College Accounting Chapters 1 30 13th

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 CHAPTER 8
ACCOUNTING FOR PURCHASES AND ACCOUNTS PAYABLE
Chapter Opener: Thinking Critically
Students may discuss one or more of the following merchandise selection tools: consumer surveys,
customer requests, or sales history reports.

Fast Facts
• Net revenues for 2009 declined 8%, from $3.4 billion in 2008 to $3.1 billion in 2009
• Williams-Sonoma, Inc. owns and operates six separate, home-centered retail businesses: Williams-
Sonoma, Pottery Barn, Pottery Barn Kids, PBTeen, Williams-Sonoma Home and West Elm.
• The company operates 590 retail stores.

Managerial Implications: Thinking Critically

Answers will vary. Students should recognize the need for checks and balances for avoiding theft
and waste.

Discussion Questions
Note to instructor: These questions are designed to check students’ understanding of the new terms,
concepts, and procedures presented in the chapter.
1. Audit trail.
2. Authorization of purchase, check-in of goods, verification of invoice, proper authorization of
payment, division of labor and tasks, use of prenumbered forms.
3. Documentation of credit issued.
4. Allowance made for damaged merchandise.
5. Documentation of returned merchandise.
6. List of all creditors and the balance owed to each. Prepared so that its total can be proved against the
balance of the Accounts Payable account.
7. The Accounts Payable account is the control account; summarizes the balances of the creditor
accounts.
8. Individual accounts of all creditors.
9. Helps pay bills promptly and maintain a good credit reputation.
10. Add Freight In to Purchases, then deduct Purchases Returns and Allowances.
11. Purchases journal.
12. Purchase invoice denotes incoming merchandise, sales invoice denotes outgoing (sold) merchandise.
13. Debit.
14. Income Statement in the Cost of Goods Sold section.
15. Business managers analyze this account to identify problem suppliers.

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  241
Discussion Questions (continued)

16. a. Net amount of the invoice is due 30 days after the date of the invoice. b. If the invoice is paid
within 10 days of its date, a 2 percent discount may be taken; otherwise, the total amount is due in
30 days. c. The amount of the invoice is due 10 days after the end of the month in which the
invoice is issued. d. Payment in full is due 20 days after date of the invoice. e. If the invoice is
paid within 10 days of its date, a 1% discount may be taken; otherwise the total amount is due in
20 days. f. If payment is made within 5 days of its date, a 3 percent discount may be taken;
otherwise the total amount is due in 30 days. g. Payment in full is due 15 days after the end of the
month in which the invoice is issued.
17. Not entered in purchases journal; only used for recording merchandise purchased for resale. It
should be recorded in the general journal.

242  Chapter 8 Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved.
EXERCISE 8.1

1. Purchases journal 4. Purchases journal

2. General journal 5. General journal
3. Cash Payments journal 6. Cash Payments journal

EXERCISE 8.2

Dr. Cr. Dr. Cr.

1. 501 205 4. 501, 502 205
2. 205 503 5. 205 503
3. 205 101 6. 501 101

EXERCISE 8.3

PURCHASES JOURNAL PAGE

ACCOUNTS
INVOICE INVOICE POST. PAYABLE PURCHASES FREIGHT IN
DATE PURCHASED FROM NUMBER DATE TERMS REF. CREDIT DEBIT DEBIT
2013
July 1 Auto Parts Corp. 6812 6/27 n/30 2 0 8 2 00 1 9 6 0 00 1 2 2 00
3 Aplex Company 441 6/30 1/10, n/60 3 2 2 9 00 3 1 5 0 00 7 9 00
5 The Custom Sounds Shop, Inc. 5601 7/1 2/10, n/30 2 4 8 7 00 2 3 7 0 00 1 1 7 00
10 Speciality Tire Company 1102 7/8 2/10, n/30 4 1 7 0 00 4 1 7 0 00
EXERCISE 8.4

GENERAL JOURNAL PAGE

POST.
DATE DESCRIPTION REF. DEBIT CREDIT
1 2013 1
2 Feb. 9 Accounts Payable/J&B Appliance Corporation 4 2 2 0 00 2
3 Purchases Returns & Allowances 4 2 2 0 00 3
4 Received Credit Memo 244 for damaged 4
5 merchandise that was returned; original 5
6 purchase made on Invoice 4101, January 3, 2013 6
7 7
8 8
9 9
10 10

EXERCISE 8.5

GENERAL JOURNAL PAGE

POST.
DATE DESCRIPTION REF. DEBIT CREDIT
1 2013 1
2 Mar. 17 Accounts Payable/Four Star Appliance Mart 1 1 2 5 00 2
3 Purchases Returns and Allowances 1 1 2 5 00 3
4 Received Credit Memo 112 for damaged 4
5 merchandise; original purchase made on 5
6 Invoice 911, February 20, 2013 6
7 7

244  Chapter 8 Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved.
EXERCISE 8.6

Purchases $52,995
Freight In 2,825
Delivered Cost of Purchases $55,820
Less Purchases Returns and Allowances 5,120
Net Delivered Cost of Purchases $50,700

EXERCISE 8.7

a. The total of the schedule of accounts payable will not equal the balance of the
Accounts Payable control account.
b. The total of the schedule of accounts payable will not equal the balance of the
Accounts Payable control account.
c. Jackson Company will notify us that their invoice has not been paid.
d. Statements from Jackson Company and Baxton Company will not agree with the
balance reflected in the accounts payable subsidiary ledger.

