EX 5-11 Identify postings from purchases journal
Using the following purchases journal, identify each of the posting references, indicated by a letter, as representing (1) a posting to a general ledger account, (2) a posting to a subsidiary ledger account, or (3) that no posting is required.
|
PURCHASES JOURNAL |
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|
Accounts |
Store |
Office |
Other |
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|
Date |
Post. |
Payable |
Supplies |
Supplies |
Accounts |
Post. |
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|
2012 |
Account Credited |
Ref. |
Cr. |
Dr. |
Dr. |
Dr. |
Ref. |
Amount |
|
Mar. 4 |
Arrow Supply Co. |
(a) |
4,000 |
4,000 |
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|
6 |
Coastal Equipment Co. |
(b) |
5,325 |
Warehouse Equipment |
(c) |
5,325 |
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|
9 |
Thorton Products |
(d) |
1,875 |
1,600 |
275 |
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|
14 |
Office Warehouse |
(e) |
2,200 |
Office Equipment |
(f) |
2,200 |
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|
20 |
Office Warehouse |
(g) |
6,000 |
Store Equipment |
(h) |
6,000 |
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|
25 |
Monroe Supply Co. |
(i) |
2,740 |
2,740 |
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|
30 |
22,140 |
4,340 |
4,275 |
13,525 |
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|
(j) |
(k) |
(l) |
(m) |
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