Cogg Hill Camping Equipment Company Practice Set For Use with Fundamental Accounting Principles 20th Edition Wild, Larson & Chiappetta Prepared by Leland Mansuetti Introduction The Cogg Hill Camping Equipment Company sells and rents camping equipment from its store in Denver, Colorado. It is a sole proprietorship and is owned and operated by Samuel Stephens. The company sells camping equipment and outdoor clothing. Cogg Hill maintains a perpetual inventory system. The company also rents tents and groups of assorted camping equipment (e.g., Type A, B, and C) to trail guides. The terms of all sales and all rentals are “net 30.” The company delivers the equipment to many of its customers. Some customers pick it up at the store. Mr. Stephens makes all deposits. He removes the cash from the cash register and lists all checks received on a deposit ticket. He then gives the duplicate deposit slip to you for recording. The company’s accounting system includes: Journals Ledgers Sales Journal General Ledger Purchases Journal Accounts Receivable Subsidiary Ledger Cash Receipts Journal Accounts Payable Subsidiary Ledger Cash Disbursements Journal General Journal The accounting files include: Name of File Business Papers to be Filed Sales and Rental Invoices Bookkeeper’s copy of sales invoices Bookkeeper’s copy of rental invoices Purchase Invoices Purchase invoices and credit memorandums Interoffice Memoranda Interoffice memoranda received from Mr. Stephens Checks to be signed Checks prepared for Mr. Stephens Duplicate Deposit Tickets Bookkeeper’s copy of deposit ticketsThe post-closing trial balance of the Cogg Hill Camping Equipment Company, as of May 31, was as follows: Cash $ 21,567.81 Accounts Receivable 11,492.00 Allowance for Doubtful Accounts $ 379.35 Interest Receivable 56.00 Notes Receivable – Emory Co. 9,870.40 (6-month, 8%, due August 15) Merchandise Inventory 174,985.00 Office Supplies 557.05 Store Supplies 324.75 Prepaid Insurance 650.00 Office Equipment 17,250.00 Accumulated Depreciation – Office Equipment 6,450.00 Store Equipment 69,500.00 Accumulated Depreciation – Store Equipment 22,650.00 Camping Rental Equipment 163,175.15 Accumulated Depreciation – Camping Rental Equipment 91,387.00 Building 350,000.00 Accumulated Depreciation – Building 121,475.00 Accounts Payable 10,435.35 Interest Payable 1,200.00 Mortgage Note Payable – 9% 160,000.00 Samuel Stephens, Capital 405,451.46 Totals $ 819,428.16 $ 819,428.16 Accounts Receivable Subsidiary Ledger P. Davis $ 2,131.00 K. Gragg 890.00 H. Holmes 1,696.00 S. Peeples 655.00 A. Smith 1,275.00 J. Still 4,845.00 Total $ 11,492.00 Accounts Payable Subsidiary Ledger Dex Company $ 1,117.90 Dixon Company 817.40 Fulton, Inc. 108.00 Robinson Co. 1,942.05 Samson Dist. 1,950.00 Technical Corp. 2,000.00 Zappo Corp. 2,500.00 Totals $ 10,435.35 Instructions 1. Examine the business papers that follow. Th.

1. Cogg Hill Camping Equipment Company
Practice Set
For Use with
Fundamental Accounting Principles
20th Edition
Wild, Larson & Chiappetta
Prepared by
Leland Mansuetti
Introduction
The Cogg Hill Camping Equipment Company sells and rents
camping equipment from its store in Denver, Colorado. It is a
sole proprietorship and is owned and operated by Samuel
Stephens. The company sells camping equipment and outdoor
clothing. Cogg Hill maintains a perpetual inventory system. The
company also rents tents and groups of assorted camping
equipment (e.g., Type A, B, and C) to trail guides. The terms of
all sales and all rentals are “net 30.” The company delivers the
equipment to many of its customers. Some customers pick it up
at the store. Mr. Stephens makes all deposits. He removes the
cash from the cash register and lists all checks received on a
deposit ticket. He then gives the duplicate deposit slip to you
for recording. The company’s accounting system includes:
Journals
Ledgers

2. Sales Journal
General Ledger
Purchases Journal
Accounts Receivable Subsidiary Ledger
Cash Receipts Journal
Accounts Payable Subsidiary Ledger
Cash Disbursements Journal
General Journal
The accounting files include:
Name of File
Business Papers to be Filed
Sales and Rental Invoices
Bookkeeper’s copy of sales invoices
Bookkeeper’s copy of rental invoices
Purchase Invoices
Purchase invoices and credit memorandums
Interoffice Memoranda
Interoffice memoranda received from Mr. Stephens
Checks to be signed
Checks prepared for Mr. Stephens
Duplicate Deposit Tickets
Bookkeeper’s copy of deposit ticketsThe post-closing trial
balance of the Cogg Hill Camping Equipment Company, as of
May 31, was as follows:
Cash
$
21,567.81

3. Accounts Receivable
11,492.00
Allowance for Doubtful Accounts
$
379.35
Interest Receivable
56.00
Notes Receivable – Emory Co.
9,870.40
(6-month, 8%, due August 15)
Merchandise Inventory
174,985.00
Office Supplies
557.05

4. Store Supplies
324.75
Prepaid Insurance
650.00
Office Equipment
17,250.00
Accumulated Depreciation – Office Equipment
6,450.00
Store Equipment
69,500.00
Accumulated Depreciation – Store Equipment
22,650.00
Camping Rental Equipment
163,175.15
Accumulated Depreciation – Camping Rental Equipment

5. 91,387.00
Building
350,000.00
Accumulated Depreciation – Building
121,475.00
Accounts Payable
10,435.35
Interest Payable
1,200.00
Mortgage Note Payable – 9%
160,000.00
Samuel Stephens, Capital
405,451.46
Totals
$

6. 819,428.16
$
819,428.16
Accounts Receivable Subsidiary Ledger
P.
Davis
$
2,131.00
K. Gragg
890.00
H. Holmes
1,696.00
S.
Peeples
655.00
A.
Smith
1,275.00
J.
Still
4,845.00
Total
$
11,492.00
Accounts Payable Subsidiary Ledger

7. Dex Company
$
1,117.90
Dixon Company
817.40
Fulton, Inc.
108.00
Robinson Co.
1,942.05
Samson Dist.
1,950.00
Technical Corp.
2,000.00
Zappo Corp.
2,500.00
Totals
$
10,435.35
Instructions
1.
Examine the business papers that follow. They consist of sales
invoices, rental invoices, purchase invoices, duplicate deposits
slips, credit memoranda and interoffice memoranda. They
appear in the order in which they come to the bookkeeper’s
attention. The actions you as bookkeeper should take regarding
these are:

