The Dog House - Sage 50 Accounting: Journal Entries (Apr 1-15, 2022)

This document presents a detailed set of journal entries for "The Dog House" from April 1 to April 15, 2022, encompassing various financial transactions. The entries include debits and credits for accounts such as Undeposited Cash & Cheques, Sales Discounts, Accounts Receivable, Accounts Payable, Bank accounts, and different expense and revenue categories like Sales, Cost of Goods Sold, HST, Freight, and Wages. Transactions involve multiple customers, suppliers, and employees, with detailed descriptions for each entry. The document covers diverse activities including sales of dogs, dog food, and dog houses, as well as service revenues, inventory adjustments, and payroll-related entries, providing a comprehensive financial record for the specified period. The assignment requires the generation of various accounting reports including journal entries, supplier and customer aged detail reports, inventory list & summary, employee summary, and income statement.

Page 1
The Dog House
All Journal Entries Apr 01, 2022 to Apr 15, 2022
Account Number Account Description Debits Credits
Apr 08, 2022 J2 1522, Nikki Chow
1060 Undeposited Cash & Cheques 1,450.00 -
4100 Sales Discounts 50.00 -
1200 Accounts Receivable - 1,500.00
Apr 04, 2022 J4 KK-601, Kanine Kibble
1440 Dog Food 871.25 -
2670 HST Paid on Purchases 117.26 -
5200 Freight Expense 30.75 -
2200 Accounts Payable - 1,019.26
Apr 02, 2022 J6 FW-04-18, Four Walls Inc.
2670 HST Paid on Purchases 182.00 -
5240 Rent 1,400.00 -
2200 Accounts Payable - 1,582.00
Apr 04, 2022 J8 502, Kennelworth Pound
2200 Accounts Payable 3,500.00 -
1080 Bank: CAD Chequing - 3,465.00
5100 Purchase Discounts - 35.00
Apr 05, 2022 J9 1023, Kanine Kibble
2200 Accounts Payable 300.00 -
1090 Bank: USD Chequing - 298.70
5015 Exchange Rate Differences - 1.30
Apr 08, 2022 J10 4222, 1121, Doggie Day Care
1060 Undeposited Cash & Cheques 946.09 -
4100 Sales Discounts 166.96 -
5060 Cost of Goods Sold 390.36 -
1440 Dog Food - 390.36
2650 HST Charged on Sales - 128.05
4020 Revenue from Sales - 985.00
Apr 07, 2022 J11 1523, Show Off Dogs
1060 Undeposited Cash & Cheques 500.00 -
2250 Prepaid Sales and Deposits - 500.00
Apr 08, 2022 J12 14, Bank deposit
1080 Bank: CAD Chequing 946.09 -
Doggie Day Care
1080 Bank: CAD Chequing 1,450.00 -
Nikki Chow
1080 Bank: CAD Chequing 500.00 -
Show Off Dogs
1060 Undeposited Cash & Cheques - 946.09
Doggie Day Care
1060 Undeposited Cash & Cheques - 1,450.00
Nikki Chow
1060 Undeposited Cash & Cheques - 500.00
Show Off Dogs
Apr 08, 2022 J13 1122, Nikki Chow
1200 Accounts Receivable 4,633.00 -
5060 Cost of Goods Sold 1,348.49 -
1420 Purebred Dogs - 800.00
1440 Dog Food - 38.49
1460 Dog Houses - 510.00
2650 HST Charged on Sales - 533.00
4020 Revenue from Sales - 4,100.00
Apr 08, 2022 J14 DD34, Bobbi Bowser
1240 Advances Receivable 200.00 -
5300 Wages 636.20 -
5310 EI Expense 14.21 -
5320 CPP Expense 23.72 -
Printed On: Jul 30, 2019

