Manual Bookkeeping Course 1. Prepare manual entries and complete the general and subsidiary ledgers. 2. Prepare an account receivable and account payable reconciliation of the subsidiary ledger accounts to the control account. 3. Compare it to the Trial Balance provided 4. Make all required adjusting entries for the December 31, 20XX Year End 5. Prepare financial statements at December 31 . Mercer Inc. 1020 Cold Bay Simcoe, Alberta, TO: East West College 388029 Street NE Calgary, Alberta, T1Y6B6 Computer Repair 3 INVOICE 68636 December 8,20XX - Labour \$200.00 - Parts $300.00 GST $525.00$25.00 Take up to 30 days to pay! Mercer Inc. 1020 Cold Bay Simcoe, Alberta TO: EAST WEST COLLEGE INVOICE 68.637 388029 Street NE Calgary, Alberta, T1Y6B6 December 8,20XX 16 Portable Miracle White Boards \$1175 each $18,800.00GST$19,740.00$40.00 Take up to 30 days to pay! BALANCE SHEET ACCOUNTSRECEIVABLESUBSIDIARYLEDGERAccountNameLimerickCorporationZaraInc.NewGenLimitedAccuTaxConsultantsSleepWellBeddingCorp.RealAmusementACCOUNTSPAYABLESUBSIDIARYLEDGERAccountNameOncolyticsBiotechD2CCorporationHighArcticLimitedHRAccountantLtdEnbridgeInc.MercerInc. INCOME STATEMENT Account Title Revenue Customized Training General Training Costs of Goods Sold Course Materials - Purchased Inter materials-Printing Cost Sub Contract Travel Costs Variable Expenses Advertising and promotion Amortization Bad Debts Bank Charges and Interest Donations Insurance Interest on LAP Debt Meals and Entertainment Meals and Entertainment Meals and Entertainment Memberships Number 4100 4200 5010 5020 5100 5150 Occupancy Costs Professional Fees Repairs \& Maintenance Wage \& Benefits-Salaries Wage \& Benefits-CPP Expenses. Wage \& Benefits-El Fxpenses Wage \& Benefits-Holiday Pay Expenses Non-Operating Inconse \& Expenses Interest Income Gain/Loss on Disposal Income Taxes Expenses 5540 5580 5610 5640 5650 5660 5670 5900 5920 5990 Manual Bookkeeping Course 1. Prepare manual entries and complete the general and subsidiary ledgers. 2. Prepare an account receivable and account payable reconciliation of the subsidiary ledger accounts to the control account. 3. Compare it to the Trial Balance provided 4. Make all required adjusting entries for the December 31, 20XX Year End 5. Prepare financial statements at December 31 . Mercer Inc. 1020 Cold Bay Simcoe, Alberta, TO: East West College 388029 Street NE Calgary, Alberta, T1Y6B6 Computer Repair 3 INVOICE 68636 December 8,20XX - Labour \$200.00 - Parts $300.00 GST $525.00$25.00 Take up to 30 days to pay! Mercer Inc. 1020 Cold Bay Simcoe, Alberta TO: EAST WEST COLLEGE INVOICE 68.637 388029 Street NE Calgary, Alberta, T1Y6B6 December 8,20XX 16 Portable Miracle White Boards \$1175 each $18,800.00GST$19,740.00$40.00 Take up to 30 days to pay! BALANCE SHEET ACCOUNTSRECEIVABLESUBSIDIARYLEDGERAccountNameLimerickCorporationZaraInc.NewGenLimitedAccuTaxConsultantsSleepWellBeddingCorp.RealAmusementACCOUNTSPAYABLESUBSIDIARYLEDGERAccountNameOncolyticsBiotechD2CCorporationHighArcticLimitedHRAccountantLtdEnbridgeInc.MercerInc. INCOME STATEMENT Account Title Revenue Customized Training General Training Costs of Goods Sold Course Materials - Purchased Inter materials-Printing Cost Sub Contract Travel Costs Variable Expenses Advertising and promotion Amortization Bad Debts Bank Charges and Interest Donations Insurance Interest on LAP Debt Meals and Entertainment Meals and Entertainment Meals and Entertainment Memberships Number 4100 4200 5010 5020 5100 5150 Occupancy Costs Professional Fees Repairs \& Maintenance Wage \& Benefits-Salaries Wage \& Benefits-CPP Expenses. Wage \& Benefits-El Fxpenses Wage \& Benefits-Holiday Pay Expenses Non-Operating Inconse \& Expenses Interest Income Gain/Loss on Disposal Income Taxes Expenses 5540 5580 5610 5640 5650 5660 5670 5900 5920 5990
