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Transactionsweek1

ManualAccountingPracticeSet
Cover2Cover,AustralasianEdition3

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NowthatyouhavereviewedinformationaboutCover2Cover,youarereadytobeginthefirststepintheaccountingcycle,recording
transactions.Onthispageofthepracticeset,youareaskedtorecordtransactionsthatoccurredduringthefirstweekofJuneinto
thecompany'sjournalsandposttheappropriateentriestotheledgeraccounts.Thefollowingtransactionsoccurredthroughoutthe
firstweekofJune:

Week1
Date Transactiondescription
1
Purchased13boxesofcopiesofBarryPlotterandtheProfitsofRevaluedLandfromPeachsonfor$418each,terms2/10,
n/30
1
PaidthefullamountowingtoBookedInn,ChequeNo.838.Paymentfellwithindiscountperiod.
2
PaidthefullamountowingtoStompson,ChequeNo.839.Paymentfellwithindiscountperiod.
3
Purchased13boxesofcopiesofBarryPlotterandtheHalfpaidDebtfromQuickdrawPeakfor$429each,termsnet30.
3
Purchased26boxesofcopiesofBarryPlotterandtheGoodsthatExpirewithcashfor$275each,ChequeNo.840.
4
Sold19boxesofcopiesofBarryPlotterandtheHalfpaidDebttoPaigeTurnersfor$627each,InvoiceNo.348.
4
Paidsalesstaffwagesof$4,266fortheweekuptoandincludingyesterday,ChequeNo.841.Notethat$2,000ofthis
paymentrelatestothewagesexpenseincurredduringthelastweekofMay.
6
Madecashsaleof46boxesofcopiesofBarryPlotterandtheGoodsthatExpirefor$605each.
Aftercompletingthispracticesetpage,youshouldknowhowtorecordbasictransactionsinthejournalsprovidedbelowand
understandthepostingprocessinthemanualaccountingsystem.NotethatyouwillrecordtheremainingJunetransactionsinthe
followingsectionsofthispracticeset.
Remember,onepurposeofusingspecialjournalsistomakethepostingprocessmoreefficientbypostingthetotalofmostcolumnsin
thespecialjournalsafterallofthetransactionsfortheperiodhavebeenrecorded.However,somepartsofajournalentryarestill
requiredtobepostedonadailybasis.Viewthecompany'saccountingpoliciesandproceduresfordetailsofwhatistobeposteddaily
ormonthly.
Instructionsforweek1
1) Recordallweek1transactionsintherelevantjournals.
Notethatspecialjournalsmustbeusedwhereapplicable.Anytransactionthatcannotberecordedinaspecialjournalshouldbe
recordedinthegeneraljournal.

