Beruflich Dokumente
Kultur Dokumente
5HYHUVLQJHQWULHV
ManualAccountingPracticeSet
IntermawebComputer,AustralasianEdition3
Feedback:Reversingentries
Thisisyourlastfeedbackpageinthispracticeset.
Afteryouhavereviewedthisfeedbackpage,toensurethatyourfinalscoreisrecordedcompletethispracticeset
byclickingfinish.Youwillthenseeyourfinalscore.
Yourprogress
Yourgrading
<RXUJUDGLQJRXWFRPHVWLOOLQSURJUHVV
$ZDUGHG 7RWDO
3RLQWVSULRUWRWKLVSDJH
3RLQWVRQWKLVSDJH
3RLQWVDIWHUWKLVSDJH
7RWDO
&RPSOHWHG
ClicktheFinishbuttonbelowtoensureyourfinalscore
isrecorded.
TodayisthefirstdayofJuly.Tosimplifytherecordingoftransactionsinthenewaccountingperiod,youarerequiredto
journaliseappropriatereversingentriesintothegeneraljournalandpostthesetothegeneralledger.
Instructionsforreversingentries
1) UsingtheadjustingentriesinformationandthepostclosingtrialbalanceforthemonthofJune,recordinthe
generaljournalanyentriesthatarerequiredtoreversethefollowingadjustingentriesfromthatmonth:
Electricityexpenseincurredbutnotpaid
Waterexpenseincurredbutnotpaid
Wagesowedtotheemployeesbuthavenotyetbeenpaidincash
Interestexpenseincurredbutnotpaidtothelender
Interestearnedbutnotreceivedincash
Notethatallledgeraccountspresentedonthispagehavenormalopeningbalances.
2) Postthereversingentriesfromthegeneraljournaltotherelevantgeneralledgeraccounts.
BackOnTrackfunctionality
Pleasenotethatanyanswersfrompreviouspagescarriedthroughontothispage(eitheronthepageorina
popupinformationpage)havebeenreset,ifnecessary,tothecorrectanswers.Yourparticularanswersfrom
previouspagesarenolongershown.
Remember:
Enterallanswerstothenearestwholedollar.
Youarealsorequiredtoapplythejournalsandledgersinstructionsprovidedinpreviousweeks.
KWWSZZZSHUGLVFRFRPHOPVTVDPKWPOTVDPDVS[
5HYHUVLQJHQWULHV
BeforepressingtheSubmitanswersbutton,werecommendthatyouclicktheShowAlltabandcheckthatallrelevant
accountingrecordshavebeencompleted.
SubsidiaryLedgers GeneralLedger
(Q=981.generalJournal)
GeneralJournal
'DWH
-XO
,QWHUHVW5HYHQXH
-XO
,QWHUHVW5HFHLYDEOH
3RVW
5HI
$FFRXQWDQG([SODQDWLRQ
VHOHFW
:DJHV3D\DEOH
-XO
:DJHV([SHQVH
VHOHFW
(OHFWULFLW\3D\DEOH
-XO
(OHFWULFLW\([SHQVH
VHOHFW
-XO
:DWHU3D\DEOH
-XO
:DWHU([SHQVH
VHOHFW
-XO
,QWHUHVW3D\DEOH
-XO
,QWHUHVW([SHQVH
VHOHFW
-XO
-XO
-XO
VHOHFW
-XO
-XO
&UHGLW
-XO
'HELW
VHOHFW
Feedback
GENERALJOURNAL
'DWH
$FFRXQWDQG([SODQDWLRQ
3RVW
'HELW &UHGLW
5HI
-XO (OHFWULFLW\3D\DEOH
-XO (OHFWULFLW\([SHQVH
UHYHUVLQJHQWU\
KWWSZZZSHUGLVFRFRPHOPVTVDPKWPOTVDPDVS[
5HYHUVLQJHQWULHV
-XO :DWHU3D\DEOH
-XO :DWHU([SHQVH
UHYHUVLQJHQWU\
-XO :DJHV3D\DEOH
-XO :DJHV([SHQVH
UHYHUVLQJHQWU\
-XO ,QWHUHVW3D\DEOH
-XO ,QWHUHVW([SHQVH
UHYHUVLQJHQWU\
-XO ,QWHUHVW5HYHQXH
-XO ,QWHUHVW5HFHLYDEOH
UHYHUVLQJHQWU\
(Q=982110.acctsRecControl)
GENERALLEDGER
Account:ARCAccountsReceivableControl
AccountNo.110
'DWH
-XQ
'HVFULSWLRQ
5HI
%DODQFH
'HELW
&UHGLW
%DODQFH
-XO
-XO
Feedback
TherearenorelevantentriesintheAccountsReceivableControlledgerforthisquestion.
