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  • Amphibian Sounds: Workbook Contents Worksheet Cell Address

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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.

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    Amphsound Ed

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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
    Flag for inappropriate content
    23 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
    Download as XLS, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 73

    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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