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2) Postentriesrecordedinthejournalstotheappropriateledgeraccountsaccordingtothecompany'saccountingpoliciesand
procedures.
Notethattherelevanttotalsofthespecialjournalswillbepostedtothegeneralledgeraccountsattheendofthemonth.You
willenterthisafteryoupreparetheBankReconciliationStatement.
3) Updateinventorycardsonadailybasis.
Remembertoenterallanswerstothenearestwholedollar.Whencalculatingadiscount,ifadiscountisnotawholenumber,
roundthediscounttothenearestwholedollar.Then,tocalculatethecashatbankamount,subtractthediscountfromtheoriginal
amount.
Additionalinstructions
Displayingselectedaccountingrecords:
Tosavespace,notallaccountingrecords(e.g.journalsandledgers)willbedisplayedoneverypage.However,oneachpage
youcanaccessallaccountingrecordsnecessarytoanswerthequestionsonthatpage.
Thereareseveraltabsrepresentingdifferentviewsoftheaccountingrecords.TheactivetabbydefaultisShowAll,butyou
mayalsoselecttoviewjustoneparticularaccountingrecordbyselectingtheappropriatetab.
Ifyoufillinanyaccountingrecordsandchangetheviewonthepagebyselectingadifferenttab,theinformationthatyou
haveenteredwillremaininthataccountingrecordandbedisplayedwheneveryoucanseethataccountingrecord.
Beforesubmittingyouranswers,werecommendthatyouclicktheShowAlltabandcheckthatallrelevantaccounting
recordshavebeencompleted.YouarerequiredtocompleteallrelevantaccountingrecordsbeforepressingtheSubmit
answersbutton.Oncesubmitted,youwillnotbeabletoreturntothepagetoreenteroralteryouranswers.
Journals:
Eachtransactionrecordedinaspecialjournalmustbeenteredinoneline.Inordertoreceivefullpoints,youmustnotsplit
uptherelevanttransactionintomorethanonelineinthespecialjournal.
Forcertaintransactionsinspecialjournals,someaccountingtextbooksdonotalwaysrequireanaccounttobechosenunder
thecolumnlabeledAccount.Inthispracticesetyouarerequiredtoselectanaccountforeachtransactioninthespecial
journals.Specifically,inallspecialjournals,underthecolumnlabeledAccount,youmustselectthecorrectaccountnamefor
eachtransactioninordertoreceivefullpoints.Notethatforsometransactions,thiswillmeanthattheaccountname
selectedwillcorrespondtotheheadingofoneofthecolumnsinthatspecialjournal.
Foreachjournal,inthePostRef.columnyouwillneedtocorrectlytypetheaccountnumberoftheaccountyouareposting
to.Inparticular,inspecialjournals,someaccountingtextbooksdonotalwaysrequireareferencetoberecordedinthePost
Ref.column.Inthispracticeset,inordertoreceivefullpoints,everytransactionenteredinaspecialjournalrequiresan
entryinthePostRef.column.Notethatinthespecialjournals,iftheaccountnameselectedforatransactioncorrespondsto
theheadingofoneofthecolumnsinthatspecialjournal,thepostrefistoberecordedasanX.Thisisbecausethese
transactionsarenotpostedonadailybasis.Inordertoreceivefullpoints,youmustrecordonlytheletterXinthePostRef.
columnforthesetransactions.
YouarerequiredtoentertheGSTcomponentofatransactionasapositivenumberintothejournals.Torecordanamountin
aGSTaccount,youneedtoenterthatamountintotheappropriatedebitorcreditcolumn.
Notethatinspecialjournals,theOtherAccountscolumnshouldnotbeusedtorecordmovementsofinventory.
Ifachequenumberisnotrequired,youneedtofilltheappropriateinputboxwithanX.
Whenrecordingatransactionintothegeneraljournal,theamountrecordedinoneaccountmaybethesumoftheamounts
recordedintwoormoreaccounts.Forexample,ajournalentrymayconsistofadebitof$100toAccountA,acreditof$40
toAccountBandacreditof$60toAccountC.Forthesetypesoftransactions,youmustnotsplitthetransactionintomore
thanonejournalentryi.e.(1)DrAccountA$40,CrAccountB$40and(2)DrAccountA$60,CrAccountC$60.Instead,you
mustrecordthe$100debittoAccountAinasingleline.
Theremaybeentriesinthegeneraljournalthatrequirepostingtobothacontrolaccountandasubsidiaryledger.Inthese
cases,afteryouhavepostedtobothledgers,youshouldenterthereferenceforboththegeneralledgeraccountandthe
subsidiaryledgeraccountinthePostRef.columntoindicatethatyouhavepostedtobothaccounts.Forexample,ifthe
referencenumberforthecontrolaccountis110andthereferencenumberforthesubsidiaryledgeraccountis1101,you
shouldtype'110/1101'intothePostRef.column.
GeneraljournalentriesdoNOTrequireadescriptionofthejournalentries.
Ledgers:
Whenpostingatransactiontoaledgeraccount,undertheDescriptioncolumn,pleasetypethedescriptionofthetransaction
directlyintothefield.Theexactwordingdoesnotmatterforgradingpurposes.Forexample,itdoesnotmatterinan
electricitytransactionifyoutype'Paidforelectricity'or'Paidelectricitybill'.
Foreachledger,undertheRef.column,youneedtoselectthecorrectjournalfromalistinthedropdownboxprovidedin
ordertoreceivefullpoints.
Ifthebalanceofaledgeraccountiszeroyoudonotneedtoselectadebitorcreditfromthedropdownbox.
Eachtransactionpostedtothesubsidiaryledgersmustbeenteredinoneline.Inordertoreceivefullpoints,youmustnot
splituptherelevanttransactionintomorethanonelineinthesubsidiaryledger.
Bothjournalsandledgers:
Mostjournalsandledgerswillhaveblankrowsleftattheendofthisquestion.
Somejournalsandledgersmaynotrequireanyentriesforthisweek.
Whenpurchasesandsalesarerecordedinspecialjournals,thecorrespondingchangesininventorymustnotbepostedtothe
Inventoryaccountinthegeneralledgeronadailybasis.
Inventorycards:
Eachtransactionrecordedintheinventorycardsmustbeenteredinapairoflinesprovided.Youmayberequiredtorecorda
transactioninasinglelineortwoseparatelineswithinthepairoflinesprovided.Whetheroneortwolinesarerequired
dependsontheunitcostsoftheitemsinvolvedinthattransaction.Ifatransactioninvolvesitemswiththesameunitcost,
youmustrecordthattransactioninasingleline.Alternatively,ifthoseitemshavetwodifferentunitcosts,youarerequired
touseaseparatelinewithinthepairoflinesprovidedforeachdifferentunitcost.
Inordertoreceivefullpoints,youmustnotcombinetwotransactionsintotheonepairoflines.SeetheInventorycards~
Maypopupbelowthe'Informationfrompreviouspages'headingforanexampleofhowinventorycardsaretobecompleted.

