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1. Encumbrances: The city orders a fire truck estimated to cost $140,000. The fi

ID: 2376450 • Letter: 1

Question

1. Encumbrances:

The city orders a fire truck estimated to cost $140,000.  The fire truck arrives with an invoice of $138,000.  A voucher is processed and paid 2 weeks later. Record the journal entries for these transactions.

2. Journal Entries

Record the following transactions:

a.      The city orders a police car estimated to cost $22,000

b.      The police car arrives with an invoice of $25,000.  The invoice is process for payment.

c.      The invoice is paid.

d.        The police car is destroyed in a crash and is sold for scrap of $1000.

Explanation / Answer

1. Encumbrances:

The city orders a fire truck estimated to cost $140,000.  The fire truck arrives with an invoice of $138,000.  A voucher is processed and paid 2 weeks later. Record the journal entries for these transactions.

When order place : No entry

When fire truck arrives with an invoice of $138,000

Fire Truck A/c Dr $138000

To Account Payable $138000

A voucher is processed and paid 2 weeks later.

Account payable A/c Dr $138000

To cash $138000


2. Journal Entries

Record the following transactions:

a.      The city orders a police car estimated to cost $22,000

No entry

b.      The police car arrives with an invoice of $25,000.  The invoice is process for payment.

Police Car A/c $25000

To Account Payable $25000

c.      The invoice is paid.

Account payable A/c Dr $25000

To cash $25000

d.        The police car is destroyed in a crash and is sold for scrap of $1000.

Cash A/c Dr $1000

Loss on crash Dr $24000

To police Car $25000