Barns Bluff Equipment Company
A Business Papers Practice Set with Special Journals

Use this practice set any time after Chapters 1-9 of the text have been covered. It shows how certain special journals can be used for a merchandizing and service company, with specific guidance on how to do this. The transactions and accounting records used here set all phases of the accounting cycle: from journalizing transactions to closing the books. Throughout their work, students take on the role of the bookkeeper. This involves using business papers rather than a listing of the transaction, in order to give them a feeling for keeping the actual set of books. This practice set is structured around a manual system to permit maximum participation. Details have been kept to a minimum by summarizing certain repetitious transactions into totals covering a number of days or the entire month. The estimated completion time is 16 to 22 hours.

Excel Templates

For instructors: Available here are the Excel templates that were used to create the Solutions Manual for the Practice Set. The entries and lines in these files already have the formulas needed to fill out the books. Adjust one entry, and it affects all of the corresponding data. An instructor password is required.

Download Excel Templates for Instructors

For students: Blank versions (without formulas or entries) of the Excel electronic working papers are included here and on the student version of the site. You can use these to help reinforce the learning experience by giving the students practice with the software while they record transactions and complete the books.

Download Excel Templates for Students

If Excel is properly installed on your computer, the template files will open in a new window. Otherwise you'll be given the option of saving the files to your hard drive for later use.

For information on this practice set, contact your McGraw-Hill Ryerson i-Learning Sales Specialist, or call our customer service centre at 1-800-565-5758.