Exercise 7 is to complete a Cash Payments Journal.

All you need to do is to analyse each payment and place the amount in the appropriate columns i.e. if the details column says telephone, then put the amount in the telephone column. Each column represents an account in the General ledger.

When you have completed the analysis on the Cash Payment Journal, you should enter the respective column totals in the Journal Entries sheet ensuring that you get debits and credits the right way round.

Account	Dr	Cr
Accounts Payable
Computer Expenses
Fundaising Costs
Medibank
Motor Vehicle Expenses
Photocopier Lease
Postage
Rent
Repairs & Renewals
Salaries
Staff Recruitment
Stationery
Taxation, Commissioner for
Telephones
Travel & Accommodation
Venue Hire
Bank
Totals

Enter the total amounts from each column in your Cash Payments Journal.

a. Recrultme Photocople Travel& Repairs&Fundaising Bank Payee 2 Date Ch 32-Mar 281 24,00 Meridisn Office Suppls Paper for Photocopier Datails (on Cheque Stubs) M 282 100 00L Coble Telephone Expenses Jan and Feb Wihholing Ta 54-Mar 283 5020 00 Commisioner for Tax 6 -Mar 284 76-Mar 285-240 oolCremel Computers 40.00 D. James 286 125.00 Austrelis Post 287 110.00 Meridan Otfce Suppl 109Mar 288 35 00Australia Post orel Flers 12500 Bunnings Hardwar 5000 Briebane Council Repecement Padlocks Rent for March 12 12 13 14-Marl 291 50.00 Aus Post 14 15-War 292 1,300.00 D.James 15-Marl 283 18-Marl 29 Prizes for Fundraising Employee Remune stion venue Hire for Stste Championsh p Advert for Receptionist Postion T0.835.30 Commonwealth Bank 16 17-Mar 284 17 18 19-Mar 296 160.00 Brisbare Counci 600 00 Exel Car Mechanics Payment of Account(Cred 300.00 Links Hote 8000 Gremel Computers 150.00 Counier Mail News Excel 20 ar 297 400 0o Medbank an and Feb Deductions 20 21-Mar 208 Accommodaton Deposit Tesm Airfares Mar 25,600.00 Qantas 22 24-Mar 300 23 26-Marl 301 24 27-Mar 302 25 28 Mar 303 26 250.00 Telstra Oce Telephone 50.00 Mobil 29-Mar 304 1.000.00 ACME Canteen Supples Payment of Account (Creditor 27 28 29 0.00 0.00 30 31 32 Credit Bank Alc in General Ledger ccounts structins Cash Payments Journal Journal Entries +