8. a.
Sales Invoices—Enter the information in the Sales Journal. Post
to the Subsidiary Accounts Subsidiary Ledger.
b.
Rental Invoices—Enter the information in the Sales Journal.
Post to the Subsidiary Accounts Subsidiary Ledger.
c.
Purchases Invoices—Enter the information in the Purchases
Journal on the date the invoice is received for each purchase of
merchandise inventory or supplies. Post to the Subsidiary
Accounts Payable Ledger. Mr. Stephens will send you an
interoffice memorandum when he wants you to prepare checks
for payment of these invoices.
d.
Credit Memoranda—Enter the information in the General
Journal.
e.
Duplicate Deposit Tickets—Write the amount of the deposit in
the checkbook provided and record the information in the Cash
Receipts Journal. All cash deposits are from cash sales of
camping equipment and should be recorded as a credit to Sales.
The checks listed on the deposit ticket are receipts from
customers who have made payments on their accounts and
should be recorded as credits to Accounts Receivable and
posted to the Subsidiary Accounts Receivable Ledger.
f.
Interoffice Memoranda—The owner sends information to you,
the bookkeeper, instructing you to do certain tasks, such as
prepare checks for his signature, establish a new account, or
reclassify a previously recorded purchase. When Mr. Stephens
asks you to prepare checks for his signature, the steps you

9. should take are as follows: (1) write the check in the checkbook
and (2) record the information in the Cash Disbursements
Journal. You are not authorized to sign checks.
2.
Remember to post daily the following:
a.
All transactions you record in the General Journal.
b.
Amounts for the Accounts Receivable debit column in the Sales
Journal to each individual customer’s account in the Subsidiary
Accounts Receivable Ledger.
c.
Amounts for the Accounts Payable credit column in the
Purchases Journal to each individual creditor’s account in the
Subsidiary Accounts Payable Ledger.
d.
Amounts for the Accounts Receivable credit column in the Cash
Receipts Journal to each individual customer’s account in the
Subsidiary Accounts Receivable Ledger.
e.
Amounts for the Accounts Payable debit column in the Cash
Disbursements Journal to each individual creditor’s account in
the Subsidiary Accounts Payable Ledger.
3.
At the end of the month, do the following:
a.
Foot and crossfoot the special journals and post to the General
Ledger.

10. b.
To verify the accuracy of the subsidiary ledgers prepare a
schedule of accounts receivable and a schedule of accounts
payable, and compare the totals to the balances of the control
accounts in the General Ledger.
c.
Compare the balance in the checkbook with the balance in the
Cash account.
d.
Prepare a bank reconciliation as of June 30, 20XX.
e.
Record in the General Journal the adjustment(s) to the Cash
account as required by the bank reconciliation.
f.
Prepare a trial balance in the Trial Balance columns of the
worksheet.
g.
Complete the worksheet after using the following
supplementary data:
1. Accrue the interest on the Emory Company note.
2. Depreciation expense for the month June is: building,
$1,500; office equipment, $1,150; store equipment, $3,600; and
camping rental equipment, $2,670.
3. Bad debts are estimated to be .5 percent of total net credit
sales (do not include rentals).
4. Insurance expense for the month is $250.

11. 5. Office supplies on hand are $480.
6. Store supplies on hand are $275.
7. Accrue salaries for 3 working days at $180 per day.
8. Accrue one months’ (30 days) interest on the mortgage note.
h.
Record and post the adjusting entries.
i.
Prepare an income statement, statement of owner’s equity, and a
balance sheet.
j.
Record and post the closing entries.
k.
Prepare a post-closing trial balance.
A Chart of General Ledger Accounts appears on the following
page. Beginning with Business Paper #1, begin your work
recording and filing the business papers as you have been
instructed to do.
Chart of General Ledger Accounts
Account Title
Account Number
Cash
101
Petty Cash
102
Accounts Receivable

12. 106
Allowance for Doubtful Accounts
107
Interest Receivable
109
Notes Receivable
111
Merchandise Inventory
119
Office Supplies
124
Store Supplies
125
Prepaid Insurance
128
Office Equipment
163
Accumulated Depreciation(Office Equipment
164
Store Equipment
165
Accumulated Depreciation(Store Equipment
166
Camping Rental Equipment
167
Accumulated Depreciation(Camping Rental Equipment
168
Building
183
Accumulated Depreciation(Building
184
Accounts Payable
201
Interest Payable
203
Salaries Payable

13. 209
Mortgage Note Payable – 9%
251
Samuel Stephens, Capital
301
Samuel Stephens, Withdrawals
302
Camping Equipment Rental Revenue
406
Interest Earned
409
Camping Equipment Sales
413
Cost of Goods Sold
502
Depreciation Expense(Building
606
Depreciation Expense(Office Equipment
612
Depreciation Expense(Store Equipment
613
Depreciation Expense(Camping Rental Equipment
615
Salaries Expense
622
Interest Expense
633
Insurance Expense
637
Office Supplies Expense
650
Store Supplies Expense
651
Advertising Expense
655
Bad Debt Expense

14. 656
Miscellaneous Expense
677
Telephone Expense
688
Utilities Expense
690
Income Summary
901
BUSINESS PAPERS
Business Paper No. 1
Colorado Bank
Member F.D.I.C.
Coin
Currency
Checks
K. Gregg
890
00
Cogg Hill Camping Equipment Industrial Boulevard
Denver, Colorado 77787

15. June 1,
, 20
XX

16. Total
890
00
000156 133456780 09878
Duplicate Deposit Ticket
Business Paper No. 2
Inter-Office Memo
From
Date
Samuel Stephens
June 1, 20XX
To
Subject
Bookkeeper
Petty Cash Fund

17. Establish a petty cash fund in the amount of $100 and issue the
check to me.
Note: The check to Mr. Samuel Stephens has been completed
and is in the checkbook, but the check has not been recorded.
Business Paper No. 3
Inter-Office Memo
From
Date
Samuel Stephens
June 2, 20XX
To
Subject
Bookkeeper
Cash Disbursements
Please prepare a check to Zappo for $1,500 as partial payment
on a credit purchase made on May 15, terms 2/10, n/30.
Business Paper No. 4
Invoice # Z68002
Purchase Invoice
Zappo Corporation

18. Date
June 2,
20XX
Sold To:
Cogg Hill Camping Company
Industrial Blvd.
Denver, Colorado, 77787
Customer Order No.
CHP4580
Our Order No.
68002
Date Delivered
6/2/20XX
Shipped
Our Truck
Terms

19. 2/10,n/60
Quantity
Description
Unit Price
Amount
Ordered
Shipped
12
12
Down jackets #1378 S/4, M/5, L/5
144
35
1,732
20
6
6
Rain Ponchos #435 – one size
38
15
226
90
8
8
Hiking boots $177 – M assorted sizes
72
25
578
00

20. Total
2,539
10
Customer’s Copy
Business Paper No. 5
Invoice # S4563
Purchase Invoice
Samson Distributors
Date
June 2,
20XX
Sold To:
Cogg Hill Camping Company
Industrial Blvd.

