Chapter 6: Posting from the Journals

'; OutString += ''; OutString += NavBar; if (Feedback.length>0){ OutString += '' } OutString += '

'; OutString += ''; OutString += Feedback; OutString += '

'; //Write it to the frame TopFrame.document.clear(); TopFrame.document.open(); TopFrame.document.write(OutString); TopFrame.document.close(); } function StartUp(){ //Reduce array if required if (QsToShow < I.length){ ReduceItems(); } //Shuffle stuff if required if (ShuffleQs == true){ I = Shuffle(I); } if (ShuffleAs == true){ for (var i=0; i

After posting the above, Green\'s ledger will show:'; I[2][1] = new Array(); I[2][1][0] = new Array(); I[2][1][0][0]='Dr Sales Account $930; Cr Total Creditors $930'; I[2][1][0][1]=''; I[2][1][0][2] = 0; I[2][1][1] = new Array(); I[2][1][1][0]='Dr Purchases Account $930; Cr Total Debtors $930'; I[2][1][1][1]=''; I[2][1][1][2] = 0; I[2][1][2] = new Array(); I[2][1][2][0]='Dr Discount Account $170 & Dr Purchases Account $930; Cr Total Creditors $1,100'; I[2][1][2][1]=''; I[2][1][2][2] = 0; I[2][1][3] = new Array(); I[2][1][3][0]='Dr Purchases Account $930; Cr Total Creditors $930'; I[2][1][3][1]=''; I[2][1][3][2] = 1; I[2][2] = 0; I[3] = new Array(); I[3][0]='The Purchases ledger of a business contains'; I[3][1] = new Array(); I[3][1][0] = new Array(); I[3][1][0][0]='Purchases Account'; I[3][1][0][1]=''; I[3][1][0][2] = 0; I[3][1][1] = new Array(); I[3][1][1][0]='Debtors\' Accounts'; I[3][1][1][1]=''; I[3][1][1][2] = 0; I[3][1][2] = new Array(); I[3][1][2][0]='Capital Account'; I[3][1][2][1]=''; I[3][1][2][2] = 0; I[3][1][3] = new Array(); I[3][1][3][0]='Creditors\' Accounts'; I[3][1][3][1]=''; I[3][1][3][2] = 1; I[3][2] = 0; I[4] = new Array(); I[4][0]='The total of Purchases Returns is transferred to the'; I[4][1] = new Array(); I[4][1][0] = new Array(); I[4][1][0][0]='debit side of Returns Inwards Account'; I[4][1][0][1]=''; I[4][1][0][2] = 0; I[4][1][1] = new Array(); I[4][1][1][0]='debit side of Returns Outwards Account'; I[4][1][1][1]=''; I[4][1][1][2] = 0; I[4][1][2] = new Array(); I[4][1][2][0]='credit side of Returns Inwards Account'; I[4][1][2][1]=''; I[4][1][2][2] = 0; I[4][1][3] = new Array(); I[4][1][3][0]='credit side of Returns Outwards Account'; I[4][1][3][1]=''; I[4][1][3][2] = 1; I[4][2] = 0; I[5] = new Array(); I[5][0]='James\' General Ledger shows the following account:

This means that:'; I[5][1] = new Array(); I[5][1][0] = new Array(); I[5][1][0][0]='Tom has returned goods to James worth $95'; I[5][1][0][1]=''; I[5][1][0][2] = 0; I[5][1][1] = new Array(); I[5][1][1][0]='James is Tom\'s creditor'; I[5][1][1][1]=''; I[5][1][1][2] = 0; I[5][1][2] = new Array(); I[5][1][2][0]='James has returned goods to Tom worth of $95'; I[5][1][2][1]=''; I[5][1][2][2] = 1; I[5][1][3] = new Array(); I[5][1][3][0]='Tom owes James $95 on account of purchases returns of $95'; I[5][1][3][1]=''; I[5][1][3][2] = 0; I[5][2] = 0; I[6] = new Array(); I[6][0]='The following is a page from Wong\'s General Ledger:

Which book of original entry is the above information posted from?'; I[6][1] = new Array(); I[6][1][0] = new Array(); I[6][1][0][0]='General Journal'; I[6][1][0][1]=''; I[6][1][0][2] = 0; I[6][1][1] = new Array(); I[6][1][1][0]='Sales Journal'; I[6][1][1][1]=''; I[6][1][1][2] = 1; I[6][1][2] = new Array(); I[6][1][2][0]='Purchases Journal'; I[6][1][2][1]=''; I[6][1][2][2] = 0; I[6][1][3] = new Array(); I[6][1][3][0]='Credit notes'; I[6][1][3][1]=''; I[6][1][3][2] = 0; I[6][2] = 0; I[7] = new Array(); I[7][0]='The Sales Ledger of a business contains'; I[7][1] = new Array(); I[7][1][0] = new Array(); I[7][1][0][0]='Debtors Accounts'; I[7][1][0][1]=''; I[7][1][0][2] = 1; I[7][1][1] = new Array(); I[7][1][1][0]='Sales Account'; I[7][1][1][1]=''; I[7][1][1][2] = 0; I[7][1][2] = new Array(); I[7][1][2][0]='Nominal Accounts'; I[7][1][2][1]=''; I[7][1][2][2] = 0; I[7][1][3] = new Array(); I[7][1][3][0]='Creditors Accounts'; I[7][1][3][1]=''; I[7][1][3][2] = 0; I[7][2] = 0; I[8] = new Array(); I[8][0]='A page taken from ACG Co\'s accounting records shows the following:

