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1. You keep the accounting records for a small merchandising corporation which o

ID: 2347022 • Letter: 1

Question

1. You keep the accounting records for a small merchandising corporation which operates on a fiscal year that ends on December 31. Using the separate general journal form provided, journalize the selected business transactions given below. You may omit the explanations for your entries.

Dec. 2 Purchased $6,000 worth of merchandise on credit from Buy-Right Corp.. Their invoice #a210 includes sales terms of 1/10, n/30, FOB shipping point.

3 Paid Express Shipping Company $150 for the delivery of the merchandise you purchased from Buy-Right Corp. on Dec. 2.

4 Sold $10,000 worth of merchandise on credit to Best Supply Co. on Invoice #2256, terms 2/10, n/30, FOB shipping point. The merchandise cost $7,000.

5 You discovered that some of the merchandise you purchased from Buy-Right Corp. on Dec. 2 was defective and had to be sent back. You returned $1,000 worth of merchandise.

14 Received a check from Best Supply Co. for the merchandise you had sold to them on Dec. 4, less their applicable discount.

Explanation / Answer

Dec 2 Debit: Merchandise inventory 6,000 Credit: Accounts payable 6,000 Dec 3 Debit: Merchandise inventory 150 Credit: Cash 150 Dec 4 Debit: Accounts receivable 10,000 Credit: Sales revenue 10,000 Debit: Cost of goods sold 7,000 Credit: Merchandiseinventory 7,000 5. Debit: Accounts payable 1,000 Credit: Merchandise inventory 1,000 6. Debit: Cash 9,800 Debit: Sales disounts 200 Credit: Accounts receivable 10,000