21. Denver, Colorado, 77787
Customer Order No.
CHP4581
Our Order No.
4563
Date Shipped
6/2/20XX
Shipped
Our Truck
Terms
n/30
Quantity
Description
Unit Price
Amount
Ordered
Shipped

22. 2
2
Large Tent V-135
825
00
1,650
00
Total
1,650
00
Bookkeeper’s Copy

23. Business Paper No. 6
Invoice # R4520
Rental Invoice
COGG HILL
Date
June 5,
20XX
Rented To:
Mr. A. Smith
1073 Broadway
Rocky Springs, Colorado, 76660
Length of Rental:
Day(s)
1
Week(s)

24. Customer Order No.
AS1010
Our Order No.
R4520
Date Delivered
6/7/20XX
Delivered Via
Customer
Pickup
Terms
n/30
Quantity
Description
Unit Price
Amount
Ordered
Shipped
4
4
Large tents
135
00
540
00
10
10

25. Large Canteens w/covers and belts
62
00
620
00
Total
1,160
00
Bookkeeper’s Copy
Business Paper No. 7
Invoice # S6905
Sales Invoice
COGG HILL
Date
June 5,
20XX
Sold To:

26. Mr. S. Peeples
45 Canada Lane
St. James, Colorado, 75127
Customer Order No.
SP1045
Our Order No.
S6905
Date Delivered
6/7/20XX
Delivered
Customer
Pickup
Terms
n/30
Quantity
Description

27. Unit Price
Amount
Ordered
Shipped
5
5
Down Jackets
296
00
1,480
00
3
3
Tents
525
00
1,575
00
3
3
Hammocks
71
25
213
75
Total
3,055
00
Bookkeeper’s Copy

28. Cost of goods sold: $1,448.60
Business Paper No. 8
Inter-Office Memo
From
Date
Samuel Stephens
June 5, 20XX
To
Subject
Bookkeeper
Cash Disbursements
Please prepare a check payable to Rocky Heights Camping for
an advertisement that will appear in 4 weekly issues of its
magazine, this month. Cost of the 4 advertisements is $400
total.
Business Paper No. 9
Inter-Office Memo
From
Date

29. Samuel Stephens
June 6, 20XX
To
Subject
Bookkeeper
Cash Disbursements
Please prepare a check payable to Mountain Streams Mortgage
Company for $3,200, which includes interest of $1,200 accrued
on the note at the end of May, plus $2,000 payment on
principal. The payments of principal, plus interest of the
previous month, are due on the first of every month. Mountain
Streams allows a 10-day grace period for payment.
Note: Use two lines in the Cash Disbursements Journal to record
this transaction.
Business Paper No. 10
Invoice # S6906
Sales Invoice
COGG HILL
Date
June 8,
20XX
Sold To:

30. Mr. J. Still
2231 After Place
St. James, Colorado 75127
Customer Order No.
JS2034
Our Order No.
S6906
Date Shipped
6/8/20XX
Delivered
Customer
Pickup
Terms
n/30
Quantity
Description
Unit Price
Amount
Ordered
Shipped

31. 30
30
Sleeping bags
95
50
2,865
00
15
15
#919 Canteens/covers
20
00
300
00
Total

32. 3,165
00
Bookkeeper’s Copy
Business Paper No. 11
Invoice # S6907
Sales Invoice
COGG HILL
Date
June 8,
20XX
Sold To:
Mrs. H. Holmes
4637 Alpine Way
Vail, Colorado, 75321

33. Customer Order No.
HH3451
Our Order No.
S6907
Date Shipped
6/7/20XX
Delivered
Our Truck
Terms
n/30
Quantity
Description
Unit Price
Amount
Ordered
Shipped
4
4
Sleeping bags
97
40
389
60

34. 4
4
Hiking boots, assorted sizes
78
95
315
80
Total
705
40
Bookkeeper’s Copy
Business Paper No. 12
Colorado Bank
Member F.D.I.C.

35. Coin
2
30
Currency
3,100
00
Checks
H. Holmes
1,696
00
Cogg Hill Camping Equipment Industrial Boulevard
Denver, Colorado 77787
S. Peeples
655
00
A. Smith
1,000
00

36. June 9,
, 20
XX
Total
6,453
30
000156 133456780 09878
Duplicate Deposit Ticket
Bookkeeper: The Cost of Cash Sales was $1,213.50

37. Business Paper No. 13
Inter-Office Memo
From
Date
Samuel Stephens
June 9, 20XX
To
Subject
Bookkeeper
Cash Disbursements
Please prepare one check to Zappo Corporation for payment of
the following invoices:
Invoice Z68350 (Balance of May 15)
$1,000.00
Invoice Z68002, dated June 2
$2,539.10
Be sure to review credit terms. We want to stay in good
standing with Zappo.
Business Paper No. 14

38. Inter-Office Memo
From
Date
Samuel Stephens
June 9, 20XX
To
Subject
Bookkeeper
Replenish Petty Cash Fund
Please prepare a check to me for replenishment of the petty cash
fund.
Petty Cash Voucher #1
Office Supplies
$23.45
Petty Cash Voucher #2
Transportation-in
$56.30
Business Paper No. 15
Invoice # R4521
Rental Invoice

39. COGG HILL
Date
June 11,
20XX
Rented To:
K. Gragg
P.O. Box 1560
Colorado Springs, Colorado 73452
Length of Rental
day(s)
2
week(s)
Customer Order No.
KG2034
Our Order No.