EXERCISE 8.8

a. Purchases, $93,425
b. Purchases Returns and Allowances, $3,875
c. Freight In, $6,230
d. Delivered Cost of Purchases $101,700

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  245
PROBLEM 8.1A

PURCHASES JOURNAL PAGE 14

ACCOUNTS
INVOICE INVOICE POST. PAYABLE PURCHASES FREIGHT IN
DATE PURCHASED FROM NUMBER DATE TERMS REF. CREDIT DEBIT DEBIT
2013
June 1 Pro Photo Equipment 4241 5/27 n/60 ✔ 2 1 3 0 00 1 9 5 0 00 1 8 0 00
8 Photo Supplies 1102 6/3 n/45 ✔ 1 3 8 4 00 1 3 8 4 00
12 Nano Glass 7282 6/9 1/10, n/60 ✔ 9 0 6 00 9 0 6 00
20 Photo Supplies 1148 6/15 n/45 ✔ 1 1 6 5 00 1 1 0 0 00 6 5 00
23 Hi-Qual Case 3108 6/18 n/45 ✔ 1 9 4 6 00 1 9 4 6 00
28 Holtz Spectrum 5027 6/24 2/10, n/30 ✔ 2 4 8 0 00 2 3 7 0 00 1 1 0 00
30 Totals 10 0 1 1 00 9 6 5 6 00 3 5 5 00
( 2 0 5 ) ( 5 0 1 ) ( 5 0 2)
PROBLEM 8.1A (continued)

GENERAL JOURNAL PAGE 38

POST.
DATE DESCRIPTION REF. DEBIT CREDIT
1 2013 1
2 June 18 Accounts Payable/Pro Photo Equipment 205 2
✔ 3 5 0 00
3 Purchases Returns and Allowances 503 3 5 0 00 3
4 Received Credit Memo 110 for defective 4
5 cameras that were returned; original purchase 5
6 made on Invoice 4241, May 27, 2013 6
7 7
8 30 Accounts Payable/Hi-Qual Case 205 8
✔ 2 6 0 00 2 6 0 00
9 Purchases Returns and Allowances 503 9
10 Received Credit Memo 1108 for allowance for 10
11 damaged merchandise; original purchase 11
12 made on Invoice 3108, June 18, 2013 12
13 13
14 14
15 15
16 16
17 17

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  247
PROBLEM 8.1A (continued)

GENERAL LEDGER
ACCOUNT Accounts Payable ACCOUNT NO. 205

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
June 1 Balance ✔ 13 9 0 4 00
18 J38 3 5 0 00 13 5 5 4 00
30 J38 2 6 0 00 13 2 9 4 00
30 P14 10 0 1 1 00 23 3 0 5 00

ACCOUNT Purchases ACCOUNT NO. 501

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
June 30 P14 9 6 5 6 00 9 6 5 6 00

ACCOUNT Freight In ACCOUNT NO. 502

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
June 30 P14 3 5 5 00 3 5 5 00

ACCOUNT Purchases Returns and Allowances ACCOUNT NO. 503

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
June 18 J38 3 5 0 00 3 5 0 00
30 J38 2 6 0 00 6 1 0 00

248  Chapter 8 Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved.
PROBLEM 8.1A (continued)

Purchases $9,656
Freight In 355
Delivered Cost of Purchases $10,011
Less Purchases Returns and Allowances 610
Net Delivered Cost of Purchases $9,401

Analyze: Total purchases in June were $9,656.

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  249
PROBLEM 8.2A

ACCOUNTS PAYABLE SUBSIDIARY LEDGER

NAME Hi-Qual Case TERMS n/45

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
June 1 Balance ✔ 1 2 0 0 00
23 Invoice 3108, 6/18/13 P14 1 9 4 6 00 3 1 4 6 00
30 Credit Memo 1108 J38 2 6 0 00 2 8 8 6 00

NAME Holtz Spectrum TERMS 2/10, n/30

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
June 28 Invoice 5027, 6/24/13 P14 2 4 8 0 00 2 4 8 0 00

NAME Nano Glass TERMS 1/10, n/60

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
June 1 Balance ✔ 2 2 2 4 00
12 Invoice 7282, 6/9/13 P14 9 0 6 00 3 1 3 0 00

NAME Photo Supplies TERMS n/45

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
June 1 Balance ✔ 10 4 8 0 00
8 Invoice 1102, 6/3/13 P14 1 3 8 4 00 11 8 6 4 00
20 Invoice 1148, 6/15/13 P14 1 1 6 5 00 13 0 2 9 00

NAME Pro Photo Equipment TERMS n/60

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
June 1 Invoice 4241, 5/27/13 P14 2 1 3 0 00 2 1 3 0 00
18 Credit Memo 110 J38 3 5 0 00 1 7 8 0 00

250  Chapter 8 Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved.
PROBLEM 8.2A (continued)

Qwik Photo Club

Schedule of Accounts Payable
June 30, 2013
Hi-Qual Case 2 8 8 6 00
Holtz Spectrum 2 4 8 0 00
Nano Glass 3 1 3 0 00
Photo Supplies 13 0 2 9 00
Pro Photo Equipment 1 7 8 0 00
Total 23 3 0 5 00

Analyze: The balance owed to Nano Glass on June 30 is $3,130.

