268
Chapter 9
Accounting Information Systems
A purchase of an item that does not have a heading in the journal is placed in the Other column.
Suppose the company received an invoice for $80 of maintenance done for the office. The $80 is
placed in the Other column and in the Accounts Payable column. Since the amount in the Other
column must be posted immediately to the general ledger to the maintenance expense account,
the GL number is placed in the PR column. Additionally, since the $80 must also be posted to
the accounts payable subledger, a check mark is placed in the PR column.
At the end of the month, the totals of the columns are posted to the general ledger accounts.The
posting of the accounts payable is shown in Figure 9.14. The totals of the individual subledger
accounts must equal the balance of the accounts payable control account. The posting to the
accounts payable control account follows these steps.
1
Transfer the date from the purchases journal to the date column in the ledger account.
2
Make a note of the journal and page number in the PR column of the ledger.
3
Transfer the total of the accounts payable column to the credit column in the ledger account.
4
Indicate the posting is complete by writing the general ledger number under the total.
Purchases Journal
Page 6
Date
Account
Invoice # Terms
PR
Inventory
(DR)
Office
Supplies
(DR)
Other
(DR)
Accounts
Payable
(CR)
Jan 3 Antonio's Electric
2089 3/15, n 30
4,200
4,200
Jan 19 Maintenance Expense/
Doug’s Maintenance
6091
525/
80
80
Jan 31 Total
$4,200
$80 $4,280
(120)
(X)
(200)
Account:
Accounts Payable
GL. No.
200
Date
Description
PR
DR
CR
Balance
2016
Jan 31
PJ6
4,280 4,280 CR
Account:
Antonio's Electric
Date
PR
DR
CR
Balance
2016
Jan 3
PJ6
4,200 4,200 CR
Account:
Doug’s Maintenance
Date
PR
DR
CR
Balance
2016
Jan 19
PJ6
80
80 CR
figure 9.14
1
3
4
2