40. R4521
Date Delivered
6/11/20XX
Delivered
Customer
Pickup
Terms
n/30
Quantity
Description
Unit Price
Amount
Ordered
Shipped
6
6
Type B Group of Camping Equipment
540
00
3,240
00

41. Total
3,240
00
Bookkeeper’s Copy
Business Paper No. 16
Invoice # S6908
Sales Invoice
COGG HILL
Date
June 12,
20XX
Sold To:
Mrs. H. Holmes

42. 4637 Alpine Way
Vail, Colorado, 75321
Customer Order No.
HH3452
Our Order No.
S6908
Date Delivered
6/12/20XX
Delivered
Our Truck
Terms
n/30
Quantity
Description
Unit Price
Amount
Ordered
Shipped

43. 4
4
Ground Cloth
24
45
97
80
2
2
Two-burner stove
88
50
177
00
Total
274
80
Bookkeeper’s Copy

44. Business Paper No. 17
Invoice # F345-2
Purchase Invoice
Fulton Incorporated
Date
June 12,
20XX
Sold to:
Cogg Hill Camping Company
Industrial Blvd.
Denver, Colorado 77787
Customer Order No.
CHP4582
Our Order No.
F345-2
Date Shipped

45. 6/12/20XX
Shipped
Our Truck
Terms
2/10, n/60
Quantity
Description
Unit Price
Amount
Ordered
Shipped
4
4
Shovel-back pack
25
60
102
40
12
12
Hatchets, assorted colors
18
00
216
00
6
6
Hammocks-large
52
95

46. 317
70
5
5
Igloo ice chests – 4 gallon
26
35
131
75
Total
767
85
Bookkeeper: This purchase is for Camping Rental Equipment.
Business Paper No. 18
Invoice # DC50-45

47. Purchase Invoice
Dixon Company
Date
June 12,
20XX
Sold to:
Cogg Hill Camping Company
Industrial Blvd.
Denver, Colorado 77787
Customer Order No.
CHP4583
Our Order No.
DC50-45
Date Shipped

48. 6/13/20XX
Shipped
Our Truck
Terms
2/10, n/60
Quantity
Description
Unit Price
Amount
Ordered
Shipped
6
6
Igloo Thermos – 1 gallon
13
00
78
00
6
6
Klondike Cooking Kits
42
35
254
10
8
8
Alaskan knives
16
20

49. 129
60
14
14
Nylon rope
13
25
185
50
Total
647
20
Business Paper No. 19
Colorado Bank
Member F.D.I.C.
Coin
5
80
Currency

50. 2,985
00
Checks
P. Davis
2,131
00
Cogg Hill Camping Equipment
Industrial Boulevard
Denver, Colorado 77787
A. Smith
275
00
J. Still
4,845
00

51. June 15,
, 20
XX
Total
10,241
80
000156 133456780 09878
Duplicate Deposit Ticket
Bookkeeper: The Cost of Cash Sales was $1,101.30
Business Paper No. 20
Inter-Office Memo
From

52. Date
Samuel Stephens
June 15, 20XX
To
Subject
Bookkeeper
Cash Disbursements
Please prepare checks for the following:
Dex Company
Invoice Dex65-40, terms n/60
$1,117.90
Dixon Company
Invoice DC50-31, no discount
$ 817.40
Robinson Company
Invoice dated May 15, terms 2/10, 1/30, n/60
$1,942.05
Technical Corporation
Invoice dated May 20, terms n/30
$2,000.00
Business Paper No. 21
Inter-Office Memo
From
Date

53. Samuel Stephens
June 15, 20XX
To
Subject
Bookkeeper
Replenish Petty Cash Fund
Please prepare a check to me for replenishment of the petty cash
fund.
Petty Cash Voucher #3
Office Supplies
$46.80
Petty Cash Voucher #4
Transportation-in
$35.90
Business Paper No. 22
Invoice # S6909
Sales Invoice
COGG HILL
Date
June 21,
20XX
Sold To:

54. Mr. P. Davis
P.O. Box 14567
Grand Junction, Colorado 75345
Customer Order No.
PD2034
Our Order No.
S6909
Date Delivered
6/21/20XX
Delivered
Customer
Pickup
Terms
n/30

55. Quantity
Description
Unit Price
Amount
Ordered
Shipped
4
4
Type C Group of Camping Equipment
270
00
1,080
00
Total
1,080

56. 00
Bookkeeper’s Copy
Cost of goods sold: $516.00
Business Paper No. 23
Invoice # S6910
Sales Invoice
COGG HILL
Date
June 22,
20XX
Sold To:
J. Still
2231 After Place
St. James, Colorado 75127

57. Customer Order No.
JS2035
Our Order No.
S6910
Date Delivered
6/22/20XX
Delivered
Our Truck
Terms
n/30
Quantity
Description
Unit Price
Amount
Ordered
Shipped
20
20
Ground Cloth
24
45
489
00
1
1
Four-burner stove

58. 145
60
145
60
Total
634
60
Bookkeeper’s Copy
Cost of goods sold: $317.00
Business Paper No. 24
Invoice # S6911
Sales Invoice
COGG HILL
Date
June 22,
20XX
Sold To:

59. S. Peeples
45 Canada Lane
St. James, Colorado 75127
Customer Order No.
SP204
Our Order No.
S6911
Date Delivered
6/22/20XX
Delivered
Our Truck
Terms
n/30
Quantity
Description
Unit Price

60. Amount
Ordered
Shipped
5
5
Ground Cloth
24
45
122
25
4
4
Jackets
124
00
496
00
Total
618
25
Bookkeeper’s Copy

61. Cost of goods sold: $237.80
Business Paper No. 25
Inter-Office Memo
From
Date
Samuel Stephens
June 22, 20XX
To
Subject
Bookkeeper
Cash Disbursements
Please prepare three (3) checks for the following invoices:
Dixon Company
Invoice DC50-45, June 13, terms 2/10, n/60
$ 647.20
Fulton, Incorporated
Invoice F296-1, May 23, terms 2/10, n/60
$ 108.00
Invoice F345-2, June 12, terms 2/10, n/60
$ 767.85
Samson Distributors
Invoice S3968, May 23, terms n/30
$1,950.00

62. Business Paper No. 26
Inter-Office Memo
From
Date
Samuel Stephens
June 22, 20XX
To
Subject
Bookkeeper
Withdrawal
Please prepare a check for $3,000, payable to me for my
personal use.
Business Paper No. 27
Invoice # S6912
Sales Invoice
COGG HILL
Date
June 25,
20XX
Sold To:

63. S. Peeples
45 Canada Lane
St. James, Colorado, 75127
Customer Order No.
SP205
Our Order No.
S6912
Date Delivered
6/25/20XX
Delivered
Customer
Pickup
Terms
n/30

64. Quantity
Description
Unit Price
Amount
Ordered
Shipped
4
4
Air mattresses
38
75
155
00
10
10
Polyethylene tarp
19
20
192
00
5 sets
5 sets
Tent stakes
31
55
157
75
5
5
Nylon rope
21
80
109

