Directions by L78XvU8P

VIEWS: 7 PAGES: 35

									ACCT 151A
MP 2

Enter Your Name here

The following worksheets were created for use with the Mini-Practice Set 2 IF you want to complete the assignment using Exce

Be sure to SAVE this workbook to your computer before working on it.

The worksheets were created based on generic printer so some forms may not print as well on your printer, you
will need to modify your printer settings. If you are using the Study Guide and Working Papers text, you do not
need these forms.




Instruction 1: Open the General Ledger by adding the names and account numbers (the Cash account has been
completed for you on these forms) to the General Ledger forms. Be sure not to skip any accounts. The
beginning balances should now be inserted into the permenant accounts. The date should be Oct 1 (not Sep 30).
In the Description column, enter the word(s) Balance or Balance Forward or Forward. Enter a checkmark in the
Post Reference column because the forwarded balance is NOT coming from a journal and the checkmark
indicates this. The checkmark is created using the WingDings 2 font with a Capital P. The cash account has been
completed for you so you can copy/paste the checkmark to the other accounts that have beginning balances.
Notice from the Cash account that the balance is now placed ONLY in the balance column, not in the Debit or
Credit column because you are not debiting or crediting the accounts, you are just bringing forward the balance.
Instruction 2: Open the Subsidiary Ledgers in the same way you open the General Ledger.

The green column in the adjustment secition of the worksheet is provided for the letter references of your adjustments, a), b), e
e assignment using Excel.




your adjustments, a), b), etc.
Enter your name here
                              Sales Journal                                 Page ______
             Sales                                  Accounts    Sales Tax
              Slip                                 Receivable   Payable        Sales
   Date       No.      Customer Name          PR      Debit      Credit        Credit
Enter your name here
                                Purchases Journal                                   Page ______

                                           Invoice   Invoice                   Purchases Dr/
   Date                Purchased From      Number      Date    Terms   PR   Accounts Payable/Cr
Enter your name here
                                       Cash Receipts Journal                                               Page ______
                                   Accounts    Sales Tax                      Other Accounts Credit
                                  Receivable   Payable                                                       Cash
 Date          Description   PR     Credit      Credit     Sales Credit   Account Title    PR     Amount     Debit
Page ______
Enter your name here
                                     Cash Payments Journal                                               Page ______
                                                             Other Accounts Debit            Purchases
          Ck                              Accounts                                           Discount       Cash
  Date    No.          Explanation   PR Payable Debit   Account Title        PR     Amount    Credit       Credit
Enter your name here
                       General Journal                Page ____

   Date                Description       PR   Debit    Credit
       General Journal                Page ____

Date   Description       PR   Debit    Credit
       General Journal                Page ____

Date   Description       PR   Debit    Credit
       General Journal                Page ____

Date   Description       PR   Debit    Credit
Enter your name here
                                       GENERAL LEDGER

Acct Name:    Cash                                             Acct No:           101
                                                                    Balance
      Date               Description    PR   Debit   Credit   Debit         Credit
      2007
Oct          1 Balance                   P




Acct Name:                                                     Acct No:
                                                                    Balance
      Date               Description    PR   Debit   Credit   Debit         Credit




Acct Name:                                                     Acct No:
                                                                    Balance
      Date               Description    PR   Debit   Credit   Debit         Credit




Acct Name:                                                     Acct No:
                                                                    Balance
      Date               Description    PR   Debit   Credit   Debit         Credit
Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit
Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit
Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit
Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit
Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit
Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit
Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit
Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit




Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit
Acct Name:                                        Acct No:
                                                       Balance
   Date      Description   PR   Debit   Credit   Debit         Credit
Enter your name here
                        Accounts Receivable Subsidiary Ledger

Name:                                                           Terms:
    Date               Explanation      PR     Debit       Credit        Balance




Name:                                                           Terms:
    Date               Explanation      PR     Debit       Credit        Balance




Name:                                                           Terms:
    Date               Explanation      PR     Debit       Credit        Balance




Name:                                                           Terms:
    Date               Explanation      PR     Debit       Credit        Balance




Name:                                                           Terms:
    Date               Explanation      PR     Debit       Credit        Balance
Name:                                   Terms:
   Date   Explanation   PR   Debit   Credit      Balance




Name:                                   Terms:
   Date   Explanation   PR   Debit   Credit      Balance
Enter your name here
                          Accounts Payable Subsidiary Ledger

Name:                                                          Terms:
    Date               Explanation      PR      Debit      Credit       Balance




Name:                                                          Terms:
    Date               Explanation      PR      Debit      Credit       Balance




Name:                                                          Terms:
    Date               Explanation      PR      Debit      Credit       Balance




Name:                                                          Terms:
    Date               Explanation      PR      Debit      Credit       Balance




Name:                                                          Terms:
    Date               Explanation      PR      Debit      Credit       Balance
                                                     Worksheet

Acct                    Trial Balance          Adjustments        Adjusted Trial Balance   Income Statement     Balance Sheet
 #     Account Name   Debit       Credit   Debit         Credit    Debit        Credit     Debit      Credit   Debit     Credit
Account Name   Debit   Credit

								
To top