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03/10/2016

Endofmonthposting

ManualAccountingPracticeSet
ExtremelyBoard,AustralasianEdition3

Feedback:Endofmonthposting
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Now thatyouhavecompletedtheJunebankreconciliationprocess,youarereadytoperformtheendofmonthpostingprocedure.
Thepurposeofthisendofmonthpostingistotransferthetotalsfromthespecialjournalstotheappropriategeneralledger
accountssothatthebalancesinthoseledgeraccountsreflectallofthetransactionsthatoccurredthroughouttheperiod.
Instructionsforendofmonthposting
1) Totaltheremainingcolumnsinthespecialjournals.RecordtheamountintheTotalrow ofeachjournal.
2) Postthetotalsoftheremainingcolumnsinthespecialjournalstotheircorrespondingledgeraccount.Toconfirmthatthe
postinghasbeenperformed,apostingreferenceisrecordedinthelastrow ofthespecialjournals.Ifthetotalofacolumnis
notrequiredtobeposted,youneedtorecordanXinthepostreferencefieldforthatcolumn.
3) RecordthefinalunadjustedbalanceofeachledgeraccountintheUnadjustedBalancerow ofeachledger,evenforledgers
w ithabalanceofzero.Althougheachledgeralreadyhasarunningbalance,theUnadjustedBalancerow muststillbefilledout
inordertoreceivefullpoints.
BackO nTrackfunctionality
Pleasenotethatanyansw ersfrompreviouspagescarriedthroughontothispage(eitheronthepageorinapopup
informationpage)havebeenreset,ifnecessary,tothecorrectansw ers.Yourparticularansw ersfrompreviouspagesare
nolongershow n.
Remember:
Enterallansw erstothenearestwholedollar.
Youarealsorequiredtoapplythejournalsandledgersinstructionsprovidedinpreviousw eeks.
BeforepressingtheSubmitansw ersbutton,w erecommendthatyouclicktheShowAlltabandcheckthatallrelevantaccounting
recordshavebeencompleted.
Ifyouw anttoprintthispage,pleasereadandfollow thespecialprintinginformationtoensureyoucanprintthespecialjournals
infull.

ShowAll Spec ialJournals

GeneralJournal SubsidiaryLedgers GeneralLedger


(Q=811.salesJournalEndMonth)

SALESJOURNAL
https://www.perdisco.com/elms/qsam/html/qsam.aspx

1/9

03/10/2016

Endofmonthposting

Date

Invoice
No.

Account

Post
Ref.

Amount

Jun

4 ARCBalls'nAll

201

1103

576

Jun

12 ARCGreatSports

202

1106

1,260

Jun

16 ARCCroquetandCricket

203

1105

1,365

Jun

23 ARCGreatSports

204

1106

1,000

Jun
Jun
Jun
Jun
Total
PostReference

110 ) /(

4201

400 )

Feedback

SALESJOURNAL
Date

Account

Invoice
No.

Post
Ref.

Amount

201 1103

576

Jun 12 ARCGreatSports

202 1106

1,260

Jun 16 ARCCroquetandCricket

203 1105

1,365

Jun 23 ARCGreatSports

204 1106

1,000

Jun

4 ARCBalls'nAll

Total

4,201
(110)/(400)

PostReference

(Q=812.purchasesJournalEndMonth)

PURCHASESJOURNAL
Date

Account

Jun

1 APCGoodSports

Jun

6 APCSportBorders

Jun

Post
Ref.

Terms

29 APCHike

Jun

Jun

Jun

Jun

Amount

net30

2103

1,520

2/10,n/30

2101

1,270

2/10,n/30

2104

980

Total
PostReference

210 ) /(

3770

500 )

Feedback

PURCHASESJOURNAL
Date

Account

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

Terms

Post
Ref.

