End of Month Posting
End of Month Posting
End of Month Posting
Endofmonthposting
ManualAccountingPracticeSet
ExtremelyBoard,AustralasianEdition3
Feedback:Endofmonthposting
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Yourprogress
Yourgrading
Yourgradingoutcome(stillinprogress)
Awarded Total
Points(priortothispage)
453
626
Points(onthispage)
121
121
289
Points(afterthispage)
Total
574 1,036
Com ple te d:
59%(approximately)
Now thatyouhavecompletedtheJunebankreconciliationprocess,youarereadytoperformtheendofmonthpostingprocedure.
Thepurposeofthisendofmonthpostingistotransferthetotalsfromthespecialjournalstotheappropriategeneralledger
accountssothatthebalancesinthoseledgeraccountsreflectallofthetransactionsthatoccurredthroughouttheperiod.
Instructionsforendofmonthposting
1) Totaltheremainingcolumnsinthespecialjournals.RecordtheamountintheTotalrow ofeachjournal.
2) Postthetotalsoftheremainingcolumnsinthespecialjournalstotheircorrespondingledgeraccount.Toconfirmthatthe
postinghasbeenperformed,apostingreferenceisrecordedinthelastrow ofthespecialjournals.Ifthetotalofacolumnis
notrequiredtobeposted,youneedtorecordanXinthepostreferencefieldforthatcolumn.
3) RecordthefinalunadjustedbalanceofeachledgeraccountintheUnadjustedBalancerow ofeachledger,evenforledgers
w ithabalanceofzero.Althougheachledgeralreadyhasarunningbalance,theUnadjustedBalancerow muststillbefilledout
inordertoreceivefullpoints.
BackO nTrackfunctionality
Pleasenotethatanyansw ersfrompreviouspagescarriedthroughontothispage(eitheronthepageorinapopup
informationpage)havebeenreset,ifnecessary,tothecorrectansw ers.Yourparticularansw ersfrompreviouspagesare
nolongershow n.
Remember:
Enterallansw erstothenearestwholedollar.
Youarealsorequiredtoapplythejournalsandledgersinstructionsprovidedinpreviousw eeks.
BeforepressingtheSubmitansw ersbutton,w erecommendthatyouclicktheShowAlltabandcheckthatallrelevantaccounting
recordshavebeencompleted.
Ifyouw anttoprintthispage,pleasereadandfollow thespecialprintinginformationtoensureyoucanprintthespecialjournals
infull.
SALESJOURNAL
https://www.perdisco.com/elms/qsam/html/qsam.aspx
1/9
03/10/2016
Endofmonthposting
Date
Invoice
No.
Account
Post
Ref.
Amount
Jun
4 ARCBalls'nAll
201
1103
576
Jun
12 ARCGreatSports
202
1106
1,260
Jun
16 ARCCroquetandCricket
203
1105
1,365
Jun
23 ARCGreatSports
204
1106
1,000
Jun
Jun
Jun
Jun
Total
PostReference
110 ) /(
4201
400 )
Feedback
SALESJOURNAL
Date
Account
Invoice
No.
Post
Ref.
Amount
201 1103
576
Jun 12 ARCGreatSports
202 1106
1,260
Jun 16 ARCCroquetandCricket
203 1105
1,365
Jun 23 ARCGreatSports
204 1106
1,000
Jun
4 ARCBalls'nAll
Total
4,201
(110)/(400)
PostReference
(Q=812.purchasesJournalEndMonth)
PURCHASESJOURNAL
Date
Account
Jun
1 APCGoodSports
Jun
6 APCSportBorders
Jun
Post
Ref.
Terms
29 APCHike
Jun
Jun
Jun
Jun
Amount
net30
2103
1,520
2/10,n/30
2101
1,270
2/10,n/30
2104
980
Total
PostReference
210 ) /(
3770
500 )
Feedback
PURCHASESJOURNAL
Date
Account
https://www.perdisco.com/elms/qsam/html/qsam.aspx
Terms
Post
Ref.
