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On June 10, Paid Company purchased $9,000 of merchandise from McGiver Company, terms 3/10, n/30. Paid Company pays the freight costs of $400 on June 11. Goods totalling $600 are returned to McGiver company for credit on June 12. One june 19, Paid Company pays McGiver Company in full, less the purchase discount. Both companies use a perpetual inventory system.

Required:
1. Prepare separate entries for each transaction on the books of Paid Company.
2. Prepare separate entries for each transaction for McGiver Company. The merchandise purchased by Pais Company on June 10 cost McGiver Company? $5,000, and the goods returned ost McGiver Company $310.

User Jkoelker
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1 Answer

26 votes
26 votes

Answer:

In the books of:

Paid Company:

June 10:

Debit Inventory $9,000

Credit Accounts payable (McGiver Company) $9,000

To record the purchase of goods on account, terms 3/10, n/30.

June 11:

Debit Freight-in $400

Credit Cash $400

To record the payment of freight for purchased goods.

June 12:

Debit Accounts payable (McGiver Company) $600

Credit Inventory $600

To record the return of goods to supplier.

June 19:

Debit Accounts payable (McGiver Company) $8,400

Credit Cash $8,148

Credit Cash Discount $252

To record the payment on account.

McGiver Company:

June 10:

Debit Accounts receivable (Paid Company) $9,000

Credit Sales $9,000

To record the sale of goods on account, terms 3/10, n/30.

Debit Cost of goods sold $5,000

Credit Inventory $5,000

To record the cost of goods sold.

June 12:

Debit Sales returns $600

Credit Accounts receivable (Paid Company) $600

To record the return of goods on account.

Debit Inventory $310

Credit Cost of goods sold $310

To record the cost of goods returned.

June 19:

Debit Cash $8,148

Debit Cash Discount $252

Credit Accounts receivable (Paid Company) $8,400

To record the receipt of cash from customer.

Step-by-step explanation:

a) Data and Analysis:

Paid Company:

June 10: Inventory $9,000 Accounts payable $9,000, terms 3/10, n/30.

June 11: Freight-in $400 Cash $400

June 12: Accounts payable $600 Inventory $600

June 19: Accounts payable $8,400 Cash $8,148 Cash Discount $252

McGiver Company:

June 10: Accounts receivable $9,000 Sales $9,000, terms 3/10, n/30.

Cost of goods sold $5,000 Inventory $5,000

June 12: Sales returns $600 Accounts receivable $600

Inventory $310 Cost of goods sold $310

June 19: Cash $8,148 Cash Discount $252 Accounts receivable $8,400

User Magico
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