Topic 5 Suggested Solutions.docx
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Topic 5 Suggested Solutions.docx
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Topic5SuggestedSolutions
ProblemA5.2
1
Bank
Date
Description
Reference
Dr
Cr
Balance
Jan1
Balance
2,000Dr
Jan31
CashReceipts
CRJ
8,500
10,500Dr
Jan31
CashPayments
CPJ
2,500
8,000Dr
DebtorsControl
Date
Description
Reference
Dr
Cr
Balance
Jan1
Balance
2,100Dr
Jan31
CreditSales
SJ
1,600
3,700Dr
Jan31
CashReceipts
CRJ
1,500
2,200Dr
DebtorsControl-Xavier
Date
Description
Reference
Dr
Cr
Balance
Jan1
Balance
400Dr
Jan?
Sales
SJ
700
1,100Dr
Jan?
CashReceipt
CRJ
400
700Dr
DebtorsControl-Young
Date
Description
Reference
Dr
Cr
Balance
Jan1
Balance
800Dr
Jan?
Sales
SJ
300
1,100Dr
Jan?
CashReceipt
CRJ
800
300Dr
DebtorsControl-Zoeller
Date
Description
Reference
Dr
Cr
Balance
Jan1
Balance
900Dr
Jan?
Sales
SJ
600
1,500Dr
Jan?
CashReceipt
CRJ
300
1,200Dr
Inventory
Date
Description
Reference
Dr
Cr
Balance
Jan1
Balance
4,000Dr
Jan31
CreditSales
SJ
750
3,250Dr
Jan31
CreditPurchases
PJ
6,600
9,850Dr
ProblemA5.2(cont.)
Premises
Date
Description
Reference
Dr
Cr
Balance
Jan1
Balance
18,000Dr
FixturesandFittings
Date
Description
Reference
Dr
Cr
Balance
Jan1
Balance
5,700Dr
CreditorsControl
Date
Description
Reference
Dr
Cr
Balance
Jan1
Balance
1,800Cr
Jan31
CreditPurchases
PJ
6,600
8,400Cr
Jan31
CashPayments
CPJ
1,400
7,000Cr
CreditorsControl-Adler
Date
Description
Reference
Dr
Cr
Balance
Jan1
Balance
1,000Cr
Jan?
Purchases
PJ
5,000
6,000Cr
Jan?
CashPayment
CPJ
600
5,400Cr
CreditorsControl-Barnes
Date
Description
Reference
Dr
Cr
Balance
Jan1
Balance
800Cr
Jan?
Purchase
PJ
1,600
2,400Cr
Jan?
CashPayment
CPJ
800
1,600Cr
MortgageLoan
Date
Description
Reference
Dr
Cr
Balance
Jan1
Balance
10,000Cr
ShareCapital
Date
Description
Reference
Dr
Cr
Balance
Jan1
Balance
20,000Cr
ProblemA5.2(cont.)
Sales
Date
Description
Reference
Dr
Cr
Balance
Jan31
CreditSales
SJ
1,600
1,600Cr
CostofGoodsSold
Date
Description
Reference
Dr
Cr
Balance
Jan31
CreditSales
SJ
750
750Dr
RentRevenue
Date
Description
Reference
Dr
Cr
Balance
Jan?
CashReceipt
CRJ
3,000
3,000Cr
DividendRevenue
Date
Description
Reference
Dr
Cr
Balance
Jan?
CashReceipt
CRJ
4,000
4,000Cr
SalariesExpense
Date
Description
Reference
Dr
Cr
Balance
Jan?
CashPayment
CPJ
700
700Dr
RentExpense
Date
Description
Reference
Dr
Cr
Balance
Jan?
CashPayment
CPJ
400
400Dr
2
SupportingSchedules
ScheduleofDebtorsat31January2009
Xavier700
Young300
Zoeller1,200
2,200
ScheduleofCreditorsat31January2009
Adler5,400
Barnes1,600
7,000
ProblemA5.4
CashReceiptsJournal
Dr
Cr
Date
Account
Post.Ref
Bank
DiscountAllowed
Sales
AccountsReceivable
June3
MilkyWay
1,070
30
1,100
June8
Sales
500
500
June15
Mars
6,900
100
7,000
June29
Constellation
7,800
200
8,000
16,270
330
500
16,100
CashPaymentsJournal
Dr
Cr
Date
Account
ChqNo
Post.Ref
AccountsPayable
Purchases
Bank
DiscountReceived
June2
Venus
6,000
6,000
June10
Sun
4,000
3,960
40
June16
Purchases
3,000
3,000
June30
Mercury
5,000
5,000
15,000
3,000
17,960
40
Cash
Date
Description
Reference
Dr
Cr
Balance
June1
Balance
-
June30
CashReceipts
CRJ
16,270
16,270Dr
June30
CashPayments
CPJ
17,960
1,690Cr
AccountsReceivableControl
Date
Description
Reference
Dr
Cr
Balance
June1
Balance
27,000Dr
June30
CashReceipts
CRJ
16,100
10,900Dr
AccountsReceivableControl-Mars
Date
Description
Reference
Dr
Cr
Balance
June1
Balance
14,000Dr
June15
CashReceipts
CRJ
7,000
7,000Dr
ProblemA5.4(cont.)