Amount
2/9
03/10/2016
Endofmonthposting
Jun
1 APCGoodSports
Jun
6 APCSportBorders
Jun 29 APCHike
net30 2103
1,520
2/10,n/30 2101
1,270
2/10,n/30 2104
980
Total
3,770
(210)/(500)
PostReference
(Q=813.cashReceiptsJournalEndMonth)
CASHRECEIPTSJOURNAL
Date
Account
Jun
1 BankLoanPayable
Jun
4 SalesRevenue
Jun
11 ARCJumpAround
Jun
11 SalesRevenue
Jun
18 ARCGreatSports
Jun
18 SalesRevenue
Jun
19 ARCBalls'nAll
Jun
25 SalesRevenue
Jun
29 ARCTheLockerRoom
Jun
30 SalesRevenue
Jun
30 ARCGreatSports
Jun
30 InterestRevenue
Debit
Post
Ref.
Ca sha t
Ba nk
Credit
Discount
Allowed
Accounts
Receiva ble
Sa lesRevenue
Other
Accounts
250
45,000
45,000
5,840
5,840
1101
1,169
62
1,231
11,015
11,015
1106
1,000
1,000
9,261
9,261
1103
1,951
1,951
11,318
11,318
1104
3,894
3,894
7,976
7,976
1106
1,000
1,000
403
249
249
Jun
Jun
Jun
Jun
Jun
Jun
Total
97,673
PostReference
62
(100) (
573 )
45410
(
400 )
7076
(
110 )
45249
X)
Feedback
CASHRECEIPTSJOURNAL
Date
Account
Jun
1 BankLoanPayable
Jun
4 SalesRevenue
Jun 11 ARCJumpAround
Jun 11 SalesRevenue
Jun 18 ARCGreatSports
Jun 18 SalesRevenue
Jun 19 ARCBalls'nAll
Jun 25 SalesRevenue
https://www.perdisco.com/elms/qsam/html/qsam.aspx
Credit
Sa les
Accounts
Other
Revenue Receiva ble Accounts
Debit
Post
Ref.
Ca sha t
Ba nk
Discount
Allowed
250
45,000
45,000
5,840
5,840
1101
1,169
62
1,231
11,015
11,015
1106
1,000
1,000
9,261
9,261
1103
1,951
1,951
11,318
11,318
3/9
03/10/2016
Endofmonthposting
Jun 29 ARCTheLockerRoom
Jun 30 SalesRevenue
Jun 30 ARCGreatSports
Jun 30 InterestRevenue
1104
3,894
3,894
7,976
7,976
1106
1,000
1,000
403
249
249
97,673
62
45,410
7,076
45,249
(100)
(573)
(400)
(110)
(X)
Total
Postreference
(Q=814.cashPaym entsJournalEndMonth)
CASHPAYMENTSJOURNAL
Date
Account
Cheque
No.
Debit
Post
Ref.
Accounts
Pa ya ble
Credit
Purcha ses
Ca sha t
Ba nk
OtherAccounts
Discount
Received
Jun
3 Purchases
603
684
684
Jun
4 APCExtremeSportsSupplies
604
2102
2,303
2,280
23
Jun
6 APCHike
605
2104
3,764
3,689
75
Jun
11 APCJ.J.Spud
606
2105
3,847
3,847
Jun
15 WagesExpense
607
516
5,857
5,857
Jun
24 APCGoodSports
608
2103
4,648
4,648
Jun
27 APCSportBorders
609
2101
3,747
3,747
Jun
29 WagesExpense
610
516
5,986
5,986
Jun
30 SalaryExpense
611
545
6,100
6,100
Jun
30 BankCharges
572
Jun
Jun
Jun
Jun
Jun
Jun
Total
18309
PostReference
210 )
684
(
500 )
17949
(
36,844
X)
(100) (
98
402 )
Feedback
CASHPAYMENTSJOURNAL
Date
Account
Cheque
No.
Debit
Post
Ref.
