ADB Grant No.0133-CAM/Component 1: PFMRD 1
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ADB Grant No.0133-CAM/Component 1: PFMRD 2ADB Grant No.0133-CAM/Component 1: PFMRD
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ADB Grant No.0133-CAM/Component 1: PFMRD 5
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ADB Grant No.0133-CAM/Component 1: PFMRD 6
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ADB Grant No.0133-CAM/Component 1: PFMRD 7
matika nigTRmg;mUlb,Tanb½Rt
ADB Grant No.0133-CAM/Component 1: PFMRD 8
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ADB Grant No.0133-CAM/Component 1: PFMRD 9
Balance per bank statement, 30/09/05
Add: Cheques paid in, recorded in the cash book, but not yet credited to the account by bank
Less: Cheques paid by the company but not yet presented to the bank for settlement
Corrected ending balance, 30/09/05
Balance per cash book, 30/09/05
Add: Correction of undercast
Corrected ending balance, 30/09/05
$1,112.30
208.20
(425.35)
895.15
$805.15
90.00
895.15
When the reconciliation is complete,
these amounts
should be the same
erobcMkarpÁÚrpÁgbBa¢IviPaKFnaKar
ADB Grant No.0133-CAM/Component 1: PFMRD 10
Cause of difference Explanation
Errors
Bank charges or bank interest
Timing differences
Errors in calculation, or in recording receipts and payments, are as likely to have made by our as the bank. These errors must be corrected.
The bank might deduct interest on an overdraft or charge a fee for its services, which we are not informed about until we receive the bank statement. These should be accounted for in our records.
(a) Cheques recorded as received and paid-in but not yet ‘cleared’ and added to our account by the bank. Although our own records show that some cash has been added to our account, it has not yet been received by the bank.
(b) Payments made by cheque and recorded, but not yet withdrawn by payees.
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ADB Grant No.0133-CAM/Component 1: PFMRD 11
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ADB Grant No.0133-CAM/Component 1: PFMRD 12
• RbB½n§kMLúgeBl³ KWCaKNnasnñiFiTMnijenAcugkMLúgeBlKNenyüedIm,IkMNt;éføedIménsnñiFiEdlenAsl;tamry³karrab;Cak;Esþg.• RbB½n§tKña³ KWCakarkMNt;éføedImsnñiFiTMnijEdl)anlk;enAeBlEdleyIglk;.
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ADB Grant No.0133-CAM/Component 1: PFMRD 13
karlk;
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ADB Grant No.0133-CAM/Component 1: PFMRD 14
• vik½ybRtEdl)anepJIeTAGtifiCnbgðajBIkarlk;CMBak;
vik½ybRtlk;
ADB Grant No.0133-CAM/Component 1: PFMRD 15
Invoice No. 94830
INVOICE
Customer Misc
Name Date 10/20/X5Address Order No. PO1234City Edgewood State MD ZIP 21034 Rep MMKPhone FOB shipping point
Qty Unit Price TOTAL1 $328 328.00$ 6 152$ 912.00$
SubTotal 1,240.00$ Shipping
Credit Terms: 2/10, n/30 Tax Rate(s)
TOTAL 1,240.00$
Terrance Home Improvement Store
Jerome WaltherP.O. Box 291
410-555-3041
DescriptionSteel French Patio DoorDouble-Hung Windows
Record the sale
ADB Grant No.0133-CAM/Component 1: PFMRD 16
General JournalDate Account Titles and Description PR Dr. Cr.
Oct 20 Accounts Receivable-Walther 1,240
Sales 1,240
Sales for Oct. 10
Accounts Receivable
1,240
Sales
1,240
lk;
ADB Grant No.0133-CAM/Component 1: PFMRD 17
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karcMNaynigkarbBa¢ÚnTMnijRtLb;
ADB Grant No.0133-CAM/Component 1: PFMRD 18
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ADB Grant No.0133-CAM/Component 1: PFMRD 19
Credit Memo #236
Credit Memo
Credit to
Name Date 10/22/X5Address City Edgewood State MD ZIP 21034 Phone
We credit your account as follows:Qty Unit Price TOTAL2 152.00$ 304.00$
SubTotal 304.00$ Tax Rate(s)
TOTAL 304.00$
DescriptionDouble-Hung Windows
Terrance Home Improvement Store
Jerome WaltherP.O. Box 291
410-555-3041
Record the Return
ADB Grant No.0133-CAM/Component 1: PFMRD 20
General Journal
Date Account Titles and Description PR Dr. Cr.