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  251
PROBLEM 8.3A

PURCHASES JOURNAL PAGE 8

ACCOUNTS
INVOICE INVOICE POST. PAYABLE PURCHASES FREIGHT IN
DATE PURCHASED FROM NUMBER DATE TERMS REF. CREDIT DEBIT DEBIT
2013
July 1 Brown Corporation 1011 6/26 n/60 ✔ 9 4 5 9 00 9 2 1 0 00 2 4 9 00
5 Brooks Garden Furniture Co. 639 7/2 n/45 ✔ 4 9 2 2 00 4 3 7 0 00 5 5 2 00
9 Lawn and Gardens Supply 8164 7/5 n/30 ✔ 1 3 9 0 00 1 3 9 0 00
19 Lawn and Gardens Supply 9050 7/15 n/30 ✔ 1 4 5 6 00 1 2 0 0 00 2 5 6 00
21 Cameron Rubber Company 1785 7/17 1/15, n/60 ✔ 3 9 0 4 00 3 6 8 0 00 2 2 4 00
31 Wilson Industrial Products 8985 7/26 2/10, n/30 ✔ 10 5 8 8 00 10 3 1 0 00 2 7 8 00
31 31 7 1 9 00 30 1 6 0 00 1 5 5 9 00
( 2 0 5) ( 5 0 1) ( 5 0 2)
PROBLEM 8.3A (continued)

GENERAL JOURNAL PAGE 20

POST.
DATE DESCRIPTION REF. DEBIT CREDIT
1 2013 1
2 July 16 Accounts Payable/Brooks Garden Furniture Company 205 2
✔ 6 0 0 00
3 Purchases Returns and Allowances 503 6 0 0 00 3
4 Received Credit Memo 110 for allowance for 4
5 damaged merchandise; original purchase 5
6 made on Invoice 639, July 2 6
7 7
8 28 Accounts Payable/Cameron Rubber Company 205 8
✔ 4 3 0 00
9 Purchases Returns and Allowances 503 4 3 0 00 9
10 Received Credit Memo 223 for damaged 10
11 merchandise that was returned; original 11
12 purchase made on Invoice 1785, July 17 12
13 13
14 14
15 15

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  253
PROBLEM 8.3A (continued)
GENERAL LEDGER

ACCOUNT Accounts Payable ACCOUNT NO. 205

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
July 1 Balance ✔ 35 8 8 0 00
16 J20 6 0 0 00 35 2 8 0 00
28 J20 4 3 0 00 34 8 5 0 00
31 P8 31 7 1 9 00 66 5 6 9 00

ACCOUNT Purchases ACCOUNT NO. 501

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
July 31 P8 30 1 6 0 00 30 1 6 0 00

ACCOUNT Freight In ACCOUNT NO. 502

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
July 31 P8 1 5 5 9 00 1 5 5 9 00

ACCOUNT Purchases Returns and Allowances ACCOUNT NO. 503

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
July 16 J20 6 0 0 00 6 0 0 00
28 J20 4 3 0 00 1 0 3 0 00

254  Chapter 8 Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved.
PROBLEM 8.3A (continued)

Purchases $30,160
Freight In 1,559
Delivered Cost of Purchases $31,719
Less Purchases Returns and Allowances 1,030
Net Delivered Cost of Purchases $30,689

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  255
PROBLEM 8.3A (continued)

ACCOUNTS PAYABLE SUBSIDIARY LEDGER

NAME Brooks Garden Furniture Company TERMS n/45

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
July 1 Balance ✔ 11 1 2 0 00
5 Invoice 639, 7/2/13 P8 4 9 2 2 00 16 0 4 2 00
16 CM 110 J20 6 0 0 00 15 4 4 2 00

NAME Brown Corporation TERMS n/60

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
July 1 Balance ✔ 18 1 2 0 00
1 3 P8 9 4 5 9 00 27 5 7 9 00

NAME Cameron Rubber Company TERMS 1/15, n/60

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
July 21 Invoice 1785, 7/17/13 P8 3 9 0 4 00 3 9 0 4 00
28 Credit Memo 223 J20 4 3 0 00 3 4 7 4 00

NAME Lawn & Gardens Supply TERMS n/30

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
July 1 Balance ✔ 6 6 4 0 00
9 Invoice 8164, 7/5/13 P8 1 3 9 0 00 8 0 3 0 00
19 Invoice 9050, 7/15/13 P8 1 4 5 6 00 9 4 8 6 00

256  Chapter 8 Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved.
PROBLEM 8.3A (continued)

NAME Wilson Industrial Products TERMS 2/10, n/30

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
July 31 Invoice 8985, 7/26/13 P8 10 5 8 8 00 10 5 8 8 00

The English Garden Shop

Schedule of Accounts Payable
July 31, 2013

Brooks Garden Furniture Company 15 4 4 2 00

Brown Corporation 27 5 7 9 00
Cameron Rubber Company 3 4 7 4 00
Lawn and Gardens Supply 9 4 8 6 00
Wilson Industrial Products 10 5 8 8 00
Total 66 5 6 9 00

Analyze: Total freight charges for the month of July were $1,559.