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NotethatyoumayenterapositiveornegativenumberintotheUnitsandTotalCostcolumnsbutallunitcostsmustbe
enteredaspositivenumbersintotheUnitCostcolumns.

Ifyouwanttoprintthispage,pleasereadandfollowthespecialprintinginformationtoensureyoucanprintthespecialjournalsin
full.

ShowAll SpecialJournals

GeneralJournal

SubsidiaryLedgers

GeneralLedger

Inventory
(Q=301.salesJournalWeek1)

SALESJOURNAL
Date
Jun

Account
4

Invoice
No.

Post
Ref.

Accounts
Receivable

348

1103

11913

ARCPaigeTurners

Sales
Costof
Revenue Sales

GST
1083

10830

GST

Sales
Revenue

11,913 1,083

10,830

4370

Jun
Jun
Jun

Feedback

SALESJOURNAL
Date

Account

Jun 4 ARCPaigeTurners

Invoice Post
No.
Ref.

Accounts
Receivable

348 1103

Costof
Sales

5,700

(Q=302.purchasesJournalWeek1)

PURCHASESJOURNAL
Date

Account

Terms

Post
Ref.

Inventory

GST

Accounts
Payable

Jun

APCPeachson

2/10n/30

2101

4940

494

5434

Jun

APCQuickdrawPeak

net30

2103

5070

507

5577

Accounts
Payable

Jun
Jun

Feedback

PURCHASESJOURNAL
Date

Account

Jun 1 APCPeachson
Jun 3 APCQuickdrawPeak

Terms

Post
Inventory GST
Ref.

2/10,n/30 2101

4,940

494

5,434

net30 2103

5,070

507

5,577

(Q=303.cashReceiptsJournalWeek1)

CASHRECEIPTSJOURNAL
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Note:Inordertoreceivefullpoints,foreachtransactionyoumustselectanaccountunderthecolumnlabelled'Account',as
indicatedundertheadditionalinstructionsabove.SincealltransactionsinthisjournalaffecttheCashatBankaccount,youare
askedtoenterthenameoftheappropriateaccountcreditedinthesetransactionsintotheAccountcolumnsothatthetypeof
transactioncanbedeterminedbythenameoftheaccountenteredintothiscolumn.
ThetwoGSTcolumnsinthisjournalrefertothesameGSTaccount(beingtheaccountthatisusedtorecordtheGSTrelatedto
applicablecashreceipts).