65. 00
Total
613
75
Bookkeeper’s Copy
Cost of goods sold: $225.00
Business Paper No. 28
Invoice # R4522
Rental Invoice
COGG HILL
Date
June 26,
20XX
Rented To:
A. Smith
1073 Broadway

66. Rocky Springs, Colorado, 76660
Length of Rental:
Day(s)
2
Week(s)
Customer Order No.
AS1011
Our Order No.
R4522
Date Delivered
6/26/20XX
Delivered Via
Our Truck
Terms
n/30
Quantity
Description
Unit Price
Amount
Ordered
Shipped

67. 2
2
Type A Group Camping Equipment
720
00
1,440
00
1
1
Type B Group Camping Equipment
540
00
540
00
Total
1,980
00
Bookkeeper’s Copy
Business Paper No. 29
Invoice # DC50-95
Purchase Invoice
Dixon Company

68. Date
June 28,
20XX
Sold to:
Cogg Hill Camping Company
Industrial Blvd.
Denver, Colorado 77787
Customer Order No.
CHP4584
Our Order No.
DC50-95
Date Shipped
6/25/20XX
Shipped
Our Truck
Terms

69. 2/10, n/60
Quantity
Description
Unit Price
Amount
ordered
shipped
4
4
Klondike Cooking Kits
42
35
169
40
12
12
#2 Rafts
48
00
576
00
6
6
Hammocks – small
36
90
221
40
10
10
Igloo ice chests – 2 gallon
18
35

70. 183
50
Total
1,150
30
Bookkeeper: This purchase is for Camping Rental Equipment
Business Paper No. 30
Invoice # Z69001
Purchase Invoice
Zappo Corporation
Date
June 27,
20XX
Sold to:
Cogg Hill Camping Company

71. Industrial Blvd.
Denver, Colorado 77787
Customer Order No.
CHP4585
Our Order No.
Z69001
Date Shipped
6/26/19XX
Shipped Via
Our Truck
Terms
2/10, n/60
Quantity
Description
Unit Price
Amount
ordered
shipped

72. 10
10
Down Jackets, assorted sizes
86
61
866
10
12
12
Rain ponchos $435 – one size fits all
38
15
457
80
2
2
Hiking boots #245
72
25
144
50
14
14
Nylon rope
13
25
185
50

73. Total
1,653
90
Business Paper No. 31
Inter-Office Memo
From
Date
Samuel Stephens
June 28, 20XX
To
Subject
Bookkeeper
Cash Disbursements
Prepare your payroll check. Salary for the period ended June 28
is $1,680.00
Business Paper No. 32
Inter-Office Memo
From
Date

74. Samuel Stephens
June 30, 20XX
To
Subject
Bookkeeper
Receipt of notes receivableDisbursements
Record the receipt of a 60-day, 12% note receivable from Mrs.
K. Gragg in settlement of her account receivable.
Business Paper No. 33
Inter-Office Memo
From
Date
Samuel Stephens
June 30, 20XX
To
Subject
Bookkeeper

75. Replenish Petty Cash Fund
Please prepare a check for $95.10 to replenish the petty cash
fund for:
Petty Cash Voucher #5
Transportation-in
$34.00
Petty Cash Voucher #6
Office Supplies
$42.50
Petty Cash Voucher #7
Store Supplies
$18.60
Business Paper No. 34
Colorado Bank
Member F.D.I.C.
Coin
6
70
Currency
3,645
00
Checks
A. Smith
1,435
00
Cogg Hill Camping Equipment Industrial Boulevard

76. Denver, Colorado 77787
S. Peeples
3,055
00
June 30,
, 20
XX

77. Total
8,141
70
000156 133456780 09878
Duplicate Deposit Ticket
Bookkeeper: Cost of cash sales was $1,432.60
Business Paper No. 35
Inter-Office Memo
From
Date
Samuel Stephens
June 30, 20XX
To
Subject

78. Bookkeeper
Return of Merchandise to vendor
Record the return of 1 large tent V-135 to Sampson Distributors
for $825.00 Sampson’s invoice #S4563, dated June 2, 20XX
Business Paper No. 36
Inter-Office Memo
From
Date
Samuel Stephens
June 30, 20XX
To
Subject
Bookkeeper
Reclassification of camping equipment
The 12 rafts purchased on June 28 from Dixon Company
(Invoice CD50-95) were sold for cash to a rafting company.
Remove the value of the rafts ($576) from Camping Rental
Equipment and charge it to the Merchandise Inventory account.
Business Paper No. 37

79. Inter-Office Memo
From
Date
Samuel Stephens
June 30, 20XX
To
Subject
Bookkeeper
Telephone expenses for June
Please make a check payable to Intermountain Telephone for
$825 for the telephone expense for June.
Business Paper No. 38
Inter-Office Memo
From
Date
Samuel Stephens
June 30, 20XX
To
Subject

80. Bookkeeper
Utilities expense for June
Please make a check payable to Rocky Pacific Utility for $600
for the utilities (gas and electric) expense for June.
Business Paper No. 39
Inter-Office Memo
From
Date
Samuel Stephens
June 30, 20XX
To
Subject
Bookkeeper
Bank reconciliation
Use the Cash Receipts Journal, Cash Disbursements Journal,
and the June bank statement and the bank reconciliation of May
31, 20XX on the following pages, and prepare the bank
reconciliation for June 30, 20XX.
COGG HILL CAMPING EQUIPMENT COMPANY
Bank Reconciliation
May 31, 20XX

81. Balance per ledger, May 31, 20XX
$
21
567
81

82. Balance per bank statement, May 28, 20XX
21
772
21
Plus Outstanding deposits
2
345
60
Less: Outstanding checks
No. 581

83. $
100
00
No. 519
2
450
00
2
500
00
Adjusted Cash Balance, May 31, 20XX
$
21
567
81

91. Colorado Bank
1520 Market Street
Denver, Colorado 77787
Cogg Hill Camping Equipment Company
Statement Date June 30, 20XX
Industrial Blvd.
Business Checking Account
Denver, Colorado 77787

92. Balance Last
Statement
Deposits
Checks
and Debits
Service
Charge
Balance this
Statement
21,772.21
19,930.70
23,703.45
15.00
17,984.46
Date
Check Number
Checks and Other Debits
Date
Deposits
May
30
518
100.00
May
30
2,345.80

93. 30
519
2,450.00
June
2
890.00
June
5
520
100.00
9
6,453.30
5
521
1,500.00
15
10,241.80
6
522
400.00
7
523
3,200.00

94. 12
524
3,488.32
13
525
79.75
19
530
82.70
20
526
1,117.90

95. 21
527
817.40
21
528
1,922.63
25
534
3,000.00
25
532
860.49
26
533
1,950.00

96. 28
529
2,000.00
28
531
634.26
28
DM
15.00 Check charges

97. Journals
SALES JOURNAL
Page 6
Date
Account Debited
Invoice No.
PR
A/R Dr.
Sales Cr.
A/R Dr. Rental
Revenue Cr.
Cost of Goods Sold Dr./
Inventory Cr.