Amount

2/9

03/10/2016

Endofmonthposting

Jun

1 APCGoodSports

Jun

6 APCSportBorders

Jun 29 APCHike

net30 2103

1,520

2/10,n/30 2101

1,270

2/10,n/30 2104

980

Total

3,770
(210)/(500)

PostReference

(Q=813.cashReceiptsJournalEndMonth)

CASHRECEIPTSJOURNAL

Date

Account

Jun

1 BankLoanPayable

Jun

4 SalesRevenue

Jun

11 ARCJumpAround

Jun

11 SalesRevenue

Jun

18 ARCGreatSports

Jun

18 SalesRevenue

Jun

19 ARCBalls'nAll

Jun

25 SalesRevenue

Jun

29 ARCTheLockerRoom

Jun

30 SalesRevenue

Jun

30 ARCGreatSports

Jun

30 InterestRevenue

Debit

Post
Ref.

Ca sha t
Ba nk

Credit

Discount
Allowed

Accounts
Receiva ble

Sa lesRevenue

Other
Accounts

250

45,000

45,000

5,840

5,840

1101

1,169

62

1,231

11,015

11,015

1106

1,000

1,000

9,261

9,261

1103

1,951

1,951

11,318

11,318

1104

3,894

3,894

7,976

7,976

1106

1,000

1,000

403

249

249

Jun
Jun
Jun
Jun
Jun
Jun
Total

97,673

PostReference

62

(100) (

573 )

45410
(

400 )

7076
(

110 )

45249

X)

Feedback

CASHRECEIPTSJOURNAL
Date

Account

Jun

1 BankLoanPayable

Jun

4 SalesRevenue

Jun 11 ARCJumpAround
Jun 11 SalesRevenue
Jun 18 ARCGreatSports
Jun 18 SalesRevenue
Jun 19 ARCBalls'nAll
Jun 25 SalesRevenue
https://www.perdisco.com/elms/qsam/html/qsam.aspx

Credit

Sa les
Accounts
Other
Revenue Receiva ble Accounts

Debit

Post
Ref.

Ca sha t
Ba nk

Discount
Allowed

250

45,000

45,000

5,840

5,840

1101

1,169

62

1,231

11,015

11,015

1106

1,000

1,000

9,261

9,261

1103

1,951

1,951

11,318

11,318

3/9

03/10/2016

Endofmonthposting

Jun 29 ARCTheLockerRoom
Jun 30 SalesRevenue
Jun 30 ARCGreatSports
Jun 30 InterestRevenue

1104

3,894

3,894

7,976

7,976

1106

1,000

1,000

403

249

249

97,673

62

45,410

7,076

45,249

(100)

(573)

(400)

(110)

(X)

Total
Postreference

(Q=814.cashPaym entsJournalEndMonth)

CASHPAYMENTSJOURNAL

Date

Account

Cheque
No.

Debit

Post
Ref.

Accounts
Pa ya ble

Credit

Purcha ses

Ca sha t
Ba nk

OtherAccounts

Discount
Received

Jun

3 Purchases

603

684

684

Jun

4 APCExtremeSportsSupplies

604

2102

2,303

2,280

23

Jun

6 APCHike

605

2104

3,764

3,689

75

Jun

11 APCJ.J.Spud

606

2105

3,847

3,847

Jun

15 WagesExpense

607

516

5,857

5,857

Jun

24 APCGoodSports

608

2103

4,648

4,648

Jun

27 APCSportBorders

609

2101

3,747

3,747

Jun

29 WagesExpense

610

516

5,986

5,986

Jun

30 SalaryExpense

611

545

6,100

6,100

Jun

30 BankCharges

572

Jun
Jun
Jun
Jun
Jun
Jun
Total

18309

PostReference

210 )

684
(

500 )

17949
(

36,844

X)

(100) (

98

402 )

Feedback

CASHPAYMENTSJOURNAL
Date

Account

Cheque
No.

Debit

Post
Ref.

Credit

Accounts
Other
Purcha ses
Pa ya ble
Accounts

Ca sha t
Ba nk

Discount
Received

Jun

3 Purchases

603

684

684

Jun

4 APCExtremeSportsSupplies

604

2102

2,303

2,280

23

Jun

6 APCHike

605

2104

3,764

3,689

75

Jun 11 APCJ.J.Spud

606

2105

3,847

3,847

Jun 15 WagesExpense

607

516

5,857

5,857

Jun 24 APCGoodSports

608

2103

4,648

4,648

Jun 27 APCSportBorders

609

2101

3,747

3,747

Jun 29 WagesExpense

610

516

5,986

5,986

Jun 30 SalaryExpense

611

545

6,100

6,100

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

4/9

03/10/2016

Endofmonthposting

Jun 30 BankCharges

572

Total

18,309

684

17,949

36,844

98

(210)

(500)

(X)

(100)

(402)

Postreference

(Q=815100.CashAtBank_endMonth)

GENERALLEDGER
Ac c ount:CashatBank
Ac c ountNo.100

Date
May

Description

Ref.