Oct 22 Sales Returns & Allowances 304
Accounts Receivable-
Walther 304
Issued credit memorandum
karcMNaynigkarbBa¢ÚnTMnijRtLb;
ADB Grant No.0133-CAM/Component 1: PFMRD 21
Accounts Receivable
1,240
Sales
1,240
Sales Returns & Allowances
304
304
Bal. 936
karcMNaynigkarbBa¢ÚnTMnijRtLb;
ADB Grant No.0133-CAM/Component 1: PFMRD 22
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• KNenyüpÞúycMNUlEdlftcmøgGb,hasac;R)ak;eTAeGayGtifiCnEdleFVIkarTUTat;RtUvekIteLIgkñúgry³eBlCak;lak;NamYy.• tulüPaB\NBnæ• eFVIr)aykarN¾enAkñúgr)aykarN¾lTæpl
ADB Grant No.0133-CAM/Component 1: PFMRD 23
• 2/10, n/30• n/10, EOM
eKalneya)ayGb,hakarlk;
ADB Grant No.0133-CAM/Component 1: PFMRD 24
Assume that Jerome Walther pays Terrance Home Improvement Store within 10 days. Prepare the journal entry.
Gb,hakarlk;
ADB Grant No.0133-CAM/Component 1: PFMRD 25
General JournalDate Account Titles and Description PR Dr. Cr.
Oct 30 Sales Discounts 18.72
Cash 917.28
Accounts Receivable-
Walther
936.00 Received payment
Sales discount = $936 X .02
Gb,hakarlk;
ADB Grant No.0133-CAM/Component 1: PFMRD 26
Accounts Receivable
1,240
Sales
1,240
Sales Returns & Allowances
304
304
Bal. 936 936
18.72
Bal. -0-
Sales Discounts
karcMNaynigkarbBa¢ÚnTMnijRtLb;
ADB Grant No.0133-CAM/Component 1: PFMRD 27
Sales $1,240.00Less Sales Discounts 18.72
Sales Returns & Allowances 304.00Net Sales $917.28
KNnakarlk;suT§
ADB Grant No.0133-CAM/Component 1: PFMRD 28
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• karekIneLIgnUvcMnYnBnæelIkarlk;
• bMNul• tulüPaB\NTan• eFVIr)aykarN¾enAkñúgtaragtulükar
ADB Grant No.0133-CAM/Component 1: PFMRD 29
Invoice No. 94830
INVOICE
Customer Misc
Name Date 10/20/X5Address Order No. PO1234City Edgewood State MD ZIP 21034 Rep MMKPhone FOB shipping point
Qty Unit Price TOTAL1 $328 328.00$ 6 152.00$ 912.00$
SubTotal 1,240.00$ Shipping
Credit Terms: 2/10, n/30 Tax Rate(s) 5.00% 62.00$
TOTAL 1,302.00$
Terrance Home Improvement Store
Jerome WaltherP.O. Box 291
410-555-3041
DescriptionSteel French Patio DoorDouble-Hung Windows
Sales tax = $1,240 x 5% = $62.00
ADB Grant No.0133-CAM/Component 1: PFMRD 30
General JournalDate Account Titles and Description PR Dr. Cr.