AccountsReceivableControl–MilkyWay
Date
Description
Reference
Dr
Cr
Balance
June1
Balance
3,000Dr
June3
CashReceipt
CRJ
1,100
1,900Dr
AccountsReceivableControl-Constellation
Date
Description
Reference
Dr
Cr
Balance
June1
Balance
10,000Dr
June29
CashReceipts
CRJ
8,000
2,000Dr
AccountsPayableControl
Date
Description
Reference
Dr
Cr
Balance
June1
Balance
22,000Cr
June30
CashPayments
CPJ
15,000
7,000Cr
AccountsPayableControl-Venus
Date
Description
Reference
Dr
Cr
Balance
June1
Balance
6,000Cr
June2
CashPayment
CPJ
6,000
-
AccountsPayableControl-Mercury
Date
Description
Reference
Dr
Cr
Balance
June1
Balance
10,000Cr
June30
CreditPayment
CPJ
5,000
5,000Cr
AccountsPayableControl-Sun
Date
Description
Reference
Dr
Cr
Balance
June1
Balance
6,000Cr
June10
CashPayment
CPJ
4,000
2,000Cr
Sales
Date
Description
Reference
Dr
Cr
Balance
June30
CashReceipts
CRJ
500
500Cr
ProblemA5.4(cont.)
DiscountReceived
Date
Description
Reference
Dr
Cr
Balance
June30
CashPayments
CPJ
40
40Cr
Purchases
Date
Description
Reference
Dr
Cr
Balance
June30
CashPayments
CPJ
3,000
3,000Dr
DiscountAllowed
Date
Description
Reference
Dr
Cr
Balance
June30
CashReceipts
CRJ
330
330Dr
AccountsReceivableSchedule
Mars7,000
MilkyWay1,900
Constellation2,000
10,900
AccountsPayableSchedule
Venus-
Mercury5,000
Sun2,000
7,000
ProblemA5.7
SalesJournal
Date
Account
InvoiceNo.
PostRef.
COGS
AccountsReceivable
July19
King
450
650
July31
King
200
290
July31
Martin
320
460
970
1,400
PurchasesJournal
Date
Account
Terms
PostRef.
AccountsReceivable
July22
James
250
CashReceiptsJournal
Dr
Cr
Date
Account
PostRef
Cash
DiscountAllowed
COGS
Sales
Acc.
Rec.
Invent.
Other
July2
CashSales
450
300
450
300
July4
King
880
20
900
June20
Lane
195
5
200
1,525
25
300
450
1,100
300
CashPaymentsJournal
Dr
Cr
Date
Account
ChequeNo.
PostRef
Accounts
Payable
Invent.
Other
Cash
Disc.
Rec.
July8
CashPurchase
1,200
1,200
July12
WagesExpense
250
250
June14
James
400
390
10
July26
WagesExpense
270
270
July29
OfficeExpenses
320
320
July30
DividendsPaid
1,000
1,000
400
1,200
1,840
3,430
10
Cash
Date
Description
Reference
Dr
Cr
Balance
July1
Balance
2,300Cr
July31
CashReceipt
CRJ
1,525
775Cr
July31
CashPayments
CPJ
3,430
4,205Cr
AccountsReceivableControl
Date
Description
Reference
Dr
Cr
Balance
July1
Balance
1,200Dr
July31
CreditSales
SJ
1,400
2,600Dr
July31
CashReceipts
CRJ
1,100
1,500Dr
ProblemA5.7(cont.)
AccountsReceivableControl-King
Date
Description
Reference
Dr
Cr
Balance
July1
Balance
900Dr
July4
CashReceipts
CRJ
900
-
July19
CreditSales
SJ
650
650Dr
July31
CreditSales
SJ
290
940Dr
AccountsReceivableControl-Lane
Date
Description
Reference
Dr
Cr
Balance
July1
Balance
200Dr
July20
CashReceipts
CRJ
200
-
AccountsReceivableControl-Martin
Date
Description
Reference
Dr
Cr
Balance
July1
Balance
100Dr
July31
CreditSales
SJ
460
560Dr
Inventory
Date
Description
Reference
Dr
Cr
Balance
July1
Balance
7,000Dr
July31
CreditSales
SJ
970
6,030Dr
July31
CreditPurchase
PJ
250
6,280Dr
July31
CashReceipts
CRJ
300
5,980Dr
July31
CashPayments
CPJ
1,200
7,180Dr
PlantandEquipment
Date
Description
Reference
Dr
Cr
Balance
July1
Balance
4,000Dr
MotorVehicle
Date
Description
Reference
Dr
Cr
Balance
July1
Balance
2,800Dr
AccountsPayableControl
Date
Description
Reference
Dr
Cr
Balance
July1
Balance
700Cr
July31
CreditPurchases
PJ
250
950Cr
July31
CashPayments
CPJ
400
550Cr
AccountsPayableControl-James
Date
Description
Reference
Dr
Cr
Balance
July1
Balance
400Cr
July14
CashPayments
CPJ
400
-
July22
CreditPurchase
PJ
250
250Cr
ProblemA5.7(cont.)
AccountsPayableControl-King
Date
Description
Reference
Dr
Cr
Balance
July1
Balance
300Cr
ShareCapital
Date
Descript
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