This page is probably taken from the'; I[8][1] = new Array(); I[8][1][0] = new Array(); I[8][1][0][0]='Creditors Ledger'; I[8][1][0][1]=''; I[8][1][0][2] = 0; I[8][1][1] = new Array(); I[8][1][1][0]='Sales Day Book'; I[8][1][1][1]=''; I[8][1][1][2] = 0; I[8][1][2] = new Array(); I[8][1][2][0]='Debtors Ledger'; I[8][1][2][1]=''; I[8][1][2][2] = 1; I[8][1][3] = new Array(); I[8][1][3][0]='General Ledger'; I[8][1][3][1]=''; I[8][1][3][2] = 0; I[8][2] = 0; I[9] = new Array(); I[9][0]='The total of sales returns is transferred to the'; I[9][1] = new Array(); I[9][1][0] = new Array(); I[9][1][0][0]='debit side of Returns Inwards Account'; I[9][1][0][1]=''; I[9][1][0][2] = 1; I[9][1][1] = new Array(); I[9][1][1][0]='debit side of Returns Outwards Account'; I[9][1][1][1]=''; I[9][1][1][2] = 0; I[9][1][2] = new Array(); I[9][1][2][0]='credit side of Returns Inwards Account'; I[9][1][2][1]=''; I[9][1][2][2] = 0; I[9][1][3] = new Array(); I[9][1][3][0]='credit side of Returns Outwards Account'; I[9][1][3][1]=''; I[9][1][3][2] = 0; I[9][2] = 0; I[10] = new Array(); I[10][0]='Sales returns for May at list price was $1,000. A trade discount of 20% was given. These details were entered into the relevant subsidiary journals. Posting to the ledger would require:'; I[10][1] = new Array(); I[10][1][0] = new Array(); I[10][1][0][0]='Debiting Returns A/c $800; Crediting Individual debtors A/cs $800'; I[10][1][0][1]=''; I[10][1][0][2] = 1; I[10][1][1] = new Array(); I[10][1][1][0]='Debiting Sales Returns A/c $1,000; Crediting Sales A/c $800 & Crediting Discount A/c $200'; I[10][1][1][1]=''; I[10][1][1][2] = 0; I[10][1][2] = new Array(); I[10][1][2][0]='Debiting Individual debtors A/c $800; Crediting Returns A/cs $800'; I[10][1][2][1]=''; I[10][1][2][2] = 0; I[10][1][3] = new Array(); I[10][1][3][0]='Debiting Sales A/c $800 & Debiting Discount A/c $200; Crediting Sales Returns A/c $800'; I[10][1][3][1]=''; I[10][1][3][2] = 0; I[10][2] = 0; I[11] = new Array(); I[11][0]='Douglas & Sons is a large wholesaler with many customers and suppliers. Below is a page from one of their many journals written from carbon copies of credit notes sent to their customers:

At the end of July, the book-keeper will post the above as:'; I[11][1] = new Array(); I[11][1][0] = new Array(); I[11][1][0][0]='Debit Returns Inwards Account $162; Credit Individual accounts accordingly'; I[11][1][0][1]=''; I[11][1][0][2] = 1; I[11][1][1] = new Array(); I[11][1][1][0]='Debit Purchases Account $162; Credit Individual accounts accordingly'; I[11][1][1][1]=''; I[11][1][1][2] = 0; I[11][1][2] = new Array(); I[11][1][2][0]='Debit Individual accounts accordingly; Credit Returns Outwards Account $162'; I[11][1][2][1]=''; I[11][1][2][2] = 0; I[11][1][3] = new Array(); I[11][1][3][0]='Debit Individual accounts accordingly; Credit Sales Account $162'; I[11][1][3][1]=''; I[11][1][3][2] = 0; I[11][2] = 0; I[12] = new Array(); I[12][0]='A customer\'s account in a supplier\'s books shows a debit balance of $460. What does this mean?'; I[12][1] = new Array(); I[12][1][0] = new Array(); I[12][1][0][0]='The supplier owes the customer $460'; I[12][1][0][1]=''; I[12][1][0][2] = 0; I[12][1][1] = new Array(); I[12][1][1][0]='The customer has paid the supplier $460'; I[12][1][1][1]=''; I[12][1][1][2] = 0; I[12][1][2] = new Array(); I[12][1][2][0]='The supplier has paid the customer $460'; I[12][1][2][1]=''; I[12][1][2][2] = 0; I[12][1][3] = new Array(); I[12][1][3][0]='The customer owes $460'; I[12][1][3][1]=''; I[12][1][3][2] = 1; I[12][2] = 0; I[13] = new Array(); I[13][0]='Bernard accepts the return of goods previously sold on credit to Hexin because they were of the wrong specification. How will this be recorded in Hexin\'s books?'; I[13][1] = new Array(); I[13][1][0] = new Array(); I[13][1][0][0]='Debit Bernard; Credit Sales returns'; I[13][1][0][1]=''; I[13][1][0][2] = 0; I[13][1][1] = new Array(); I[13][1][1][0]='Debit Bernard; Credit Purchases returns'; I[13][1][1][1]=''; I[13][1][1][2] = 1; I[13][1][2] = new Array(); I[13][1][2][0]='Debit Sales returns; Credit Bernard'; I[13][1][2][1]=''; I[13][1][2][2] = 0; I[13][1][3] = new Array(); I[13][1][3][0]='Debit Purchases returns; Credit Bernard'; I[13][1][3][1]=''; I[13][1][3][2] = 0; I[13][2] = 0; Status = new Array(); function CreateStatusArrays(){ for (var x=0; x-1){ FirstBit = InString.substring(0, i); LastBit = InString.substring(i + Token.length, InString.length); InString = FirstBit + Replacement + LastBit; i = InString.indexOf(Token); } return InString; } function ChangeQ(ChangeBy){ var NewNum = CurrQNum + ChangeBy; if ((NewNum >= 0)&&(NewNum

'; } Output = Output + BuildQuestion(I.length-1); Output = TableOpener + Output + TableCloser; DisplayExercise(Output); } function ShowQuestion(QNum){ //First, create the Q number readout at the top var Readout = (QNum+1) + '/' + I.length; while (Readout.length < 7){ Readout = ' ' + Readout + ' '; } Readout = QButtonsOpener + Readout + QButtonsCloser; var Output = BuildQuestion(QNum); Output = TableOpener + Output + TableCloser; DisplayExercise(Readout + Output); //Mark the answers already done for (i=0; i=0; i--){ //Find any incorrect choices var b = eval('BottomFrame.document.QForm.A_' + QNum + '_' + i); if (b != null){ //if it's wrong, count it if (b.checked == true){ Status[QNum][1][i] = 'C'; } else{ Status[QNum][1][i] = 'U'; } if (((b.checked == true) && (b.value == "0"))||((b.checked == false)&&(b.value == "1"))){ TotWrong++; } } } if (TotWrong == 0){ Output = DefaultRight; } else{ Output = DefaultWrong + '
' + (TotAns-TotWrong) + '/' + TotAns; } //If you haven't tried the question before if (Status[QNum][0] == 0){ if (TotWrong > 0){ Status[QNum][2]++; } if (TotWrong == 0){ Status[QNum][0] = 1; //Calculate the score for this question as a floating-point fraction of 1 Status[QNum][3] = ((Status[QNum][1].length - Status[QNum][2]) - 1) / (Status[QNum][1].length - 1); //If less than zero, set to zero if (Status[QNum][3] < 0){Status[QNum][3] = 0;} } } //Check whether the quiz is finished var Finished = true; for (var i=0; i' + YourScoreIs + ' ' + Score + '%.'; } if (Finished == true){ EraseFeedback = false; var CFT = 0; for (i=0; i 0){ WriteFeedback(Output); } } function CheckAnswer(QNum, ANum){ var Output = I[QNum][1][ANum][1]; if (Output==''){ if (I[QNum][1][ANum][2] == 1){ Output = DefaultRight; } else{ Output = DefaultWrong; } } //If it's not been previously answered correctly if (Status[QNum][0] == 0){ //If it's a correct answer if (I[QNum][1][ANum][2] == 1){ Status[QNum][0] = 1;//Mark the Q as done Status[QNum][1][ANum] = 'R'; MarkAnswer(QNum, ANum, true); //Calculate the score for this question as a floating-point fraction of 1 var PossibleWrongs = 0; for (var i=0; i' + YourScoreIs + ' ' + Score + '%.'; } if (Finished == true){ EraseFeedback = false; var CFT = 0; for (i=0; i 0){ WriteFeedback(Output); } } function MarkAnswer(QNum, ANum, Right){ var Mark = CorrectIndicator; if (Right == false){Mark = IncorrectIndicator;} if (eval('BottomFrame.document.QForm.FB_' + QNum + '_' + ANum) != null){ eval('BottomFrame.document.QForm.FB_' + QNum + '_' + ANum).value = Mark; } } function CheckCheckbox(QNum, ANum){ if (eval('BottomFrame.document.QForm.A_' + QNum + '_' + ANum) != null){ eval('BottomFrame.document.QForm.A_' + QNum + '_' + ANum).checked = true; } } function Blank(){ return '©Half-Baked Software. Loading...'; } //--> //]]>