Oct 20 Accounts Receivable-Walther 1,302
Sales 1,240
Sales Tax Payable 62
Sales for Oct. 10
KNnIBn§elIkarlk;RtUvbg;
ADB Grant No.0133-CAM/Component 1: PFMRD 31
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• ebIkKNnIsMrab;GtifiCnnimYy²
esovePAFMrg
ADB Grant No.0133-CAM/Component 1: PFMRD 32
Accounts Receivable
1,240
Q. Adams
3,500
B. Merideth
800
1,240
1,240
Bal. 4,300
J. Walther
Controlling Account Subsidiary Accounts
3,500800
1,240
Bal. 4,300
KNnIRtUvTTYl
ADB Grant No.0133-CAM/Component 1: PFMRD 33
Terrance Home Improvement StoreSchedule of Accounts ReceivableOctober 31, 2XX5Q. Adams $3,500B. Merideth 800Total Accounts Receivable $4,300
kalviPaKKNnIRtUvTTYl
ADB Grant No.0133-CAM/Component 1: PFMRD 34
We’ll use Problem 9B-3 to put these concepts together
kardak;bBa©ÚlKña
ADB Grant No.0133-CAM/Component 1: PFMRD 35
General JournalDate Account Titles and Description PR Dr. Cr.
200X
May 1 Cash 14,000
Mark Peaker, Capital 14,000
Owner invested in business
3 Accounts Receivable-B. Dale 2,000
Sales 2,000
Sold on account, no. 60
4 Accounts Receivable-R. Lester 900
Sales 900
Sold on account, terms, no 61
ADB Grant No.0133-CAM/Component 1: PFMRD 36
General JournalDate Account Titles and Description PR Dr. Cr.
May 9 Accounts Receivable-J. Zon 600
Sales 600
Sold on account, no. 62
10 Cash 1,980
Sales Discount (2,000 x .01) 20
Accounts Receivable-B. Dale 2,000
Received payment on account
20 Accounts Receivable-P. Pry 4,000
Sales 4,000
Sold on account, no. 63
ADB Grant No.0133-CAM/Component 1: PFMRD 37
General JournalDate Account Titles and Description PR Dr. Cr.
May 22 Cash 900
Accounts Receivable-R. Lester 900
Received payment on account
23 Cash 6,000
Sales 6,000
To record cash sales
24 Sales Returns & Allowances 500
Accounts Receivable-P. Pry 500
Issued credit memo no. 1
ADB Grant No.0133-CAM/Component 1: PFMRD 38
General JournalDate Account Titles and Description PR Dr. Cr.
May 26 Cash 3,465
Sales Discounts 35
Accounts Receivable-P. Pry 3,500
Received payment on account
28 Cash 12,000
Sales 12,000
To record cash sales
30 Cash 200
Sneaker Rack Equipment 200
Sold sneaker rack
ADB Grant No.0133-CAM/Component 1: PFMRD 39
General JournalDate Account Titles and Description PR Dr. Cr.
May 30 Accounts Receivable-R. Lester 6,000
Sales 6,000
Sold on account, no. 64
31 Sales Returns & Allowances 800
Accounts Receivable-R. Lester 800
Issued credit memo, no. 2
ADB Grant No.0133-CAM/Component 1: PFMRD 40
B. Dale
Bal. 4002,000
R. Lester
Bal. 800900
Bal. 6004,000
P. Pry
500
Bal. 400600
J. Zon
2,000 9003,500
6,000800
Bal 400Bal 6,000
Bal 600
Bal 1,000
esovePAFMrgKNnIRtUvTTYl
ADB Grant No.0133-CAM/Component 1: PFMRD 41
Peaker’s Sneaker ShopSchedule of Accounts Receivable
May 31, 20XXB. Dale $400R. Lester 6,000P. Pry 600J. Zon 1,000Total Accounts Receivable $8,000
ADB Grant No.0133-CAM/Component 1: PFMRD 42
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ADB Grant No.0133-CAM/Component 1: PFMRD 43
PURCHASE ORDER
Kingston Furniture
P.O. # 1002 DATE: NOVEMBER 30, 2005
Clearview Mall Saint Michaels, SC
VENDOR Hill Brothers 2 S. Charles Street Baltimore, MD Customer ID H004
Ship VIA: Freight Truck Terms: 2/10, n/60 FOB: Shipping Point
QTY ITEM # DESCRIPTION UNIT PRICE LINE TOTAL
6 V583-5 Ergonomic Office Chair $200 $1,200
5 C756-7 Computer Desk $280 1,400
TOTAL $2,600
karbBa¢aTij
ADB Grant No.0133-CAM/Component 1: PFMRD 44
Invoice No. 94830
INVOICE
Customer
Name Date 11/25/2005Address Order No. PO1002City Saint Michaels State SC ZIP FOB shipping pointPhone
Qty Unit Price TOTAL6 $200 1,200.00$ 5 280 1,400.00
Credit Terms: 2/10, n/60 TOTAL 2,600.00$
Hill Brothers
Kingston FurnitureClearview Mall
235-555-4541
DescriptionErgonomic Office ChairsComputer Desks
karkt;RtaénkarTij
vik½ybRtTTYl)anP¢ab;mkCamYysnñiFi
ADB Grant No.0133-CAM/Component 1: PFMRD 45
General JournalDate Account Titles and Description PR Dr. Cr.
