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Copperland Company

PURCHASES JOURNAL Page 11


For the month ended 30st November 1017
PURCH. POST. PURCHASES DR.
ACCOUNT CREDITED
DATE NO. REF. ACCTS. PAY. CR.
2017
1 Nov 5 Mckell Supply 244 230 2,548.25 1 9-2
2 10 Tresler Corporation 245 250 1,525.00 2 9-2
3 17 Lawes Imports 246 220 2,643.50 3 9-2
4 30 Totals 6,716.75 4 9-3
5 (2110)(5110) 5 9-3
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Copperland Company
CASH PAYMENTS JOURNAL
For the month ended 30st November 2017
CK. POST. GENERAL ACCOUNTS PAY.
DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT DEBIT
2017
1 Nov 3 Gillis Glass Co. 832 210 2,120.00
2 7 Supplies - Office 833 1145 164.00
3 8 Utilities Expense 834 6170 324.00
4 14 Purchases 835 5110 1,560.00
5 18 Sheng Industries 836 240 1,816.00
6 30 Supplies - Office 837 1145 56.21
7 Advertising Expense 6105 82.25
8 Miscellenous Expense 6135 36.17
9 Cash short (over) 6110 1.45
10 30 Totals 2,222.63 1.45 3,936.00
11 () () (2110)
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PURCHASES. CASH
DISCOUNT CR. CREDIT

42.40 2,077.60 1 9-4


164.00 2 9-4
324.00 3 9-4
1,560.00 4 9-4
1,816.00 5 9-4
173.18 6 9-4
7 9-4
8 9-4
9 9-4 Debits Credits
42.40 6,114.78 10 9-5 6,158.63 6,158.63

(5120) (1110) 11 9-5


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VENDOR Gillis Glass Co. VENDOR NO. 210
POST. CREDIT
ITEM DEBIT CREDIT
DATE REF. BALANCE
2017
1 Nov. 1 Balance 2,120.00 1
2 3 CPJ11 2,120.00 ------------- 2
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9-5
VENDOR Lawes Imports VENDOR NO. 220
POST. CREDIT
ITEM DEBIT CREDIT
DATE REF. BALANCE
2017
1 Nov. 1 Balance 1,908.35 1
2 17 PJ11 2,643.50 4,551.85 2 9-3
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VENDOR Mc Kell Supply Inc. VENDOR NO. 230
POST. CREDIT
ITEM DEBIT CREDIT
DATE REF. BALANCE
2017
1 Nov. 1 Balance 648.50 1
2 5 PJ11 2,548.25 3,196.75 2 9-3
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VENDOR Sheng Industries VENDOR NO. 240
POST. CREDIT
ITEM DEBIT CREDIT
DATE REF. BALANCE
2017
1 Nov. 1 Balance 2,169.00 1
2 17 PJ11 1,816.00 353.00 2
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9-5
VENDOR Tresler Corporation VENDOR NO. 250
POST. CREDIT
ITEM DEBIT CREDIT
DATE REF. BALANCE
2017
1 Nov. 1 Balance 2,913.00 1
2 10 PJ11 1,525.00 4,438.00 2 9-3
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9-3
SCHEDULE OF ACCOUNTS PAYABLE

1 Gillis Glass Co. 0.00 1 9-5


2 Lawes Imports 4,551.85 2 9-5
3 Mc Kell Supply Inc. 3,196.75 3 9-5
4 Sheng Industries 353.00 4 9-5
5 Tresler Corporation 4,438.00 5 9-5
6 12,539.60 6 9-5
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ACCOUNT Cash ACCOUNT NO. 1110
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 Nov. 1 Balance 9,183.10 1

2 30 CPJ11 6,114.78 3,068.32 2 9-5


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ACCOUNT Supplies - Office ACCOUNT NO. 1145
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 Nov. 1 Balance 2,498.21 1

2 7 CPJ11 164.00 2,662.21 2 9-5


3 30 CPJ11 56.21 2,718.42 3 9-5
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ACCOUNT Accounts Payable ACCOUNT NO. 2110
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 Nov. 1 Balance 9,758.85 1
2 5 PJ11 6,716.75 16,475.60 2 9-3
3 30 CPJ11 3,936.00 12,539.60 3 9-5
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ACCOUNT Purchases ACCOUNT NO. 5110
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 Nov. 1 Balance 92,184.11 1

2 30 PJ11 6,716.75 98,900.86 2 9-3


3 30 CPJ11 1,560.00 ### 3 9-5
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ACCOUNT Purchases Discount ACCOUNT NO. 5120
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 Nov. 1 Balance 701.57 1
2 30 CPJ11 42.40 743.97 2 9-5
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ACCOUNT Advertising Expense ACCOUNT NO. 6105
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 Nov. 1 Balance 16,554.69 1

2 30 CPJ11 82.25 16,636.94 2 9-5


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ACCOUNT Cash Short and Over ACCOUNT NO. 6110
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 Nov. 1 Balance 16.99 1

2 30 CPJ11 1.45 15.54 2 9-5


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ACCOUNT Miscellaneous Expense ACCOUNT NO. 6135
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 Nov. 1 Balance 1,092.05 1

2 30 CPJ11 36.17 1,055.88 2 9-5


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ACCOUNT Utilities Expense ACCOUNT NO. 6170
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 Nov. 1 Balance 9,105.40 1

2 8 CPJ11 324.00 9,429.40 2 9-5


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Replenish the Petty Cash Fund to $250.
Complete the Petty Cash Report below and record the replenishment of the petty cash fund on 31st October 2017.

Petty Cash transactions


Payments: $
bought paper for office 56.21
paid for advertising 82.25 Account Titles can be found
bought pizza for staff working late 36.17 in the Chart of Accounts.
Cells shaded in blue should
contain an entry!

PETTY CASH REPORT

Date: November 30, 2017 Custodian: Tanyaton

Explanation Reconciliation
Fund total 250.00
Payments: bought paper for office 56.21
paid for advertising 82.25
bought pizza for staff working late 36.17
Less: Total payments 174.63
Equals: Recorded amount on hand 75.37
Less: Actual amount on hand 76.82
Equals: Cash short (over) (1.45)
Amount to replenish
tty cash fund on 31st October 2017.

Account Titles can be found


in the Chart of Accounts.
Cells shaded in blue should
contain an entry!

Replenish
Amount

174.63

(1.45)
173.18

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