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  257
PROBLEM 8.4A
PURCHASES JOURNAL PAGE 5

ACCOUNTS
INVOICE INVOICE POST. PAYABLE PURCHASES FREIGHT IN
DATE PURCHASED FROM NUMBER DATE TERMS REF. CREDIT DEBIT DEBIT
2013
Sept. 3 Dalton Office Furniture Co. 4213 8/29 n/30 ✔ 8 1 3 2 00 7 9 2 0 00 2 1 2 00
7 Apex Office Machines, Inc. 9217 9/2 n/60 ✔ 11 3 0 0 00 11 3 0 0 00
16 Davis Corporation 8066 9/11 n/30 ✔ 2 6 8 0 00 2 5 5 6 00 1 2 4 00
20 Apex Office Machines, Inc. 11011 9/15 n/60 ✔ 1 0 0 0 00 1 0 0 0 00
23 Brown Paper Company 6498 9/18 1/10, n/30 ✔ 7 6 0 0 00 7 5 0 0 00 1 0 0 00
30 Zenn Furniture, Inc. 696 9/25 2/10, n/30 ✔ 4 0 0 0 00 3 8 4 0 00 1 6 0 00
30 34 7 1 2 00 34 1 1 6 00 5 9 6 00
( 2 0 5) ( 5 0 1) ( 5 0 2)
PROBLEM 8.4A (continued)

GENERAL JOURNAL PAGE 14

POST.
DATE DESCRIPTION REF. DEBIT CREDIT
1 2013 1
2 Sept. 10 Accounts Payable/Dalton Office Furniture Co. 205 2
✔ 6 0 0 00
3 Purchases Returns and Allowances 503 6 0 0 00 3
4 Received Credit Memo 511 for allowance for 4
5 damaged merchandise; original purchase 5
6 made on Invoice 4213, August 29 6
7 7
8 28 Accounts Payable/Apex Office Machines, Inc. 205 8
✔ 8 8 0 00
9 Purchases Returns & Allowances 503 8 8 0 00 9
10 Received Credit Memo 312 for damaged 10
11 merchandise that was returned; original 11
12 purchase made on Invoice 11011, September 15 12
13 13
14 14
15 15

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  259
PROBLEM 8.4A (continued)

GENERAL LEDGER

ACCOUNT Accounts Payable ACCOUNT NO. 205

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
Sept. 1 Balance ✔ 28 2 5 6 00
10 J14 6 0 0 00 27 6 5 6 00
28 J14 8 8 0 00 26 7 7 6 00
30 P5 34 7 1 2 00 61 4 8 8 00

ACCOUNT Purchases ACCOUNT NO. 501

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
Sept. 30 P5 34 1 1 6 00 34 1 1 6 00

ACCOUNT Freight In ACCOUNT NO. 502

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
Sept. 30 P5 5 9 6 00 5 9 6 00

ACCOUNT Purchases Returns and Allowances ACCOUNT NO. 503

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
Sept. 10 J14 6 0 0 00 6 0 0 00
28 J14 8 8 0 00 1 4 8 0 00

260  Chapter 8 Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved.
PROBLEM 8.4A (continued)

Purchases $34,116
Freight In 596
Delivered Cost of Purchases $34,712
Less Purchases Returns and Allowances 1,480
Net Delivered Cost of Purchases $33,232

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  261
PROBLEM 8.4A (continued)

ACCOUNTS PAYABLE SUBSIDIARY LEDGER

NAME Apex Office Machines, Inc. TERMS n/60

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
Sept. 1 Balance ✔ 10 9 6 0 00
7 Invoice 9217, 9/2/13 P5 11 3 0 0 00 22 2 6 0 00
20 Invoice 11011, 7/2/13 P5 1 0 0 0 00 23 2 6 0 00
28 Credit Memo 312 J14 8 8 0 00 22 3 8 0 00

NAME Brown Paper Company TERMS 1/10, n/30

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
Sept. 1 Balance ✔ 2 1 2 0 00
23 Invoice 6498, 9/18/13 P5 7 6 0 0 00 9 7 2 0 00

NAME Dalton Office Furniture Company TERMS n/30

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
Sept. 1 Balance ✔ 9 5 7 6 00
3 Invoice 4213, 8/29/13 P5 8 1 3 2 00 17 7 0 8 00
10 Credit Memo 511 J14 6 0 0 00 17 1 0 8 00

NAME Davis Corporation TERMS n/30

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2010
Sept. 16 Invoice 8066, 9/11/13 P5 2 6 8 0 00 2 6 8 0 00

NAME Zenn Furniture, Inc. TERMS 2/10, n/30

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2010
Sept. 1 Balance ✔ 5 6 0 0 00
30 Invoice 696, 9/25/13 P5 4 0 0 0 00 9 6 0 0 00

262  Chapter 8 Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved.
PROBLEM 8.4A (continued)

Professional Office Products Center

Schedule of Accounts Payable
September 30, 2013
Apex Office Machines, Inc. 22 3 8 0 00
Brown Paper Company 9 7 2 0 00
Dalton Office Furniture Company 17 1 0 8 00
Davis Corporation 2 6 8 0 00
Zenn Furniture, Inc. 9 6 0 0 00
Total 61 4 8 8 00

Analyze: Total purchases returns and allowances for September were $1,480.
This represents 4.34% of the total purchases ($1,480/$34,116).