(Q=982112.interestReceivable)
Account:InterestReceivable
AccountNo.112
'DWH
-XQ
'HVFULSWLRQ
5HI
%DODQFH
-XO
5HYHUVLQJHQWU\
-XO
'HELW
*
&UHGLW
%DODQFH
Feedback
Account:InterestReceivable
AccountNo.112
KWWSZZZSHUGLVFRFRPHOPVTVDPKWPOTVDPDVS[
5HYHUVLQJHQWULHV
'DWH
-XQ
'HVFULSWLRQ
5HI
5HYHUVLQJHQWU\
&UHGLW
-XQ
*-
(Q=982140.prepaidRent)
Account:PrepaidRent
AccountNo.140
'DWH
%DODQFH
%DODQFH
-XO
'HELW
'HVFULSWLRQ
5HI
%DODQFH
'HELW
&UHGLW
%DODQFH
-XO
-XO
Feedback
TherearenorelevantentriesinthePrepaidRentledgerforthisquestion.
(Q=982141.prepaidAdvertising)
Account:PrepaidAdvertising
AccountNo.141
'DWH
-XQ
'HVFULSWLRQ
5HI
%DODQFH
'HELW
&UHGLW
%DODQFH
-XO
-XO
Feedback
TherearenorelevantentriesinthePrepaidAdvertisingledgerforthisquestion.
(Q=982142.prepaidInsurance)
Account:PrepaidInsurance
AccountNo.142
'DWH
-XQ
'HVFULSWLRQ
5HI
%DODQFH
'HELW
&UHGLW
%DODQFH
-XO
-XO
Feedback
TherearenorelevantentriesinthePrepaidInsuranceledgerforthisquestion.
Account:APCAccountsPayableControl
AccountNo.210
KWWSZZZSHUGLVFRFRPHOPVTVDPKWPOTVDPDVS[
(Q=982210.acctsPayControl)
5HYHUVLQJHQWULHV
'DWH
-XQ
'HVFULSWLRQ
5HI
%DODQFH
'HELW
&UHGLW
%DODQFH
-XO
-XO
Feedback
TherearenorelevantentriesintheAccountsPayableControlledgerforthisquestion.
(Q=982220.wagesPayable)
Account:WagesPayable
AccountNo.220
'DWH
-XQ
'HVFULSWLRQ
5HI
%DODQFH
-XO
'HELW
5HYHUVLQJHQWU\
-XO
*-
&UHGLW
%DODQFH
Feedback
Account:WagesPayable
AccountNo.220
'DWH
'HVFULSWLRQ
-XQ
5HI
5HYHUVLQJHQWU\
&UHGLW
*-
(Q=982221.electricityPayable)
Account:ElectricityPayable
AccountNo.221
'DWH
-XQ
'HVFULSWLRQ
5HI
%DODQFH
-XO
'HELW
5HYHUVLQJHQWU\
-XO
%DODQFH
%DODQFH
-XO
'HELW
*-
&UHGLW
%DODQFH
Feedback
Account:ElectricityPayable
AccountNo.221
'DWH
-XQ
-XO
'HVFULSWLRQ
%DODQFH
5HYHUVLQJHQWU\
5HI
'HELW
&UHGLW
%DODQFH
*-
(Q=982222.waterPayable)
KWWSZZZSHUGLVFRFRPHOPVTVDPKWPOTVDPDVS[
5HYHUVLQJHQWULHV
Account:WaterPayable
AccountNo.222
'DWH
-XQ
'HVFULSWLRQ
5HI
%DODQFH
-XO
'HELW
5HYHUVLQJHQWU\
-XO
*-
&UHGLW
%DODQFH
Feedback
Account:WaterPayable
AccountNo.222
'DWH
'HVFULSWLRQ
-XQ
5HI
5HYHUVLQJHQWU\
&5
*-
(Q=982225.interestPayable)
Account:InterestPayable
AccountNo.225
'DWH
-XQ
'HVFULSWLRQ
5HI
%DODQFH
-XO
'HELW
5HYHUVLQJHQWU\
-XO
%DODQFH
%DODQFH
-XO
'5
*-
&UHGLW
%DODQFH
Feedback
Account:InterestPayable
AccountNo.225
'DWH
'HVFULSWLRQ
-XQ
5HI
5HYHUVLQJHQWU\
&UHGLW
*-
(Q=982403.interestRevenue)
Account:InterestRevenue
AccountNo.403
'DWH
-XQ
'HVFULSWLRQ
5HI
%DODQFH
-XO
5HYHUVLQJHQWU\
-XO
%DODQFH
%DODQFH
-XO
'HELW
'HELW
*
&UHGLW
%DODQFH
'5
Feedback
Account:InterestRevenue
KWWSZZZSHUGLVFRFRPHOPVTVDPKWPOTVDPDVS[
5HYHUVLQJHQWULHV
AccountNo.403
'DWH
'HVFULSWLRQ
-XQ
5HI
5HYHUVLQJHQWU\
&UHGLW
*-
'5
(Q=982511.advertisingExpense)
Account:AdvertisingExpense
AccountNo.511
'DWH
-XQ
%DODQFH
%DODQFH
-XO
'HELW
'HVFULSWLRQ
5HI
%DODQFH
'HELW
&UHGLW
%DODQFH
-XO
-XO
Feedback
TherearenorelevantentriesintheAdvertisingExpenseledgerforthisquestion.
