Accounting Practice Set

ManualAccountingPracticeSet
HiFiWay,AustralasianEdition3
Feedback:Endofmonthposting
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Yourprogress
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Awarded Total
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614
626
Points(onthispage)
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Total
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Completed:
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Remainingpageswilltake: upto7hours
Thetimeframesweprovideareaguideonly.Itmay
takeyoumoreorlesstimetocompleteeachstep.
NowthatyouhavecompletedtheJunebankreconciliationprocess,youarereadytoperformtheendofmonthposting
procedure.Thepurposeofthisendofmonthpostingistotransferthetotalsfromthespecialjournalstotheappropriategeneral
ledgeraccountssothatthebalancesinthoseledgeraccountsreflectallofthetransactionsthatoccurredthroughouttheperiod.
Instructionsforendofmonthposting
1) Totaltheremainingcolumnsinthespecialjournals.RecordtheamountintheTotalrowofeachjournal.
2) Postthetotalsoftheremainingcolumnsinthespecialjournalstotheircorrespondingledgeraccount.Toconfirmthatthe
postinghasbeenperformed,apostingreferenceisrecordedinthelastrowofthespecialjournals.Ifthetotalofacolumn
isnotrequiredtobeposted,youneedtorecordanXinthepostreferencefieldforthatcolumn.
3) RecordthefinalunadjustedbalanceofeachledgeraccountintheUnadjustedBalancerowofeachledger,evenforledgers
withabalanceofzero.Althougheachledgeralreadyhasarunningbalance,theUnadjustedBalancerowmuststillbefilled
outinordertoreceivefullpoints.
BackOnTrackfunctionality
Pleasenotethatanyanswersfrompreviouspagescarriedthroughontothispage(eitheronthepageorinapopup
informationpage)havebeenreset,ifnecessary,tothecorrectanswers.Yourparticularanswersfrompreviouspages
arenolongershown.
Remember:
Enterallanswerstothenearestwholedollar.
Youarealsorequiredtoapplythejournalsandledgersinstructionsprovidedinpreviousweeks.
BeforepressingtheSubmitanswersbutton,werecommendthatyouclicktheShowAlltabandcheckthatallrelevant
accountingrecordshavebeencompleted.
Ifyouwanttoprintthispage,pleasereadandfollowthespecialprintinginformationtoensureyoucanprintthespecial
journalsinfull.
ShowAll SpecialJournals
GeneralJournal SubsidiaryLedgers GeneralLedger

