table You are provided with the sun Special Journal totals - Other type ACCOUNT Trans. Are presented in the other Expenditures 3. Gen. Ledger opening balances are provided (incl. reversing entries from TASK 1). 4 NB: You are not required to post data to the subsidiary ledgers 5 You are required to post the relevant Box totals to the Receivable Payable Control accounts. 6 Preparo: A1 General ledger postings from the Special Journals the other Expenditures' table. CASH RECEIPTS JOURNAL CPJ "Other Expenditures" 9 DEBITS CREDITS Date Account 9 Date Account Bank Disc. Allow Sales A/Rec's Aug 1 Freight inwards 10 Aug. 30 EOM totals 87415.90 789.10 44550.00 43655.00 7 Sales salaries 11 Office salaries 12 CASH PAYMENTS JOURNAL 8 Drawings 13 DEBITS CREDITS 12 Electricity exp 14 Date Account Cheque Other Ace's A/Payable Bank Disc, Rec'd 14 Sales salaries 15 Aug. 30 EOM totals 19243.00 52945.00 71180.00 1008.00 Office salaries 16 15 Drawings 17 PURCHASE JOURNAL Delivery op 18 Inv Date Account name Terms Purchases A/Payable 19 Telephone exp. 19 Aug 30 EOM totals 44350.00 44350.00 21 Sales salaries 20 Office salaries 21 SALES JOURNAL 22 Drawings 22 Inv Date Account name Sales Deliv. Exp A/Receivable 26 Legal & Acctg. Exp 23 Aug. 30 EOM totals 58395.00 335.00 58730.00 28 Purchases 24 Sales salaries 25 THE BRIGHT SPOT GENERAL LEDGER Office salaries 26 CURRENT ASSETS EOM totals CASH AT BANK 28 Date Particulars Debit Credit Balance PLANT ASSETS -9 Aug-01 Bal b/d STORE EQUIPMENT AT COST 0 Date Particulars Debit Credit 1 Aug-01 Bal b/d Other Acc's 200.00 1800.00 700.00 600.00 525.00 1800.00 700.00 780.00 368.00 620.00 1800.00 700.00 800.00 350.00 5000.00 1800.00 700.00 19243.00 Balance HERESE 2 3 1 ACCOUNTS RECEIVABLE CONTROL 5 Date Particulars Debit Credit Aug-01 Bal b/d Balance $ 4,725.00 STORE EQUIPMENT ACCUM. DEPRECIATION Date Particulars Debit Credit Aug-01 Bal b/d 8,900.00 Balance Date Particulars Aug-01 Bal b/d INVENTORY Debit Credit Balance DELIVERY TRUCK AT COST Debit Credit Balance Date Particulars Aug-01 Bal b/d SUPPLIES ON HAND Debit DELIVERY TRUCK ACCUM. DEPRECIATION Date Particulars Debit Credit Aug-01 Bal b/d 6,500.00 Balanta Credit Balance 516.00 $ 47 40 49 Date Particulars 50 Aug-01 Bal b/a 51 52 53 54 55 56 Date Particulars 67 Aug-01 Bal wa 58 59 PREPAID RENT Debit Credit Balance 500.00 $ $ Balance 800.00 61 PREPAID INSURANCE 62 Date Particulars Debit Credit Aug 01 Bal b/d 64 65 66 67 CURRENT LIABILITIES 68 ACCOUNTS PAYABLE CONTROL 69 Date Particulars Debit Credit 70 Aug-01 Bal b/d ESSERE 71 72 OWNER'S EQUITY CAPITAL Debit Balance Credit Balance Date Particulars Aug-01 Bal b/d DRAVINGS Debit $ 16,000.00 Credit Balance Date Particulars Aug-01 Bal b/d Balance $ Date Particulars INCOME SUMMARY Debit Credit Balance Balance 15 SALES SALARIES PATABLE Particulars Debit Credit T7 Aug-01 Bal b/d $ 900.00 78 Reversal $ 900.00 9 10 31 OFFICE SALARIES PAYARLE 2 Date Particulars Debit Credit Aug-01 Bal b/d $ 300.00 Reversal $ 300.00 5 6 7 TELEPHONE PAYABLE Particulare Debit Credit Aux-01 Bal b/d $ 400.00 Reversal $ 400.00 Balance COST OF GOODS SOLD PURCHASES Debit Credit - Date Particulars Balance 1 2 ELECTRICITY PAYABLE Debit Credit $ 250,00 $ 250.00 Particulars Aug-01 Bal b/a Reversal Balance PERIGHT INTARDS Debit Date Particulars Credit Balance RUM REVENUE 00 01 02 Date SALES Debit Particulars Credit Balance ADMINISTRATIVE AND OTHER EXPENSES OPPICR SALARIES RIPENSE Particulars Debit Credit Date Balance 35 08 07 08 Date 99 DISCOUNT RECEIVED Particulars Debit Credit Balance RENT EXPENSE Debit Date Particulars Credit Balance 0 2 3 SELLING EXPENSES SALES SALARIES EXPENSE Particulars Debit Credit TELEPHONE RIPENSE Debit Credit Balance Date Particulars Balance 5 Date 6 7 8 SUPPLIES EXPENSE Debit 1 Date Particulars Credit Balance LEGAL AND ACCOUNTING PEES EXPENSE Particulars Debit Credit Date Balance 3 DELIVERY EXPENSE Debit Date Particulars Credit INSURANCE EXPENSE Debit Credit Balance Date Particulars Balance ELECTRICITY EXPENSE Debit Particulars DISCOUNT ALLOWED Debit Date Credit Balance Date Particulars Credit Balance