Page 2
The Dog House
All Journal Entries Apr 01, 2022 to Apr 15, 2022
Account Number Account Description Debits Credits
5330 WSIB Expense 28.19 -
5400 Medical-MSP Expense 6.58 -
1080 Bank: CAD Chequing - 692.75
2300 Vacation Payable - 46.20
2310 EI Payable - 24.36
2320 CPP Payable - 47.44
2330 Income Tax Payable - 43.38
2400 RRSP Payable - 20.00
2420 Medical-MSP Payable - 6.58
2460 WSIB Payable - 28.19
Apr 11, 2022 J15 Kp-7222, Kennelworth Pound
1420 Purebred Dogs 1,800.00 -
2670 HST Paid on Purchases 247.00 -
5200 Freight Expense 100.00 -
2200 Accounts Payable - 2,147.00
Apr 11, 2022 J16 Inventory assembly,
1450 Promotions 4,067.00 -
1420 Purebred Dogs - 2,187.50
1440 Dog Food - 104.50
1460 Dog Houses - 1,275.00
5040 Item Assembly Costs - 500.00
Apr 11, 2022 J17 1524, Nikki Chow
1060 Undeposited Cash & Cheques 4,540.34 -
4100 Sales Discounts 92.66 -
1200 Accounts Receivable - 4,633.00
Apr 12, 2022 J18 1123, Show Off Dogs
1200 Accounts Receivable 1,265.60 -
2650 HST Charged on Sales - 145.60
4050 Revenue from Services - 1,120.00
Apr 13, 2022 J19 4355, 1124, Doggie Day Care
1060 Undeposited Cash & Cheques 946.09 -
4100 Sales Discounts 166.96 -
5060 Cost of Goods Sold 390.35 -
1440 Dog Food - 390.35
2650 HST Charged on Sales - 128.05
4020 Revenue from Sales - 985.00
Apr 15, 2022 J20 SpendMore, 1125, Collee Schnauzer
1100 Bank: Credit Card 3,489.44 -
5010 Bank & Credit Card Fees 126.56 -
5060 Cost of Goods Sold 1,626.80 -
1450 Promotions - 1,626.80
2650 HST Charged on Sales - 416.00
4030 Revenue from Promotions - 3,200.00
Apr 15, 2022 J21 Inventory adjustment,
1440 Dog Food 142.99 -
1280 Food Supplies - 142.99
Apr 15, 2022 J22 15, Bank deposit
1080 Bank: CAD Chequing 4,540.34 -
Nikki Chow
1080 Bank: CAD Chequing 946.09 -
Doggie Day Care
1060 Undeposited Cash & Cheques - 4,540.34
Nikki Chow
1060 Undeposited Cash & Cheques - 946.09
Doggie Day Care
Apr 15, 2022 J23 FundsTransfer,
1080 Bank: CAD Chequing 5,000.00 -
Printed On: Jul 30, 2019

Page 3
The Dog House
All Journal Entries Apr 01, 2022 to Apr 15, 2022
Account Number Account Description Debits Credits
1100 Bank: Credit Card - 5,000.00
Apr 15, 2022 J24 1525, Pet Lovers Credit Union
1060 Undeposited Cash & Cheques 5,000.00 -
2250 Prepaid Sales and Deposits - 5,000.00
Apr 15, 2022 J25 DD35, Bobbi Bowser
1240 Advances Receivable 50.00 -
5300 Wages 621.90 -
5310 EI Expense 14.21 -
5320 CPP Expense 23.72 -
5330 WSIB Expense 22.71 -
5400 Medical-MSP Expense 6.58 -
1080 Bank: CAD Chequing - 537.75
2300 Vacation Payable - 36.90
2310 EI Payable - 24.36
2320 CPP Payable - 47.44
2330 Income Tax Payable - 43.38
2400 RRSP Payable - 20.00
2420 Medical-MSP Payable - 6.58
2460 WSIB Payable - 22.71
Apr 15, 2022 J26 DD36, Kitty Feline
5300 Wages 2,251.00 -
5310 EI Expense 57.93 -
5320 CPP Expense 102.40 -
5330 WSIB Expense 80.17 -
5400 Medical-MSP Expense 13.50 -
1080 Bank: CAD Chequing - 1,743.07
2310 EI Payable - 99.31
2320 CPP Payable - 204.80
2330 Income Tax Payable - 314.15
2400 RRSP Payable - 50.00
2420 Medical-MSP Payable - 13.50
2460 WSIB Payable - 80.17
Apr 15, 2022 J27 PVS-445, Pooch Veterinary Services
2670 HST Paid on Purchases 78.00 -
5070 Cost of Services 600.00 -
2200 Accounts Payable - 678.00
58,101.49 58,101.49
Printed On: Jul 30, 2019