compute cash amount (Refer to Working Note 15 for value of sales tax payable).
Transaction on December 24:
Page: 20 | ||||||
Date | Account Titles and Explanation | Post. Ref. | Debit ($) | Credit ($) | ||
20-- | ||||||
December | 24 | Cash | 101 | 2,000 | ||
Accounts Receivable, RC | 122/✓ | 2,000 | ||||
(Record cash received for sales on account) |
Table (12)
Description:
- Cash is an asset account. Since cash is received, asset account increased, and an increase in asset is debited.
- Accounts Receivable, RC is an asset account. Since amount to be received has decreased, asset account decreased, and a decrease in asset is credited.
2.
Post the journalized entries into the accounts of the general ledger, and the customer accounts in accounts receivable ledger.
2.
![Check Mark](/static/check-mark.png)
Explanation of Solution
Posting transactions: The process of transferring the journalized transactions into the accounts of the ledger is known as posting the transactions.
Post the journalized entries into the accounts of the general ledger.
ACCOUNT Cash ACCOUNT NO. 101 | |||||||
Date | Item | Post. Ref. | Debit ($) | Credit ($) | Balance | ||
Debit ($) | Credit ($) | ||||||
20-- | |||||||
December | 1 | Balance | ✓ | 9,862.00 | |||
1 | J20 | 1,360.00 | 11,222.00 | ||||
2 | J20 | 382.00 | 11,604.00 | ||||
7 | J20 | 3,349.60 | 14,953.60 | ||||
7 | J20 | 1,028.20 | 15,981.80 | ||||
8 | J20 | 880.00 | 16,861.80 | ||||
14 | J20 | 2,968.00 | 19,892.80 | ||||
14 | J20 | 822.56 | 20,652.36 | ||||
20 | J20 | 1,110.00 | 21,762.36 | ||||
21 | J20 | 3,392.00 | 25,154.36 | ||||
24 | J20 | 2,000.00 | 27,154.36 |
Table (13)
ACCOUNT Accounts Receivable ACCOUNT NO. 122 | |||||||
Date | Item | Post. Ref. | Debit ($) | Credit ($) | Balance | ||
Debit ($) | Credit ($) | ||||||
20-- | |||||||
December | 1 | Balance | ✓ | 9,352.00 | |||
1 | J20 | 1,360.00 | 7,992.00 | ||||
2 | J20 | 382.00 | 7,610.00 | ||||
8 | J20 | 880.00 | 6,730.00 | ||||
11 | J20 | 63.60 | 6,666.40 | ||||
20 | J20 | 1,110.00 | 5,556.40 | ||||
21 | J20 | 23.32 | 5,533.08 | ||||
24 | J20 | 2,000.00 | 3,533.08 |
Table (14)
ACCOUNT Sales Tax Payable ACCOUNT NO. 231 | |||||||
Date | Item | Post. Ref. | Debit ($) | Credit ($) | Balance | ||
Debit ($) | Credit ($) | ||||||
20-- | |||||||
December | 7 | J20 | 189.60 | 189.60 | |||
7 | J20 | 60.00 | 249.60 | ||||
11 | J20 | 3.60 | 246.00 | ||||
14 | J20 | 168.00 | 414.00 | ||||
14 | J20 | 48.00 | 462.00 | ||||
21 | J20 | 1.32 | 460.68 | ||||
21 | J20 | 192.00 | 652.68 |
Table (15)
ACCOUNT Sales ACCOUNT NO. 401 | |||||||
Date | Item | Post. Ref. | Debit ($) | Credit ($) | Balance | ||
Debit ($) | Credit ($) | ||||||
20-- | |||||||
December | 7 | J20 | 3,160.00 | 3,160.00 | |||
7 | J20 | 1,000.00 | 4,160.00 | ||||
14 | J20 | 2,800.00 | 6,960.00 | ||||
14 | J20 | 800.00 | 7,760.00 | ||||
21 | J20 | 3,200.00 | 10,960.00 |
Table (16)
ACCOUNT Sales Returns and Allowances ACCOUNT NO. 401.1 | |||||||
Date | Item | Post. Ref. | Debit ($) | Credit ($) | Balance | ||
Debit ($) | Credit ($) | ||||||
20-- | |||||||
December | 11 | J20 | 60.00 | 60.00 | |||
21 | J20 | 22.00 | 82.00 |
Table (17)
ACCOUNT Bank Credit Card Expense ACCOUNT NO. 513 | |||||||
Date | Item | Post. Ref. | Debit ($) | Credit ($) | Balance | ||
Debit ($) | Credit ($) | ||||||
20-- | |||||||
December | 7 | J20 | 31.80 | 31.80 | |||
14 | J20 | 25.44 | 57.24 |
Table (18)
Post the journalized entries into the customer accounts in accounts receivable ledger.