Nov 25 Purchases 2,600
Accounts Payable 2,600
Purchase on account
karkt;RtakarTij
ADB Grant No.0133-CAM/Component 1: PFMRD 46
KNnITij
• KWCaéføEdlTak;TgeTAnwgkarTijTMnijmksþúkTukedIm,Ilk;
TMnij.• KNnIéføedIm• tulüPaB\NBnæ• eFVIr)aykarN¾enAkñúgr)aykarN¾lTæpl
ADB Grant No.0133-CAM/Component 1: PFMRD 47
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fa)anbBa¢ÚnTMnijRtLb;eTAvij/
ADB Grant No.0133-CAM/Component 1: PFMRD 48
DEBIT MEMORANDUM Kingston Furniture Clearview Mall Saint Michaels, SC
TO: Hill Brothers 2 S. Charles Street Baltimore, MD
Nov. 29, 20X5
WE DEBIT your account as follows:
QTY ITEM # DESCRIPTION UNIT
PRICE LINE
TOTAL
2 V583-5 Ergonomic Office Chair $200 $400
Record the return of inventory to the vendor
GnusSaN³\NBn§ ¬t¦
ADB Grant No.0133-CAM/Component 1: PFMRD 49
General JournalDate Account Titles and Description PR Dr. Cr.
Dec 4 Accounts Payable 400
Purchases Returns and
Allowances 400
Returned inventory
karkt;RtaTMnijRtLb;eTAvij
ADB Grant No.0133-CAM/Component 1: PFMRD 50
KNnIcMNaynigkarbBa¢ÚnTMnijRtLb;
• kt;RtakarfycuHéncMNayEdl)anTij
• KNnIpÞúyéføedIm• tulüPaB\NTan• eFVIr)aykarN¾enAkñúgr)aykarN¾lTæpl
ADB Grant No.0133-CAM/Component 1: PFMRD 51
KNnIGb,hakarTij• ftcmøgenAeBlEdlmanGb,ha
• KNnIpÞúyéføedIm• tulüPaB\NTan• eFVIr)aykarN¾enAkñúgr)aykarN¾lTæpl
ftcmøgkarTUTat;vik½ybRtenAéf¶TI4 ExFñÚ ¬kñúgry³eBlGb,ha¦
ADB Grant No.0133-CAM/Component 1: PFMRD 52
General JournalDate Account Titles and Description PR Dr. Cr.
Nov 29 Accounts Payable 2,200
Purchase Discount 44
Cash 2,156
Paid invoice
kt;RtakarTUTat;vik½ybRt
ADB Grant No.0133-CAM/Component 1: PFMRD 53
karTijsuT§
karTij³- karbBa¢ÚnTMnijRtLb; nigcMNay
- Gb,hakarTij karTijsuTæ
54
éfødwkCBa¢Ún•C.I.F. ¬éføedIm-karFanara:b;rg-éfødwkCBa¢Ún¦- Gñklk;TUTat;éfødwkCBa¢ÚneTAeGayGñkdwk- Gñklk;TUTat;éføFanara:b;rg- Gñklk;bg;éfødwk-karepÞreQµaHma©s;kmµsiTæiRsbc,ab;eTAeGayGñkTijenAeBlEdlTMnijeTAdl;cMNuc eKaledA eBalKWenAeBlEdleKTTYl)anb½NÑpÞúkTMnij.
