Ch.

11 Mastery 4th hour

Zach Phillips 05/22/2017

GENERAL JOURNAL PAGE 12

1 2

DOC. POST. GENERAL

DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT
2017

1 Dec 2 Sales Returns and Allowances CM68 49.00 1

2 Sales Tax Payable 3.92 2

3 JD's Caf 160 52.92 3

4 3 Supplies-Store M335 231.00 4

5 AP Kelsar Supply 280 231.00 5

6 6 Rib Shack M336 190 754.00 6

7 Restaurant Deville 180 754.00 7

8 12 AP Great Lakes Produce DM93 260 256.00 8

9 Purchases Returns and Allownaces 256.00 9

10 15 Dividends M337 2,924.00 10

11 Dividends Payable 2,924.00 11

12 23 Sales Returns and Allowances CM69 189.00 12

13 Sales Tax Payable 15.12 13

14 Connie's Bakery 120 204.12 14

15 28 AP Century Foods DM94 220 358.00 15

16 Purchases Returns and Allownaces 358.00 16

17 17

18 18

CASH PAYMENTS JOURNAL PAGE 16

1 2 3 4 5

ACCOUNTS PURCHASES
CK. POST. GENERAL PAYABLE DISCOUNT CASH
DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT DEBIT CREDIT CREDIT
2017

1 Jan 15 Dividends Payable 881 2,924.00 2,924.00 1

2 2

3 3

4 4

Accounts Payable Ledger

VENDOR Century Foods VENDOR NO. 220

POST. CREDIT
DATE ITEM REF. DEBIT CREDIT BALANCE

2017

Dec 1 Balance 1,948.25

28 G12 358.00 1,590.25

VENDOR Great Lakes Produce VENDOR NO. 260

POST. CREDIT

DATE ITEM REF. DEBIT CREDIT BALANCE

2017

Dec 1 Balance 3,184.26

12 G12 256.00 2,928.26

VENDOR Kelsar Supply VENDOR NO. 280

POST. CREDIT
DATE ITEM REF. DEBIT CREDIT BALANCE

2017

Dec 1 Balance 968.28

3 G12 231.00 1,199.28

Accounts Receivable Ledger

CUSTOMER Connie's Bakery CUSTOMER NO. 120

POST. DEBIT
DATE ITEM REF. DEBIT CREDIT BALANCE

2017

Dec 1 Balance 589.15

23 G12 204.12 385.03

CUSTOMER JD's Caf CUSTOMER NO. 160

POST. DEBIT
DATE ITEM REF. DEBIT CREDIT BALANCE

2017

Dec 1 Balance 1,562.00

2 G12 52.92 1,509.08

CUSTOMER Restaurant Deville CUSTOMER NO. 180

POST. DEBIT

DATE ITEM REF. DEBIT CREDIT BALANCE

2017

Dec 1 Balance 970.36

6 G12 1,328.05 (357.69)

CUSTOMER Rib Shack CUSTOMER NO. 190

POST. DEBIT
DATE ITEM REF. DEBIT CREDIT BALANCE

2017

Dec 1 Balance 574.05

6 G12 754.00 1,328.05