Issuu on Google+

Hansberry, Marshall 3/22/2011 10:13:50 PM Zacks Bike Hut General Journal Date Accounts and Explanation PR Debit Credit ---------------------------------------------------------------------June 3 Cash 101 82.93 Service Fees Earned 411 77.50 Sales Tax Payable 205 5.43 Invoice: Z1604 June 3 Store Equipment 131 246.00 Store and Shop Supplies 127 65.00 Accounts Payable 201 311.00 Invoice: B5787 Vendor: 20500 Bingham Supply June 4 Merchandise Inventory 115 1,960.00 Accounts Payable 201 1,960.00 Invoice: C5914 Vendor: 20750 Crater Bikes, Inc. June 4 Store and Shop Supplies Exp. 602 34.25 Delivery Expense 606 7.75 Miscellaneous Expense 635 6.50 Cash 101 48.50 Check: 02611 Invoice: PCASH June 5 Cash 101 5,537.25 Sales 401 5,175.00 Sales Tax Payable 205 362.25 Invoice: Z1605 June 5 Cost of Goods Sold 501 3,450.00 Merchandise Inventory 115 3,450.00 Invoice: Z1605 June 6 Merchandise Inventory 115 2,140.00 Accounts Payable 201 2,140.00 Invoice: A4111 Vendor: 20150 American Cycles June 6 Advertising Expense 604 198.00 Cash 101 198.00 Check: 02612 Invoice: B2930 June 6 Accounts Payable 201 13,650.00 Cash 101 13,650.00 Check: 02613 Invoice: C5884 Vendor: 20750 Crater Bikes, Inc. June 7 Cash 101 294.25 Unearned Lesson Fees 221 275.00 Sales Tax Payable 205 19.25 Invoice: Z1606 June 7 Cash 101 4,568.00 Accounts Receivable 105 4,568.00 Invoice: Z1531 Customer: 11110 Sierra Rough Necks June 8 Cash 101 10,039.28 Sales 401 9,382.50 Sales Tax Payable 205 656.78 Invoice: Z1607 June 8 Cost of Goods Sold 501 6,255.00 Merchandise Inventory 115 6,255.00 Invoice: Z1607 June 9 Dividends Declared 311 6,500.00 Dividends Payable 207 6,500.00 Invoice: DIVDC June 4 Store and Shop Supplies 127 34.25 Store and Shop Supplies Exp. 602 34.25 Invoice: PCASH


Zacks BH, GJ