107. PURCHASES JOURNAL
Page 5

108. Date
Account Debited
Date of Invoice
Terms
PR
A/P Cr.
Inventory Dr.
Other Accounts Dr.

119. CASH
RECEIPTS JOURNAL
Page 8

120. Date
Account
Credited
Explanation
PR
Cash
Debit
Accounts
Receivable
Credit
Sales
Credit
Cost of Goods Sold Dr./
Inventory Cr.

133. CASH
DISBURSEMENTS JOURNAL
Page 6
Date
Chk.
No.
Payee
Account Debited
PR
Cash
Cr.
Inventory Cr.
Other
Accounts
Dr.
Accounts Payable
Dr.

146. GENERAL JOURNAL
Page 8
Month
DayAccount Titles and Explanation
PRDebit
Credit

153. GENERAL JOURNAL
Page 9
Month
DayAccount Titles and Explanation
PRDebit
Credit

160. GENERAL JOURNAL
Page 10
Month
DayAccount Titles and Explanation
PRDebit
Credit

167. GENERAL JOURNAL
Page 11
Month
DayAccount Titles and Explanation
PRDebit
Credit

174. GENERAL JOURNAL
Page 12
Month
DayAccount Titles and Explanation
PRDebit
Credit

181. General Ledger
Cash
Account Number 101Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
21,567.81

182. Petty Cash
Account Number 102Date
Month Day
Explanation
Post

183. Ref.
Debit
Credit
Balance
June
1
Beginning Balance
00.00
Accounts Receivable

184. Account Number 106Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
11,492.00

185. Allowance for Doubtful Accounts
Account Number 107Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance

186. June
1
Beginning Balance
379.35
General Ledger
Interest Receivable
Account Number 109Date
Month Day
Explanation

187. Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
56.00
Notes Receivable

188. Account Number 111Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
9,870.40
Merchandise Inventory
Account Number 119Date

189. Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
174,985.00

190. Office Supplies
Account Number 124Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June

191. 1
Beginning Balance
557.05

192. General Ledger
Store Supplies
Account Number 125Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
324.75

193. Prepaid Insurance
Account Number 128Date
Month Day
Explanation
Post
Ref.
Debit
CreditBalance
June
1
Beginning Balance

194. 650.00
Office Equipment
Account Number 163Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
17,250.00

195. Accumulated Depreciation – Office Equipment
Account Number 164Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
6,450.00

196. Store Equipment
Account Number 165Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
69,500.00

197. General Ledger
Accumulated Depreciation – Store Equipment
Account Number 166Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
22,650.00

198. Camping Rental Equipment
Account Number 167Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
163,175.15

199. Accumulated Depreciation – Camping Rental Equip.
Account Number 168Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June

200. 1
Beginning Balance
91,387.00
Building
Account Number 183Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance

201. 350,000.00
Accumulated Depreciation – Building
Account Number 184Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance

202. 121,475.00
General Ledger
Accounts Payable
Account Number 201Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance

203. 10,435.35

204. Interest Payable
Account Number 203Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
1,200.00

205. Salaries Payable
Account Number 209Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance

206. 00.00
Mortgage Note Payable
Account Number 251Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance

207. 160,000.00
General Ledger
Samuel Stephens, Capital
Account Number 301Date
Month Day
Explanation
Post
Ref.
Debit

208. Credit
Balance
June
1
Beginning Balance
405,451.46
Samuel Stephens, Withdrawals
Account Number 302Date
Month Day

209. Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
00.00
Camping Equipment Rental Revenue
Account Number 406Date
Month Day
Explanation
Post

210. Ref.
Debit
Credit
Balance
June
1
Beginning Balance
00.00

211. Interest Revenue
Account Number 409Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
00.00

212. General Ledger
Camping Equipment Sales
Account Number 413Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance

213. 00.00

214. Cost of Goods Sold
Account Number 502Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
00.00

215. Depreciation Expense – Building
Account Number 606Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
00.00

216. Depreciation Expense – Office Equipment
Account Number 612Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance

217. 00.00
General Ledger
Depreciation Expense – Store Equipment
Account Number 613Date
Month Day
Explanation
Post
Ref.
Debit

218. Credit
Balance
June
1
Beginning Balance
00.00
Depreciation Expense - Camping Rental Equipment
Account Number 615Date
Month Day

219. Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
00.00

220. Salaries Expense
Account Number 622Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
00.00

221. Interest Expense
Account Number 633Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
00.00

222. Insurance Expense
Account Number 637Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
00.00

223. General Ledger
Office Supplies Expense
Account Number 650Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
00.00

224. Store Supplies Expense
Account Number 651Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance

225. 00.00
Advertising Expense
Account Number 655Date
Month Day
Explanation
Post
Ref.
Debit

226. Credit
Balance
June
1
Beginning Balance
00.00
Bad Debt Expense
Account Number 656Date
Month Day

227. Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
00.00

228. Miscellaneous Expense
Account Number 677Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
00.00

229. General Ledger
Telephone Expense
Account Number 688Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
00.00

230. Utilities Expense
Account Number 690Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
00.00

231. Income Summary
Account Number 901Date
Month Day
Explanation
Post
Ref.
Debit
Credit
Balance
June
1
Beginning Balance
00.00

233. Accounts Receivable
Subsidiary Ledger
P. Davis
P.O. Box 14567
Grand Junction, Colorado 75345
DATE
EXPLANATION
POST
REF.
DEBIT
CREDIT
BALANCE
June
1
Beginning Balance
2
131
00

235. K. Gragg
P.O. Box 1560
Colorado Springs, Colorado 73452
DATE
EXPLANATION
POST
REF.
DEBIT
CREDIT
BALANCE
June
1
Beginning Balance
890
00

237. H. Holmes
4637 Alpine Way
Vail, Colorado 75321
DATE
EXPLANATION
POST
REF.
DEBIT
CREDIT
BALANCE
June
1
Beginning Balance
1
696
00

238. S. Peeples
45 Canada Lane

239. St. James, Colorado 75127
DATE
EXPLANATION
POST
REF.
DEBIT
CREDIT
BALANCE
June
1
Beginning Balance
655
00

240. A. Smith
1073 Broadway
Rock Springs, Colorado 76660
DATE

241. EXPLANATION
POST
REF.
DEBIT
CREDIT
BALANCE
June
1
Beginning Balance
1
275
00

243. J. Still
2231 After Place
St. James, Colorado 75127
DATE
EXPLANATION
POST
REF.
DEBIT
CREDIT
BALANCE
June
1
Beginning Balance