Date
Jun

Post
Ref.

Account
6

SalesRevenue

Debit
Cashat
Bank

GST

27830

Costof
Sales

Credit
Discount
Allowed

Sales
Revenue

25300

Accounts
Other
Receivable Accounts

GST

2530

5980

Jun
Jun
Jun
Jun
Jun

Feedback

CASHRECEIPTSJOURNAL
Date

Account

Jun 6 SalesRevenue

Post
Ref.

Debit
Cashat
Bank

GST

27,830

Credit
Discount
Allowed

Sales
Revenue

25,300

GST

Accounts
Other
Receivable Accounts

2,530

Costof
Sales
10,580

(Q=304.cashPaymentsJournalWeek1)

CASHPAYMENTSJOURNAL
Note:Inordertoreceivefullpoints,foreachtransactionyoumustselectanaccountunderthecolumnlabelled'Account',as
indicatedundertheadditionalinstructionsabove.SincealltransactionsinthisjournalaffecttheCashatBankaccount,youare
askedtoenterthenameoftheappropriateaccountdebitedinthesetransactionsintotheAccountcolumnsothatthetypeof
transactioncanbedeterminedbythenameoftheaccountenteredintothiscolumn.
ThetwoGSTcolumnsinthisjournalrefertothesameGSTaccount(beingtheaccountthatisusedtorecordtheGSTrelatedto
applicablecashpayments).

Date

Account

Cheque
No.

Post
Ref.

Debit
Accounts
Payable

GST

Inventory

Credit
Wages
Other
Expense Accounts

Cashat
Bank

GST

Discount
Received

Jun

APCBookedInn

838

2104

7700

7546

14

140

Jun

APCStompson

839

2103

14300

14157

13

130

Jun

WagesPayable

713

220

3266

1000

4266

Jun
Jun
Jun

Feedback

CASHPAYMENTSJOURNAL
Cheque

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Post

Debit

Credit

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Transactionsweek1

Date

Account

No.

Ref.

Accounts
Payable

GST

Inventory

Wages
Other
Expense Accounts

Cashat
Bank

Discount
Received

GST

Jun 1 APCBookedInn

838

2104

7,700

7,546

14

140

Jun 2 APCStompson

839

2102

14,300

14,157

13

130

Jun 3 Inventory

840

650

6,500

7,150

Jun 4 WagesPayable

841

220

2,266

2,000

4,266

(Q=305.generalJournalWeek1)

GENERALJOURNAL
Date

Post
Ref.

AccountandExplanation

Debit

Credit

Jun

Jun

Jun

Feedback
Therearenorelevantentriesinthegeneraljournalforthisweek.

(Q=3101103.AcctsRec3_week1)

SUBSIDIARYLEDGERS
Account:ARCPaigeTurners
AccountNo.1103

Date
May

Description

Ref.

31 Balance

Jun

Debit

CreditSale

SJ

Credit

Balance

11913

44,111DR
56024 DR

Jun

Jun

Feedback

Account:ARCPaigeTurners
AccountNo.1103

Date
May
Jun

Description
31 Balance
4 Creditsale

Account:APCPeachson
AccountNo.2101
http://www.perdisco.com/elms/qsam/html/qsam.aspx

Ref.

Debit

Credit

Balance

44,111DR

SJ

11,913

56,024DR

(Q=3102101.AcctsPay1_week1)

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Transactionsweek1

Date
May

Description

Ref.

31 Balance

Jun

Debit

CreditPurchase

PJ

Credit

Balance

5434

6,791CR
12225 CR

Jun

Jun

Feedback

Account:APCPeachson
AccountNo.2101

Date

Description

May

Ref.

1 Creditpurchase

Credit

6,791CR

PJ

5,434

12,225CR

(Q=3102102.AcctsPay2_week1)

Account:APCStompson
AccountNo.2102

Date
May

Description

Ref.

31 Balance

Jun

Debit

Repayment

Balance

31 Balance

Jun

Debit

CPJ

Credit

Balance

14300

14,300CR
0

Jun

Jun

Feedback

Account:APCStompson
AccountNo.2102

Date

Description

May

Ref.

