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Amphibian Sounds: Workbook Contents Worksheet Cell Address

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ankitch123

The document lists the general ledger accounts and subsidiary ledgers for a music store. It includes asset, liability, equity, income and expense accounts. The general ledger accounts track items like cash, accounts receivable, inventory, fixed assets, accounts payable, loans and equity. The subsidiary ledgers provide more detail for accounts receivable and accounts payable balances for specific customers and suppliers. The document also includes journal templates to record transactions in the sales, purchases, cash receipts, cash payments and general journals.

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Amphibian Sounds: Workbook Contents Worksheet Cell Address

Uploaded by

ankitch123
67 views73 pages
The document lists the general ledger accounts and subsidiary ledgers for a music store. It includes asset, liability, equity, income and expense accounts. The general ledger accounts track items like cash, accounts receivable, inventory, fixed assets, accounts payable, loans and equity. The subsidiary ledgers provide more detail for accounts receivable and accounts payable balances for specific customers and suppliers. The document also includes journal templates to record transactions in the sales, purchases, cash receipts, cash payments and general journals.

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The document lists the general ledger accounts and subsidiary ledgers for a music store. It includes asset, liability, equity, income and expense accounts. The general ledger accounts track items like cash, accounts receivable, inventory, fixed assets, accounts payable, loans and equity. The subsidiary ledgers provide more detail for accounts receivable and accounts payable balances for specific customers and suppliers. The document also includes journal templates to record transactions in the sales, purchases, cash receipts, cash payments and general journals.

Copyright:

© All Rights Reserved
Download as XLS, PDF, TXT or read online from Scribd
Download as xls, pdf, or txt
67 views73 pages

Amphibian Sounds: Workbook Contents Worksheet Cell Address

Uploaded by

ankitch123
The document lists the general ledger accounts and subsidiary ledgers for a music store. It includes asset, liability, equity, income and expense accounts. The general ledger accounts track items like cash, accounts receivable, inventory, fixed assets, accounts payable, loans and equity. The subsidiary ledgers provide more detail for accounts receivable and accounts payable balances for specific customers and suppliers. The document also includes journal templates to record transactions in the sales, purchases, cash receipts, cash payments and general journals.

Copyright:

© All Rights Reserved
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amphibian sounds

Workbook contents
Sales Journal
Purchases Journal
Cash Receipts Journal
Cash Payments Journal
General Journal -- reversing and transaction entries
General Journal -- adjusting entries
General Journal -- closing entries
Accounts Receivable Subsidiary Ledger
Crazy Rhythms
Jim's Music
CD-Rama
Sound Waves
Golden Disc
Jazz Mania
Ron's Music Bar
Hevinson Record Bar
Accounts Payable Subsidiary Ledger
Music Warehouse
Sound Source
Digital CD Studio
Wayside Music
Office Supplies Ltd
Modern Music Centre
General Ledger
Cash at bank
Accounts receivable
Allowance for bad and doubtful debts
Inventory
Office Supplies
Prepaid insurance
Prepaid advertising
Store furniture and fittings
Accumulated depreciation -- store furniture and fittings

Worksheet

Cell Address

Sales Journal
Purchses Journal
Cash Receipts
Cash Payments
General Journal
General Journal
General Journal

A1
A1
A1
A1
A1
A59
A117

Accounts
Accounts
Accounts
Accounts
Accounts
Accounts
Accounts
Accounts
Accounts
Accounts
Accounts
Accounts
Accounts
Accounts
Accounts

A2
A16
A30
A43
A56
A70
A84
A98

General
General
General
General
General
General
General
General
General

Receivable Sub Ledger


Receivable Sub Ledger
Receivable Sub Ledger
Receivable Sub Ledger
Receivable Sub Ledger
Receivable Sub Ledger
Receivable Sub Ledger
Receivable Sub Ledger
Payable Sub Ledger
Payable Sub Ledger
Payable Sub Ledger
Payable Sub Ledger
Payable Sub Ledger
Payable Sub Ledger
Payable Sub Ledger

Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger

A2
A16
A30
A50
A64
A78
A2
A13
A24
A35
A47
A58
A69
A80
A91

Office furniture and equipment


Accumulated depreciation -- office furniture and equipment
Accounts payable
Salaries payable
Telephone payable
Electricity payable
Interest payable
Bank loan
Z.Sutherland, capital
Z.Sutherland, drawings
Profit and Loss summary
Sales revenue
Sales returns
Purchases discount
Purchases
Purchases returns
Freight in
Freight out
Sales discount
Advertising expense
Miscellaneous selling expense
Depreciation expense -- store furniture and fittings
Depreciation expense -- office furniture and equipment
Rent expense
Salaries expense
Office supplies expense
Telephone expense
Electricity expense
Insurance expense
Interest expense
Bank charges
Bad and doubtful debts expense
Schedules of subsidiary ledger balances
Schedule of accounts receivable
Schedule of accounts payable
Bank reconciliation statement
Worksheet for month ended 31 January 20x2

General
General
General
General
General
General
General
General
General
General
General
General
General
General
General
General
General
General
General
General
General
General
General
General
General
General
General
General
General
General
General
General

Ledger
ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger
Ledger

Sched. Of Subsid'y Ledger Balance


Sched. Of Subsid'y Ledger Balance
Bank Reconciliation Statement
Worksheet

A102
A113
A124
A135
A146
A157
A169
A180
A191
A202
A216
A227
A238
A249
A263
A274
A285
A296
A308
A319
A330
A341
A352
A363
A374
A385
A397
A408
A419
A430
A441
A452
A3
A17
A1
A1

Profit and Loss Statement for month ended 31 January 20x2 Financial Statements
Balance Sheet as at 31 January 20x2
Financial Statements
Post-closing Trial Balance for 31 January 20x2
Financial Statements

A2
A48
A98

Date
20x2
Jan.

SALES JOURNAL
Customer

Posting
Ref.

Invoice
No.

Amount

Date
20x2
Jan.

PURCHASES JOURNAL
Supplier
Posting
Ref.

Terms

Amount

CASH RECEIPTS JOURNAL


Date
20x2
Jan.

Particulars

Posting
Ref.

Cash
Accounts Sales
at Bank Receivable Discount
Debit
Credit
Debit

Cash
Sales
Credit

Sundry
Accounts
Credit

Date
20x2
Jan.

Particulars

CASH PAYMENTS JOURNAL


Cheque Posting
Cash
Accounts Purchases
No.
Ref.
at Bank
Payable
Discount
Credit
Debit
Credit

Cash
Purchases
Debit

Salaries
Debit

Sundry
Accounts
Debit

Date
20x2
Jan.

GENERAL JOURNAL
Particulars
Posting
Ref.
Reversing and Transaction Entries

Debit

Date
20x2
Jan.

GENERAL JOURNAL (continued)


Particulars
Posting
Ref.
Adjusting Entries

Debit

Date
20x2
Jan.

GENERAL JOURNAL (continued)


Particulars
Posting
Ref.
Closing Entries

Debit

Credit

Credit

Credit

Date
20x2
Jan.
1 Balance

Date
20x2
Jan.
1 Balance

Date
20x2
Jan.
1 Balance

Date
20x2
Jan.
1 Balance

Accounts Receivable Subsidiary Ledger


Crazy Rhythms
Account No. 1020-1
Particulars
Debit
Credit
Post
Ref.

Jim's Music
Particulars

Post

Debit

Account No. 1020-2


Credit

Debit

Account No. 1020-3


Credit

Debit

Account No. 1020-4


Credit

Ref.

CD-Rama
Particulars

Post
Ref.

Sound Waves
Particulars

Post
Ref.

Date
20x2
Jan.
1 Balance

Date
20x2
Jan.
1 Balance

Accounts Receivable Subsidiary Ledger


Golden Disc
Account No. 1020-5
Particulars
Debit
Credit
Post
Ref.

Jazz Mania
Particulars

Post
Ref.

Debit

Account No. 1020-6


Credit

Date
20x2

Date
20x2

Accounts Receivable Subsidiary Ledger


Ron's Music Bar
Account No. 1020-7
Particulars
Debit
Credit
Post
Ref.

Hevinson Record Bar


Particulars
Post
Ref.

Debit

Account No. 1020-8


Credit

Account No. 1020-1


Balance
$6,750

Account No. 1020-2


Balance
$1,800

Account No. 1020-3


Balance
$1,325

Account No. 1020-4


Balance
$3,750

Account No. 1020-5


Balance
$3,100

Account No. 1020-6


Balance
$1,635

Account No. 1020-7


Balance

Account No. 1020-8


Balance

Date
20x2
Jan.
1 Balance

Date
20x2
Jan.
1 Balance

Date
20x2
Jan.
1 Balance

ACCOUNTS PAYABLE SUBSIDIARY LEDGER


Music Warehouse
Account No. 2010-1
Particulars
Debit
Credit
Post
Ref.

