QUESTION 1: General Journal, General Ledger, Trial Balance

Part A

Hal Apeenyo is the sole proprietor of “Cocina De La Madre”, a restaurant specialising in quality, authentic Mexican cuisine.


Below is a list of transactions that took place during the month of June 2018.

Record each of the following transactions (where required), using the blank General Journal provided on the following pages. Journals must be correctly formatted and include a narration (explanation) for each entry.

June 1                Cocina De La Madre paid the June water bill of $475 in cash.

June 3                  Cocina De La Madre purchased 20 hand-painted dinner settings at a cost of $375 each. The purchase was paid in cash.

June 4                 Cocina De La Madre catered a birthday party with 120 guests at a price of $75 per head. The party organiser paid 20% in cash, with the remaining balance due to be paid within 30 days.

June 11                 Cocina De La Madre purchased a new computer for $2,100 on credit, with payment due in full by the end of the month.

June 14                Top to Toe Cleaning Ltd cleaned the kitchen and left an invoice for $320, with payment terms of 30 days.

June 19              Cocina De La Madre paid waiting staff wages of $3,470.

June 27                Cocina De La Madre received the balance owing for the birthday party that was catered on June 4.

June 29                Hal called an emergency plumber to repair an overflowing gutter in his home. He paid $350 using the business bank account.

June 30                  Cocina De La Madre paid the outstanding amount from the purchase of the laptop computer on June 11.



Part B


“The Pristine Pooch” is a dog cleaning business owned and operated by Al Sayshun. The journal entries listed below for the month of March 2018 have already been completed.

Post the General Journals recorded below to the General Ledgers provided on the following pages. Remember to foot (balance) each ledger to determine the closing balance (refer to hints below).


Date Details Debit ($) Credit ($)
1 March Cash at Bank 21 500
Office Equipment 3 500
Capital — A. Sayshun 25 000
(The owner contributed office equipment costing $3,500 and cosh of $21,500)
4 March Cleaning Equipment 67 000
Cash at Bank 7 600
Loan 59 400
(The business purchased a “Scrubba-Mutt” dog cleaner for $67,000 and paid $7,600 in cash and the balance with a loan)
11 March Drawings — A. Sayshun 1 000
Cash at Bank 1 000
(The owner paid his physiotherapist for treatment of his daughter’s netball injury using the business bank account)
15 March Loan 2 850
Cash at Bank 2 850
(The business repaid $2,850 off the loan taken out on 4 March)
25 March Cash at Bank 6 500
Accounts Receivable 6 500
(The business received payment of $6,500 for credit sales made in February)
31 March Cash at Bank 10 100
Accounts Receivable 8 650
Sales 18 750
(Dog grooming services for the month – $10,100 in cash and the remoining balance to be collected from customers)


Hints to assist in completing the ledgers:

  • Do not delete the opening balances given.
  • The ledgers are formatted using tables therefore it is best to navigate through the ledgers using the ‘tab’ function.
  • When using tables, it is often easier to click on the “rfunction so you are able to see the formatting.
  • It is acceptable to shorten the account names in descriptions i.e. Cosh at Bank = CAB

Part C



Post the updated General Ledger balances calculated in Part B to the Trial Balance below.

Total both the debit and credit columns on completion.


The Pristine Pooch

Trial Balance

31 March 2018


  Debit ($) Credit ($)
Cash at Bank    
Accounts Receivable    
Inventory 97 884
Cleaning Equipment  
Accum Depreciation – Cleaning Equipment 21 734
Cash Register and Scanning Equipment 33 813
Accum Depreciation – Cash Register and Scanning Equipment 22 563
Office Equipment    
Accounts Payable 13 125
Repairs and Maintenance Payable 7 369
Capital – A. Sayshun    
Drawings – A. Sayshun    
Sales Returns & Allowances 788
Electricity Expense 14 982
Telephone Expense 1 025
Advertising Expense 6 726
Office Supplies Expense 1 280
Office Gas Expense 564
Water Expense 2 937
Discount Allowed 1 432
Rent Expense 81 448
Repairs and Maintenance Expense 6 329
Interest Expense 6 159

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