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  263
PROBLEM 8.1B

PURCHASES JOURNAL PAGE 15

ACCOUNTS
INVOICE INVOICE POST. PAYABLE PURCHASES FREIGHT IN
DATE PURCHASED FROM NUMBER DATE TERMS REF. CREDIT DEBIT DEBIT
2013
May 1 East Coast Snow Shop 6572 4/28 n/45 ✔ 5 7 2 0 00 5 6 0 0 00 1 2 0 00
8 May-Day Ski Shop 4916 5/2 n/30 ✔ 12 5 0 0 00 12 5 0 0 00
12 Fashion Ski Wear 986 5/11 n/60 ✔ 5 0 0 0 00 5 0 0 0 00
16 May-Day Ski Shop 5011 5/15 n/30 ✔ 2 6 5 0 00 2 6 5 0 00
22 Winter Sports Clothing 4019 5/16 1/10, n/60 ✔ 3 1 6 0 00 3 1 6 0 00
31 Golden Skis & Clothing 8354 5/27 2/10, n/30 ✔ 3 8 5 0 00 3 6 3 0 00 2 2 0 00
31 32 8 8 0 00 32 5 4 0 00 3 4 0 00
( 2 0 5 ) ( 5 0 1 ) ( 5 0 2)
PROBLEM 8.1B (continued)

GENERAL JOURNAL PAGE 38

POST.
DATE DESCRIPTION REF. DEBIT CREDIT
1 2013 1
2 May 9 Accounts Payable/East Coast Snow Shop 205 2
✔ 1 2 5 0 00
3 Purchases Returns and Allowances 503 1 2 5 0 00 3
4 Received Credit Memo 155 for damaged 4
5 ski boots that were returned; original sale 5
6 made on Invoice 6572, April 28, 2013 6
7 7
8 28 Accounts Payable/May-Day Ski Shop 205 8
✔ 3 8 0 00
9 Purchases Returns and Allowances 503 3 8 0 00 9
10 Received Credit Memo 38 for defective ski poles 10
11 that were returned; original purchase made on 11
12 Invoice 5011, May 15, 2013 12
13 13
14 14

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  265
PROBLEM 8.1B (continued)

GENERAL LEDGER

ACCOUNT Accounts Payable ACCOUNT NO. 205

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
May 1 Balance ✔ 21 6 0 8 00
10 J38 1 2 5 0 00 20 3 5 8 00
28 J38 3 8 0 00 19 9 7 8 00
31 P15 32 8 8 0 00 52 8 5 8 00

ACCOUNT Purchases ACCOUNT NO. 501

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
May 31 P15 32 5 4 0 00 32 5 4 0 00

ACCOUNT Freight In ACCOUNT NO. 502

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
May 31 P15 3 4 0 00 3 4 0 00

ACCOUNT Purchases Returns and Allowances ACCOUNT NO. 503

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
May 9 J38 1 2 5 0 00 1 2 5 0 00
28 J38 3 8 0 00 1 6 3 0 00

266  Chapter 8 Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved.
PROBLEM 8.1B (continued)

Purchases $32,540
Freight In 340
Delivered Cost of Purchases $32,880
Less Purchases Returns and Allowances 1,630
Net Delivered Cost of Purchases $31,250

Analyze: Total accounts payable of $32,880 was posted from the purchases journal to the general
ledger for May.

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  267
PROBLEM 8.2B
ACCOUNTS PAYABLE SUBSIDIARY LEDGER

NAME East Coast Snow Shop TERMS n/45

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
May 1 Balance ✔ 6 1 8 8 00
1 Invoice 6572, 4/28/13 P15 5 7 2 0 00 11 9 0 8 00
9 CM 155 J38 1 2 5 0 00 10 6 5 8 00

NAME Fashion Ski Wear TERMS n/60

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
May 1 Balance ✔ 8 7 2 0 00
12 Invoice 986, 5/11/13 P15 5 0 0 0 00 13 7 2 0 00

NAME Golden Skis & Clothing TERMS 2/10, n/30

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
May 31 Invoice 8354, 5/27/13 P15 3 8 5 0 00 3 8 5 0 00

NAME May-Day Ski Shop TERMS n/30

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
May 1 Balance ✔ 1 7 0 0 00
8 Invoice 4916, 5/2/13 P15 12 5 0 0 00 14 2 0 0 00
16 Invoice 5011, 5/15/13 P15 2 6 5 0 00 16 8 5 0 00
28 CM 38 J38 3 8 0 00 16 4 7 0 00

NAME Winter Sports Clothing TERMS 1/10, n/60

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
May 1 Balance ✔ 5 0 0 0 00
22 Invoice 4019, 5/16/13 P15 3 1 6 0 00 8 1 6 0 00

268  Chapter 8 Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved.
PROBLEM 8.2B (continued)

Eskimo Ski Shop

Schedule of Accounts Payable
May 31, 2013
East Coast Snow Shop 10 6 5 8 00
Fashion Ski Wear 13 7 2 0 00
Golden Skis & Clothing 3 8 5 0 00
May-Day Ski Shop 16 4 7 0 00
Winter Sports Clothing 8 1 6 0 00
Total 52 8 5 8 00

Analyze: Eskimo Ski Shop owed East Coast Snow Shop $10,658 on May 31.