(Q=811.salesJournalEndMonth)
SALESJOURNAL
Date
Account
Jun
5 ARCJerryTechnology
Invoice
No.
Post
Ref.
Amount
501
1103
1,920
Jun
13 ARCRadioHut
502
1106
680
Jun
16 ARCTurboTech
503
1105
900
Jun
25 ARCRadioHut
504
1106
720
Jun
Jun
Jun
Jun
Total
PostReference
4220
( 110 ) /( 400 )
Feedback
SALESJOURNAL
Date
Account
Invoice Post
No.
Ref.
Amount
501 1103
1,920
Jun 13 ARCRadioHut
502 1106
680
Jun 16 ARCTurboTech
503 1105
900
Jun 25 ARCRadioHut
504 1106
720
Jun
Total
4,220
(110)/(400)
PostReference
(Q=812.purchasesJournalEndMonth)
PURCHASESJOURNAL
Date
Account
Jun
3 APCMegaTech
Jun
3 APCMoonMegasystems
Jun
30 APCJCNElectrical
Terms
Post
Ref.
Amount
net30
2103
640
2/10,n/30
2101
1,410
2/10,n/30
2104
880
Jun
Jun
Jun
Jun
Total
2930
PostReference
( 210 ) /( 500 )
Feedback
PURCHASESJOURNAL
Date
Account
Jun
3 APCMegaTech
Jun
Jun 30 APCJCNElectrical
Terms
Post
Ref.
Amount
net30 2103
640
2/10,n/30 2101
1,410
2/10,n/30 2104
880
Total
2,930
(210)/(500)
PostReference
(Q=813.cashReceiptsJournalEndMonth)
CASHRECEIPTSJOURNAL
Date
Account
Jun
1 BankLoanPayable
Jun
Post
Ref.
Debit
Cashat
Bank
Credit
Discount
Allowed
Sales
Revenue
Accounts
Receivable
Other
Accounts
250
53,000
53,000
5 SalesRevenue
7,369
7,369
Jun
12 SalesRevenue
9,898
9,898
Jun
13 ARCHandysElectronics
1101
2,229
248
2,477
Jun
16 ARCRadioHut
1106
600
600
Jun
19 SalesRevenue
9,312
9,312
Jun
1103
1,292
1,292
Jun
26 SalesRevenue
9,649
9,649
Jun
30 ARCHypertronics
1104
2,592
2,592
Jun
30 SalesRevenue
5,878
5,878
Jun
30 ARCRadioHut
1106
600
600
Jun
30 InterestRevenue
403
217
217
Jun
Jun
Jun
Jun
Jun
Jun
Total
PostReference
Feedback
101,436
(100) (
248
573 )
42106
400 )
6361
110 )
217
X )
CASHRECEIPTSJOURNAL
Date
Account
Jun
1 BankLoanPayable
Jun
Debit
Post
Ref.
Cashat
Bank
Credit
Discount
Allowed
Sales
Accounts
Other
Revenue Receivable Accounts
250
53,000
53,000
5 SalesRevenue
7,369
7,369
Jun 12 SalesRevenue
9,898
9,898
Jun 13 ARCHandysElectronics
1101
2,229
248
2,477
Jun 16 ARCRadioHut
1106
600
600
9,312
9,312
1103
1,292
1,292
9,649
9,649
1104
2,592
2,592
5,878
5,878
Jun 30 ARCRadioHut
1106
600
600
Jun 30 InterestRevenue
403
217
217
101,436
248
42,106
6,361
53,217
(100)
(573)
(400)
(110)
(X)
Jun 19 SalesRevenue
Jun 20 ARCJerryTechnology
Jun 26 SalesRevenue
Jun 30 ARCHypertronics
Jun 30 SalesRevenue
Total
Postreference
(Q=814.cashPaymentsJournalEndMonth)
CASHPAYMENTSJOURNAL
Date
Account
Cheque
No.
Debit
Post
Ref.
Accounts
Payable
Credit
Other
Accounts
Purchases
Cashat
Bank
Discount
Received
Jun
3 APCPearTechnology
903
2102
2,083
2,062
21
Jun
5 Purchases
904
1,620
1,620
Jun
7 APCJCNElectrical
905
2104
2,252
2,207
45
Jun
13 APCPony
906
2105
1,923
1,923
Jun
15 WagesExpense
907
516
5,595
5,595
Jun
908
2101
5,298
5,298
Jun
28 APCMegaTech
909
2103
2,635
2,635
Jun
29 WagesExpense
910
516
5,137
5,137
Jun
30 SalaryExpense
911
545
5,900
5,900
Jun
30 BankCharges
572
Jun
Jun
Jun
Jun
Jun
Jun
Total
PostReference
14191
210 )
1620
500 )
16638
X )
32,383
(100) (
66
402 )
Feedback
CASHPAYMENTSJOURNAL
Date
Account
Cheque
No.
Post
Ref.
Debit
Credit
Accounts
Other
Purchases
Payable
Accounts
Cashat
Bank
Discount
Received
Jun
3 APCPearTechnology
903
2102
2,083
2,062
21
Jun
5 Purchases
904
1,620
1,620
Jun
7 APCJCNElectrical
905
2104
2,252
2,207
45
Jun 13 APCPony
906
2105
1,923
1,923
Jun 15 WagesExpense
907
516
5,595
5,595
Jun 25 APCMoonMegasystems
908
2101
5,298
5,298
Jun 28 APCMegaTech
909
2103
2,635
2,635
Jun 29 WagesExpense
910
516
5,137
5,137
Jun 30 SalaryExpense
911
545
5,900
5,900
572
14,191
1,620
16,638
32,383
66
(210)
(500)
(X)
(100)
(402)
Jun 30 BankCharges
Total
Postreference
(Q=815100.CashAtBank_endMonth)
GENERALLEDGER
Account:CashatBank
AccountNo.100
Date
May
Description
31 Balance
Ref.
Debit
Credit
Balance
25,647DR
Jun
30 Totalfromcashreceiptsjournal
CRJ
101,436
127,083DR
Jun
30 Totalfromcashpaymentsjournal
CPJ
32,383
94,700DR
Jun
30
Jun
30
Jun
30
Jun
30 UnadjustedBalance
94700
DR
Feedback
Account:CashatBank
AccountNo.100
Date
May
Description
31 Balance
Ref.
Debit
Credit
Balance
25,647DR
Jun
CRJ
101,436
127,083DR
Jun
CPJ
32,383
94,700DR
Jun
