using the following cash payments journal identify each of the posting references in 551365
EX 5-12 Identify postings from cash payments journal
Using the following cash payments 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.
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using the following cash payments journal identify each of the posting references in 551365
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|
CASH PAYMENTS JOURNAL |
||||||
|
Other |
Accounts |
|||||
|
Ck. |
Post. |
Accounts |
Payable |
|||
|
Date |
No. |
Account Debited |
Ref. |
Dr. |
Dr. |
Cash Cr. |
|
2012 |
||||||
|
Aug. 3 |
611 |
Energy Systems Co. |
(a) |
4,000 |
4,000 |
|
|
5 |
612 |
Utilities Expense |
(b) |
310 |
310 |
|
|
10 |
613 |
Prepaid Rent |
(c) |
3,200 |
3,200 |
|
|
16 |
614 |
Flowers to Go, Inc. |
(d) |
1,250 |
1,250 |
|
|
19 |
615 |
Advertising Expense |
(e) |
640 |
640 |
|
|
22 |
616 |
Office Equipment |
(f) |
3,600 |
3,600 |
|
|
25 |
617 |
Office Supplies |
(g) |
250 |
250 |
|
|
26 |
618 |
Echo Co. |
(h) |
5,500 |
5,500 |
|
|
31 |
619 |
Salaries Expense |
(i) |
1,750 |
1,750 |
|
|
31 |
9,750 |
10,750 |
20,500 |
|||
|
(j) |
(k) |
(l) |
||||
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