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  269
PROBLEM 8.3B

PURCHASES JOURNAL PAGE 8

ACCOUNTS
INVOICE INVOICE POST. PAYABLE PURCHASES FREIGHT IN
DATE PURCHASED FROM NUMBER DATE TERMS REF. CREDIT DEBIT DEBIT
2013
Dec. 1 Selby Corporation 2110 11/26 n/45 ✔ 5 9 3 6 00 5 7 8 0 00 1 5 6 00
5 Patio Furniture Shop 633 12/2 1/15, n/60 ✔ 5 8 0 0 00 5 7 0 0 00 1 0 0 00
9 Spring Lawn Center 1127 12/4 n/30 ✔ 1 1 4 8 00 1 1 4 8 00
19 Spring Lawn Center 1131 12/15 n/30 ✔ 1 7 5 6 00 1 6 0 0 00 1 5 6 00
21 Delta Rubber Company 8517 12/17 n/60 ✔ 8 3 6 00 7 6 0 00 7 6 00
31 Cason Industries 8819 12/26 2/10, n/30 ✔ 3 7 8 0 00 3 7 0 0 00 8 0 00
31 19 2 5 6 00 18 6 8 8 00 5 6 8 00
( 2 0 5 ) ( 5 0 1 ) ( 5 0 2 )
PROBLEM 8.3B (continued)

GENERAL JOURNAL PAGE 20

POST.
DATE DESCRIPTION REF. DEBIT CREDIT
1 2013 1
2 Dec. 16 Accounts Payable/Patio Furniture Shop 205 2
✔ 4 0 0 00
3 Purchases Returns and Allowances 503 4 0 0 00 3
4 Received Credit Memo 101 for allowance for 4
5 damaged merchandise; original purchase 5
6 made on Invoice 633, December 2 6
7 7
8 28 Accounts Payable/Delta Rubber Company 205 8
✔ 1 5 0 00
9 Purchases Returns and Allowances 503 1 5 0 00 9
10 Received Credit Memo 210 for damaged 10
11 merchandise that was returned; original 11
12 purchase made on Invoice 8517, December 17 12
13 13
14 14
15 15

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  271
PROBLEM 8.3B (continued)

GENERAL LEDGER

ACCOUNT Accounts Payable ACCOUNT NO. 205

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
Dec. 1 Balance ✔ 13 4 9 0 00
16 J20 4 0 0 00 13 0 9 0 00
28 J20 1 5 0 00 12 9 4 0 00
30 P8 19 2 5 6 00 32 1 9 6 00

ACCOUNT Purchases ACCOUNT NO. 501

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
Dec. 31 P8 18 6 8 8 00 18 6 8 8 00

ACCOUNT Freight In ACCOUNT NO. 502

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
Dec. 31 P8 5 6 8 00 5 6 8 00

ACCOUNT Purchases Returns and Allowances ACCOUNT NO. 503

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
Dec. 16 J20 4 0 0 00 4 0 0 00
28 J20 1 5 0 00 5 5 0 00

272  Chapter 8 Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved.
PROBLEM 8.3B (continued)

Purchases $18,688
Freight In 568
Delivered Cost of Purchases $19,256
Less Purchases Returns and Allowances 550
Net Delivered Cost of Purchases $18,706

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  273
PROBLEM 8.3B (continued)

ACCOUNTS PAYABLE SUBSIDIARY LEDGER

NAME Cason Industries TERMS 2/10, n/30

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
Dec. 1 Balance ✔ 2 1 5 0 00
31 Invoice 8819, 12/26/13 P8 3 7 8 0 00 5 9 3 0 00

NAME Delta Rubber Company TERMS n/60

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
Dec. 1 Balance ✔ 3 8 5 0 00
21 Invoice 8517, 12/17/13 P8 8 3 6 00 4 6 8 6 00
28 CM 210 J20 1 5 0 00 4 5 3 6 00

NAME Patio Furniture Shop TERMS 1/15, n/60

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
Dec. 5 Invoice 633, 12/2/13 P8 5 8 0 0 00 5 8 0 0 00
16 CM 101 J20 4 0 0 00 5 4 0 0 00

NAME Selby Corporation TERMS n/45

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
Dec. 1 Balance ✔ 4 8 4 2 00
1 Invoice 2110, 11/26/13 P8 5 9 3 6 00 10 7 7 8 00

NAME Spring Lawn Center TERMS n/30

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
Dec. 1 Balance ✔ 2 6 4 8 00
9 Invoice 1127, 12/4/13 P8 1 1 4 8 00 3 7 9 6 00
19 Invoice 1131, 12/15/13 P8 1 7 5 6 00 5 5 5 2 00

274  Chapter 8 Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved.
PROBLEM 8.3B (continued)

The Landscape Supply Center

Schedule of Accounts Payable
December 31, 2013
Cason Industries 5 9 3 0 00
Delta Rubber Company 4 5 3 6 00
Patio Furniture Shop 5 4 0 0 00
Selby Corporation 10 7 7 8 00
Spring Lawn Center 5 5 5 2 00
Total 32 1 9 6 00

Analyze: Accounts Payable increased by $18,706 during the month of December.