2 Repayment

Credit

14,300CR

CPJ

14,300

(Q=3102103.AcctsPay3_week1)

Account:APCQuickdrawPeak
AccountNo.2103

Date
May

Description

Ref.

31 Balance

Jun

Debit

CreditPurchase

Balance

31 Balance

Jun

Debit

PJ

Credit

Balance

5577

47,879CR
53456 CR

Jun

Jun

Feedback

Account:APCQuickdrawPeak
AccountNo.2103

Date

Description

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Ref.

Debit

Credit

Balance

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May

31 Balance

Jun

3 Creditpurchase

47,879CR

PJ

5,577

53,456CR

(Q=3102104.AcctsPay4_week1)

Account:APCBookedInn
AccountNo.2104

Date
May

Description

Ref.

31 Balance

Jun

Debit

Repayment

CPJ

Credit

Balance

7700

7,700CR
0

Jun

Jun

Feedback

Account:APCBookedInn
AccountNo.2104

Date
May

Description

Ref.

1 Repayment

Credit

Balance

7,700CR

CPJ

7,700

31 Balance

Jun

Debit

(Q=320100.CashAtBank_week1)

GENERALLEDGER
Account:CashatBank
AccountNo.100

Date
May

Description

Ref.

31 Balance

Debit

Credit

Balance

67,347DR

Jun

Jun

Jun

Feedback
TherearenorelevantentriesintheCashatBankledgerforthisweek.

(Q=320110.AcctsRecControl_week1)

Account:ARCAccountsReceivableControl
AccountNo.110

Date
May

Description
31 Balance

Ref.

Debit

Credit

Balance

67,767DR

Jun

Jun

Jun

Feedback

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TherearenorelevantentriesintheAccountsReceivableControlledgerforthisweek.

(Q=320120.Inventory_week1)

Account:Inventory
AccountNo.120

Date
May

Description

Ref.

31 Balance

Debit

Credit

Balance

126,280DR

Jun

Jun

Jun

Feedback
TherearenorelevantentriesintheInventoryledgerforthisweek.

(Q=320135.TaxPaid_week1)

Account:GSTOutlays
AccountNo.135

Date
May

Description

Ref.

31 Balance

Debit

Credit

Balance

10,884DR

Jun

Jun

Jun

Feedback
TherearenorelevantentriesintheGSTOutlaysledgerforthisweek.

(Q=320210.AcctsPayControl_week1)

Account:APCAccountsPayableControl
AccountNo.210

Date
May

Description

Ref.

31 Balance

Debit

Credit

Balance

83,170CR

Jun

Jun

Jun

Feedback
TherearenorelevantentriesintheAccountsPayableControlledgerforthisweek.

(Q=320220.WagesPayable_week1)

Account:WagesPayable
AccountNo.220

Date
May
Jun

Description

Ref.

31 Balance
4

PaidStaffWages

http://www.perdisco.com/elms/qsam/html/qsam.aspx

Debit

CPJ

Credit

Balance

2000

2,000CR
0
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Jun

Jun

Feedback

Account:WagesPayable
AccountNo.220

Date
May

Description

Ref.

4 Paidstaffwages

Credit

2,000CR

CPJ

2,000

(Q=320240.TaxCollected_week1)

Account:GSTCollections
AccountNo.240

Date
May

Description

Balance

31 Balance

Jun

Debit

Ref.

31 Balance

Debit

Credit

Balance

14,727CR

Jun

Jun

Jun

Feedback
TherearenorelevantentriesintheGSTCollectionsledgerforthisweek.

(Q=320400.SalesRevenue_week1)

Account:SalesRevenue
AccountNo.400

Date
May

Description

Ref.

31 Balance

Debit

Credit

Balance

Jun

Jun

Jun

Feedback
TherearenorelevantentriesintheSalesRevenueledgerforthisweek.

(Q=320402.DiscountRecd_week1)

Account:DiscountReceived
AccountNo.402

Date
May

Description
31 Balance

Ref.

