10-4 Mastery Problem, p.

290
Journalizing sales and cash receipts transactions; proving and ruling journals
1., 4., 5., 6.

CASH RECEIPTS JOURNAL PAGE 20

1 2 3 4 5 6 7

ACCOUNTS SALES TAX SALES

DOC. POST. GENERAL RECEIVABLE SALES PAYABLE DISCOUNT CASH
DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT CREDIT CREDIT CREDIT DEBIT DEBIT
2020
1 Oct 24 Brought Forward a ( 12,158.25) ( 23,154.12) ( 926.16) ( 36,238.53) 1

2 26 Slumber Inns R293 ( 1,356.00) ( 27.12) ( 1,328.88) 2

3 28 Cash Sales TS44 ( 4,315.00) ( 126.60) ( 4,441.60) 3

4 29 Summit Lodge R294 ( 467.24) ( 467.24) 4

5 31 Cash Sales TS45 ( 1,232.00) ( 42.22) ( 1,274.22) 5

6 Total ( 13,981.49) ( 28,701.12) ( 1,094.98) ( 27.12) ( 43,750.47) 6

7 7

8 8

9 9

10 10

11 11

12 12

13 13

14 14

15 15

2.
Col. Debit Credit 3.
No. Column title Totals Totals CASH PROOF
1 General Debit 0 Cash on hand at the beginning of the month
2 General Credit 0 Plus total cash received during the month
3 Accounts Receivable Credit 13981.49 Equals total
4 Sales Credit 28701.12 Less total cash paid during the month
5 Sales Tax Payable Credit 1094.98 Equals cash balance on hand at end of the month
6 Sales Discount Debit 27.12 Checkbook balance on the next unused check stub

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 7 Cash Debit 43750.47
TOTALS 43777.59 43777.59

This study source was downloaded by 100000807654533 from CourseHero.com on 04-10-2023 10:46:00 GMT -05:00
 4,483.25
43750.47
48,233.72
39,315.22
8,918.50
8,918.50

This study source was downloaded by 100000807654533 from CourseHero.com on 04-10-2023 10:46:00 GMT -05:00
 This study source was downloaded by 100000807654533 from CourseHero.com on 04-10-2023 10:46:00 GMT -05:00
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