Shanea Hickman
Acounting Period 5a
Shays Shoes
At Shays Shoes we believe that every
shoe picks its owner, its our job to
arrange the meeting!!!
Samples on Shoes Sold……
Specaility
Journal Entries
General
Date
Apr.
Acount title
Debit
Accounts Receivable
credit
debit
credit
Accounts Payable
Sales credit
sales tax
debit
cash
credit
Purchase debit
debit
credit
2 Janea Hickman, Cap
25000
25000
4 Shanea Hickman, Cap
25000
25000
5 A/P Shoe Warehouse
156
7 A/R Shoe Galor
8
2730
2730
X
2955
10 Shanea Hickman, Draw
800
10 Janea Hickman, Draw
650
Purchases
206.85
650
16 Specailty shoes
1070
5268
368.76
1000
70
17 A/P Airwalkers
X
947.64
20 Guess Shoes
21 Janea Hickman, Draw
595
41.65
852
95.64
2010
140.7
360
636.65
2150.7
300
300
22 Aldo
2300.5
2150
150.5
22 A/P Heel Help
150
25 Shanea Hickman, Draw
150
60
26 Purchases
60
27 A/R Timburland
695.5
X
29 A/P Inserts
650
45.5
250
17.5
`
31 DSW Shoe Warhouse
31 Edy Jones
31
5636.76
360
18 A/R Pump It Up
28
3161.85
800
13 Lucys Shoes
17
156
2140
X
Totals
1810
50710
9883.64
267.5
150
965
67.55
2000
140
150
10.5
18845
1355.15
150
1032.55
160.5
816
816
63046.51
3830
Prove for the Debits & Credits
Col. #
Column Title
1
General Debit
2
General Credit
3
Accounts Receiable Debit
4
Accounts Receivable Credit
5
Sales Credit
6
Sales Tax Payable Credit
7
Account Payable Debit
8
Accounts Payable Credit
9
Purchases Debit
10
Cash Debit
11
Cash Credit
Debit Totals
Credit Totals
1810
50710
9883.64
18845
1355.15
816
816
63046.51
3830
Totals
$75,556.15
$75,556.15
End of Month Cash Proof
Cash on hand at the beginning of the month ………..
$50,000.00
Plus total cash received during the month ……..…….
63046.51
Equals total ……………………………………………..
$113,046.51
Less total cash paid during the month …..……………
$3,830.00
Equals cash balance on hand at end of the month ....
$109,216.51
Checkbook balance on the next unused check stub …
$109,216.51
Chart Of Accounts








110
120
130
140
100 (assets)
Cash
Account Receivable
Supplies
Prepaid Insurance
200 (liabilities)
 210
Accounts Payable
 220
Sales tax Payable


300 (Owners Equity)
 310
Shanea Hickman, Capital
 320
Shanea Hickman, Drawing
 330
Janea Hickman, Capital
 340
Janea Hickman, Drawng
410
510
400 (income statement account)
Income statement
500 (cost of merchandise)
Purchases