Debit

Credit

Balance

Jun

Jun

Jun

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Feedback
TherearenorelevantentriesintheDiscountReceivedledgerforthisweek.

(Q=320500.CostOfSales_week1)

Account:CostofSales
AccountNo.500

Date
May

Description

Ref.

31 Balance

Debit

Credit

Balance

Jun

Jun

Jun

Feedback
TherearenorelevantentriesintheCostofSalesledgerforthisweek.

(Q=320516.WagesExpense_week1)

Account:WagesExpense
AccountNo.516

Date
May

Description

Ref.

31 Balance

Debit

Credit

Balance

Jun

Jun

Jun

Feedback
TherearenorelevantentriesintheWagesExpenseledgerforthisweek.

(Q=320573.DiscountAllowed_week1)

Account:DiscountAllowed
AccountNo.573

Date
May

Description
31 Balance

Ref.

Debit

Credit

Balance

Jun

Jun

Jun

Feedback
TherearenorelevantentriesintheDiscountAllowedledgerforthisweek.

(Q=330.Inventory2_week1)

INVENTORYCARDS
BoxesOfCopiesOfBarryPlotterAndTheGoodsThatExpire

Purchases
http://www.perdisco.com/elms/qsam/html/qsam.aspx

CostofSales

Balance

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Transactionsweek1

Date

Units UnitCost TotalCost Units UnitCost TotalCost Units UnitCost TotalCost

($)
($)
($)
($)
($)
($)

May

31

46

230

10580

110

250

27500

Jun

26

275

7150

46

230

10580

136

262.5

34650

Jun

46

605

27830

136

262.5

6820

Jun

Jun

Feedback

BoxesOfCopiesOfBarryPlotterAndTheGoodsThatExpire

Purchases
Date

CostofSales

Balance

Units UnitCost TotalCost Units UnitCost TotalCost Units UnitCost TotalCost

($)
($)
($)
($)
($)
($)

May

31

46

230

10580

110

250

27500

Jun

26

250

6500

46

230

10580

136

250

34000

Jun

46

230

10580

136

250

34000

(Q=330.Inventory3_week1)

BoxesOfCopiesOfBarryPlotterAndTheHalfPaidDebt

Purchases
Date

CostofSales

Balance

Units UnitCost TotalCost Units UnitCost TotalCost Units UnitCost TotalCost

($)
($)
($)
($)
($)
($)

May

31

126

300

37800

Jun

13

275

3575

126

300

37800

13

275

3575

Jun

19

275

4883

107

300

32917

13

275

3575

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Jun

Jun

Feedback

BoxesOfCopiesOfBarryPlotterAndTheHalfPaidDebt

Purchases
Date

CostofSales

Balance

Units UnitCost TotalCost Units UnitCost TotalCost Units UnitCost TotalCost

($)
($)
($)
($)
($)
($)

May

31

126

300

37800

Jun

13

390

5070

126

300

37800

13

390

5070

Jun

19

300

5700

107

300

32100

13

390

5070

(Q=330.Inventory5_week1)

BoxesOfCopiesOfBarryPlotterAndTheProfitsOfRevaluedLand

Purchases
Date

CostofSales

Balance

Units UnitCost TotalCost Units UnitCost TotalCost Units UnitCost TotalCost

($)
($)
($)
($)
($)
($)

May

31

92

290

26680

Jun

13

418

5434

92

290

26680

13

418

5434

Jun

Jun

Jun

Feedback

BoxesOfCopiesOfBarryPlotterAndTheProfitsOfRevaluedLand
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Purchases
Date

CostofSales

Balance

Units UnitCost TotalCost Units UnitCost TotalCost Units UnitCost TotalCost

($)
($)
($)
($)
($)
($)

May

31

92

290

26680

Jun

13

380

4940

92

290

26680

13

380

4940

ManualAccountingPracticeSet
Cover2Cover,AustralasianEdition3(VTA3q)
20092014Perdisco/latin/.v.,learnthoroughly
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