Account:ARCAccountsReceivableControl
94,700DR
(Q=8151100.ARControl_endMonth)
AccountNo.110
Date
May
Description
Ref.
31 Balance
Debit
Credit
Balance
11,430DR
GJ
3,504
7,926DR
Jun
12 SalesreturnfromJerryTechnology
Jun
30
Total from sales journal
SJ
Jun
30
Total from cash receipts journal
CRJ
Jun
30
Jun
30
Jun
4220
12146
DR
6361
5785
DR
5785
DR
Feedback
Account:ARCAccountsReceivableControl
AccountNo.110
Date
May
Description
Ref.
Debit
31 Balance
Credit
Balance
11,430DR
Jun
GJ
3,504
7,926DR
Jun
30 Totalfromsalesjournal
SJ
4,220
12,146DR
Jun
CRJ
6,361
5,785DR
Jun
5,785DR
(Q=8152100.APControl_endMonth)
Account:APCAccountsPayableControl
AccountNo.210
Date
May
Description
Ref.
Debit
Credit
Balance
14,017CR
GJ
1,876
12,141CR
31 Balance
Jun
18 PurchasereturntoMegaTech
Jun
30
Total from purchase journal
PJ
Jun
30
Total from cash payments journal
CPJ
Jun
30
Jun
30
Jun
2930
15071
CR
14191
880
CR
880
CR
Feedback
Account:APCAccountsPayableControl
AccountNo.210
Date
May
Description
31 Balance
Ref.
Debit
Credit
Balance
14,017CR
Jun
GJ
1,876
12,141CR
Jun
30 Totalfrompurchasesjournal
PJ
2,930
15,071CR
Jun
CPJ
14,191
880CR
Jun
880CR
(Q=815400.SalesRevenue_endMonth)
Account:SalesRevenue
AccountNo.400
Date
May
Description
Ref.
31 Balance
Debit
Credit
Balance
Jun
30
Total from sales journal
SJ
4220
4220
CR
Jun
30
CRJ
42106
46326
CR
Jun
30
Jun
46326
CR
Feedback
Account:SalesRevenue
AccountNo.400
Date
Description
May
31 Balance
Jun
30 Totalfromsalesjournal
Jun
Jun
Ref.
Debit
Credit
SJ
4,220
4,220CR
CRJ
42,106
46,326CR
46,326CR
(Q=815401.SalesReturns_endMonth)
Account:SalesReturnsandAllowances
AccountNo.401
Date
May
Description
31 Balance
Balance
Ref.
Debit
Credit
Balance
GJ
3,504
3,504DR
Jun
Jun
30
Jun
30
Jun
30
Jun
3504
DR
Feedback
Account:SalesReturnsandAllowances
AccountNo.401
Date
May
Description
31 Balance
Jun
Jun
Account:DiscountReceived
AccountNo.402
Ref.
Debit
Credit
Balance
GJ
3,504
3,504DR
3,504DR
(Q=815402.DiscountReceived_endMonth)
Date
May
Description
Ref.
31 Balance
Debit
Credit
CPJ
Jun
30
Jun
30
Jun
30
Jun
Balance
66
66
66
CR
CR
Feedback
Account:DiscountReceived
AccountNo.402
Date
Description
Ref.
May
31 Balance
Jun
Jun
Debit
Credit
CPJ
66
66CR
66CR
(Q=815500.Purchases_endMonth)
Account:Purchases
AccountNo.500
Date
May
Balance
Description
Ref.
31 Balance
Debit
Credit
Balance
Jun
30
Total from purchases journal
PJ
2930
2930
DR
Jun
30
CPJ
1620
4550
DR
Jun
30
Jun
4550
DR
Feedback
Account:Purchases
AccountNo.500
Date
Description
Ref.
May
31 Balance
Jun
30 Totalfrompurchasesjournal
Jun
Jun
Debit
Credit
PJ
2,930
2,930DR
CPJ
1,620
4,550DR
4,550DR
(Q=815501.PurchaseReturns_endMonth)
Account:PurchaseReturnsandAllowances
AccountNo.501
Date
May
Description
31 Balance
Jun
Jun
30
Balance
Ref.
Debit
Credit
Balance
GJ
1,876
1,876CR
Jun
30
Jun
30
Jun
1876
CR
Feedback
Account:PurchaseReturnsandAllowances
AccountNo.501
Date
May
Description
Ref.
31 Balance
Jun
Jun
Debit
Credit
GJ
1,876
1,876CR
1,876CR
(Q=815573.DiscountAllowed_endMonth)
Account:DiscountAllowed
AccountNo.573
Date
May
Description
Ref.
31 Balance
Debit
Credit
CRJ
Balance
Jun
30
Jun
30
Jun
30
Jun
Balance
248
248
248
DR
DR
Feedback
Account:DiscountAllowed
AccountNo.573
Date
Description
May
31 Balance
Jun
Jun
ManualAccountingPracticeSet
HiFiWay,AustralasianEdition3(VBA3p)
2010Perdisco/latin/.v.,learnthoroughly
http://www.perdisco.com
TermsOfUse|PrivacyPolicy|Tuesday,June10,2014,11:53
Ref.
Debit
Credit
Balance
CRJ
248
248DR
248DR

Accounting Practice Set

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Accounting Practice Set

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ManualAccountingPracticeSet

GeneralJournal SubsidiaryLedgers GeneralLedger

Revenue Receivable Accounts

Total from sales journal

Total from cash receipts journal

Total from purchase journal

Total from cash payments journal

Total from sales journal

Total from cash receipts journal

Total from cash payments journal

Total from purchases journal

Total from cash payments journal

Total from cash receipts journal

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