the cash payments and purchases journals for out of eden landscaping co are shown be 551369 | Homework Solutions

EX 5-16 Accounts payable subsidiary ledger

The cash payments and purchases journals for Out of Eden Landscaping Co. are shown below. The accounts payable control account has a June 1, 2012, balance of $2,450, consisting of an amount owed to Augusta Sod Co.

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CASH PAYMENTS JOURNAL

Other

Accounts

Ck.

Post.

Accounts

Payable

Cash

Date

No.

Account Debited

Ref.

Dr.

Dr.

Cr.

2012

Jun. 4

203

Augusta Sod Co

v

2,450

4,000

5

204

Utilities Expense

54

410

15

205

Kopp Lumber Co.

v

5,135

24

206

Schott’s Fertilizer

v

820

30

410

8,405

(v)

(21)

PURCHASES JOURNAL

Accounts

Landscaping

Other

Post.

Payable

Supplies

Accounts

Post.

Date

Account Credited

Ref.

Cr.

Dr.

Dr

Ref.

Amount

2012

June 3

Kopp Lumber Co.

v

5,135

5,135

7

Concrete Equipment Co,

v

2,650

Equipment

18

2,650

14

Schott’s Fertilizer

v

820

820

24

Augusta Sod Co.

v

6,010

6,010

29

Kopp Lumber Co.

v

7,200

7,200

30

21,815

19,165

2,650

(21)

(14)

()

Prepare a schedule of the accounts payable subsidiary ledger balances, and determine that the total agrees with the ending balance of the accounts payable account.

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