ADB Grant No.0133-CAM/Component 1: PFMRD 1 karRKb;RKghirBaØvtßúsaFarN³ sRmab;GPivDÆn_vis½yCnbT ¬ EpñkTI1¦ CMnYy\tsMNgrbs;FnaKarGPivD Æn_GasuI elx 0133-

$Page 1: ADB Grant No.0133-CAM/Component 1: PFMRD 1 karRKb;RKghirBaØvtßúsaFarN³ sRmab;GPivDÆn_vis½yCnbT ¬ EpñkTI1¦ CMnYy\tsMNgrbs;FnaKarGPivD Æn_GasuI elx 0133-$
ADB Grant No.0133-CAM/Component 1: PFMRD 1

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ADB Grant No.0133-CAM/Component 1: PFMRD 2ADB Grant No.0133-CAM/Component 1: PFMRD

matika

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]TahrN¾³ karpÁÚrpÁgbBa¢IviPaKFnaKar


Balance per bank statement, 30/09/05

Add: Cheques paid in, recorded in the cash book, but not yet credited to the account by bank

Less: Cheques paid by the company but not yet presented to the bank for settlement

Corrected ending balance, 30/09/05

Balance per cash book, 30/09/05

Add: Correction of undercast

Corrected ending balance, 30/09/05

$1,112.30

208.20

(425.35)

895.15

$805.15

90.00

895.15

When the reconciliation is complete,

these amounts

should be the same

erobcMkarpÁÚrpÁgbBa¢IviPaKFnaKar


Cause of difference Explanation

Errors

Bank charges or bank interest

Timing differences

Errors in calculation, or in recording receipts and payments, are as likely to have made by our as the bank. These errors must be corrected.

The bank might deduct interest on an overdraft or charge a fee for its services, which we are not informed about until we receive the bank statement. These should be accounted for in our records.

(a) Cheques recorded as received and paid-in but not yet ‘cleared’ and added to our account by the bank. Although our own records show that some cash has been added to our account, it has not yet been received by the bank.

(b) Payments made by cheque and recorded, but not yet withdrawn by payees.

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Invoice No. 94830

INVOICE

Customer Misc

Name Date 10/20/X5Address Order No. PO1234City Edgewood State MD ZIP 21034 Rep MMKPhone FOB shipping point

Qty Unit Price TOTAL1 $328 328.00$ 6 152$ 912.00$

SubTotal 1,240.00$ Shipping

Credit Terms: 2/10, n/30 Tax Rate(s)

TOTAL 1,240.00$

Terrance Home Improvement Store

Jerome WaltherP.O. Box 291

410-555-3041

DescriptionSteel French Patio DoorDouble-Hung Windows

Record the sale


General JournalDate Account Titles and Description PR Dr. Cr.

Oct 20 Accounts Receivable-Walther 1,240

Sales 1,240

Sales for Oct. 10

Accounts Receivable

1,240

Sales

1,240

lk;


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RtLb;mkvij.• bBa¢ak;R)ab;GtifiCneGaydwgfaGñklk;kat;bnßycMnYnbMNul

EdlGtifiCnCMBak;.


Credit Memo #236

Credit Memo

Credit to

Name Date 10/22/X5Address City Edgewood State MD ZIP 21034 Phone

We credit your account as follows:Qty Unit Price TOTAL2 152.00$ 304.00$

SubTotal 304.00$ Tax Rate(s)

TOTAL 304.00$

DescriptionDouble-Hung Windows



410-555-3041

Record the Return


General Journal

Date Account Titles and Description PR Dr. Cr.

Oct 22 Sales Returns & Allowances 304

Accounts Receivable-

Walther 304

Issued credit memorandum



Accounts Receivable

1,240

Sales

1,240

Sales Returns & Allowances

304

304

Bal. 936



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• 2/10, n/30• n/10, EOM

eKalneya)ayGb,hakarlk;


Assume that Jerome Walther pays Terrance Home Improvement Store within 10 days. Prepare the journal entry.