31 Balance

Debit

Credit

Balance

29,280DR

Jun

30 Totalfromcashreceiptsjournal

CRJ

97,673

126,953DR

Jun

30 Totalfromcashpaymentsjournal

CPJ

36,844

90,109DR

Jun

30

Jun

30

Jun

30

Jun

30 UnadjustedBalance

90109 DR

Feedback

Ac c ount:CashatBank
Ac c ountNo.100

Date

Description

May

Ref.

Debit

31 Balance

Credit

Balance

29,280DR

Jun

30 Totalfromcashreceiptsjournal

CRJ

97,673

126,953DR

Jun

30 Totalfromcashpaymentsjournal

CPJ

36,844

90,109DR

Jun

30 UnadjustedBalance

90,109DR

(Q=8151100.ARControl_endMonth)

Ac c ount:ARCAc c ountsRec eivableControl


Ac c ountNo.110

Date
May

Description

Ref.

31 Balance

Debit

Credit

Balance

9,978DR

GJ

1,234

8,744DR

4201

12945 DR

7076

5869 DR

Jun

11 SalesreturnfromBalls'nAll

Jun

30 totalfromsalesjournal

SJ

Jun

30 totalfromCRJ

CRJ

Jun

30

Jun

30

Jun

30 UnadjustedBalance

5869 DR

Feedback

Ac c ount:ARCAc c ountsRec eivableControl


Ac c ountNo.110

Date
May
Jun

Description
31 Balance
11 SalesreturnfromBalls'nAll

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

Ref.

Debit

Credit

Balance

9,978DR

GJ

1,234

8,744DR
5/9

03/10/2016

Endofmonthposting

Jun

30 Totalfromsalesjournal

Jun

30 Totalfromcashreceiptsjournal

Jun

30 UnadjustedBalance

SJ

4,201

12,945DR

CRJ

7,076

5,869DR
5,869DR

(Q=8152100.APControl_endMonth)

Ac c ount:APCAc c ountsPayableControl
Ac c ountNo.210

Date
May

Description

Ref.

Debit

Credit

Balance

17,142CR

GJ

1,623

15,519CR

3770

19289 CR

18309

980 CR

31 Balance

Jun

15 PurchasereturntoGoodSports

Jun

30 totalfrompurchasejournal

PJ

Jun

30 totalfromCPJ

CPJ

Jun

30

Jun

30

Jun

30 UnadjustedBalance

980 CR

Feedback

Ac c ount:APCAc c ountsPayableControl
Ac c ountNo.210

Date
May

Description

Ref.

31 Balance

Debit

Credit

Balance

17,142CR

Jun

15 PurchasereturntoGoodSports

GJ

1,623

15,519CR

Jun

30 Totalfrompurchasesjournal

PJ

3,770

19,289CR

Jun

30 Totalfromcashpaymentsjournal

CPJ

18,309

980CR

Jun

30 UnadjustedBalance

980CR

(Q=815400.SalesRevenue_endMonth)

Ac c ount:SalesRevenue
Ac c ountNo.400

Date
May

Description

Ref.

31 Balance

Debit

Credit

Balance

Jun

30 totalfromsalesjournal

SJ

4201

4201 CR

Jun

30 totalfromCRJ

CRJ

45410

49611 CR

Jun

30

Jun

30 UnadjustedBalance

49611 CR

Feedback

Ac c ount:SalesRevenue
Ac c ountNo.400

Date

Description

May

31 Balance

Jun

30 Totalfromsalesjournal

Jun

30 Totalfromcashreceiptsjournal

Jun

30 UnadjustedBalance

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

Ref.

