怀尔德会计学原理第21版课后习题答案SMChap007A.doc

答案家 免费找答案 ?2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. PAGE 498 Fundamental Accounting Principles, 21st Edition ?2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. PAGE 497 Solutions Manual, Chapter 7 Appendix 7A—PERIODIC Accounting Information Systems Quick Studies Quick Study 7-12A (20 minutes) PURCHASES JOURNAL Date Account Date of Invoice Terms PR Accounts Payable Cr.  Purchases Dr. Office Supplies Dr. Other Accounts Dr. May 1 Krause, Inc. 5/01 n/30 10,100 10,100 14 Store Supplies/ Chang Co. 5/14 n/30 240 240 17 Monder Company 5/17 n/30 260 260 EXERCISES Exercise 7-12A (15 minutes) SALES JOURNAL Date Account Debited InvoiceNumber PR Accounts Receivable Dr. Sales Cr. May 7 J. Dryer 5704 1,250 12 R. Lamb 5705 340 25 T. Taylor 5706 750 Exercise 7-13A (25 minutes) CASH RECEIPTS JOURNAL Date AccountCredited Explanation PR Cash Dr. SalesDiscountDr. Accts.Rec.Cr. SalesCr. OtherAccountsCr. Nov. 9 Notes Payable Note to bank 3,750 3,750 13 J. Ali, Capital Contribution 5,000 5,000 18 Sales Cash sale 330 330 27 J. Than Invoice, 11/7 980 20 1,000 Exercise 7-14A (25 minutes) CASH DISBURSEMENTS JOURNAL Date Ck. No. Payee Account Debited PR CashCr. Purchases DiscountsCr. Other AccountsDr. AccountsPayableDr. Apr. 9 210 Kitt Corp. Store Supplies 650 650 17 211 City Bank Notes Payable 1,400 1,400 28 212 Lite Lite 4,410 90 4,500 29 213 B. Dock Salaries Expense 1,800 1,800 30 214 Seth Inc. Seth, Inc. 2,950 2,950 PROBL