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1. Complete the balance column by calculating and entering the balance after each entry. Be
sure to indicate each time whether the balance is a debit or credit.
Account: Bank
Debit
1 500 00
800 00
Credit
DR/CR
Balance
DR/CR
Balance
2 400 00
450 00
800 00
1 150 00
625 00
125 00
2. The journal and ledger for C. Fries appear on the following pages. Post the journal entries to
the ledger accounts. When this is completed, take off a trial balance to ensure that your work
is accurate.
DATE
GENERAL JOURNAL
PARTICULARS
P.R.
PAGE: 40
DEBIT CREDIT
20__
Jan
Bank
791.00
Revenue
HST Payable
Cash Sale
7
700.00
91.00
Wages Expense
Bank
Wages for week.
1,500.00
1,500.00
10 Bank
370.00
A/R P. Berry
Received on account
370.00
15 Supplies
HST Recoverable
A/P General Supply Co.
Paper products
21 A/R P. Berry
Revenue
HST Payable
Sale on account.
1,100.00
143.00
1,243.00
565.00
500.00
65.00
25 C. Fries, Drawings
Bank
For personal use.
800.00
800.00
30 General Expense
HST Recoverable
Bank
Materials used.
240.00
31.20
271.20
P.R.
Debit
Credit
No.
DR/CR
105
Balance
DR
1,900.00
No.
DR/CR
110
Balance
DR
370.00
No.
DR/CR
115
Balance
DR
1,420.00
No.
DR/CR
120
Balance
DR
9,075.00
GeneralLedger
Account: A/RP.Berry
Date
Particulars
20__
Dec.
31 Forwarded
P.R.
Debit
Credit
GeneralLedger
Account: Supplies
Date
Particulars
20__
Dec.
31 Forwarded
P.R.
Debit
Credit
GeneralLedger
Account: Equipment
Date
Particulars
20__
Dec.
31 Forwarded
P.R.
Debit
Credit
P.R.
Debit
Credit
No.
DR/CR
205
Balance
CR
2,030.00
No.
DR/CR
210
Balance
CR
225.00
No.
DR/CR
215
Balance
DR
75.00
No.
DR/CR
305
Balance
GeneralLedger
Account: HSTPayable
Particulars
Date
20__
Dec.
31 Forwarded
P.R.
Debit
Credit
GeneralLedger
Account: HSTRecoverable
Particulars
Date
20__
Dec.
31 Forwarded
P.R.
Debit
Credit
GeneralLedger
Account: C.Fries,Capital
Particulars
Date
20__
Dec.
31 Forwarded
P.R.
Debit
Credit
10,585.00
GeneralLedger
Account: C.Fries,Drawings
Date
Particulars
P.R.
Debit
Credit
No.
DR/CR
310
Balance
GeneralLedger
Account: Revenue
Date
Particulars
P.R.
Debit
Credit
No.
DR/CR
400
Balance
Debit
Credit
No.
DR/CR
500
Balance
Credit
No.
DR/CR
505
Balance
GeneralLedger
Account: GeneralExpense
Date
Particulars
P.R.
GeneralLedger
Account: WagesExpense
Date
Particulars
P.R.
Debit
Accounts
Debit
Credit
ACCOUNT
Date
Bank
Particulars
2005
July 1
7
No. 100
P.R.
J1
J1
Debit
Credit
1 900 -1 900 --
DR/CR
DR
DR
1 900 -3 800 --
13
J1
500 --
DR
3 300 --
19
J2
275 --
DR
3 025
21
J2
50 --
DR
2 975
25
J2
75 --
DR
2 900
27
J3
DR
3 900
29
J3
DR
3 800
1 000 -100 --
ACCOUNT
Date
Balance
No.
Particulars
P.R.
Debit
Credit
DR/CR
Balance