NUC University

División Online

Profesor Rafael Navarro Pizarro

ACCO 1000 – 3256ONL

Tarea 4.2: Procesos de registro y el balance de comprobación

Carmen M. Ortiz Vázquez

Numero estudiante: 0101990801

28 de septiembre de 2020
1
PR 2-4B

Contestaciones 2 y 3:

JOURNAL Page 18

Date Description Post Debit Credit

Ref.
2017
August 1 Office Supplies 14 3,150
Accounts Payable 21 3,150

2 Rent Expense 52 7,200

Cash 11 7,200

3 Cash 11 83,900
Accounts Receivable 12 83,900

9 Accounts Payable 21 400

Office Supplies 14 400

17 Advertising Expense 53 8,000

Cash 11 8,000

23 Accounts Payable 21 13,750

Cash 11 13,750

2
 JOURNAL Page 19
Date Description Post Debit Credit
Ref.
2017
August 29 Miscellaneous Expense 59 1,700
Cash 11 1,700

30 Automobile Expense 54 2,500

Cash 11 2,500

31 Cash 11 2,000
Salary and Commission Expense 51 2,000

31 Salary and Commission Expense 51 53,000

Cash 11 53,000

31 Accounts Receivable 12 183,500

Fees Earned 41 183,500

31 Land 16 75,000
Cash 11 7,500
Notes Payable 23 67,500

31 Cindy Getman, Drawing 32 1,000

Cash 11 1,000

31 Cash 11 5,000
Unearned Rent 22 5,000

Questions 1 and 3:

GENERAL LEDGER

Account: Cash Account No. 11

Post Balance
Date Item Debit Credit
Ref. Debit Credit
2017
Augus 1 Balance x 52,500
t

3
 2 18 7,200 45,300
3 18 83,900 129,200
5 18 12,000 117,200
17 18 8,000 109,200
23 18 13,750 95,450
29 19 1,700 93,750
30 19 2,500 91,250
31 19 2,000 93,250
31 19 53,000 40,250
31 19 7,500 32.750
31 19 1,000 31,750
31 19 5,000 36,750

Account: Accounts Receivable Account no. 12

Post Balance
Date Item Debit Credit
Ref. Debit Credit
2017
Augus 1 Balance X 100,100
t
3 18 83,900 16.200
31 19 183,500 199,700

Account: Prepaid Insurance Account no. 13

Post Balance
Date Item Debit Credit
Ref. Debit Credit
2017
Augus 1 Balance x 12,600
t
5 18 12,000 24,600

Account: Office Supplies Account no. 14

Post Balance
Date Item Debit Credit
Ref. Debit Credit
2017
Augus 1 Balance X 2,800

4
t
1 18 3,150 5,950
9 18 400 5,550

Account: Land Account no. 16

Post Balance
Date Item Debit Credit
Ref. Debit Credit
2017
Augus 31 19 75,000 75,000
t

Account: Accounts Payable Account no. 21

Post Balance
Date Item Debit Credit
Ref. Debit Credit
2017
1 Balance X 21,000
Augus
t
1 18 3,150 24,150
9 18 400 23,750
23 18 13,750 10,000

Account: Unearned Rent Account no. 22

Post Balance
Date Item Debit Credit
Ref. Debit Credit
2017
Augus 31 19 5,000 5,000
t

Account: Notes Payable Account no. 23

Post Balance
Date Item Debit Credit
Ref. Debit Credit
2017
Augus 31 19 67,500 67,500
t

Account: Cindy Getman, Capital Account no. 31

Date Item Post Debit Credit Balance

5
 Ref. Debit Credit
2017
August 1 Balance X 87.500

Account: Cindy Getman, Drawing Account no. 32

Post Balance
Date Item Debit Credit
Ref. Debit Credit
2017
Augus 1 Balance x 44,800
t
31 19 1,000 45,800

Account: Fees Earned Account no. 41

Post Balance
Date Item Debit Credit
Ref. Debit Credit
2017
August 1 Balance X 591,500
31 19 183,50 775,000
0

Account: Salary and Commission Expense Account no. 51

Post Balance
Date Item Debit Credit
Ref. Debit Credit
2017
August 1 Balance x 385,00
0
31 19 2,000 383,00
0
31 19 53,000 436,00
0

Account: Rent Expense Account no. 52

Post Balance
Date Item Debit Credit
Ref. Debit Credit
2017
Augus 1 Balance X 49,000
t
2 18 7,200 56,200

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Account: Advertising Expense Account no. 53
Post Balance
Date Item Debit Credit
Ref. Debit Credit
2017
Augus 1 Balance X 32,200
t
17 18 8,000 40,200

Account: Automobile Expense Account no. 54

Post Balance
Date Item Debit Credit
Ref. Debit Credit
2017
Augus 1 Balance X 15,750
t
30 19 2,500 18,250

Account: Miscellaneous Expense Account no. 59

Post Balance
Date Item Debit Credit
Ref. Debit Credit
2017
Augus 1 Balance X 5,250
t
29 19 1,700 6,950

4.

VALLEY REALTY
Unadjusted Trial Balance
August 31, 2017
Debit Credit
Balances Balances
Cash 36,750
Accounts Receivable 199,700

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 Prepaid Insurance 24,600
Office Supplies 5,550
Land 75,000
Accounts Payable 10,000
Unearned Rent 5,000
Notes Payable 67,500
Cindy Getman, Capital 87,500
Cindy Getman, Drawing 45,800
Fees Earned 775,000
Salary and Commissiom Expense 436,000
Rent Expense 56,200
Advertising Expense 40,200
Automobile Expense 18,250
Miscellaneous Expense 6,950
$945,000 $945,000

5.
a) Podemos establecer que el saldo de prueba no ajustado en el balance de

prueba, (4) este continúa siendo saldos. Esto debido a que los débitos igualaron los

créditos en la entrada que se hiciera originalmente en la entrada del diario.

b) La entrada correcta para $9,000 es ($10,000 - $1,000) es como se muestra a

continuación:

JOURNAL Page 19

Post
Date Item Debit Credit
Ref.
2017
Augus 31 Cindy Getman, Drawing 32 9,000
t
Cash 11 9,000

c) Este error es uno de diapositiva.

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Referencia:

Warren, C. S., Reeve, J. M., & Duchac, J. E. (2021). Accounting (28.a ed.). Mason, OH:

Cengage Learning.