NAME MA | ||||||
ADDRESS | ||||||
Date | Item | Post. Ref. | Debit ($) | Credit ($) | Balance ($) | |
20-- | ||||||
December | 1 | Balance | ✓ | 2,480.00 | ||
1 | J20 | 1,360.00 | 1,272.00 | |||
11 | J20 | 63.60 | 1,056.40 |
Table (19)
NAME A Manufacturing | ||||||
ADDRESS | ||||||
Date | Item | Post. Ref. | Debit ($) | Credit ($) | Balance ($) | |
20-- | ||||||
December | 1 | Balance | ✓ | 982.00 | ||
2 | J20 | 382.00 | 600.00 | |||
21 | J20 | 23.32 | 576.68 |
Table (20)
NAME JG | ||||||
ADDRESS | ||||||
Date | Item | Post. Ref. | Debit ($) | Credit ($) | Balance ($) | |
20-- | ||||||
December | 1 | Balance | ✓ | 880.00 | ||
8 | J20 | 880.00 | 0 |
Table (21)
NAME TW | ||||||
ADDRESS | ||||||
Date | Item | Post. Ref. | Debit ($) | Credit ($) | Balance ($) | |
20-- | ||||||
December | 1 | Balance | ✓ | 1,810.00 | ||
20 | J20 | 1,110.00 | 700.00 |
Table (22)
NAME RC | ||||||
ADDRESS | ||||||
Date | Item | Post. Ref. | Debit ($) | Credit ($) | Balance ($) | |
20-- | ||||||
December | 1 | Balance | ✓ | 3,200.00 | ||
24 | J20 | 2,000.00 | 1,200.00 |
Table (23)
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Chapter 10 Solutions
College Accounting, Chapters 1-27
- Happy Tails Inc. has a September 1, 20Y4, accounts payable balance of 620, which consists of 320 due Labradore Inc. and 300 due Meow Mart Inc. Transactions related to purchases and cash payments completed by Happy Tails Inc. during the month of September 20Y4 are as follows: a. Prepare a purchases journal and a cash payments journal to record these transactions. The forms of the journals are similar to those used in the text. Place a check mark () in the Post. Ref. column to indicate when the accounts payable subsidiary ledger should be posted. Happy Tails Inc. uses the following accounts: b. Prepare a listing of accounts payable creditor balances on September 30, 20Y4. Verify that the total of the accounts payable creditor balances equals the balance of the accounts payable controlling account on September 30, 20Y4. c. Why does Happy Tails Inc. use a subsidiary ledger for accounts payable?arrow_forwardSALES TRANSACTIONS J. K. Bijan owns a retail business and made the following sales on account during the month of August 20--. There is a 6% sales tax on all sales. REQUIRED 1. Record the transactions starting on page 15 of a general journal. 2. Post from the journal to the general ledger and accounts receivable ledger accounts. Use account numbers as shown in the chapter.arrow_forwardThe following transactions were completed by Hammond Auto Supply during January, which is the first month of this fiscal year. Terms of sale are 2/10, n/30. The balances of the accounts as of January 1 have been recorded in the general ledger in your Working Papers or in CengageNow. Hammond Auto Supply does not track cash sales by customer. If you are using the form-based approach with QuickBooks or general ledger, select Cash Sales as the customer for all cash sales transactions. Required 1. Record the transactions for January using a general journal, page 1. Assume the periodic inventory method is used. If using QuickBooks, record transactions using either the journal entry method or the forms-based approach as directed by your instructor. The chart of accounts is as follows: 2. Post daily all entries involving customer accounts to the accounts receivable ledger. 3. Post daily all entries involving creditor accounts to the accounts payable ledger. 4. Post daily the general journal entries to the general ledger. Write the owners name in the Capital and Drawing accounts. If using QuickBooks or general ledger, ignore Steps 2, 3, and 4. 5. Prepare a trial balance. 6. Prepare a schedule of accounts receivable (A/R Aging Detail report in QuickBooks) and a schedule of accounts payable (A/P Summary Detail report in QuickBooks). Do the totals equal the balances of the related controlling accounts?arrow_forward