Credit
Accounts
Other
Purcha ses
Pa ya ble
Accounts
Ca sha t
Ba nk
Discount
Received
Jun
3 Purchases
603
684
684
Jun
4 APCExtremeSportsSupplies
604
2102
2,303
2,280
23
Jun
6 APCHike
605
2104
3,764
3,689
75
Jun 11 APCJ.J.Spud
606
2105
3,847
3,847
Jun 15 WagesExpense
607
516
5,857
5,857
Jun 24 APCGoodSports
608
2103
4,648
4,648
Jun 27 APCSportBorders
609
2101
3,747
3,747
Jun 29 WagesExpense
610
516
5,986
5,986
Jun 30 SalaryExpense
611
545
6,100
6,100
https://www.perdisco.com/elms/qsam/html/qsam.aspx
4/9
03/10/2016
Endofmonthposting
Jun 30 BankCharges
572
Total
18,309
684
17,949
36,844
98
(210)
(500)
(X)
(100)
(402)
Postreference
(Q=815100.CashAtBank_endMonth)
GENERALLEDGER
Ac c ount:CashatBank
Ac c ountNo.100
Date
May
Description
Ref.
31 Balance
Debit
Credit
Balance
29,280DR
Jun
30 Totalfromcashreceiptsjournal
CRJ
97,673
126,953DR
Jun
30 Totalfromcashpaymentsjournal
CPJ
36,844
90,109DR
Jun
30
Jun
30
Jun
30
Jun
30 UnadjustedBalance
90109 DR
Feedback
Ac c ount:CashatBank
Ac c ountNo.100
Date
Description
May
Ref.
Debit
31 Balance
Credit
Balance
29,280DR
Jun
30 Totalfromcashreceiptsjournal
CRJ
97,673
126,953DR
Jun
30 Totalfromcashpaymentsjournal
CPJ
36,844
90,109DR
Jun
30 UnadjustedBalance
90,109DR
(Q=8151100.ARControl_endMonth)
Date
May
Description
Ref.
31 Balance
Debit
Credit
Balance
9,978DR
GJ
1,234
8,744DR
4201
12945 DR
7076
5869 DR
Jun
11 SalesreturnfromBalls'nAll
Jun
30 totalfromsalesjournal
SJ
Jun
30 totalfromCRJ
CRJ
Jun
30
Jun
30
Jun
30 UnadjustedBalance
5869 DR
Feedback
Date
May
Jun
Description
31 Balance
11 SalesreturnfromBalls'nAll
https://www.perdisco.com/elms/qsam/html/qsam.aspx
Ref.
Debit
Credit
Balance
9,978DR
GJ
1,234
8,744DR
5/9
03/10/2016
Endofmonthposting
Jun
30 Totalfromsalesjournal
Jun
30 Totalfromcashreceiptsjournal
Jun
30 UnadjustedBalance
SJ
4,201
12,945DR
CRJ
7,076
5,869DR
5,869DR
(Q=8152100.APControl_endMonth)
Ac c ount:APCAc c ountsPayableControl
Ac c ountNo.210
Date
May
Description
Ref.
Debit
Credit
Balance
17,142CR
GJ
1,623
15,519CR
3770
19289 CR
18309
980 CR
31 Balance
Jun
15 PurchasereturntoGoodSports
Jun
30 totalfrompurchasejournal
PJ
Jun
30 totalfromCPJ
CPJ
Jun
30
Jun
30
Jun
30 UnadjustedBalance
980 CR
Feedback
Ac c ount:APCAc c ountsPayableControl
Ac c ountNo.210
Date
May
Description
Ref.
31 Balance
Debit
Credit
Balance
17,142CR
Jun
15 PurchasereturntoGoodSports
GJ
1,623
15,519CR
Jun
30 Totalfrompurchasesjournal
PJ
3,770
19,289CR
Jun
30 Totalfromcashpaymentsjournal
CPJ
18,309
980CR
Jun
30 UnadjustedBalance
980CR
(Q=815400.SalesRevenue_endMonth)
Ac c ount:SalesRevenue
Ac c ountNo.400
Date
May
Description
Ref.
31 Balance
Debit
Credit
Balance
Jun
30 totalfromsalesjournal
SJ
4201
4201 CR
Jun
30 totalfromCRJ
CRJ
45410
49611 CR
Jun
30
Jun
30 UnadjustedBalance
49611 CR
Feedback
Ac c ount:SalesRevenue
Ac c ountNo.400
Date
Description
May
31 Balance
Jun
30 Totalfromsalesjournal
Jun
30 Totalfromcashreceiptsjournal
Jun
30 UnadjustedBalance
https://www.perdisco.com/elms/qsam/html/qsam.aspx
Ref.