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  275
PROBLEM 8.4B

PURCHASES JOURNAL PAGE 4

ACCOUNTS
INVOICE INVOICE POST. PAYABLE PURCHASES FREIGHT IN
DATE PURCHASED FROM NUMBER DATE TERMS REF. CREDIT DEBIT DEBIT
2013
Feb. 5 Packing & Mail Supply
Center 502 2/2 2/10, n/30 ✔ 2 1 0 0 00 2 0 0 0 00 1 0 0 00
8 center 2808 2/5 2/10, n/30 ✔ 1 9 0 0 00 1 9 0 0 00
12 Gifts and Holiday Cards 2904 2/8 2/10, n/30 ✔ 1 2 0 0 00 1 2 0 0 00
13 Specialty Business Cards 2013 2/9 1/10, n/45 ✔ 1 1 0 0 00 1 1 0 0 00
19 Business Forms, Inc. 2019 2/16 n/30 ✔ 2 0 4 0 00 1 9 8 0 00 6 0 00
21 Specialty Business Cards 1376 2/19 1/10, n/45 ✔ 3 7 1 0 00 3 6 0 0 00 1 1 0 00
28 12 0 5 0 00 11 7 8 0 00 2 7 0 00
( 2 0 3 ) ( 5 0 1 ) ( 5 0 2 )
PROBLEM 8.4B (continued)

GENERAL JOURNAL PAGE 12

POST.
DATE DESCRIPTION REF. DEBIT CREDIT
1 2013 1
2 Feb. 20 Accounts Payable/Gifts and Holiday Cards 203 2
✔ 2 0 0 00
3 Purchases Returns and Allowances 503 2 0 0 00 3
4 Received Credit Memo 102 for damaged 4
5 merchandise; original purchase made on 5
6 Invoice 2808, dated February 5 6
7 7
8 28 Accounts Payable/Gifts and Holiday Cards 203 8
✔ 2 4 0 00
9 Purchases Returns & Allowances 503 2 4 0 00 9
10 Received Credit Memo 118 for damaged 10
11 merchandise; original purchase made on 11
12 Invoice 2904, February 12 12
13 13
14 14
15 15

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  277
PROBLEM 8.4B (continued)

GENERAL LEDGER

ACCOUNT Accounts Payable ACCOUNT NO. 203

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
Feb. 1 Balance ✔ 15 2 0 0 00
20 J12 2 0 0 00 15 0 0 0 00
27 J12 2 4 0 00 14 7 6 0 00
28 P4 12 0 5 0 00 26 8 1 0 00

ACCOUNT Purchases ACCOUNT NO. 501

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
Feb. 28 P4 11 7 8 0 00 11 7 8 0 00

ACCOUNT Freight In ACCOUNT NO. 502

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
Feb. 28 P4 2 7 0 00 2 7 0 00

ACCOUNT Purchases Returns and Allowances ACCOUNT NO. 503

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT
2013
Feb. 20 J12 2 0 0 00 2 0 0 00
27 J12 2 4 0 00 4 4 0 00

278  Chapter 8 Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved.
PROBLEM 8.4B (continued)

Purchases $11,780
Freight In 270
Delivered Cost of Purchases $12,050
Less Purchases Returns and Allowances 440
Net Delivered Cost of Purchases $11,610

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  279
PROBLEM 8.4B (continued)

ACCOUNTS PAYABLE SUBSIDIARY LEDGER

NAME Business Forms, Inc. TERMS n/30

DATE DESCRIPTION POST.REF. DEBIT CREDIT BALANCE

2013
Feb. 1 Balance ✔ 8 0 0 0 00
19 Invoice 2019, 2/16/13 2 0 4 0 00 10 0 4 0 00

NAME Gifts and Holiday Cards TERMS 2/10, n/30

DATE DESCRIPTION POST.REF. DEBIT CREDIT BALANCE

2013
Feb. 1 Balance ✔ 4 0 0 0 00
8 Invoice 2808, 2/5/13 P4 1 9 0 0 00 5 9 0 0 00
12 Invoice 2904, 2/8/13 P4 1 2 0 0 00 7 1 0 0 00
20 CM 102 J12 2 0 0 00 6 9 0 0 00
27 CM 118 J12 2 4 0 00 6 6 6 0 00

NAME Packing and Mail Supply Center TERMS 2/10, n/30

DATE DESCRIPTION POST.REF. DEBIT CREDIT BALANCE

2013
Feb. 1 Balance ✔ 3 2 0 0 00
5 Invoice 502, 2/2/13 P4 2 1 0 0 00 5 3 0 0 00

NAME Specialty Business Cards TERMS 1/10, n/45

DATE DESCRIPTION POST.REF. DEBIT CREDIT BALANCE

2013
Feb. 13 Invoice 2013, 2/9/13 P4 1 1 0 0 00 1 1 0 0 00
21 Invoice 1376, 2/19/13 P4 3 7 1 0 00 4 8 1 0 00

280  Chapter 8 Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved.
PROBLEM 8.4B (continued)

Simpson’s Card and Novelty Shop

Schedule of Accounts Payable
February 28, 2013
Business Forms, Inc. 10 0 4 0 00
Gifts and Holiday Cards 6 6 6 0 00
Packing and Mailing Supply Center 5 3 0 0 00
Specialty Business Cards 4 8 1 0 00
Total 26 8 1 0 00

Analyze: Total freight charges for the month of February were $270. This
represents 2.24% ($270 ÷ $12,050) of delivered cost of purchases.

