Accounting Transaction Records Exercise
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ScribdTranslationsAccounting Transaction Records Exercise
Uploaded by
ScribdTranslationsOpen University for Adults
UAPA
Student:
Marcos Jiménez
Enrollment:
100044306
Subject:
Accounting
Theme:
Accounting Transaction Records
.
Date:
02-02-2023
Exercise. Register the following economic events of the month at Primera SA.
April 2021 in the Journal
1. Purchase of merchandise for 38,000 on credit
2. Sale of merchandise for 18,000 according to invoice no. 51.
3. Purchase of cleaning supplies for 4,800 with check 345 from the Bank
Commercial
4. Purchase of merchandise for 26,000 on credit
5. Sale of merchandise for 38,000 in cash
6. Charge a client 22,750.00
7. Deposit the day's collection into the checking account of the Commercial Bank.
previously, for the amount of 27,750.00
8. Sale of merchandise for 522,500.00 in cash and with a 10% discount.
9. The customer from day 1 returns 15% of the merchandise. We issue a note of
cash return no. 101.
10. Cash purchase of supplies and other stationery expenses for 9,500.00
11. The company was established with an initial contribution from Mr. Manuel Céspedes.
of 1,574,245.00 of which in cash were 1,000,000.00 with a value of
1,000.00 per share and the rest a building
12. The benefits of the previous period were 455,700.00
13. Merchandise was purchased for 19,000 plus a 20% financing interest.
14. Purchase of a calculator for the office for 1,250.00 on credit.
15. Purchase of goods for 22,500 in cash with a 12% discount
15. Charged 12,300.00 from a client
16. Sale of goods for 28,000 on credit with a 13% interest
financing.
17. Cash payment for advertising service amounting to 42,521.11
18. Salaries and wages were paid for a value of 26,588.99
19. Office equipment rental paid in the amount of 3,650.00
20 Advance payment was made for a value of 12,700.00
It is requested to make journal entries and transfers to the general ledger or T account.
MAJL Investment
Accounting Entry
Date Description Debit Credit
01/02/2023 Merchandise Purchase $ 38,000.00
@
Accounts payable $ 38,000.00
To register merchandise purchase
02/02/2023 Accounts Receivable $ 18,000.00
@
Sale of Merchandise $ 18,000.00
to register sale according to invoice #51
03/02/2023 Purchase cleaning supplies $ 4,800.00
@
Bank $ 4,800.00
to register purchase with check 341 from
commercial bank
4/02/2023 Compra de Mercancía $ 26,000.00
@
accounts payable $ 26,000.00
to register the purchase of merchandise
5/02/2023 Cash in hand and bank $ 38,000.00
@
Sale Merchandise $ 38,000.00
to record merchandise sale
06/02/2023 Cash in hand and bank $ 22,750.00
@
Accounts receivable $ 22,750.00
to record customer debt collection.
7/02/2023 Commercial Bank $ 27,750.00
@
Cash in hand and bank $ 27,750.00
To register in current account bank.
8/02/2023 Cash in hand and bank $ 470,250.00
10% discount $ 52,250.00
@
Sale of merchandise $ 522,500.00
to register merchandise purchase
9/02/2023 Merchandise Return $ 5,700.00
@
Cash and Bank 5,700.00
To register return No. 101
10/02/2023 Purchase Stationery $9,500.00
@
Cash, cash register, and bank $9,500.00
To register the purchase of expendable materials
11/02/2023 Cash in hand and bank $1,000,000.00
Building $574,245.00
@
$1,574,245.0
Social actions 0
To record the stock sales of Mr.
Manuel Céspedes
12/02/2023 Cash $455,700.00
@
Period benefit $455,700.00
To register benefit period 2022
02/13/2023 Purchase Merchandise $19,000.00
Interest on credit purchase $3,800.00
@
Accounts payable $22,800.00
Office Supplies $1,250.00
@
Accounts payable $1,250.00
To record a credit purchase
15/02/2023 Purchase of Merchandise $22,500.00
@
Cash on hand and bank $19,800.00
12% discount $2,700.00
To record purchase of merchandise with
discount
15/02/2023 Efectivo Caja y Banco $12,300.00
@
Accounts receivable $12,300.00
02/16/2023 Accounts Receivable $28,000.00
Interest in financing $3,640.00
@
Sale of Merchandise $31,640.00
To record a sale on credit with interest
17/02/2023 Advertising $42,521.11
@
Cash and bank $42,521.11
To register payment for advertising service
18/02/2023 Salary Payment $26,588.99
@
Cash in hand and bank $26,588.99
To record salary payment
19/02/2023 Accounts Payable $3,650.00
@
Cash and bank $3,650.00
To record payment for equipment rental
office
20/02/2023 Secure payment $12,700.00
@
Cash in hand and bank 12,700.00
To register advance secure payment
MAJOR GENERAL
Cash in Hand and Bank Debit Credit Balance
38,000.0 (38,000.
February 1, 2023 Expenses 0 00)
18,000. 20,000.
2 Febrero 2023 Income 00 00)
4,800.0 (24,800.
3 Febrero 2023 Expenses 0 00)
26,000.0 (50,800.
February 4, 2023 Expenses 0 00)
38,000. 12,800.
5 Febrero 2023 Entrance 00 00)
27,750. 14,950
6 Febrero 2023 Income 00 .00
522,500.0 537,450.
February 8, 2023 Income 0 00
5,700.0 531,750.
9 Febrero 2023 Expenses 0 00
9,500.0 522,250.
10 Febrero 2023 Expenses 0 00
February 11, 2023 Capital 1,000,000.0 1,522,250.
0 00
574,245.0 2,096,495.
11 Febrero 2023 Active 0 00
455,700.0 2,552,195.
February 12, 2023 Income 0 00
22,800.0 2,529,395.
February 13, 2023 Expenses 0 00
Payment 1,250.0 2,528,145.
14 Febrero 2023 Provider 0 00
22,500.0 2,505,645.
February 15, 2023 Expenses 0 00
12,300. 2,517,945.
February 15, 2023 Income 00 00
31,640. 2,549,585.
16 Febrero 2023 Income 00 00
42,521.1 2,507,063.
17 Febrero 2023 Expenses 1 89
26,588.9 2,480,474.
18 Febrero 2023 Expenses 9 90
Payment 3,650.0 2,476,824.
February 19, 2023 Provider 0 90
12,700.0 2,464,124
20 Febrero 2023 Expenses 0 90