Sound Source
Particulars

Post

Debit

Account No. 2010-2


Credit

Debit

Account No, 2010-3


Credit

Ref.

Digital CD Studio
Particulars

Post
Ref.

Date
20x2
Jan.
1 Balance

Date
20x2
Jan.
1 Balance

Date
20x2

ACCOUNTS PAYABLE SUBSIDIARY LEDGER


Wayside Music
Account No. 2010-4
Particulars
Debit
Credit
Post
Ref.

Office Supplies Ltd


Particulars

Post

Debit

Account No. 2010-5


Credit

Debit

Account No. 2010-6


Credit

Ref.

Modern Music Centre


Particulars
Post
Ref.

Account No. 2010-1


Balance
$9,450

Account No. 2010-2


Balance
$10,475

Account No, 2010-3


Balance
$2,500

Account No. 2010-4


Balance
$9,000

Account No. 2010-5


Balance
$1,850

Account No. 2010-6


Balance

Date
20x2
Jan. 1

Date
20x2
Jan. 1

Date
20x2
Jan. 1

Date
20x2
Jan. 1

GENERAL LEDGER
Cash At Bank
Particulars
Post

Debit

Account No. 1010


Credit

Debit

Account No. 1020


Credit

Allowance for Bad and Doubtful Debts


Particulars
Debit
Post

Account No. 1021


Credit

Ref.

Balance

Accounts Receivable
Particulars
Post
Ref.

Balance

Ref.

Balance

Inventory
Particulars

Post
Ref.

Balance

Debit

Account No. 1030


Credit

Date
20x2
Jan. 1

Date
20x2
Jan. 1

Date
20x2

Date
20x2
Jan. 1

Office Supplies
Particulars

Post

Debit

Account No. 1040


Credit

Debit

Account No. 1050


Credit

Debit

Account No. 1060


Credit

Debit

Account No. 1110


Credit

Ref.

Balance

Prepaid Insurance
Particulars

Post
Ref.

Balance

Prepaid Advertising
Particulars
Post
Ref.

Store Furniture and Fittings


Particulars
Post
Ref.

Balance

Accumulated Depreciation -- Store Furniture and Fittings Account No. 1111


Date
Particulars
Debit
Credit
Post
20x2
Ref.
Jan. 1
Balance

Date
20x2
Jan. 1

OffIce Furniture and Equipment


Particulars
Post

Debit

Ref.

Balance

Debit

Account No. 1121


Credit

Debit

Account No. 2010


Credit

Accumulated Depreciation -- Office Furniture and Equipment

Date
20x2
Jan. 1

Date
20x2
Jan. 1

Account No. 1120


Credit

Particulars

Post
Ref.

Balance

Accounts Payable
Particulars

Post
Ref.

Balance

Date
20x2
Jan. 1

Date
20x2
Jan. 1

Date
20x2
Jan. 1

Date
20x2
Jan. 1

Salaries Payable
Particulars
Post

Debit

Credit

Debit

Account No. 2030


Credit

Debit

Account No. 2040


Credit

Debit

Account No. 2050


Credit

Ref.

Balance

Telephone Payable
Particulars

Post
Ref.

Balance

Electricity Payable
Particulars

Post
Ref.

Balance

Interest Payable
Particulars

Post
Ref.

Balance

Date
20x2
Jan. 1

Date
20x2
Jan. 1

Date
20x2

Date
20x2

Bank Loan
Particulars

Post

Debit

Account No. 2110


Credit

Debit

Account No. 3010


Credit

Debit

Account No. 3020


Credit

Debit

Account No. 3030


Credit

Ref.

Balance

Z.Sutherland, Capital
Particulars
Post
Ref.

Balance

Z.Sutherland, Drawings
Particulars
Post
Ref.

Profit and Loss Summary


Particulars
Post
Ref.

Date
20x2

Date
20x2

Date
20x2

Date
20x2

Sales Revenue
Particulars

Post

Debit

Account No. 3110


Credit

Debit

Account No. 3120


Credit

Debit

Account No. 3130


Credit

Debit

Account No. 3210


Credit

Ref.

Sales Returns
Particulars

Post
Ref.