Debit

Credit

Balance

SJ

4,201

4,201CR

CRJ

45,410

49,611CR
49,611CR

6/9

03/10/2016

Endofmonthposting
(Q=815401.SalesReturns_endMonth)

Ac c ount:SalesReturnsandAllowanc es
Ac c ountNo.401

Date
May

Description

Ref.

Debit

Credit

Balance

GJ

1,234

1,234DR

31 Balance

Jun

11 SalesreturnfromBalls'nAll

Jun

30

Jun

30

Jun

30

Jun

30 UnadjustedBalance

1234 DR

Feedback

Ac c ount:SalesReturnsandAllowanc es
Ac c ountNo.401

Date

Description

May

Ref.

11 SalesreturnfromBalls'nAll

Jun

30 UnadjustedBalance

Credit

GJ

1,234

1,234DR
1,234DR

(Q=815402.DiscountReceived_endMonth)

Ac c ount:Disc ountRec eived


Ac c ountNo.402

Date
May

Balance

31 Balance

Jun

Debit

Description

Ref.

31 Balance

Debit

Credit

Balance

98

Jun

30 totalfromCPJ

CPJ

98 CR

Jun

30

Jun

30

Jun

30 UnadjustedBalance

98 CR

Feedback

Ac c ount:Disc ountRec eived


Ac c ountNo.402

Date

Description

Ref.

May

31 Balance

Jun

30 Totalfromcashpaymentsjournal

Jun

30 UnadjustedBalance

Debit

Credit

Balance

CPJ

98

98CR
98CR

(Q=815500.Purchases_endMonth)

Ac c ount:Purc hases
Ac c ountNo.500

Date
May

Description

Ref.

31 Balance

Jun

30 totalfrompurchasejournal

PJ

Jun

30 totalfromCPJ

CPJ

Jun

30

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

Debit

Credit

Balance

3770

3770 DR

684

4454 DR

7/9

03/10/2016

Endofmonthposting

Jun

30 UnadjustedBalance

4454 DR

Feedback

Ac c ount:Purc hases
Ac c ountNo.500

Date

Description

Ref.

May

31 Balance

Jun

30 Totalfrompurchasesjournal

Jun

30 Totalfromcashpaymentsjournal

Jun

30 UnadjustedBalance

Debit

Credit

PJ

3,770

3,770DR

CPJ

684

4,454DR
4,454DR

(Q=815501.PurchaseReturns_endMonth)

Ac c ount:Purc haseReturnsandAllowanc es
Ac c ountNo.501

Date
May

Balance

Description

Ref.

Debit

Credit

Balance

GJ

1,623

1,623CR

31 Balance

Jun

15 PurchasereturntoGoodSports

Jun

30

Jun

30

Jun

30

Jun

30 UnadjustedBalance

1623 CR

Feedback

Ac c ount:Purc haseReturnsandAllowanc es
Ac c ountNo.501

Date
May

Description

Ref.

31 Balance

Jun

15 PurchasereturntoGoodSports

Jun

30 UnadjustedBalance

Debit

Credit

GJ

1,623

1,623CR
1,623CR

(Q=815573.DiscountAllowed_endMonth)

Ac c ount:Disc ountAllowed
Ac c ountNo.573

Date
May

Balance

Description

Ref.

31 Balance

Debit

Credit

Balance

62

Jun

30 totalfromCRJ

CRJ

62 DR

Jun

30

Jun

30

Jun

30 UnadjustedBalance

62 DR

Feedback

Ac c ount:Disc ountAllowed
Ac c ountNo.573

Date

Description

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

Ref.

Debit

Credit

Balance

8/9

03/10/2016

Endofmonthposting

May

31 Balance

Jun

30 Totalfromcashreceiptsjournal

Jun

30 UnadjustedBalance

CRJ

62

62DR
62DR

ManualAccountingPracticeSet
ExtremelyBoard,Aus tralas ianEdition3(VBA3q)
2 0 0 9 2 0 1 4 P erdis c o/latin/.v.,learnthoroughly
http://www.perdis c o.c om
Terms O fU s e| P rivac yP olic y| M onday,O c tober0 3 ,2 0 1 6 ,2 3 :3 5

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