Tema: Transacciones de ventas de mercancía

Ednice Montes Torres

Administración de Empresas, National University College

ACCO 1050: Introducción a la Contabilidad II

Profesora Naomi Mendez Centerno

4 de julio de 2023
 Music Sound
Journal
Feb-23
Date Account Ref. DEBIT CREDIT
Merchandise Inventory 115 $ 10,000.00
2 Cash 110 $ 10,000.00
Purchased merchandise *

Cash 110 $ 2,000.00

4 Merchandise Inventory 413 $ 2,000.00
Return of damaged merchandise *

Merchandise Inventory 115 $ 4,000.00

6 Account Payable 210 $ 4,000.00
Purchased merchandise on credit *

Cash 110 $ 2,000.00

10 Sales 410 $ 2,000.00
Sales of merchandise *

COGS 510 $ 1,000.00

10 Merchandise Inventory 115 $ 1,000.00
Cost of sales *

Account Payable 210 $ 4,000.00

Cash 110 $ 3,920.00
12
Merchandise Inventory 115 $ 80.00
Payment of purchase (6 feb) *

Account Receivable 112 $ 5,000.00

15 Sales 410 $ 5,000.00
Sales on credit 3/10, n/30 *

COGS 510 $ 2,500.00

15 Merchandise Inventory 115 $ 2,500.00
Cost of sales *

Sales Returns or Allowance 413 $ 500.00

18 Account Receivable 112 $ 500.00
Return of defective merchandise *

Merchandise Inventory 115 $ 250.00

18 COGS 510 $ 250.00
Return of defective merchandise
 Cash 110 $ 4,365.00
Sale Discount 415 $ 135.00
20
Account Receivable 112 $ 4,500.00
Payment of purchases (Feb. 15)
Cash 110
Date Item Debit Credit Balance
Feb. 1 Bal. Inicial $ 12,000.00 $ 12,000.00
Feb. 2 Purchased merchandise $ 10,000.00 $ 2,000.00
Feb. 4 Return of damaged merchandise $ 2,000.00 $ 4,000.00
Feb. 10 Sales of merchandise $ 2,000.00 $ 6,000.00
Feb. 12 Payment of purchase (6 feb) $ 3,920.00 $ 2,080.00
Feb. 20 Payment of purchases (Feb. 15) $ 4,365.00 $ 6,445.00

Account Receivable 112

Date Item Debit Credit Balance
Feb. 15 Sales on credit 3/10, n/30 $ 5,000.00 $ 5,000.00
Feb. 18 Return of defective merchandise $ 500.00 $ 4,500.00
Feb. 20 Payment of purchases (Feb. 15) $ 4,500.00 $ -

Merchandise Inventory 115

Date Item Debit Credit Balance
Feb. 2 Purchased merchandise $ 10,000.00 $ 10,000.00
Feb. 4 Return of damaged merchandise $ 2,000.00 $ 8,000.00
Feb. 6 Purchased merchandise on credit $ 4,000.00 $ 12,000.00
Feb. 10 Cost of sales $ 1,000.00 $ 11,000.00
Feb. 12 Payment of purchase (6 feb) $ 80.00 $ 10,920.00
Feb. 15 Cost of sales $ 2,500.00 $ 8,420.00
Feb. 18 Return of defective merchandise $ 250.00 $ 8,670.00
Account Payable 210
Date Item Debit Credit Balance
Feb. 6 Purchased merchandise on credit $ 4,000.00 $ 4,000.00
Feb. 12 Payment of purchase (6 feb) $ 4,000.00 $ -

Capital 310
Date Item Debit Credit Balance
Feb. 1 Owner's Capital $ 12,000.00 $ 12,000.00

Sales 410
Date Item Debit Credit Balance
Feb. 10 Sales of merchandise $ 2,000.00 $ 2,000.00
Feb. 15 Sales on credit 3/10, n/30 $ 5,000.00 $ 7,000.00

Sales Discount 415

Date Item Debit Credit Balance
Feb. 20 Payment of purchases (Feb. 15) $ 135.00 $ 135.00

Sales Returns or Allowance 413

Date Item Debit Credit Balance
Feb. 18 Return of defective merchandise $ 500.00 $ 500.00

COGS 510
Date Item Debit Credit Balance
Feb. 10 Cost of sales $ 1,000.00 $ 1,000.00
Feb. 15 Cost of sales $ 2,500.00 $ 3,500.00
Feb. 18 Return of defective merchandise $ 250.00 $ 3,250.00
 Music Sound
Closing
Feb-23
Date Account Ref. DEBIT CREDIT
Sales 410 $ 7,000.00
Feb. 30 Income Summary $ 7,000.00
Cierre de cuentas

Income Summary $ 135.00

Feb. 30 Sales Discount 415 $ 135.00
Cierre de cuentas

Income Summary $ 500.00

Feb. 30 Sales Returns or Allowance 413 $ 500.00
Cierre de cuentas

Income Summary $ 3,250.00

Feb. 30 COGS 510 $ 3,250.00
Cierre de cuentas

Income Summary $ 3,115.00

Feb. 30 Owner's Capital 310 $ 3,115.00
Cierre de cuentas
Sales 410
Date Item Debit Credit Balance
Feb. 10 Sales of merchandise $ 2,000.00 $ 2,000.00
Feb. 15 Sales on credit 3/10, n/30 $ 5,000.00 $ 7,000.00
Feb. 30 Cierre $ 7,000.00 $ -

Sales Discount 415

Date Item Debit Credit Balance
Feb. 20 Payment of purchases (Feb. 15) $ 135.00 $ 135.00
Feb. 30 Cierre $ 135.00 $ -

Sales Returns or Allowance 413

Date Item Debit Credit Balance
Feb. 18 Return of defective merchandise $ 500.00 $ 500.00
Feb. 30 Cierre $ 500.00 $ -

COGS 510
Date Item Debit Credit Balance
Feb. 10 Cost of sales $ 1,000.00 $ 1,000.00
Feb. 15 Cost of sales $ 2,500.00 $ 3,500.00
Feb. 18 Return of defective merchandise $ 250.00 $ 3,250.00
Feb. 30 Cierre $ 3,250.00 $ -
Income Summary
Date Item Debit Credit Balance
Feb. 30 Cierre Sales $ 7,000.00 $ 7,000.00
Feb. 30 Cierre Sales discount $ 135.00 $ 6,865.00
Feb. 30 Cierre SR&A $ 500.00 $ 6,365.00
Feb. 30 COGS $ 3,250.00 $ 3,115.00

Capital 310
Date Item Debit Credit Balance
Feb. 1 Owner's Capital $ 12,000.00 $ 12,000.00
Feb. 30 Income Summary $ 3,115.00 $ 15,115.00
Referencias

Warren, C. S., Jonick, C., & Schneider, J. (2020). Accounting (28th ed.). Cengage Learning US.
https://bookshelf.vitalsource.com/books/9781337913256