The object of Exercise 9 is to complete a Purchases Journal.

Much of the workbook has been prepared for you to facilitate

your learning.
Menu
All you need to do is to analyse each expense and place the
amount in the appropriate columns i.e. if the details column
says Clothing then put the amount in the 'Clothing Purchases' Purchases Journal
column. Each column represents an account in the General
Ledger. Journal Entries

The worksheet will automatically total each column.

Column F is very thin. It will have either a asterisk (*) or a

question mark (?). This is to help you know whether you have To return to this instructions sheet, simple
analysed all amounts correctly. A ? means you have made an click on the Instructions tab at bottom right
error in the AMOUNT. corner of your screen.

When you have completed the analysis on the Purchases

Journal, you should enter the respective column totals in the
Journal Entries sheet ensuring that you get debits and credits
the right way round.
nstructions sheet, simple
ctions tab at bottom right
een.
Exercise 9
Purchases Journal

Purchases Journal
Motor
Amount Electricity Clothing Tele- Travel & Station- Vehicle Repairs &
Date Payable Supplier Details and Gas & Equip phones Rates Accom. ery Expenses Renewals
2-Mar 1,812.00 Energex Electricity Bill for February ?
3-Mar 1,300.00 Buffalo Sports 100 Footballs ?
5-Mar 318.00 Telstra Telephone Bill for January ?
7-Mar 650.00 Brisbane City Council Rates for Apr - Jun Qtr ?
9-Mar 5,600.00 Qantas Airfares to Melbourne - Junior Team ?
9-Mar 70.00 Shell Coorparoo Petrol for Van ?
10-Mar 50.00 Meridian Office Supplies Box of Envelopes (2) ?
11-Mar 300.00 Excel Car Mechanics Company Van Service ?
13-Mar 125.00 Bunnings Replacement Padlocks ?
15-Mar 3,500.00 Buffalo Sports Shirts (70), Shorts (70) ?
17-Mar 2,000.00 Sheridan Hotel Accom Junior Team Melbourne ?
18-Mar 1,100.00 Acme Plumbers Repairs to Roof ?
19-Mar 50.00 Meridian Office Supplies Box of A4 Copy Paper ?
21-Mar 70.00 Shell Coorparoo Petrol for Van ?
22-Mar 295.00 Telstra Telephone Bill for February ?
23-Mar 250.00 Buffalo Sports Nets for Goals ?
24-Mar 120.00 Algas Gas Bill for February ?
25-Mar 70.00 Meridian Office Supplies Box of A3 Copy Paper ?
27-Mar 65.00 Shell Coorparoo Petrol for Van ?
28-Mar 25.00 Bunnings Paint for Roof ?
30-Mar 80.00 Telstra Secretary's Mobile Phone - February ?

17,850.00 ? 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Credit Accounts Payable A/c in Debit all totals to respective General Ledger Accounts
General Ledger

474060582.xls
Exercise 9
Purchases Journal

0.00

Debit all totals to respective General Ledger Accounts

474060582.xls
 Account Dr Cr
Write in the
account names
using the column
headings on the
Cash Receipts
Journal

Totals 0 0