The Bar Harbor Blueberry Farm is a family-owned, 200-acre farm that grows and sells blueberries to grocery stores, blueberry wholesalers, and small roadside stands. Bar Harbor has 25 full-time employees and hires 150 to 200 seasonal workers for the harvest.
For the past six summers, you have picked berries for Bar Harbor. When you graduated, you were hired full-time as the accountant/office manager. Until now, Bar Harbor kept most of its accounting records in a big file box. Jack Phillips, the owner, would like a more organized approach to the farm’s accounting records.
He asked you to establish a proper set of books. You decide to start by establishing appropriate journals and ledgers for these transactions.
Presented below are a set of vendor invoices and a few partially completed journals and ledgers. Your job is to record these transactions and update the appropriate ledgers. Be sure to leave a proper audit trail. You may also use Excel, Great Plains, Peachtree, QuickBooks, or another accounting software package of your choosing to complete this problem.

  • CreatedDecember 19, 2014
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