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the month of May 2013: John’s returned some of the merchandise purchased in (1).

ID: 2464626 • Letter: T

Question

the month of May 2013:


John’s returned some of the merchandise purchased in (1). The cost of the merchandise was $1,300 and John’s account was credited by the supplier.


Prepare the necessary journal entries to record these transactions. (If no entry is required for a particular transaction, select "No journal entry required" in the first account field.)

1. John’s purchased merchandise on account for $6,400. Freight charges of $1,000 were paid in cash. 2.

John’s returned some of the merchandise purchased in (1). The cost of the merchandise was $1,300 and John’s account was credited by the supplier.

3. Merchandise costing $3,500 was sold for $6,600 in cash.

Explanation / Answer

1. a. Purchases A/c Dr $6400

To Creditors   $6400

(Being merchandise purchased on credit)

b. Freight A/c Dr $1000

To Cash A/c $1000

(Being freight paid in cash)

2. Creditors Dr $1300

To Purchase Returns $1300

(Being merchandise returned)

3. Cash Dr $6600

To Sales $6600

(Being merchandise sold for cash)

#Goods costing $3500 sold for $6600 therefore profit is $3100. However, entry for this profit shall be made at year end on preparation of final accounts, hence no entry is required right now.