Debit
Credit
Balance
SJ
4,201
4,201CR
CRJ
45,410
49,611CR
49,611CR
6/9
03/10/2016
Endofmonthposting
(Q=815401.SalesReturns_endMonth)
Ac c ount:SalesReturnsandAllowanc es
Ac c ountNo.401
Date
May
Description
Ref.
Debit
Credit
Balance
GJ
1,234
1,234DR
31 Balance
Jun
11 SalesreturnfromBalls'nAll
Jun
30
Jun
30
Jun
30
Jun
30 UnadjustedBalance
1234 DR
Feedback
Ac c ount:SalesReturnsandAllowanc es
Ac c ountNo.401
Date
Description
May
Ref.
11 SalesreturnfromBalls'nAll
Jun
30 UnadjustedBalance
Credit
GJ
1,234
1,234DR
1,234DR
(Q=815402.DiscountReceived_endMonth)
Date
May
Balance
31 Balance
Jun
Debit
Description
Ref.
31 Balance
Debit
Credit
Balance
98
Jun
30 totalfromCPJ
CPJ
98 CR
Jun
30
Jun
30
Jun
30 UnadjustedBalance
98 CR
Feedback
Date
Description
Ref.
May
31 Balance
Jun
30 Totalfromcashpaymentsjournal
Jun
30 UnadjustedBalance
Debit
Credit
Balance
CPJ
98
98CR
98CR
(Q=815500.Purchases_endMonth)
Ac c ount:Purc hases
Ac c ountNo.500
Date
May
Description
Ref.
31 Balance
Jun
30 totalfrompurchasejournal
PJ
Jun
30 totalfromCPJ
CPJ
Jun
30
https://www.perdisco.com/elms/qsam/html/qsam.aspx
Debit
Credit
Balance
3770
3770 DR
684
4454 DR
7/9
03/10/2016
Endofmonthposting
Jun
30 UnadjustedBalance
4454 DR
Feedback
Ac c ount:Purc hases
Ac c ountNo.500
Date
Description
Ref.
May
31 Balance
Jun
30 Totalfrompurchasesjournal
Jun
30 Totalfromcashpaymentsjournal
Jun
30 UnadjustedBalance
Debit
Credit
PJ
3,770
3,770DR
CPJ
684
4,454DR
4,454DR
(Q=815501.PurchaseReturns_endMonth)
Ac c ount:Purc haseReturnsandAllowanc es
Ac c ountNo.501
Date
May
Balance
Description
Ref.
Debit
Credit
Balance
GJ
1,623
1,623CR
31 Balance
Jun
15 PurchasereturntoGoodSports
Jun
30
Jun
30
Jun
30
Jun
30 UnadjustedBalance
1623 CR
Feedback
Ac c ount:Purc haseReturnsandAllowanc es
Ac c ountNo.501
Date
May
Description
Ref.
31 Balance
Jun
15 PurchasereturntoGoodSports
Jun
30 UnadjustedBalance
Debit
Credit
GJ
1,623
1,623CR
1,623CR
(Q=815573.DiscountAllowed_endMonth)
Ac c ount:Disc ountAllowed
Ac c ountNo.573
Date
May
Balance
Description
Ref.
31 Balance
Debit
Credit
Balance
62
Jun
30 totalfromCRJ
CRJ
62 DR
Jun
30
Jun
30
Jun
30 UnadjustedBalance
62 DR
Feedback
Ac c ount:Disc ountAllowed
Ac c ountNo.573
Date
Description
https://www.perdisco.com/elms/qsam/html/qsam.aspx
Ref.
Debit
Credit
Balance
8/9
03/10/2016
Endofmonthposting
May
31 Balance
Jun
30 Totalfromcashreceiptsjournal
Jun
30 UnadjustedBalance
CRJ
62
62DR
62DR
ManualAccountingPracticeSet
ExtremelyBoard,Aus tralas ianEdition3(VBA3q)
2 0 0 9 2 0 1 4 P erdis c o/latin/.v.,learnthoroughly
http://www.perdis c o.c om
Terms O fU s e| P rivac yP olic y| M onday,O c tober0 3 ,2 0 1 6 ,2 3 :3 5
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