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Abercrombie & Fitch Co. is a specialty retailer of casual apparel. The following is a series of accounts for Abercrombie.

PB3-1 Recording Nonquantitative Journal Entries [LO 3-1, LO 3-2, LO 3-3]

Abercrombie & Fitch Co. is a specialty retailer of casual apparel. The following is a series of accounts for Abercrombie. The accounts are listed alphabetically and numbered for identification. Following the accounts is a series of transactions. For each transaction, indicate the account(s) that should be debited and credited by entering the appropriate account number(s) to the right of each transaction. If no journal entry is needed, write none after the transaction. The first transaction is given as an example.

Account No           Account Title

  1.                       Accounts Payable
  2.                       Accounts Receivable
  3.                       Cash
  4.                       Common Stock
  5.                       Equipment
  6.                       Interest Revenue
  7.                       Prepaid Rent
  8.                       Rent Expense
  9.                       Salaries and Wages Expense
  10.                       Supplies
  11.                       Supplies Expense
  12.                      Unearned Revenue
a. Example: Incurred wages expense; paid cash 9 3
b. Collected cash on account  
c. Used up supplies (cash register tapes, etc) this period    
d. Issued gift certificates to customers; none redeemed this period.    
e. Purchased equipment, paying part in cash and charging the balance on account    
f. Paid cash to suppliers on account    
        g Issued additional common stock for cash.    
     h. Paid rent to landlords tor next month’s use of mall space.    
i. Earned and received cash for interest on investments.    

 

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