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Module 6 Assignment 1 Accounting

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Start by reading and following these instructions:

1. Quickly skim the questions or assignment below and the assignment rubric to help you focus.

2. Read the required chapter(s) of the textbook.  Some answers may require you to do additional research on the Internet or in other reference sources.  Choose your sources carefully.

3. Consider the discussion and the any insights you gained from it.

4. Produce the Assignment submission in a single Microsoft Word or Open Office document.  Be sure to cite your sources, use APA style as required, check your spelling.

Assignment:

1. The books have been closed for the first year of business for Sanchez Computer Center. The company ended up with a marginal profit for the first three months in operation. Tony expects faster growth as he enters a busy season.

Following is a list of transactions for the month of October, 201X. Petty Cash account #1010 and Miscellaneous Expense account #5100 have been added to the chart of accounts.

Oct. 1  Paid rent for November, December, and January, $1,200 (check no. 8108).

Oct. 2  Established a petty cash fund for $100.

Oct. 4  Collected $3,600 from a cash customer for building five systems.

Oct. 5  Collected $2,600, the amount due from A. Pitale’s invoice no. 12674, customer on account.

Oct. 6  Purchased $25 worth of stamps using petty cash voucher no. 101.

Oct. 7  Withdrew $2,000 (check no. 8109) for personal use.

Oct. 8  Purchased $22 worth of supplies using petty cash voucher no. 102.

Oct. 12      Paid the newspaper carrier $10 using petty cash voucher no. 103.

Oct. 16      Paid the amount due on the September phone bill, $65 (check no. 8110).

Oct. 17      Paid the amount due on the September electric bill, $95 (check no. 8111).

Oct. 22      Performed computer services for Taylor Golf; billed the client $4,200 (invoice no. 12675).

Oct. 23      Paid $20 for computer paper using petty cash voucher no. 104.

Oct. 30      Took $15 out of petty cash for lunch, voucher no. 105.

Oct. 31      Replenished the petty cash. Coin and currency in drawer total $8.

Because Tony was so busy trying to close his books, he forgot to reconcile his last three months of bank statements. A list of all deposits and checks written for the past three months (each entry is identified by chapter, transaction date, or transaction letter) and the bank statements for July through September are provided. The statement for October won’t arrive until the first week of November.

Task

a. Record the transactions in general journal or petty cash format.

b. Post the transactions to the general ledger accounts.

c. Prepare a trial balance.

d. Compare the Computer Center’s deposits and checks with the bank statements and complete a bank reconciliation as of September 30, 201X.

Chapter

Transaction

Payor/Payee

Amount

Deposits

1

a

Tony Freedman

$4,500

1

f

Cash customer

250

1

i

Taylor Golf

1,200

1

g

Cash Customer

200

2

p

Cash Customer

900

3

Sept. 2

Tonya Parker Jones

325

3

Sept. 6

Summer Lipe

220

3

Sept. 12

Jeannine Sparks

850

3

Sept. 26

Mike Hammer

140

Chapter

Transaction

Check #

Payor/Payee

Amount

Checks

1

b

8095

Multi Systems, Inc.

$1,200

1

c

8096

Office Furniture, Inc.

600

1

e

8097

Capital Management

400

1

j

8098

Tony Freedman

100

2

l

8099

Insurance Protection, Inc.

150

2

m

8100

Office Depot

200

2

n

8101

Computer Edge Magazine

1,400

2

q

8102

San Diego Electric

85

2

r

8103

U.S. Postmaster

50

3

Sept. 1

8104

Capital Management

1,200

3

Sept. 8

8105

Pacific Bell USA

155

3

Sept. 15

8106

Computer Connection

200

3

Sept. 16

8107

Multi Systems, Inc.