244. 4
845
00

246. Accounts Payable
Subsidiary Ledger
Dex Company
Vendor Number D1004
DATE
EXPLANATION
POST
REF.
DEBIT
CREDIT

247. BALANCE
June
1
Beginning Balance
1
117
90

248. Dixon Company
Vendor Number D1025
DATE
EXPLANATION
POST
REF.
DEBIT
CREDIT
BALANCE
June

249. 1
Beginning Balance
817
40

250. Fulton, Inc.
Vendor Number F1060
DATE
EXPLANATION
POST
REF.
DEBIT
CREDIT
BALANCE
June
1
Beginning Balance

251. 108
00

252. Robinson Company
Vendor Number R1040
DATE
EXPLANATION
POST
REF.
DEBIT
CREDIT
BALANCE
June
1
Beginning Balance

253. 1
942
05

254. Samson Distributors
Vendor Number S1010
DATE
EXPLANATION
POST
REF.
DEBIT
CREDIT
BALANCE
June
1
Beginning Balance

255. 1
950
00

256. Technical Corporation
Vendor Number T1020
DATE
EXPLANATION
POST
REF.
DEBIT
CREDIT
BALANCE
June
1
Beginning Balance
2
000
00

258. Zappo Corporation
Vendor Number Z1025
DATE
EXPLANATION
POST
REF.
DEBIT
CREDIT
BALANCE
June
1
Beginning Balance
2
500
00

260. Schedules, Financial Statements, WorkSheet, and Post-Closing
Trial Balance
COGG HILL CAMPING EQUIPMENT COMPANY

261. Schedule of Accounts Receivable
June 30, 20XX

263. COGG HILL CAMPING EQUIPMENT COMPANY
Schedule of Accounts Payable
June 30, 20XX

265. COGG HILL CAMPING EQUIPMENT COMPANY
Bank Reconciliation
June 30, 20XX

282. COGG HILL CAMPING
Worksheet for Period
ACCOUNT NUMBER AND TITLE
UNADJUSTED Trial Balance
Adjustments
Dr.
Cr.
Dr.
Cr.
101

283. Cash
102
Petty Cash
106
Accounts Receivable

284. 107
Allow. For Doubtful Accts.
109
Interest Receivable
111
Notes Receivable

285. 119
Merchandise Inventory
124
Office Supplies

286. 125
Store Supplies
128
Prepaid Insurance
163
Office Equipment

287. 164
Accumulated Depreciation
165
Store Equipment

288. 166
Accumulated Depreciation
167
Camping Rental Equipment
168
Accumulated Depreciation

289. 183
Building
184
Accumulated Depreciation
201

290. Accounts Payable
203
Interest Payable
209
Salaries Payable

291. 251
Mortgage Note Payable
301
Samuel Stephens, Capital
302
Samuel Stephens, Withdraw.

292. Balances Carried Forward

300. EQUIPMENT COMPANY
Ended June 30, 20XX
ADJUSTED
TRIAL BALANCE
INCOME STATEMENT
BAL. SHEET AND STATEMENT OF OWNER’S EQUITY
DR.
CR.
DR.
CR.
DR.
CR.

321. COGG HILL CAMPING

322. Worksheet for Month
ACCOUNT NUMBER AND TITLE
UNADJUSTED Trial Balance
Adjustments
Dr.
Cr.
Dr.
Cr.
Balances Brought Forward
406
Camping Equip. Rent. Rev.

323. 409
Interest Revenue
413
Camping Equipment Sales
502
Cost of Goods Sold

324. 606
Deprec. Expense – Building
612
Deprec. Expense – Office

325. 613
Deprec. Expense – Store
615
Deprec. Expense – Camp. Eq.
622
Salaries Expense

326. 633
Interest Expense
637
Insurance Expense

327. 650
Office Supplies Expense
651
Store Supplies Expense
655
Advertising Expense

328. 656
Bad Debt Expense
677
Miscellaneous Expense
688
Telephone Expense

329. 690
Utilities Expense

330. Net Income for the Period

339. EQUIPMENT COMPANY
Ended June 30, 20XX
ADJUSTED
TRIAL BALANCE
INCOME STATEMENT
BAL. SHEET AND STATEMENT OF OWNER’S EQUITY
DR.
CR.
DR.
CR.
DR.
CR.

361. COGG HILL CAMPING EQUIPMENT COMPANY
Income Statement
For the Month Ended June 30, 20XX

373. COGG HILL CAMPING EQUIPMENT COMPANY
Statement of Owner’s Equity

374. For the Month Ended June 30, 20XX

386. COGG HILL CAMPING EQUIPMENT COMPANY
Balance Sheet
June 30, 20XX

399. COGG HILL CAMPING EQUIPMENT COMPANY
Post-Closing Trial Balance
June 30, 20XX

408. RECEIVED JUNE 4
RECEIVED JUNE 4
COST OF GOODS SOLD: $1,378.75
COST OF GOODS SOLD: $320.00
COST OF GOODS SOLD: $110.65
RECEIVED JUNE 13
RECEIVED JUNE 13
RECEIVED JUNE 28

409. RECEIVED JUNE 28
81
22,357
00
100
81
22,457
00
890

410. 81
21,567
Petty Cash Fund Est.
�
Samuel Stephens
XX
June 2,
100.00
XX

411. June 20,
Establish petty cash fund
One Hundred Dollars and no/100
Samuel Stephens
100.00
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK

412. FOR
Accounting Practice Set
20
523
64-10
610
DOLLARS
No. 523
$

413. 20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D

414. DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set

415. 20
522
64-10
610
DOLLARS
No. 522
$
20
PAY TO
FOR

416. BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES
NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company

417. PAY TO THE
ORDER OF
$
COLORADO BANK
FOR
Accounting Practice Set
20
521
64-10

418. 610
DOLLARS
No. 521
$
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
ANY CHARGES

419. NEW BALANCE
AM’T THIS CHECK
BAL CAR’D FOR’D
DOLLARS
CENTS
Cogg Hill Camping Equipment Company
PAY TO THE
ORDER OF
$

420. COLORADO BANK
FOR
Accounting Practice Set
20
520
64-10
610
DOLLARS
No. 520

421. $
20
PAY TO
FOR
BAL BRO’T FOR’D
(ADD DEPOSITS OR SUBRACT
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422. BAL CAR’D FOR’D
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Cogg Hill Camping Equipment Company
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ORDER OF
$
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FOR
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423. 20
524
64-10
610
DOLLARS
No. 524
$
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424. FOR
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425. Cogg Hill Camping Equipment Company
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ORDER OF
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20
527

