991期末考解答

991期末考解答

Info iconThis preview shows pages 1–2. Sign up to view the full content.

View Full Document Right Arrow Icon
1. 130,000 1. General Journal J1 Date Account Titles and Explanation Ref. Debit Credit Apr. 2 Merchandise Inventory. ...................... Accounts Payable . ...................... 120 201 6,900 6,900 4 Accounts Receivable . ........................ Sales . ........................................... Cost of Goods Sold . .......................... Merchandise Inventory . ............. 112 401 505 120 5,500 4,100 5,500 4,100 5 Freight-out. ......................................... Cash . ........................................... 644 101 240 240 6 Accounts Payable . ............................. Merchandise Inventory . ............. 201 120 500 500 11 Accounts Payable ( 6,900 – 500). ..... Merchandise Inventory ( 6,400 X 1%) . ......................... Cash . ........................................... 201 120 101 6,400 64 6,336 13 Cash . ................................................... Sales Discounts ( 5,500 X 1%) . ........ Accounts Receivable . ................ 101 414 112 5,445 55 5,500 14 Merchandise Inventory. ..................... Cash . ........................................... 120 101 3,800 3,800 16 Cash . ................................................... Merchandise Inventory . ............. 101 120 500 500 18 Merchandise Inventory. ..................... Accounts Payable . ..................... 120 201 4,500 4,500 20 Merchandise Inventory. ..................... Cash . ........................................... 120
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Image of page 2
This is the end of the preview. Sign up to access the rest of the document.

Page1 / 4

991期末考解答

This preview shows document pages 1 - 2. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online