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ManualAccountingPracticeSet
IntermawebComputer,AustralasianEdition3

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Thetimeframesweprovideareaguideonly.Itmay
takeyoumoreorlesstimetocompleteeachstep.

Nowthatyouhavecompletedtheendofmonthpostingprocedure,youareaskedtocompletetheworksheetforIntermawebComputer.
Theworksheetisaninternaldocumentthatexistsoutsidethejournalsandledgers.Itisoftenusedinthemanualaccountingsystemtohelprecordadjustingentriesand
preparefinancialstatements.Afteryouhavepreparedtheworksheet,inthenextsectionofthepracticesetyouwillbeaskedtousethecompletedworksheettohelpjournalise
andpostadjustingentriestogeneralledger.YouwillalsousethisworksheettoassistyouinpreparingthefinancialstatementsforIntermawebComputerinalatersectionof
thispracticeset.
ThedetailsoftheendofmonthadjustmentsforJuneareasfollows:
CashRegistersownedbythebusiness:originalpurchasepricewas$9,000,estimatedusefullifewas6years,andestimatedresidualvaluewas$500attheendofthe
usefullife.Depreciationiscalculatedonamonthlybasisusingthestraightlinemethod.Themonthlydepreciationchargeiscalculatedastheyearlydepreciationexpense
dividedbythenumberofmonthsinayear.
StoreFixturesownedbythebusiness:originalpurchasepricewas$38,000,estimatedusefullifewas10years,andestimatedresidualvaluewas$5,500attheendof
theusefullife.Depreciationiscalculatedonamonthlybasisusingthestraightlinemethod.Themonthlydepreciationchargeiscalculatedastheyearlydepreciation
expensedividedbythenumberofmonthsinayear.
ElectricityexpenseforthemonthofJuneisestimatedtobe$841.
ThewaterusageforthemonthofJuneisestimatedtobe$226.
Salesstaffworkeverysingledayduringtheweekincludingweekendsandarenotpaiduntiltheendofeachtwoweeks.Wageswerelastpaiduptoandincluding28
June.Wagesincurredafterthatday(from29Juneto30Juneinclusive)areestimatedtohavebeen$780perday.
InterestexpenseincurredduringthemonthofJunebutnotyetpaidtoEastPacBankforthebankloanis$235.
InterestearnedfromshortterminvestmentsinEarthBankforthemonthofJuneis$105.
Officesuppliestotalling$3,205arestillonhandat30June.
2monthsofrentremainedprepaidatthestartofJune.
3monthsofadvertisingremainedprepaidatthestartofJune.
5monthsofinsuranceremainedprepaidatthestartofJune.
WhencalculatingtheportionofprepaymentsthatexpireduringthemonthofJune,youareaskedtoassumethatanequalamountofexpenseisincurredpermonth.
Instructionsforworksheet
Completeallcolumnsintheworksheet.Todothis,youneedtousetheunadjustedaccountbalancesprovidedinthegeneralledger.Youarealsorequiredtocalculatethe
endofmonthadjustmentsforJuneandenterthemintotheworksheetbeforecompletingtheremainingcolumns.Notethatnotallboxesineachcolumnoftheworksheetwill
needtobefilled.
Afterperformingastocktake,thebalanceofinventoryonhandasat30Juneis$63,076.YouwillneedtousethisinformationtocompleteboththeIncomeStatementand
theBalanceSheetcolumnsoftheworksheet.Hint:Thisinformationwillassistyouincalculatingcostofsalesundertheperiodicinventorysystem.
Remembertoenterallanswerstothenearestwholedollar.
BackOnTrackfunctionality
Pleasenotethatanyanswersfrompreviouspagescarriedthroughontothispage(eitheronthepageorinapopupinformationpage)havebeenreset,ifnecessary,
tothecorrectanswers.Yourparticularanswersfrompreviouspagesarenolongershown.
Ifyouwanttoprintthispage,pleasereadandfollowthespecialprintinginformationtoensureyoucanprinttheworksheetinfull.

(Q=820.worksheetQuestion)

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ManualAccountingPracticeSet
IntermawebComputer,AustralasianEdition3(VCA3q)
20092014Perdisco/latin/.v.,learnthoroughly
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