ࡱ> %' !"#$%` bjbj >̟̟       4P h$|P fff,$*!h#z9 @  ffh>eee f feeen  f C DT0? $ $@@ $ +p H&edP 44DxxD9P 44xP P P         Accounts Payable Part 2 Assessment Task Cover Sheet Students Name:Employer: Please complete and check all shaded sections before mailing to the College. Make sure this cover sheet is securely attached to your Assessment Task. Please (() the type of submission (Full Submission Partial Submission Resubmission Course You Are Enrolled in (() Certificate III in Financial ServicesPartial FNSICACC301A/BCODE: Participant Declaration: I declare that the material contained in this Assessment Task is my own work. XStudents Signature: / / Supervisors Declaration: I verify that the material provided in the attached Assessment Task is the original work of the participant. XSupervisors Signature: Supervisors Name:  / / College Use: Comments Code:  Assessment Result: % Competent % Competence not yet demonstrated Assessed By: Signature:Assessed By: Name: / / Assessment Task Part F  Practical Exercise Refer to the Accounts Payable Workbook to assist you with answering these questions.  Enclosed is Attachment 2 your new source documents for use in this exercise. Q38. You have received Tax Invoices from suppliers to process. All of these invoices have been approved for processing. Make the Purchases Journal entries for those invoices that are for trading stock on credit terms for your business: Purchases Journal PJ DateInvoice NoParticularsFolio (Ref)Purchases net GSTGST PaidTTL (Accs Payable)           Q39. You have been issued Adjustment notes in relation to some of the above invoices where you have been overcharged. Update the Purchases Returns and Allowances Journal for the adjustment notes: Purchases Returns & Allowances Journal PR DateAdj Note NoParticulars (Account Payable to be debited)Folio (Ref)Purchases Return net GSTGST Paid AdjustmentTTL (Accs Payable)      Q40. Total your Purchase Journal columns and your Purchase Returns Journal columns using the next blank line in your journals. Q41. Determine each of the transactions to be posted from the Purchase Journals to the ledgers and post (write them) in the ledger one at a time following these steps: a) determine if the transaction is a debit or credit to that type of ledger (use the Chart of Accounts in your Workbook to assist) and write in DR or Cr on the blank line under the total you have written in the Journal b) write in the ledger number the transactions are to be posted to next to the Dr or Cr c) Now post (write) that transaction to that ledger. d) In the ledger update the folio showing where you took this transaction from e) repeat each of the above steps for all the totals in the two journals so that all of them have been updated to the ledgers Note check you answer by confirming that the total debits = total credits Q42. Follow the same steps for the Purchase Return Journal Columns and post these transactions one at a time to the ledgers. Note check you answer by confirming that the total debits = total credits Q43. Update the Accounts Payable Subsidiary Ledgers for the Purchases and Purchases Returns transactions. As you update each invoice to the subsidiary ledger update the journal and ledger folios to show you have done each one. Q44. Reconcile the Accounts Payable Subsidiary Ledgers with the Control Ledger: Subsidiary Account No.Account NameBalance OwedTotal: Accounts Payable Control Total: Q45. Check that your ledgers are in balance ie debits = credits by listing their last totals in the correct column below and adding up your debits and credits. If they do not balance review your work and identify your error and correct it. LedgerDebit TotalsCredit TotalsAccounts PayablePurchasesGST PaidTotal Q46. For the invoices that are on credit terms for non-trading stock update the General Journal. General Journal (Folio GJ) DateInvoice NoParticularsFolio (Ref)Purchases net GSTGST PaidTTL  Q47. Update the ledgers for your General Journal transactions remembering to update the folio references as you posit each transaction to the ledgers. Q48. Now that you have made these additional ledger transaction and updated the ledger balances, check that your ledgers are still in balance ie debits = credits by listing their last totals in the correct column below and adding up your debits and credits. Add the names of the expense ledgers that you have balances in to this list: If they do not balance review your work and identify your error and correct it. LedgerDebit TotalsCredit TotalsAccounts PayablePurchasesGST PaidPurchases ReturnsTotal 21. Accounts Payable ControlDateParticularsFolio (ref)DebitCreditBalanceGENERAL LEDGER 50. PurchasesDateParticularsFolio (ref)DebitCreditBalance 25. GST PAIDDateParticularsFolio (ref)DebitCreditBalance 51. 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