•F.O.B. ¬minKitesah‘uykardwkCBa¢Ún¦- Gñklk;TUTat;éfødwkCBa¢ÚneTAeGayGñkdwk- GñkTijTUTat;éføFanara:b;rg- GñkTijbg;éfødwk- karepÞreQµaHma©s;kmµsiTæiRsbc,ab;eTAeGayGñkTijenAeBlEdlTMnijRtUv)aneK dak;cUleTAkñúgk)a::l;ehIyTTYl)anb½NÑpÞúkTMnij.
ADB Grant No.0133-CAM/Component 1: PFMRD 55
KNnIdwkCBa¢ÚncUl ¬éføTijTMnij¦
• karkt;RtaénéfødwkCBa¢ÚnkMNt;favaCasnñiFiEdleyIg)anTijcUl.• KNnIéføedIm• tulüPaB\NBnæ• eFVIr)aykarN¾enAkñúgr)aykarN¾lTæpl
ADB Grant No.0133-CAM/Component 1: PFMRD 56
kmµvtßúénkarsikSa
• edIm,IftcmøgKNenyüRtUvsgdak;enAkñúgesovePAFM
ADB Grant No.0133-CAM/Component 1: PFMRD 57
esovePAFMrgKNenyüRtUvsg
• esovePA b¤ÉksarEdlmaneQµaH\NTanyiknigcMnYnEdleK
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ADB Grant No.0133-CAM/Component 1: PFMRD 58
kalviPaKKNnIRtUvsg
• vaCakarbgðajfaCakarsrubKNenyüRtUvsgesµIr nig
KNenyüRtYtBinitü.
ADB Grant No.0133-CAM/Component 1: PFMRD 59
General JournalDate Account Titles and Description PR Dr. Cr.
May 1 Accounts Payable-Henry Co. 300
Purchases Discounts 6
Cash 294
Paid on account
3 Delivery Truck 8,000
Cash 8,000
Purchased delivery truck
6 Purchases 2,900
Cash 2,900
Purchased inventory
ADB Grant No.0133-CAM/Component 1: PFMRD 60
General JournalDate Account Titles and Description PR Dr. Cr.
May 18 Purchases 800
Cash 800
Purchased inventory
24 Accounts Payable-Xon Co. 1,400
Purchases Discounts 28
Cash 1,372
Paid on account
28 Rent Expense 2,000
Cash 2,000
Paid rent for the month
ADB Grant No.0133-CAM/Component 1: PFMRD 61
General JournalDate Account Titles and Description PR Dr. Cr.
May 29 Utilities Expense 300
Cash 300
Paid utilities bill
30 Accounts Payable-Soy Co. 400
Cash 400
Paid half of Soy Co. invoice
ADB Grant No.0133-CAM/Component 1: PFMRD 62
Alvin Co.
Bal.1,200
Henry Co.
Bal.
600
Bal. 800
Soy Co.
400
Bal. 1,400
Xon Co.
