Discuss-transactions and the titles of the journals


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Q: The following are the classes of transactions and the titles of the journals used for Phillips Equipment Rental Co.

Classes of Transactions:

Purchases Returns

Rental revenue

Charge-off of uncollectible accounts

Acquisition of goods and services (except payroll)

Rental allowances

Adjusting entries (for payroll)

Payroll service and payments

Cash disbursements (except payroll)

Cash receipts

Title of Journals:

Cash receipts journal

Cash disbursements journal

Acquisitions journal

Revenue journal

Payroll journal

Adjustments journal

Required:

a. Identify one financial statement balance that is likely to be affected by each of the nine classes of transactions.

b. For each class of transactions, identify the journal that is likely to be used to record the transactions.

c. Identify the transaction cycle that is likely to be affected by each of the nine classes of transactions.

d. Explain how total rental revenue, as cited on the financial statements of Phillips Equipment Rental Co., is accumulated in journals and is summarized on the financial statements. Assume that there are several adjusting entries for rental revenue at the balance sheet date.

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