ACC 111: -Principles of Accouncing1 – Sectien 06 Fall2017 Menu QUESTION 2 The Account The following transactions occurred during December, the first month of operanions for Harris Company Prepare journal entries and create a T-account for accounts payable that includes the following five transactions 1 Purchaned 51,500 of inventory on ace 5 Paid suppliers s900
Journal entries in books of accounts of Harris Company are as follows :
Serial Number Particulars Debit ( In $ ) Credit ( In $ )
(1) Inventory 1,100 To Accounts Payable 1,100
(2) Inventory 900 To Accounts Payable 900
(3) Accounts Payable 1,200 To Cash 1,200
(4) Inventory 1,000 To Accounts Payable 1,000
(5) Accounts Payable 900 To Cash 900
Accounts Payable Account
Particulars Amount ( In $ ) Particulars Amount ( In $ )
To Cash 1,200 By Inventory 1,100
To Cash 900 By Inventory 900
To Balance c/d 900 By Inventory 1,000
Total 3,000 Total 3,000
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