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Enter the debits and credits necessary to record the following transactions ( fo

ID: 2456793 • Letter: E

Question

Enter the debits and credits necessary to record the following transactions ( for I-L, only journalize on the books of the seller)

a) cash purchase/sale of 2400 and cost of merchandise 1900

b) credit purchase/sale of 800 with credit terms of 2/10, n/30 and cost of merchandise 500.

c) return of 100 of merchandise in transaction b (cost of 40)

d) payment/reciept of amount due in transaction b within the discount period

e) payment of 200 in delivery with terms of FOB shipping point

f) pqayment of 145 in delivery with terms FOB destination

g) credit purchase/sales of 900 with perpaid delivery charges of 60 (not included int he 900) credit terms of 1/10, n/30, FOB shipping point, and cost of merchandise 500

h) payment and receipt of the amount due from transaction g beyond the discount period

i) cash sale of 200 with a sales tax of 5% and cost of 80

j) payment of 300 in sale tax to the taxing authority

k) credit card sale of 500 with a cost of 200

L) record payment of service charges on credit card sales equal to 200

Explanation / Answer

Journal In the books of purchaser:

Journal in the books of Seller:

Date Particulars Debit Credit a. Purchases 2400          Cash 2400 b. Purchases 800          Accounts payable 800 c. Accounts payable 100          Purchases 100 d. Accounts Payable 700           Cash 686           Discount (700*2%) 14 e. Purchases 200           Cash 200 f. Purchases 145            Cash 145 g. Purchases 960              Accounts payable 900              Cash 60 h. Accounts payable 960              Cash 960