426. 64-10
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DOLLARS
No. 527
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427. ANY CHARGES
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Cogg Hill Camping Equipment Company
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428. $
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526
64-10
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DOLLARS

429. No. 526
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430. BAL CAR’D FOR’D
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Cogg Hill Camping Equipment Company
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431. Accounting Practice Set
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433. CENTS
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434. 64-10
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436. ORDER OF
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64-10
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437. No. 529
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438. AM’T THIS CHECK
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439. FOR
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441. CENTS
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442. 531
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444. PAY TO THE
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DOLLARS
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Cogg Hill Camping Equipment Company
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450. 20
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64-10
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DOLLARS
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Cogg Hill Camping Equipment Company

452. PAY TO THE
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453. 610
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455. COLORADO BANK
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539
64-10
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456. $
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457. BAL CAR’D FOR’D
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Cogg Hill Camping Equipment Company
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458. Accounting Practice Set
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460. Cogg Hill Camping Equipment Company
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463. $
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464. No. 536
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465. AM’T THIS CHECK
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469. 542
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471. ORDER OF
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541
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472. DOLLARS
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473. AM’T THIS CHECK
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540
64-10
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DOLLARS
No. 540
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475. 20
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476. DOLLARS
CENTS
(The McGraw-Hill Companies, Inc., 2007
72
Fundamental Accounting Principles, 18/e
(The McGraw-Hill Companies, Inc., 2007
Cogg Hill Camping Equipment Company Practice Set
73
Assignment 2: Alcohol and Drug Abuse
The abuse of both alcohol and drugs has increased to a
dangerous level at the healthcare facility where you work as an
HR manager. You decide to develop a policy for your institution
to minimize alcohol and drug abuse by your staff (including
clinical e.g. physicians, nurses and nonclinical personnel).
Click here to see a sample corporate policy on drug and alcohol
abuse
Create a substance abuse policy applicable to all personnel at
your healthcare facility. The policy should include the goals,
objectives, and purpose of the policy, expectations of clinical
and nonclinical personnel, the testing procedure, disciplinary
action and consequences.
Submit the policy which should be no more than three pages in
a Word document to the M2: Assignment 2 Dropbox by

477. Wednesday, June 12, 2013. Make sure to cite any outside
resources you use in preparing your policy.
Assignment 2 Grading Criteria
Maximum Points
Developed an appropriate policy to minimize alcohol and drug
abuse in the hospital.
45
Addressed clinical and nonclinical personnel.
45
Used correct grammar, spelling, and word choice and cited all
sources as per the APA style.
10
Total:
100
SAMPLE CORPORATE POLICY ON DRUG AND ALCOHOL
ABUSE
Statement of Need
(Company) has a strong commitment to the health, safety and
welfare of its employees, their families and its customers.
Widely available statistics and information establish that the
incidence of drug and alcohol abuse is increasing and that the
effect is devastating to lives, business and the community at
large. (Company) is concerned because of the potential for
abuse among some of our employees. The safety of our
employees and the general public could be endangered. Our
commitment to maintaining a safe and secure workplace
requires a clear policy and supportive programs relating to the
detection, treatment and prevention of substance abuse by
employees.
Goal
It is the goal of (Company) to provide a safe workplace by
eliminating the hazards to health and job safety created by

478. alcohol and other drug abuse. We believe this goal to be in the
best interest of our employees and our stockholders.
Scope
This policy applies to all employees of the company while on
the job and to situations where an employee's off-the-job or off-
premises conduct impairs work performance or undermines
public confidence in or harms the reputation of (Company). It is
also intended to apply to employees of firms doing business
with the company while on our premises.
Although (Company) has no intention of intruding into the
private lives of its employees, we recognize that involvement
with alcohol or other drugs off the job eventually takes it toll on
job performance. Our concern is to ensure that employees report
to work in a condition to perform their duties safely and
efficiently in the interest of their fellow workers and customers
as well as themselves.
Policy Statement
1. (Company) will not tolerate or condone substance abuse. It is
our policy to maintain a workplace free from alcohol and other
drug abuse and its effects.
2. It is the policy of (Company) that employees who engage in
the sale, use, possession or transfer of illegal drugs or
controlled substances, or who offer to buy or sell such
substances; the use of alcohol during working hours; or the
abuse of prescribed drugs will be subject to disciplinary action
up to and including termination.
3. It is the policy of (Company) to commit the resources
necessary to achieve and maintain a drug-free and alcohol-free
environment.
(Company) expects the full support of this policy by all
employees and all persons doing business with the company.

479. Procedure
To provide a safe drug-free and alcohol-free working
environment, (company) will:
1. Establish definitive rules and regulations.
2. Provide increased awareness through training, education and
communication on the subject of alcohol and other drug abuse.
3. Recognize that there may be employees who have an alcohol
or other drug problem and stand willing to assist in the
resolution of that problem by encouraging employees to seek
help through employee assistance programs.
In addition, (company) may take any or all of the following
actions:
1. Conduct alcohol and other drug screen tests both prospective
to and during employment.
2. Inspect persons and their property in our employ or doing
business with (company).
3. Cooperate with outside law enforcement agencies.
4. Take any other actions deemed necessary and appropriate by
(company).
Company Responsibility
As a responsible employer and member of the community
(company) will:
1. Create an awareness in employees and their families of the
impact of substance abuse.
2. Administer programs that consider employee rights, are
positive in their intent and are within legal boundaries.
3. Support the establishment of programs to assist employees
with alcohol and other drug abuse or dependency problems.
4. Utilize all channels and resources available to it to educate
and increase the awareness of employees and the general public.
5. Support local and national efforts to combat alcohol and
other drug abuse and its effects.
Employee Responsibility
(Company) believes that each employee has the responsibility to
:
1. Report to work at all times free of alcohol or other drugs and

480. their effects.
2. Participate in and support company-sponsored drug and
alcohol education programs.
3. Seek and accept assistance for alcohol and other drug-abuse-
related problems before job performance is affected.
4. Support company efforts to eliminate alcohol and other drug
abuse among employees where it exists.
Implementation
Each division, subsidiary or affiliate of (company) will be
responsible for establishing and implementing detailed policies
and procedures, specific to its needs, in support of this policy.
Each of these policies is subject to central review for
consistency with (company's) policy.
Responsibility for interpretation of this policy falls to the
(company's) human resource department.