College Accounting (Book Only): A Career Approach
College Accounting (Book Only): A Career Approach
13th Edition
ISBN: 9781337280570
Author: Scott, Cathy J.
Publisher: South-Western College Pub
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Textbook Question
Chapter 3, Problem 4PA

Lara’s Landscaping Service has the following chart of accounts:

Chapter 3, Problem 4PA, Laras Landscaping Service has the following chart of accounts: The following transactions were , example  1

The following transactions were completed by Lara’s Landscaping Service:

Chapter 3, Problem 4PA, Laras Landscaping Service has the following chart of accounts: The following transactions were , example  2

Required

  1. 1. Journalize the transactions in the general journal. Provide a brief explanation for each entry.
  2. 2. If you are using working papers, write the name of the owner on the Capital and Drawing accounts. (Skip this step if you are using CLGL.)
  3. 3. Post the journal entries to the general ledger accounts. (Skip this step if you are using CLGL.)
  4. 4. Prepare a trial balance dated March 31, 20–.

*If you are using CLGL, use the year 2020 when recording transaction! and preparing reports.

1.

Expert Solution
Check Mark
To determine

Prepare journal entries for the given transactions.

Explanation of Solution

Journal entry: Journal entry is a set of economic events which can be measured in monetary terms. These are recorded chronologically and systematically.

Debit and credit rules:

  • ■ Debit an increase in asset account, increase in expense account, decrease in liability account, and decrease in stockholders’ equity accounts.
  • ■ Credit decrease in asset account, increase in revenue account, increase in liability account, and increase in stockholders’ equity accounts.

Prepare journal entries for the given transactions.

Transaction on March 1:

DateAccount Titles and ExplanationsPost. Ref.Debit ($)Credit ($)
March1Cash11135,000 
   JL, Capital311 35,000
  (Record cash invested in the business by JL)   

Table (1)

Description:

  • ■ Cash is an asset account. Since cash is invested in the business, asset account increased, and an increase in asset is debited.
  • ■ JL, Capital is an equity account. Since cash is contributed as capital by the owner, equity value increased, and an increase in equity is credited.

Transaction on March 4:

DateAccount Titles and ExplanationsPost. Ref.Debit ($)Credit ($)
March4Equipment1241,325 
   JL, Capital311 1,325
  (Record equipment invested in the business by JL)   

Table (2)

Description:

  • ■ Equipment is an asset account. Since equipment is invested in the business, asset account increased, and an increase in asset is debited.
  • ■ JL, Capital is an equity account. Since equipment is contributed as capital by the owner, equity value increased, and an increase in equity is credited.

Transaction on March 6:

DateAccount Titles and ExplanationsPost. Ref.Debit ($)Credit ($)
March6Equipment124915 
   Accounts Payable221 915
  (Record purchase of equipment)   

Table (3)

Description:

  • ■ Equipment is an asset account. Since equipment is bought, asset account increased, and an increase in asset is debited.
  • ■ Accounts Payable is a liability account. Since the payable increased, the liability increased, and an increase in liability is credited.

Transaction on March 7:

DateAccount Titles and ExplanationsPost. Ref.Debit ($)Credit ($)
March7Rent Expense512950 
   Cash111 950
  (Record payment of rent expense)   

Table (4)

Description:

  • ■ Rent Expense is an expense account. An increase in expense reduces the equity value, and a decrease in equity is debited.
  • ■ Cash is an asset account. Since cash is paid, asset account decreased, and a decrease in asset is credited.

Transaction on March 9:

DateAccount Titles and ExplanationsPost. Ref.Debit ($)Credit ($)
March9Equipment1245,300 
   Cash111 3,000
   Accounts Payable221 2,300
  (Record purchase of equipment)   

Table (5)

Description:

  • ■ Equipment is an asset account. Since equipment is bought, asset account increased, and an increase in asset is debited.
  • ■ Cash is an asset account. Since cash is paid, asset account decreased, and a decrease in asset is credited.
  • ■ Accounts Payable is a liability account. Since the payable increased, the liability increased, and an increase in liability is credited.

Transaction on March 10:

DateAccount Titles and ExplanationPost Ref.Debit ($)Credit ($)
March10Prepaid Insurance1171,800 
     Cash111 1,800
  (Record payment of insurance in advance)   

Table (6)

Description:

  • ■ Prepaid Insurance is an asset account. Since insurance is paid in advance, it is recorded as asset until it is consumed. So, asset value is increased, and an increase in asset is debited.
  • ■ Cash is an asset account. Since cash is paid, asset account decreased, and a decrease in asset is credited.

Transaction on March 13:

DateAccount Titles and ExplanationPost Ref.Debit ($)Credit ($)
March13Accounts Receivable1132,832 
   Landscaping Income411 2,832
  (Record services performed on account)   

Table (7)

Description:

  • ■ Accounts Receivable is an asset account. The amount is increased because amount to be received increased, and an increase in asset is debited.
  • ■ Landscaping Income is a revenue account. Since gains and revenues increase equity, and an increase in equity is credited, Landscaping Income account is credited.

