162. Plimpton Sales uses special journals to record business transactions. Plimpton sells office equipment. The company completed the following transactions a through j. Identify the journal in which...





162. Plimpton Sales uses special journals to record business transactions. Plimpton sells office equipment. The company completed the following transactions a through j. Identify the journal in which each transaction should be recorded.

























































a.




Paid an installment on a bank loan.







b.




Purchased inventory on credit.







c.




Paid cash to a creditor.







d.




Sold equipment to a customer on credit.







e.




Sold equipment to a customer for cash.







f.




Paid employees' salaries in cash.







g.




Received payment from a customer on credit.







h.




Purchased office supplies on account.







i.




Returned inventory to creditor before payment.







j.




Sold equipment on account.

















































































































163. Jamison Company uses special journals to record transactions. All of the companies listed below supply inventory to Jamison except McGarry Co. that supplies equipment. Use the purchases journal given below to answer the following questions:



a. Foot and crossfoot the journal for accuracy.


































































































Purchases Journal




Date




Account




Date of



Invoice




Terms




PR




Accounts



Payable



Cr.




Inventory



Dr.




Office



Supplies



Dr.




Other



Accounts



Dr.




5/3




Jones Co.




5/2




2/10, n/30







20,000




20,000










5/5




Perry Co.




5/4




2/10, n/30







18,000




18,000










5/7




McGarry Co./Equip.




5/6




n/60







36,000










36,000




5/8




Colder Co.




5/7




2/10, n/30







10,000













5/9




French Co.




5/8




2/10, n/30







12,000




12,000
















































b. An error was made in the journal. Identify the error and indicate how to correct it.
c. When Jamison compares the general ledger Accounts Payable account to the Accounts Payable ledger, it notices that the general ledger control account is $10,000 more than the schedule of Accounts Payable. What is the most likely cause and how should it be corrected?







May 15, 2022
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