Instructions for end of month posting 1) Total the columns in the special journals. Record the amount in the Total row of each journal. 2) Post the totals of the columns in the special journals to their corresponding ledger account. To oonfirrn that the posting has been performed, a posting reference is recorded in the last row of the special journals. If the total of a column is not required to be posted, you need to record an X in the post reference field for that column. 3) Record the nal unadjusted balance of each ledger account in the Unadjusted Balance row of each ledger, even for ledgers with a balance of zero. Although each ledger already has a running balance, the Unadjusted Balance row must still be lled out in order to receive full points. SALES JOURNAL All transactions Adjusting entries information Trial balance - May Schedules of accounts - May Bank reconciliation - May Bank statement - June Journals and ledgers instructions Special printing information Invoice Post Date Account Amount No. Ref Jun 3 ARC - Outlines 501 110-3 5,075 Jun 13 ARC - Gimmicks 502 110-6 1,440 Jun 15 ARC - Congo.com 503 110-5 4,06 Jun 24 ARC - Gimmicks 504 110-6 6,090 Jun (select) Jun (select) Jun select Jun select) Total Post Reference ( (Q=812.purchasesJournalEndMonth) PURCHASES JOURNAL Post Date Account Terms Ref. Amount Jun 3 APC - Noir Novels 2/10, n/30 210-1 2,000 Jun 4 APC - Stompson net 30 210-3 2,400 Jun 29 APC - Booked Inn 2/10, n/30 210-4 2,030 Jun (select) Jun select) Jur (select) Jur select Total Post Reference ( (Q=813.cashReceiptsJournalEndMonth)CASH RECEIPTS JOURNAL Debit Credit Account Post Date Ref. Sales Sales Accounts Other Cash Discounts Revenue Receivable | Accounts Jun Bank Loan Payable 250 43,000 43,000 Jun 5 Sales Revenue X 7.830 7.830 Jun 11 ARC - Attic Books 110-1 2,993 333 3,326 Jun 12 Sales Revenue X 11.394 11,394 Jun 19 ARC - Gimmicks 110-6 1,000 1,000 Jun 19 Sales Revenue X 9,191 9,191 Jun 20 ARC - Outlines 110-3 2,757 2,757 Jun 26 Sales Revenue X 9,595 9,595 Jun 30 ARC - Cliff's Notes 110-4 3,027 3,027 Jun 30 Sales Revenue X 6,699 6,699 Jun (select Jun select) Jun (select Jun (select Jun (select Jun (select Total Post Reference (Q=814.cashPaymentsJournalEndMonth) CASH PAYMENTS JOURNAL Debit Credit Date Account Check Post No. Ref. Accounts Other Cash Purchase Payable Purchases Accounts Discounts Jun 2 APC - Albatross 903 210-2 1,805 1,787 18 Jun 4 APC - Booked Inn 904 210-4 2,844 2,787 57 Jun Purchases 905 X 3,750 3,750 Jun 13 APC - Books R Us 906 210-5 1,919 1,919 Jun 15 Wages Expense 907 516 5,746 5,746 Jun 26 APC - Stompson 908 210-3 4,227 4,227 Jun 28 APC - Noir Novels 909 210-1 3,644 3,644 Jun 29 Wages Expense 910 516 5,323 5,323 Jun 30 Salary Expense 911 545 5,300 5,300 Jun sell Jun sel Jun sell Jur (sellGENERAL LEDGER Account: Cash Account No. 100 Date Description Ref. Debit Credit Balance May 31 Balance 27,359 DR Jun 30 Jun 30 Jun 30 Jun 30 Unadjusted Balance (Q=815-110-0.ARControl_endMonth) Account: ARC - Accounts Receivable Control Account No. 110 Date Description Ref. Debit Credit Balance May 31 Balance 10,456 DR Jun 9 Sales return from Outlines GJ 5,204 5,252 DR Jun 30 Jun 30 Jun Jur 30 Jun Unadjusted Balance + (Q=815-210-0.APControl_endMonth) Account: APC - Accounts Payable Control Account No. 210 Date Description Ref. Debit Credit Balance May 31 Balance 11,473 CR 18 Purchase return to Stompson GJ 1,434 10,039 CR Jun Jun 30 Jun 3 Jun 30 Jun 30 Jun Unadjusted Balance (Q=815-400.SalesRevenue_endMonthAccount: Sales Revenue Account No. 400 Date Description Ref. Debit Credit Balance 0 May 31 Balance Jun 30 .................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - - - - . . . . . . . . . . .- - Jun 30 Jun 30 Jun Unadjusted Balance (Q=815-401.SalesReturns_endMonth) Account: Sales Returns and Allowances Account No. 401 Date Description Ref. Debit Credit Balance 0 May 31 Balance GJ 5,204 5,204 DR Jun Sales return from Outlines lun 30 lun 30 Jun 30 Jun 30 Unadjusted Balance (Q=815-402.SalesDisc_endMonth) Account: Sales Discounts Account No. 402 Description Ref. Debit Credit Balance Date May 31 Balance Jun 30 Jun 30 Jun 30 Jun 30 Unadjusted Balance (Q=815-500.Purchases_endMonth) Account: Purchases Account No. 500 Date Description Ref. Debit Credit Balance 0 May 31 Balance Jun 30 Jur 30 + Jun 30 Jun 30 Unadjusted Balance (Q=815-501.PurchaseReturns_endMonth)Account: Purchase Returns and Allowances Account No. 501 Date Description Ref. Debit Credit Balance May 31 Balance 0 Jun 18 Purchase return to Stompson GJ 1,434 1,434 CR Jun 30 Jun 30 Jun 30 Jun 30 Unadjusted Balance (Q=815-502. PurchaseDisc_endMonth Account: Purchase Discounts Account No. 502 Date Description Ref. Debit Credit Balance May 31 Balance 0 ...... Jun 30 + Jun 30 Jun 30 Jun 30 Unadjusted Balance