300
Bal 1,200 Bal 300 Bal 400
Bal 0
1,400
esovePAFMrgKNenyüRtUvsg
ADB Grant No.0133-CAM/Component 1: PFMRD 63
Jones’ Computer CenterSchedule of Accounts Payable
May 31, 20XXAlvin Co. $1,200Henry Co. 300Soy Co. 400Total Accounts Payable $1,900
ADB Grant No.0133-CAM/Component 1: PFMRD 64
Recording purchase of inventory:
Merchandise Inventory XXX Accounts Payable
XXX
RbB½n§snñiFiTMnijtKña
ADB Grant No.0133-CAM/Component 1: PFMRD 65
Recording purchase returns & allowances:
Accounts Payable XXX Merchandise Inventory
XXX
RbB½n§snñiFiTMnijtKña
ADB Grant No.0133-CAM/Component 1: PFMRD 66
Recording purchase discounts:
Accounts Payable XXXCashXXX
Merchandise InventoryXXX
RbB½n§snñiFiTMnijtKña
ADB Grant No.0133-CAM/Component 1: PFMRD 67
Recording freight charges paid for inventory:
Merchandise Inventory XXXCashXXX
RbB½n§snñiFiTMnijtKña
ADB Grant No.0133-CAM/Component 1: PFMRD 68
Recording sales:
Accounts Receivable XXXSales XXX
Cost of Goods Sold XXXMerchandise Inventory XXX
RevenueAccount
CostAccount
RbB½n§snñiFiTMnijtKña
ADB Grant No.0133-CAM/Component 1: PFMRD 69
Recording sales returns & allowances
Sales Returns & Allowances XXXAccounts Receivable XXX
Merchandise Inventory XXXCost of goods sold XXX
RbB½n§snñiFiTMnijtKña
ADB Grant No.0133-CAM/Component 1: PFMRD 70
Recording sales discounts:
Cash XXXSales Discounts XXX
Accounts Receivable XXX
RbB½n§snñiFiTMnijtKña
ADB Grant No.0133-CAM/Component 1: PFMRD 71
General JournalDate Account Titles and Description PR Dr. Cr.
Apr 2 Merchandise Inventory 3,000
Accounts Payable-
Lowe Suppliers 3,000
Purchased inventory on account
4 Accounts Receivable 500
Sales 500
To record sales on account
4 Cost of Goods Sold 300
Merchandise Inventory 300
To record cost of sales
ADB Grant No.0133-CAM/Component 1: PFMRD 72
General JournalDate Account Titles and Description PR Dr. Cr.
Apr 4 Accounts Payable-Lowe Suppliers 200
Merchandise Inventory 200
Returned inventory for credit
10 Cash 490
Sales Discounts 10
Accounts Receivable 500
Collected on account receivable
11 Accounts Payable-Lowe Suppliers 2,800
Merchandise Inventory 56
Cash 2,744
Paid on account payable
ADB Grant No.0133-CAM/Component 1: PFMRD 73
General JournalDate Account Titles and Description PR Dr. Cr.
Apr 14 Store Equipment 300
Cash 300
Purchased store equipment
15 Merchandise Inventory 1,000
Cash 1,000
Purchased inventory for cash
16 Cash 100
Merchandise Inventory 100
Received refund on defective
merchandise
ADB Grant No.0133-CAM/Component 1: PFMRD 74
General JournalDate Account Titles and Description PR Dr. Cr.
Apr 17 Merchandise Inventory 4,000
Accounts Payable-Logan Corp. 4,000
Purchased inventory on account
18 Cash 3,000
Sales 3,000
To record sale for cash
18 Cost of Goods Sold 1,600
Merchandise Inventory 1,600
To record cost of sale
ADB Grant No.0133-CAM/Component 1: PFMRD 75
General JournalDate Account Titles and Description PR Dr. Cr.
Apr 21 Merchandise Inventory 120
Cash 120
Paid freight for Apr. 17 purchase
25 Merchandise Inventory 1,200
Accounts Payable-Aster Co. 1,200
Purchased inventory on account
26 Accounts Payable-Logan Corp. 4,000
Merchandise Inventory 80
Cash 3,920
Paid on account payable
ADB Grant No.0133-CAM/Component 1: PFMRD 76
General JournalDate Account Titles and Description PR Dr. Cr.
Apr 27 Sales Returns & Allowances 200
Accounts Receivable 200
To record return of merchandise
27 Merchandise Inventory 140
Cost of Goods Sold 140
Returned merchandise to inventory
ADB Grant No.0133-CAM/Component 1: PFMRD 77
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