Purchases Discount
Particulars
Post
Ref.

Purchases
Particulars

Post
Ref.

Date
20x2

Date
20x2

Date
20x2

Date
20x2

Purchases Returns
Particulars

Post

Debit

Account No. 3220


Credit

Debit

Account No. 3230


Credit

Debit

Account No. 3240


Credit

Debit

Account No. 3250


Credit

Ref.

Freight In
Particulars

Post
Ref.

Freight Out
Particulars

Post
Ref.

Sales Discount
Particulars

Post
Ref.

Date
20x2

Date
20x2

Advertising Expense
Particulars
Post

Debit

Account No. 3260


Credit

Debit

Account No. 3270


Credit

Ref.

Miscellaneous Selling Expense


Particulars
Post
Ref.

Depreciation Expense -- Store Furniture and Fittings


Date
Particulars
Debit
Post
20x2
Ref.

Account No. 3280


Credit

Depreciation Expense -- Office Furniture and Equipment


Account No. 3290
Date
Particulars
Debit
Credit
Post
20x2
Ref.

Date
20x2

Date
20x2

Date
20x2

Date
20x2

Rent Expense
Particulars

Post

Debit

Account No. 3300


Credit

Debit

Account No. 3310


Credit

Debit

Account No. 3320


Credit

Debit

Account No. 3330


Credit

Ref.

Salaries Expense
Particulars

Post
Ref.

Office Supplies Expense


Particulars
Post
Ref.

Telephone Expense
Particulars

Post
Ref.

Date
20x2

Date
20x2

Date
20x2

Date
20x2

Electricity Expense
Description

Post

Debit

Account No. 3340


Credit

Debit

Account No. 3350


Credit

Debit

Account No. 3360


Credit

Debit

Account No. 3370


Credit

Ref.

Insurance Expense
Particulars

Post
Ref.

Interest Expense
Particulars

Post
Ref.

Bank Charges
Particulars

Post
Ref.

Date
20x2

Bad and Doubtful Debts Expense


Particulars
Debit
Post
Ref.

Account No. 3380


Credit

Account No. 1010


Balance
$16,315

Account No. 1020


Balance
$18,360

Account No. 1021


Balance
$920

Account No. 1030


Balance
$82,695

Account No. 1040


Balance
$320

Account No. 1050


Balance
$930

Account No. 1060


Balance

Account No. 1110


Balance
$15,500

Account No. 1111


Balance
$3,312

Account No. 1120


Balance
$6,120

Account No. 1121


Balance
$1,820

Account No. 2010


Balance
$33,275

Balance
$2,840

Account No. 2030


Balance
$590

Account No. 2040


Balance
$320

Account No. 2050


Balance
$350

Account No. 2110


Balance
$42,000

Account No. 3010


Balance
$54,813

Account No. 3020


Balance

Account No. 3030


Balance

Account No. 3110


Balance

Account No. 3120


Balance

Account No. 3130


Balance

Account No. 3210


Balance

Account No. 3220


Balance

Account No. 3230


Balance

Account No. 3240


Balance

Account No. 3250


Balance

Account No. 3260


Balance

Account No. 3270


Balance

Account No. 3280


Balance

Account No. 3290


Balance

Account No. 3300


Balance

Account No. 3310


Balance

Account No. 3320


Balance

Account No. 3330


Balance

Account No. 3340


Balance

Account No. 3350


Balance

Account No. 3360


Balance

Account No. 3370


Balance

Account No. 3380


Balance

SCHEDULES OF SUBSIDIARY LEDGER BALANCES


Schedule Of Accounts Recievable
31 January 20x2
Account No.
Account Title

Account No.

Schedule Of Accounts Payable


31 January 20x2
Account Title

Balance

Balance

BANK RECONCILIATION STATEMENT


As at 31 January 20x2

WORKSHEET
For The Month Ended 31 January 20x2
Account Account
No.

Trial Balance
Debit

Credit

Adjustments
Debit

Credit

Adjusted
Trial Balance
Debit
Credit

P & L Statement
Debit

Credit

Balance Sheet
Debit

Balance Sheet
Credit

Amphibian Sounds
PROFIT AND LOSS STATEMENT
For the Month Ended 31 January 20x2

Amphibian Sounds
BALANCE SHEET
as at 31 January 20x2

POST-CLOSING TRIAL BALANCE


31 January 20x2
Account
Account
No.

Debit

Credit

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