1,200

Bank Statement

First Union Bank 322 Glen Ave. Escondido, CA 92025

Sanchez Computer Center

Statement Date: July 22, 201X

Checks Paid:

Deposits and Credits:

Date paid

Number

Amount

Date received

Amount

7-4

8095

1,200.00

7-1

4,500.00

7-7

8096

600.00

7-10

250.00

7-15

8097

400.00

7-20

1,200.00

7-21

200.00

Total 3 checks paid: $2,200.00

Total Deposits

$6,150.00

Ending balance on July 22: $3,950.00

Received statement: July 29, 201X.

             

Bank Statement

First Union Bank 322 Glen Ave. Escondido, CA 92025

Sanchez Computer Center

Statement Date: August 21, 201X

Checks Paid:

Deposits and Credits:

Date paid

Number

Amount

Date received

Amount

8-2

8098

100.00

8-12

900.00

8-3

8099

150.00

8-10

8100

200.00

8-15

8101

1,400.00

8-20

8102

85.00

Total 3 checks paid: $1,935.00

Total Deposits

$900.00

Beginning balance on July 22: $3,950.00

Ending balance on August 21: $2,915.00

Received statement: August 27, 201X.

               

Bank Statement

First Union Bank 322 Glen Ave. Escondido, CA 92025

Sanchez Computer Center

Statement Date: July 22, 201X

Checks Paid:

Deposits and Credits:

Date paid

Number

Amount

Date received

Amount

9-2

8098

50.00

9-4

325.00

9-6

8099

1,200.00

9-7

220.00

9-12

8100

155.00

9-14

850.00

Total 3 checks paid: $1,405.00

Total Deposits

$1,395.00

Beginning balance on August 21: $2,915.00

Ending balance on September 21: $2,905.00

Received statement: September 29, 201X.

               

2. From the following in 201X, record the transactions in Burbanks’s auxiliary petty cash record and general journal as needed:

Oct. 1  A check was drawn (no. 444) payable to Jane Janiak, petty cashier, to establish a $180 petty cash fund.

Oct. 5  Paid $26 for postage stamps, voucher no. 1.

Oct. 9  Paid $10 for delivery charges on goods for resale, voucher no. 2.

Oct. 12      Paid $18 for donation to a church (miscellaneous expense), voucher no. 3.

Oct. 14      Paid $12 for postage stamps, voucher no. 4.

Oct. 17      Paid $21 for delivery charges on goods for resale, voucher no. 5.

Oct. 27      Purchased computer supplies from petty cash for $18; voucher no. 6.

Oct. 28      Paid $20 for postage, voucher no. 7.

Oct. 29      Drew check no. 592 to replenish petty cash and a $12 shortage.

3. Slacks.com received a bank statement from French Bank indicating a balance of $8,200. Based on Slacks.com’s check stubs, the ending checkbook balance was $9,000. Your task is to prepare a bank reconciliation for Slacks.com as of July 31, 201X, from the following information (journalize as needed):

 a. Checks outstanding: no. 122, $850; no. 130, $720.

 b. Deposits in transit, $2,100.

 c. Slacks.com forgot to record a $1,300 equipment purchase made with a debit card.

 d. Bank service charges, $55.

 e. French bank collected a note for Slacks.com, $1,090, less a $5 collection fee.

4. From the following in 201X, record the transactions in Burbank’s auxiliary petty cash record and general journal as needed:

Oct. 1  A check was drawn (no. 444) payable to Eileen Cooper, petty cashier, to establish a $200 petty cash fund.

Oct. 5  Paid $20 for postage stamps, voucher no. 1.

Oct. 9  Paid $11 for delivery charges on goods for resale, voucher no. 2.

Oct. 12      Paid $16 for donation to a church (miscellaneous expense), voucher no. 3.

Oct. 14      Paid $10 for postage stamps, voucher no. 4.

Oct. 17      Paid $20 for delivery charges on goods for resale, voucher no. 5.

Oct. 27      Purchased computer supplies from petty cash for $25, voucher no. 6.

Oct. 28      Paid $13 for postage, voucher no. 7.

Oct. 29      Drew check no. 715 to replenish petty cash and a $5 shortage.

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