Name

General Journal
GENERAL JOURNAL
Date

Account Titles and Explanation

P. R.

Debit

Credit

Name
Part 1
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER

Part 2
GENERAL LEDGER

Name
General Ledger
GENERAL LEDGER
Cash
P.R.

Date

Explanation

DEBIT

ACCOUNT NO. ____

CREDIT
BALANCE

Date

Accounts Receivable
Explanation
P.R.
DEBIT

ACCOUNT NO. ____

CREDIT
BALANCE

Date

Explanation

DEBIT

ACCOUNT NO. ____

CREDIT
BALANCE

Date

Long-Term Notes Payable

Explanation
P.R.
DEBIT

ACCOUNT NO. ____

CREDIT
BALANCE

Date

Date

Explanation

Explanation

Inventory
P.R.

Sales
P.R.

DEBIT

ACCOUNT NO. ____

CREDIT
BALANCE

Sales Discounts
P.R.
DEBIT

ACCOUNT NO. ____

CREDIT
BALANCE

Name
Trial Balance

Trial Balance
Debit

Totals

Schedule of Accounts Receivable

Analysis:

Credit

Name
Worksheet
Company Name
Work Sheet
For Month Ended Date, Year

Account Titles

Unadjusted
Trial Balance
Dr.
Dr.

Adjusted
Trial Balance
Dr.
Dr.

Adjustments
Dr.
Dr.

Balance Sheet &

Statement of
Owner's Equity
Dr.
Dr.

Income Statement
Dr.
Dr.

Name
Income Statement
Company Name
Income Statement
For Month Ended Date, Year

Name
Balance Sheet
Company Name
Statement of Changes in Owner's Equity
For Month Ended Date, Year

Company Name
Balance Sheet
Date, Year

Name
Post Closing Trial Balance
Company Name
Post-Closing Trial Balance
Date, Year
Debit

Totals
Company Name
Schedule of Accounts Receivable
Date, Year

Company Name
Schedule of Accounts Payable
Date, Year

Credit

Name ______________________________________

JOB COST SHEET

Customer's Name __________Company
Direct Materials
Requisition
Date
Number

Amount

Total

Job No.

Direct Labor
Overhead Costs Applied
Time
Ticket
Date Number
Amount
Date
Rate
Amount

Total

SUMMARY OF COSTS
Dir. Materials..
Dir. Labor
Overhead
Total Cost of
the Job

JOB COST SHEET

Customer's Name __________Company
Direct Materials
Requisition
Date
Number

Total

Amount

Job No.

Direct Labor
Overhead Costs Applied
Time
Ticket
Date Number
Amount
Date
Rate
Amount

Total

SUMMARY OF COSTS
Dir. Materials..
Dir. Labor
Overhead
Total Cost of
the Job.

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16

Name ______________________________________

Date

Purchases
Units @

Cost per Unit =

Cost of Goods Sold

Total

Units @ Cost per Unit =

Total

Inventory Balance
Units @

Cost per Unit =

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Total

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Name _________________________________

______________________
Process Cost Summary
For Month Ended _____________
COSTS CHARGED TO DEPARTMENT

EQUIVALENT UNIT PROCESSING COSTS

Units of
Product

Equivalent Units
Direct
Labor &
Materials
Overhead

Continued on next page

The McGraw-Hill Companies, Inc., 2005

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Name ___________________________________

ASSIGNMENT OF COSTS TO OUTPUT OF DEPARTMENT

Equivalent
Units

The McGraw-Hill Companies, Inc., 2005

20

Cost
per Unit

Total
Cost

Name ______________________________________

Double-Declining-Balance Depreciation:
Beginning-Year
Depreciation
Period
Book Value
Rate per Period

Annual
Depreciation

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Year-End
Book Value