Transaction on March 14:

DateAccount Titles and ExplanationsPost. Ref.Debit ($)Credit ($)
March14Supplies113380 
   Accounts Payable411 380
  (Record supplies bought on account)   

Table (8)

Description:

  • ■ Supplies is an asset account. Since store supplies are bought, asset account increased, and an increase in asset is debited.
  • ■ Accounts Payable is a liability account. Since the payable increased, the liability increased, and an increase in liability is credited.

Transaction on March 15:

DateAccount Titles and ExplanationPost Ref.Debit ($)Credit ($)
March15Accounts Receivable1132,832 
   Landscaping Income411 2,832
  (Record services performed on account)   

Table (9)

Description:

  • ■ Accounts Receivable is an asset account. The amount is increased because amount to be received increased, and an increase in asset is debited.
  • ■ Landscaping Income is a revenue account. Since gains and revenues increase equity, and an increase in equity is credited, Landscaping Income account is credited.

Transaction on March 17:

DateAccount Titles and ExplanationsPost. Ref.Debit ($)Credit ($)
March17Gas and Oil Expense513180 
   Cash111 180
  (Record payment of oil and gas expense)   

Table (10)

Description:

  • ■ Gas and Oil Expense is an expense account. An increase in expense reduces the equity value, and a decrease in equity is debited.
  • ■ Cash is an asset account. Since cash is paid, asset account decreased, and a decrease in asset is credited.

Transaction on March 19:

DateAccount Titles and ExplanationPost Ref.Debit ($)Credit ($)
March19Cash1111,864 
   Landscaping Income411 1,864
  (Record revenue earned and received)   

Table (11)

Description:

  • ■ Cash is an asset account. Since cash is received, asset account increased, and an increase in asset is debited.
  • ■ Landscaping Income is a revenue account. Since gains and revenues increase equity, and an increase in equity is credited, Landscaping Income account is credited.

Transaction on March 22:

DateAccount Titles and ExplanationsPost. Ref.Debit ($)Credit ($)
March22Accounts Payable221500 
   Cash111 500
  (Record cash paid on account)   

Table (12)

Description:

  • ■ Accounts Payable is a liability account. Since the payable decreased, the liability decreased, and a decrease in liability is debited.
  • ■ Cash is an asset account. Since cash is paid, asset account decreased, and a decrease in asset is credited.

Transaction on March 24:

DateAccount Titles and ExplanationsPost. Ref.Debit ($)Credit ($)
March24Cash111800 
   Accounts Receivable113 800
  (Record cash received on account)   

Table (13)

Description:

  • ■ Cash is an asset account. Since cash is received, asset account increased, and an increase in asset is debited.
  • ■ Accounts Receivable is an asset account. Since amount to be received has decreased, asset account decreased, and a decrease in asset is credited.

Transaction on March 28:

DateAccount Titles and ExplanationPost Ref.Debit ($)Credit ($)
March28Accounts Receivable1131,400 
   Landscaping Income411 1,400
  (Record services performed on account)   

Table (14)

Description:

  • ■ Accounts Receivable is an asset account. The amount is increased because amount to be received increased, and an increase in asset is debited.
  • ■ Landscaping Income is a revenue account. Since gains and revenues increase equity, and an increase in equity is credited, Landscaping Income account is credited.

Transaction on March 29:

DateAccount Titles and ExplanationsPost. Ref.Debit ($)Credit ($)
March29Utilities Expense514260 
   Cash111 260
  (Record payment of utilities expense)   

Table (15)

Description:

  • ■ Utilities Expense is an expense account. An increase in expense reduces the equity value, and a decrease in equity is debited.
  • ■ Cash is an asset account. Since cash is paid, asset account decreased, and a decrease in asset is credited.

Transaction on March 30:

DateAccount Titles and ExplanationsPost. Ref.Debit ($)Credit ($)
March30Salary Expense5111,850 
   Cash111 1,850
  (Record payment of salary expense)   

Table (16)

Description:

  • ■ Salary Expense is an expense account. An increase in expense reduces the equity value, and a decrease in equity is debited.
  • ■ Cash is an asset account. Since cash is paid, asset account decreased, and a decrease in asset is credited.

Transaction on March 31:

DateAccount Titles and ExplanationsPost. Ref.Debit ($)Credit ($)
March31JL, Drawing3121,500 
   Cash111 1,500
  (Record cash withdrawn by JL for personal use)   

Table (17)

Description:

  • ■ JL, Drawing is a contra-capital account. The contra-capital accounts decrease the equity value, and a decrease in equity is debited.
  • ■ Cash is an asset account. Since cash is withdrawn, asset account decreased, and a decrease in asset is credited.

2.

Expert Solution
Check Mark
To determine

Indicate the names of owner above the Capital and Drawing accounts.

Explanation of Solution

Owners’ equity: The financial interest of the owners to invest in the business is referred to as owners’ equity or capital. Owners’ equity comprises of capital, drawings, revenues and expenses.

