Record the chart of account reference number underneath each column to be posted to the general ledger then post the journal totals to the general ledger.
part (e) Click here to access specific templates/working documents designed to assist in answering the question if you prefer to work offline. Please note the assessment will still need to be completed online to be submitted for grading. Record the chart of account reference number underneath each column to be posted to the general ledger then post the journal totals to the general ledger. SALES JOURNAL Page: 10 Sales Accounts Date Invoice no. Account Terms Post ref. Delivery income income receivable June 10 4221 Fremantle Port Authority N30 101-2 375 10 385 15 4222 Angel Sailors Club 10/10,N30 101-1 2,161 9 2,170 25 4223 Princess May Theatre N30 101-4 255 11 266 2,791 30 2,821 v v PURCHASES JOURNAL Page: 11 Date Invoice no. Account Terms Post ref. Food Packaging Freight Other Accounts purchases costs inwards payable June 5 4346 Fresh Food Markets 5/10,N30 201-2 580 580 12 28488 Foodmart Wholesalers N30 201-1 4,230 4,230 13 7789 Westside Packaging N30 201-4 4,985 59 5,044 24 19356 Italian Store N30 201-3 5,359 22 5,381 10,169 4,985 81 15,235 v CASH PAYMENTS JOURNAL Page: 12 Debits Credits Date Account Cheque no. Post ref. Accounts Other Cash Discount payable received June 1 Rent expense 1001 545 2,165 2,165 2 Italian Store 1002 201-3 933 933 3 Wages expense 1003 670 1,396 PAYG withholding payable 210 -209 1,187 4 Foodmart Wholesalers 1004 201-1 989 989 4 Fresh Food Markets 1005 201-2 320 304 16 11 Fresh Food Markets 1006 201-2 580 551 29 17 Wages expense 1007 670 1,396 PAYG withholding payable 210 -209 1,187PAYG withholding payable 210 -209 1,187 17 Superannuateon payable 1008 220 258 258 24 Electricity and gas expense 1009 620 469 469 27 Owner's drawings 1010 310 3,420 3,420 30 Motor vehicles expense 1011 635 329 329 30 Bank loan BS 280 ODE 900 30 Bank charges BS 610 68 68 2,822 9,983 12,760 45 CASH RECEIPTS JOURNAL Page: 14 Debits Credits Account Post Cash Sales Date Discount Accounts Other ref. given income receivable June Sales income 2,505 2,505 Sales income 3,632 3,332 Princess May Theatre 101-4 300 17 Sales income 4,330 3,910 Port City Motors 101-3 420 24 Sales income 6,089 4,136 Angel Sailors Club 101-1 217 2,170 30 Sales income 3,134 3,134 19,690 217 17,017 2,890 v v GENERAL JOURNAL Page: 20 Date Description Post ref. Debit Credit June 15 Accounts payable 200/201-1 327 Purchase returns and allowances 510 327 (Adjustment note 28498 received from Foodmart Wholesalers) June 30 Telephone expense 560 312 Accounts payable 200/201-5 312 (Record telephone expense owing to Telstra for June, invoice no. 289467) Cash No. 100 PROF12125c01_hidden-sec-0005','nopolice"); Post Post CreditDate Post Debit Date Details Post Details Credit ref. ref. June 1 Balance 36,908 June 30 Payments v 30 Receipts Cash float No. 110 Post Date Details Post Debit Date Details Credit ref. ref. June 1 Balance 530 Accounts receivable No. 120 Post Date Details Post Debit Date Details Credit ref. ref. June 1 Balance 720 June v v 30 Sales income/Delivery income Inventory - food No. 130 Post Details Post Date Debit Date Details Credit ref. ref. June 1 Balance 1,300 Inventory - packaging No. 140 Date Details Post Debit Date Details Post Credit ref. ref. June 1 Balance 939 Prepaid advertising No. 150 Post Post Date Details Debit Date Details Credit ref. ref. June 1 Balance 695 Prepaid insurance No. 160 Post Post Date Details Debit Date Details Credit ref. ref. June 1 Balance 1,845 Motor vehicles (cost) No. 170 Details Post Post Date Debit Date Details CreditDate Details Post Debit Post Date Details Credit ref. ref. June 1 Balance 17,438 Accumulated depreciation - motor vehicles (cost) No. 171 Details Post Date Debit Details Post Date Credit ref. ref. June 1 Balance 10,593 Store equipment (cost) No. 180 Details Post Debit Details Post Date Date Credit ref. ref. June 1 Balance 35,114 Accumulated depreciation - store equipment (cost) No. 181 Date Details Post Debit Date Details Post Credit ref. ref. June 1 Balance 12,220 Accounts payable No. 200 Post Date Details Debit Date Details Post Credit ref. ref. June June 1 Balance 2,242 Food purchases/Packaging costs/Freight PAYG withholding payable No. 210 Post Date Details Debit Date Details Post Credit ref. ref. June 1 Balance 22 Superannuateon payable No. 220 Date Details Post Debit Date Details Post Credit ref. ref.Bank loan No. 280 Post Post Date Details Debit Date Details Credit ref. ref. June v / v June 1 Balance 18,516 Owner's capital No. 300 Post Post Date Details Debit Date Details Credit ref. ref. June 1 Balance 43,244 Owner's drawings No. 310 Post Post Date Details Debit Date Details Credit ref. ref. June 1 Balance 38,146 v Sales income No. 400 Details Post Post Date Debit Date Details Credit ref. ref. June 1 Balance 185,096 Sales returns and allowances No. 410 Post Post Date Details Debit Date Details Credit ref. ref. June 1 Balance 45 Discounts received No. 420 Post Post Date Details Debit Date Details Credit ref. ref. June 1 Balance 506 v Accounts payable/Cash v Delivery income No. 430 Post Details Post Date Details Debit Date Credit ref. ref.No. 500 Food purchases Post Post Date Details Debit Date Details Credit ref. ref. June 1 Balance 52,384 v No. 510 Purchase returns and allowances Post Date Details Post Debit Date Details Credit ref. ref. June 1 Balance 92 v v No. 520 Packaging costs Post Post Date Details Debit Date Details Credit ref. ref. June 1 Balance 9,122 v No. 530 Discount given Post Post Debit Date Credit Date Details Details ref. ref. June 1 Balance 68 No. 540 Freight inwards Details Post Date Details Post Credit Date Debit ref. ref. June No. 600 Accountancy fees Post Date Credit Date Details Debit Details Post ref. ref. June 1 Balance 1,184 No. 605 Advertising expense Details Post Post Debit Date Details Credit Date ref. ref.No. 610 Bank charges Post Details Post Date Details Debit Date Credit ref. ref. June 1 Balance 811 v No. 620 Electricity and gas expense Post Post Date Details Debit Date Details Credit ref. ref. June 1 Balance 2,361 v No. 625 Insurance expense Post Post Credit Date Details Debit Date Details ref. ref. June 1 Balance 2,058 No. 630 Interest expense Post Post Credit Date Details Debit Date Details ref. ref. June 1 Balance 1,103 No. 635 Motor vehicles expense Post Details Debit Date Details Post Credit Date ref. ref. June 1 Balance 4,655 v v No. 640 Printing, postage and stationery expense Post Details Post Date Credit Date Details Debit ref. ref. June 1 Balance 489 No. 645 Rent expense Post Post Credit Date Details Debit Date Details ref. ref. June 1 Balance 22,196
