Sections:

Special Journals: The Sales Journal , Page 22

Assignment iconAssignment

Part 1 (8 points):

Record the following transactions on Page 12 of a sales journal (sales journal spreadsheet template is provided below).

Mar 7

 

Sold merchandise on account to Sampson High School for $2,000; Sales Slip 350.  (The school is exempt from sales tax).

12

 

Sold merchandise on account to Carl Mayo for $850 plus $51 sales tax, Sales Slip 351

17

 

Sold merchandise on account to Molly Smith for $600 plus $36 sales tax, Sales Slip 352

30

 

Sold merchandise on account to Hampton School District for $3,700, Sales Slip 353  (tax exempt)


Use this Sales Journal template

 

Part 2 (10 points):


Post the transactions in the sales journal used in Part 1 to subsidiary ledger accounts (individual charge customer ledger accounts—a form is provided below).  Then total the columns in the sales journal used in Part 1 for the month of March and post the totals from the sales journal columns to the ledger accounts labeled:  Accounts Receivable, Sales Tax Payable, and Sales (ledger forms are provided below).

Use these subsidiary and general ledger forms


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