Pedal Power | Table of Contents

Pedal Power

Hema Wijewardena

Contents
Introduction	1
Business	1
Accounting Procedures	1
Your Assignment	5
Chart of Accounts	7
Post-closing Trial Balance, as at 31 December 20x3	8
Schedules of Subsidiary Ledger Balances, as at 31 December 20x3	9
Source Documents	10
Journals	28
Sales Journal	29
Purchases Journal	30
Cash Receipts Journal	31
Cash Payments Journal	32
Petty Cash Book	34
General Journal	35
Subsidiary Ledgers	38
Accounts Receivable Subsidiary Ledger	39
Accounts Payable Subsidiary Ledger	41
Inventory Cards	43
Cost of Goods Sold Summary Cards	47
Cost of Sales Returned Summary Cards	49
General Ledger	50
Final Statements	67
Schedules of Subsidiary Ledger Balances, as at 31 January 20x4	68
Bank Reconciliation Statement	69
Worksheet	70
Statement of Financial Performance for the month ended 31 January 20x4	72
Statement of Financial Position as at 31 January 20x4	73
Post-closing Trial Balance, as at 31 January 20x4	74

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