Name
General Journal
GENERAL JOURNAL
Date
Account Titles and Explanation
P. R.
Debit
Credit
Name
Part 1
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
Part 2
GENERAL LEDGER
Name
General Ledger
GENERAL LEDGER
Cash
P.R.
Date
Explanation
DEBIT
ACCOUNT NO. ____
CREDIT
BALANCE
Date
Accounts Receivable
Explanation
P.R.
DEBIT
ACCOUNT NO. ____
CREDIT
BALANCE
Date
Explanation
DEBIT
ACCOUNT NO. ____
CREDIT
BALANCE
Date
Long-Term Notes Payable
Explanation
P.R.
DEBIT
ACCOUNT NO. ____
CREDIT
BALANCE
Date
Date
Explanation
Explanation
Inventory
P.R.
Sales
P.R.
DEBIT
ACCOUNT NO. ____
CREDIT
BALANCE
Sales Discounts
P.R.
DEBIT
ACCOUNT NO. ____
CREDIT
BALANCE
Name
Trial Balance
Trial Balance
Debit
Totals
Schedule of Accounts Receivable
Analysis:
Credit
Name
Worksheet
Company Name
Work Sheet
For Month Ended Date, Year
Account Titles
Unadjusted
Trial Balance
Dr.
Dr.
Adjusted
Trial Balance
Dr.
Dr.
Adjustments
Dr.
Dr.
Balance Sheet &
Statement of
Owner's Equity
Dr.
Dr.
Income Statement
Dr.
Dr.
Name
Income Statement
Company Name
Income Statement
For Month Ended Date, Year
Name
Balance Sheet
Company Name
Statement of Changes in Owner's Equity
For Month Ended Date, Year
Company Name
Balance Sheet
Date, Year
Name
Post Closing Trial Balance
Company Name
Post-Closing Trial Balance
Date, Year
Debit
Totals
Company Name
Schedule of Accounts Receivable
Date, Year
Company Name
Schedule of Accounts Payable
Date, Year
Credit
Name ______________________________________
JOB COST SHEET
Customer's Name __________Company
Direct Materials
Requisition
Date
Number
Amount
Total
Job No.
Direct Labor
Overhead Costs Applied
Time
Ticket
Date Number
Amount
Date
Rate
Amount
Total
SUMMARY OF COSTS
Dir. Materials..
Dir. Labor
Overhead
Total Cost of
the Job
JOB COST SHEET
Customer's Name __________Company
Direct Materials
Requisition
Date
Number
Total
Amount
Job No.
Direct Labor
Overhead Costs Applied
Time
Ticket
Date Number
Amount
Date
Rate
Amount
Total
SUMMARY OF COSTS
Dir. Materials..
Dir. Labor
Overhead
Total Cost of
the Job.
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Name ______________________________________
Date
Purchases
Units @
Cost per Unit =
Cost of Goods Sold
Total
Units @ Cost per Unit =
Total
Inventory Balance
Units @
Cost per Unit =
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Total
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Name _________________________________
______________________
Process Cost Summary
For Month Ended _____________
COSTS CHARGED TO DEPARTMENT
EQUIVALENT UNIT PROCESSING COSTS
Units of
Product
Equivalent Units
Direct
Labor &
Materials
Overhead
Continued on next page
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Name ___________________________________
ASSIGNMENT OF COSTS TO OUTPUT OF DEPARTMENT
Equivalent
Units
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Cost
per Unit
Total
Cost
Name ______________________________________
Double-Declining-Balance Depreciation:
Beginning-Year
Depreciation
Period
Book Value
Rate per Period
Annual
Depreciation
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Year-End
Book Value