(Q=982516.wagesExpense)
Account:WagesExpense
AccountNo.516
'DWH
-XQ
'HVFULSWLRQ
5HI
%DODQFH
-XO
'HELW
5HYHUVLQJHQWU\
-XO
*-
&UHGLW
%DODQFH
&5
Feedback
Account:WagesExpense
AccountNo.516
'DWH
-XQ
-XO
'HVFULSWLRQ
5HI
&UHGLW
*-
&5
(Q=982540.rentExpense)
Account:RentExpense
AccountNo.540
'DWH
-XQ
'HVFULSWLRQ
5HI
%DODQFH
'HELW
&UHGLW
%DODQFH
-XO
-XO
KWWSZZZSHUGLVFRFRPHOPVTVDPKWPOTVDPDVS[
%DODQFH
%DODQFH
5HYHUVLQJHQWU\
'HELW
5HYHUVLQJHQWULHV
Feedback
TherearenorelevantentriesintheRentExpenseledgerforthisquestion.
(Q=982541.electricityExpense)
Account:ElectricityExpense
AccountNo.541
'DWH
-XQ
'HVFULSWLRQ
5HI
%DODQFH
-XO
'HELW
5HYHUVLQJHQWU\
-XO
*-
&UHGLW
%DODQFH
&5
Feedback
Account:ElectricityExpense
AccountNo.541
'DWH
'HVFULSWLRQ
-XQ
5HI
5HYHUVLQJHQWU\
&UHGLW
*-
&5
(Q=982542.waterExpense)
Account:WaterExpense
AccountNo.542
'DWH
-XQ
'HVFULSWLRQ
5HI
%DODQFH
-XO
%DODQFH
%DODQFH
-XO
'HELW
'HELW
5HYHUVLQJHQWU\
-XO
*-
&UHGLW
%DODQFH
&5
Feedback
Account:WaterExpense
AccountNo.542
'DWH
-XQ
-XO
'HVFULSWLRQ
5HI
&UHGLW
*-
&5
(Q=982543.insuranceExpense)
Account:InsuranceExpense
AccountNo.543
'DWH
-XQ
'HVFULSWLRQ
5HI
%DODQFH
'HELW
&UHGLW
%DODQFH
-XO
-XO
KWWSZZZSHUGLVFRFRPHOPVTVDPKWPOTVDPDVS[
%DODQFH
%DODQFH
5HYHUVLQJHQWU\
'HELW
5HYHUVLQJHQWULHV
Feedback
TherearenorelevantentriesintheInsuranceExpenseledgerforthisquestion.
(Q=982571.interestExpense)
Account:InterestExpense
AccountNo.571
'DWH
-XQ
'HVFULSWLRQ
5HI
%DODQFH
-XO
'HELW
5HYHUVLQJHQWU\
-XO
*-
&UHGLW
%DODQFH
&5
Feedback
Account:InterestExpense
AccountNo.571
'DWH
-XQ
-XO
'HVFULSWLRQ
5HI
%DODQFH
5HYHUVLQJHQWU\
'HELW
&UHGLW
%DODQFH
*-
&5
ManualAccountingPracticeSet
IntermawebComputer,AustralasianEdition3(VCA3q)
20092014Perdisco/latin/.v.,learnthoroughly
http://www.perdisco.com
TermsOfUse| PrivacyPolicy|Thursday,September24,2015,16:39
KWWSZZZSHUGLVFRFRPHOPVTVDPKWPOTVDPDVS[