Write the name of owner, JL before the capital and drawings terms and name those accounts as JL, Capital account and JL, Drawing account.

3.

Expert Solution
Check Mark
To determine

Post the journalized transactions in the ledger accounts.

Explanation of Solution

Ledger: Ledger is a book in which the accounts are summarized and grouped from the transactions recorded in the journal.

Post the journalized transactions in the ledger accounts.

ACCOUNT    Cash                                                                           ACCOUNT NO. 111
DateItemPost. Ref.Debit ($)Credit ($)Balance
Debit ($)Credit ($)
March1 135,000 35,000 
 7 1 95034,050 
 9 1 3,00031,050 
 10 1 1,80029,250 
 17 1 18029,070 
 19 11,864 30,934 
 22 1 50030,434 
 24 1800 31,234 
 29 1 26030,974 
 30 1 1,85029,124 
 31 1 1,50027,624 

Table (18)

ACCOUNT    Accounts Receivable                                                 ACCOUNT NO. 113
DateItemPost. Ref.Debit ($)Credit ($)Balance
Debit ($)Credit ($)
March13 13,895 3,895 
 15 12,832 6,727 
 24 1 8005,927 
 28 11,830 7,757 

Table (19)

ACCOUNT    Supplies                                                                     ACCOUNT NO. 115
DateItemPost. Ref.Debit ($)Credit ($)Balance
Debit ($)Credit ($)
March14 1380 380 

Table (20)

ACCOUNT    Prepaid Insurance                                                      ACCOUNT NO. 117
DateItemPost. Ref.Debit ($)Credit ($)Balance
Debit ($)Credit ($)
March10 11,800 1,800 

Table (21)

ACCOUNT    Equipment                                                                  ACCOUNT NO. 124
DateItemPost. Ref.Debit ($)Credit ($)Balance
Debit ($)Credit ($)
March4 11,325 1,325 
 6 1915 2,240 
 9 15,300 7,540 

Table (22)

ACCOUNT    Accounts Payable                                                      ACCOUNT NO. 221
DateItemPost. Ref.Debit ($)Credit ($)Balance
Debit ($)Credit ($)
March6 1 915 915
 9 1 2,300 3,215
 14 1 380 3,595
 22 1500  3,095

Table (23)

ACCOUNT    JL, Capital                                                                  ACCOUNT NO. 311
DateItemPost. Ref.Debit ($)Credit ($)Balance
Debit ($)Credit ($)
March1 1 35,000 35,000
 4 1 1,325 36,325

Table (24)

ACCOUNT    JL, Drawing                                                               ACCOUNT NO. 312
DateItemPost. Ref.Debit ($)Credit ($)Balance
Debit ($)Credit ($)
March31 11,500 1,500 

Table (25)

ACCOUNT    Landscaping Income                                                  ACCOUNT NO. 411
DateItemPost. Ref.Debit ($)Credit ($)Balance
Debit ($)Credit ($)
March13 1 3,895 3,895
 15 1 2,832 6,727
 19 1 1,864 8,591
 28 1 1,830 10,421

Table (26)

ACCOUNT    Salary Expense                                                          ACCOUNT NO. 511
DateItemPost. Ref.Debit ($)Credit ($)Balance
Debit ($)Credit ($)
March30 11,850 1,850 

Table (27)

ACCOUNT    Rent Expense                                                             ACCOUNT NO. 512
DateItemPost. Ref.Debit ($)Credit ($)Balance
Debit ($)Credit ($)
March7 1950 950 

Table (28)

ACCOUNT    Gas and Oil Expense                                                 ACCOUNT NO. 513
DateItemPost. Ref.Debit ($)Credit ($)Balance
Debit ($)Credit ($)
March17 1180 180 

Table (29)

ACCOUNT    Utilities Expense                                                        ACCOUNT NO. 514
DateItemPost. Ref.Debit ($)Credit ($)Balance
Debit ($)Credit ($)
March29 1260 260 

Table (30)

4.

Expert Solution
Check Mark
To determine

Prepare the trial balance for L’s Landscaping Service as at March 31, 20--.

Explanation of Solution

Trial balance: Trial balance is a summary of all the asset, liability, and equity accounts and their balances.

Prepare the trial balance for L’s Landscaping Service as at March 31, 20--.

L’s Landscaping Service
Trial Balance
March 31, 20--
Account TitleDebit ($)Credit ($)
Cash$27,624 
Accounts Receivable7,757 
Supplies380 
Prepaid Insurance1,800 
Equipment7,540 
Accounts Payable $3,095
JL, Capital 36,325
JL, Drawing1,500 
Landscaping Income 10,421
Salary Expense1,850 
Rent Expense950 
Gas and Oil Expense180 
Miscellaneous Expense260 
Total$49,841$49,841

Table (31)

Conclusion

Hence, the debit and credit total of trial balance of L’s Landscaping Service at March 31, 20-- is 49,841.

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Chapter 3 Solutions

College Accounting (Book Only): A Career Approach

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