- The following transactions were completed by Hammond Auto Supply during January, which is the first month of this fiscal year. Terms of sale are 2/10, n/30. The balances of the accounts as of January 1 have been recorded in the general ledger in your Working Papers or in CengageNow. Hammond Auto Supply does not track cash sales by customer. If you are using the form-based approach with QuickBooks or general ledger, select Cash Sales as the customer for all cash sales transactions. Required 1. Record the transactions for January using a sales journal, page 73; a purchases journal, page 56; a cash receipts journal, page 38; a cash payments journal, page 45; and a general journal, page 100. Assume the periodic inventory method is used. 2. Post daily all entries involving customer accounts to the accounts receivable ledger. 3. Post daily all entries involving creditor accounts to the accounts payable ledger. 4. Post daily those entries involving the Other Accounts columns and the general journal to the general ledger. Write the owners name in the Capital and Drawing accounts. 5. Add the columns of the special journals and prove the equality of the debit and credit totals on scratch paper. 6. Post the appropriate totals of the special journals to the general ledger. 7. Prepare a trial balance. 8. Prepare a schedule of accounts receivable and a schedule of accounts payable. Do the totals equal the balances of the related controlling accounts?arrow_forwardTransactions related to purchases and cash payments completed by Wisk Away Cleaning Services Inc. during the month of May 20Y5 are as follows: Prepare a purchases journal and a cash payments journal to record these transactions. The forms of the journals are similar to those illustrated in the text. Place a check mark () in the Post. Ref. column to indicate when the accounts payable subsidiary ledger should be posted. Wisk Away Cleaning Services Inc. uses the following accounts:arrow_forwardSALES TRANSACTIONS T. M. Maxwell owns a retail business and made the following sales on account during the month of July 20--. There is a 5% sales tax on all sales. REQUIRED 1. Record the transactions starting on page 15 of a general journal. 2. Post from the journal to the general ledger and accounts receivable ledger accounts. Use account numbers as shown in the chapter.arrow_forward
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- The following transactions were completed by Yang Restaurant Equipment during January, the first month of this fiscal year. Terms of sale are 2/10, n/30. The balances of the accounts as of January 1 have been recorded in the general ledger in your Working Papers or in CengageNow. Yang Restaurant Equipment does not track cash sales by customer. If you are using the form-based approach with QuickBooks or general ledger, select Cash Sales as the customer for all cash sales transactions. Required 1. Record the transactions for January using a sales journal, page 91; a purchases journal, page 74; a cash receipts journal, page 56; a cash payments journal, page 63; and a general journal, page 119. Assume the periodic inventory method is used. 2. Post daily all entries involving customer accounts to the accounts receivable ledger. 3. Post daily all entries involving creditor accounts to the accounts payable ledger. 4. Post daily those entries involving the Other Accounts columns and the general journal to the general ledger. Write the owners name in the Capital and Drawing accounts. 5. Add the columns of the special journals and prove the equality of the debit and credit totals on scratch paper. 6. Post the appropriate totals of the special journals to the general ledger. 7. Prepare a trial balance. 8. Prepare a schedule of accounts receivable and a schedule of accounts payable. Do the totals equal the balances of the related controlling accounts?arrow_forwardTransactions related to revenue and cash receipts completed by Sycamore Inc. during the month of December 2016 are as follows: Prepare a single-column revenue journal and a cash receipts journal to record these transactions. Use the following column headings for the cash receipts journal: Fees Earned Cr., Accounts Receivable Cr., and Cash Dr. Place a check mark () in the Post. Ref. column to indicate when the accounts receivable subsidiary ledger should be posted.arrow_forwardOn March 24, MS Companys Accounts Receivable consisted of the following customer balances: S. Burton 310 A. Tangier 240 J. Holmes 504 F. Fullman 110 P. Molty 90 During the following week, MS made a sale of 104 to Molty and collected cash on account of 207 from Burton and 360 from Holmes. Prepare a schedule of accounts receivable for MS at March 31, 20--.arrow_forward
- College Accounting, Chapters 1-27AccountingISBN:9781337794756Author:HEINTZ, James A.Publisher:Cengage Learning,Financial AccountingAccountingISBN:9781305088436Author:Carl Warren, Jim Reeve, Jonathan DuchacPublisher:Cengage LearningFinancial AccountingAccountingISBN:9781337272124Author:Carl Warren, James M. Reeve, Jonathan DuchacPublisher:Cengage Learning
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