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  281
CRITICAL THINKING PROBLEM 8.1

PURCHASES JOURNAL PAGE 6

ACCOUNTS
INVOICE INVOICE POST. PAYABLE PURCHASES FREIGHT IN
DATE PURCHASED FROM NUMBER DATE TERMS REF. CREDIT DEBIT DEBIT
2013
Jan. 3 Fashion Expo 101 12/26 n/30 ✔ 4 6 2 0 00 4 5 0 0 00 1 2 0 00
5 Tru Totes & Co. 223 12/28 2/10, n/30 ✔ 3 5 6 9 00 3 4 8 0 00 8 9 00
7 Extreme Fashions 556 1/3 2/10, n/30 ✔ 3 0 7 5 00 3 0 0 0 00 7 5 00
9 Comfy Casuals 110 1/5 n/30 ✔ 2 3 6 0 00 2 3 6 0 00
12 Professional Wears 104 1/9 2/10, n/30 ✔ 6 5 5 0 00 6 4 0 0 00 1 5 0 00
18 City Walks 118 1/14 n/60 ✔ 3 2 0 0 00 3 1 2 0 00 8 0 00
25 Silky Legs Express 1012 1/20 2/10, n/30 ✔ 1 0 2 5 00 1 0 2 5 00
29 Comfy Casuals 315 1/26 n/30 ✔ 1 6 0 0 00 1 6 0 0 00
31 Special Occasions Dress Shop 1044 1/27 2/10, n/30 ✔ 7 7 5 0 00 7 5 0 0 00 2 5 0 00
31 33 7 4 9 00 32 9 8 5 00 7 6 4 00
( 2 0 5) ( 5 0 1) ( 5 0 2)
CRITICAL THINKING PROBLEM 8.1 (continued)

SALES JOURNAL PAGE 1

SALES ACCOUNTS SALES TAX

SLIP CUSTOMER'S POST. RECEIVABLE PAYABLE
DATE NO. NAME REF. DEBIT CREDIT SALES CREDIT
1 2013 1
2 Jan. 4 101 Vivian Cho ✔ 6 4 8 00 4 8 00 6 0 0 00 2
3 5 102 Dina Bates ✔ 5 6 7 00 4 2 00 5 2 5 00 3
4 6 103 Julia Adams ✔ 4 3 2 00 3 2 00 4 0 0 00 4
5 10 104 Cheryl Scott ✔ 3 7 8 00 2 8 00 3 5 0 00 5
6 14 105 Aileen De Revere ✔ 5 4 0 00 4 0 00 5 0 0 00 6
7 17 106 Sasha Ramirez ✔ 6 7 5 00 5 0 00 6 2 5 00 7
8 21 107 Elaine Patterson ✔ 1 6 2 0 00 1 2 0 00 1 5 0 0 00 8
9 24 108 Andrea Aguilar ✔ 5 4 0 00 4 0 00 5 0 0 00 9
10 25 109 Tracy Mai ✔ 3 2 4 00 2 4 00 3 0 0 00 10
11 29 110 Toni Garcia ✔ 6 4 8 00 4 8 00 6 0 0 00 11
12 31 111 Linda Martin ✔ 1 0 2 6 00 7 6 00 9 5 0 00 12
13 31 Totals 7 3 9 8 00 5 4 8 00 6 8 5 0 00 13
14 ( 1 1 1) ( 2 3 1) ( 4 0 1) 14
15 15

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  283
CRITICAL THINKING PROBLEM 8.1 (continued)

ACCOUNTS PAYABLE SUBSIDIARY LEDGER

NAME City Walks TERMS n/60

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
Jan. 18 Invoice 118, 1/14/13 P6 3 2 0 0 00 3 2 0 0 00

NAME Comfy Casuals TERMS n/30

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
Jan. 9 Invoice 110, 1/5/13 P6 2 3 6 0 00 2 3 6 0 00
29 Invoice 315, 1/26/13 P6 1 6 0 0 00 3 9 6 0 00

NAME Extreme Fashions TERMS 2/10, n/30

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
Jan. 7 Invoice 556, 1/3/13 P6 3 0 7 5 00 3 0 7 5 00

NAME Fashion Expo TERMS n/30

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
Jan. 3 Invoice 101, 12/26/12 P6 4 6 2 0 00 4 6 2 0 00

284  Chapter 8 Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved.
CRITICAL THINKING PROBLEM 8.1 (continued)

ACCOUNTS PAYABLE SUBSIDIARY LEDGER

NAME Professional Wears TERMS 2/10, n/30

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
Jan. 12 Invoice 104, 1/9/13 P6 6 5 5 0 00 6 5 5 0 00

NAME Silky Legs Express TERMS 2/10, n/30

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
Jan. 25 Invoice 1012, 1/20/13 P6 1 0 2 5 00 1 0 2 5 00

NAME Special Occasions Dress Shop TERMS 2/10, n/30

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
Jan. 31 Invoice 1044, 1/27/13 P6 7 7 5 0 00 7 7 5 0 00

NAME Tru Totes & Co. TERMS 2/10, n/30

POST.
DATE DESCRIPTION REF. DEBIT CREDIT BALANCE
2013
Jan. 5 Invoice 223, 12/28/12 P6 3 5 6 9 00 3 5 6 9 00

Copyright © 2012 The McGraw-Hill Companies, Inc. All rights reserved. Chapter 8  285
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