EX 5-11 Identify postings from purchases journal

Using the following purchases journal, identify each of the posting references, indicated by a letter, as representing (1) a posting to a general ledger account, (2) a posting to a subsidiary ledger account, or (3) that no posting is required.



Purchases Journal Page 49
Date Account Credited
Post.
Ref.
Accounts
Payable
Cr.
Store
Supplies
Dr.
Office
Supplies
Dr.
Other
Accounts
Dr.
Post.
Ref. Amount
2014
Jan. 4 Coastal Equipment Co. (a) 5,325 Warehouse Equipment (b) 5,325
6 Arrow Supply Co. (c) 4,000 4,000
9 Thorton Products (d) 1,875 1,600 275
14 Office Warehouse (e) 2,200 Office Equipment (f) 2,200
20 Office Warehouse (g) 6,000 Store Equipment (h) 6,000
25 Monroe Supply Co. (i) 2,740 2,740
30 22,140 4,340 4,275 13,525
(j) (k) (l) (m)


Answer:
1. General ledger account: (b), (f), (h), (j), (k), (l)
2. Subsidiary ledger account: (a), (c), (d), (e), (g), (i)
3. No posting required: (m)