Gb,hakarlk;



Oct 30 Sales Discounts 18.72

Cash 917.28

Accounts Receivable-

Walther

936.00 Received payment

Sales discount = $936 X .02

Gb,hakarlk;


Accounts Receivable

1,240

Sales

1,240

Sales Returns & Allowances

304

304

Bal. 936 936

18.72

Bal. -0-

Sales Discounts



Sales $1,240.00Less Sales Discounts 18.72

Sales Returns & Allowances 304.00Net Sales $917.28

KNnakarlk;suT§


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Invoice No. 94830

INVOICE

Customer Misc

Name Date 10/20/X5Address Order No. PO1234City Edgewood State MD ZIP 21034 Rep MMKPhone FOB shipping point

Qty Unit Price TOTAL1 $328 328.00$ 6 152.00$ 912.00$

SubTotal 1,240.00$ Shipping

Credit Terms: 2/10, n/30 Tax Rate(s) 5.00% 62.00$

TOTAL 1,302.00$



410-555-3041

DescriptionSteel French Patio DoorDouble-Hung Windows

Sales tax = $1,240 x 5% = $62.00



Oct 20 Accounts Receivable-Walther 1,302

Sales 1,240

Sales Tax Payable 62

Sales for Oct. 10

KNnIBn§elIkarlk;RtUvbg;


• esovePAFMEdlmanKNnIRbePTEtmYy

• ebIkKNnIsMrab;GtifiCnnimYy²

esovePAFMrg


Accounts Receivable

1,240

Q. Adams

3,500

B. Merideth

800

1,240

1,240

Bal. 4,300

J. Walther

Controlling Account Subsidiary Accounts

3,500800

1,240

Bal. 4,300

KNnIRtUvTTYl


Terrance Home Improvement StoreSchedule of Accounts ReceivableOctober 31, 2XX5Q. Adams $3,500B. Merideth 800Total Accounts Receivable $4,300

kalviPaKKNnIRtUvTTYl


We’ll use Problem 9B-3 to put these concepts together

kardak;bBa©ÚlKña



200X

May 1 Cash 14,000

Mark Peaker, Capital 14,000

Owner invested in business

3 Accounts Receivable-B. Dale 2,000

Sales 2,000

Sold on account, no. 60

4 Accounts Receivable-R. Lester 900

Sales 900

Sold on account, terms, no 61



May 9 Accounts Receivable-J. Zon 600

Sales 600


10 Cash 1,980

Sales Discount (2,000 x .01) 20

Accounts Receivable-B. Dale 2,000

Received payment on account

20 Accounts Receivable-P. Pry 4,000

Sales 4,000




May 22 Cash 900

Accounts Receivable-R. Lester 900


23 Cash 6,000

Sales 6,000

To record cash sales

24 Sales Returns & Allowances 500

Accounts Receivable-P. Pry 500

Issued credit memo no. 1



May 26 Cash 3,465

Sales Discounts 35

Accounts Receivable-P. Pry 3,500


28 Cash 12,000

Sales 12,000

To record cash sales

30 Cash 200

Sneaker Rack Equipment 200

Sold sneaker rack



May 30 Accounts Receivable-R. Lester 6,000

Sales 6,000


31 Sales Returns & Allowances 800

Accounts Receivable-R. Lester 800

Issued credit memo, no. 2


B. Dale

Bal. 4002,000

R. Lester

Bal. 800900

Bal. 6004,000

P. Pry

500

Bal. 400600

J. Zon

2,000 9003,500

6,000800

Bal 400Bal 6,000

Bal 600

Bal 1,000

esovePAFMrgKNnIRtUvTTYl


Peaker’s Sneaker ShopSchedule of Accounts Receivable

May 31, 20XXB. Dale $400R. Lester 6,000P. Pry 600J. Zon 1,000Total Accounts Receivable $8,000


esovePAFMRtUvsg ¬KNnIRtUvsg¦


PURCHASE ORDER

Kingston Furniture

P.O. # 1002 DATE: NOVEMBER 30, 2005

Clearview Mall Saint Michaels, SC

VENDOR Hill Brothers 2 S. Charles Street Baltimore, MD Customer ID H004

Ship VIA: Freight Truck Terms: 2/10, n/60 FOB: Shipping Point

QTY ITEM # DESCRIPTION UNIT PRICE LINE TOTAL

6 V583-5 Ergonomic Office Chair $200 $1,200

5 C756-7 Computer Desk $280 1,400

TOTAL $2,600

karbBa¢aTij


Invoice No. 94830

INVOICE

Customer

Name Date 11/25/2005Address Order No. PO1002City Saint Michaels State SC ZIP FOB shipping pointPhone

Qty Unit Price TOTAL6 $200 1,200.00$ 5 280 1,400.00

Credit Terms: 2/10, n/60 TOTAL 2,600.00$

Hill Brothers

Kingston FurnitureClearview Mall

235-555-4541

DescriptionErgonomic Office ChairsComputer Desks

karkt;RtaénkarTij

vik½ybRtTTYl)anP¢ab;mkCamYysnñiFi



Nov 25 Purchases 2,600

Accounts Payable 2,600

Purchase on account

karkt;RtakarTij


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DEBIT MEMORANDUM Kingston Furniture Clearview Mall Saint Michaels, SC

TO: Hill Brothers 2 S. Charles Street Baltimore, MD

Nov. 29, 20X5

WE DEBIT your account as follows:

QTY ITEM # DESCRIPTION UNIT

PRICE LINE

TOTAL

2 V583-5 Ergonomic Office Chair $200 $400

Record the return of inventory to the vendor

GnusSaN³\NBn§ ¬t¦



Dec 4 Accounts Payable 400

Purchases Returns and

Allowances 400

Returned inventory

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Nov 29 Accounts Payable 2,200

Purchase Discount 44

Cash 2,156

Paid invoice

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54

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May 1 Accounts Payable-Henry Co. 300

Purchases Discounts 6

Cash 294

Paid on account

3 Delivery Truck 8,000

Cash 8,000

Purchased delivery truck

6 Purchases 2,900

Cash 2,900

Purchased inventory



May 18 Purchases 800

Cash 800

Purchased inventory

24 Accounts Payable-Xon Co. 1,400

Purchases Discounts 28

Cash 1,372

Paid on account

28 Rent Expense 2,000

Cash 2,000

Paid rent for the month



May 29 Utilities Expense 300

Cash 300

Paid utilities bill

30 Accounts Payable-Soy Co. 400

Cash 400

Paid half of Soy Co. invoice


Alvin Co.

Bal.1,200

Henry Co.

Bal.

600

Bal. 800

Soy Co.

400

Bal. 1,400

Xon Co.

300

Bal 1,200 Bal 300 Bal 400

Bal 0

1,400

esovePAFMrgKNenyüRtUvsg


Jones’ Computer CenterSchedule of Accounts Payable

May 31, 20XXAlvin Co. $1,200Henry Co. 300Soy Co. 400Total Accounts Payable $1,900


Recording purchase of inventory:

Merchandise Inventory XXX Accounts Payable

XXX

RbB½n§snñiFiTMnijtKña


Recording purchase returns & allowances:

Accounts Payable XXX Merchandise Inventory

XXX



Recording purchase discounts:

Accounts Payable XXXCashXXX

Merchandise InventoryXXX



Recording freight charges paid for inventory:

Merchandise Inventory XXXCashXXX



Recording sales:

Accounts Receivable XXXSales XXX

Cost of Goods Sold XXXMerchandise Inventory XXX

RevenueAccount

CostAccount



Recording sales returns & allowances

Sales Returns & Allowances XXXAccounts Receivable XXX

Merchandise Inventory XXXCost of goods sold XXX



Recording sales discounts:

Cash XXXSales Discounts XXX

Accounts Receivable XXX




Apr 2 Merchandise Inventory 3,000

Accounts Payable-

Lowe Suppliers 3,000

Purchased inventory on account

4 Accounts Receivable 500

Sales 500

To record sales on account

4 Cost of Goods Sold 300

Merchandise Inventory 300

To record cost of sales



Apr 4 Accounts Payable-Lowe Suppliers 200


Returned inventory for credit

10 Cash 490

Sales Discounts 10

Accounts Receivable 500

Collected on account receivable

11 Accounts Payable-Lowe Suppliers 2,800


Cash 2,744

Paid on account payable



Apr 14 Store Equipment 300

Cash 300

Purchased store equipment

15 Merchandise Inventory 1,000

Cash 1,000

Purchased inventory for cash

16 Cash 100


Received refund on defective

merchandise



Apr 17 Merchandise Inventory 4,000

Accounts Payable-Logan Corp. 4,000


18 Cash 3,000

Sales 3,000

To record sale for cash

18 Cost of Goods Sold 1,600

Merchandise Inventory 1,600

To record cost of sale



Apr 21 Merchandise Inventory 120

Cash 120

Paid freight for Apr. 17 purchase

25 Merchandise Inventory 1,200

Accounts Payable-Aster Co. 1,200


26 Accounts Payable-Logan Corp. 4,000


Cash 3,920

Paid on account payable



Apr 27 Sales Returns & Allowances 200

Accounts Receivable 200

To record return of merchandise

27 Merchandise Inventory 140

Cost of Goods Sold 140

Returned merchandise to inventory


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Documents

ADB Grant No.0133-CAM/Component 1: PFMRD 1 karRKb;RKghirBaØvtßúsaFarN³ sRmab;GPivDÆn_vis½yCnbT ¬ EpñkTI1¦ CMnYy\tsMNgrbs;FnaKarGPivD Æn_GasuI elx 0133-