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Baf3m 02.11.03

This document contains journal entries and ledger accounts for various transactions from October 1 to December 31. It records sales, purchases, expenses and cash transactions which are posted to accounts like cash, supplies, land, furniture, automobile, accounts payable, bank loan, mortgage payable, capital, drawings and room rentals. The balances of each account are also provided at the end.

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Rakan Wael
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77 views9 pages

Baf3m 02.11.03

This document contains journal entries and ledger accounts for various transactions from October 1 to December 31. It records sales, purchases, expenses and cash transactions which are posted to accounts like cash, supplies, land, furniture, automobile, accounts payable, bank loan, mortgage payable, capital, drawings and room rentals. The balances of each account are also provided at the end.

Uploaded by

Rakan Wael
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Date GENERAL JOURNAL

20-- Accounts & Explanation PR Debit Credit


Oct 1 cash 350
sales 350
sold goods
2 supplies 250
cash 250
purchased supplies
3 Account Receivable 400
sales 400
sold goods
4 delivery ecpense 150
cash 150
cartage
5 Supplies 80
Accounts Payable 80
Purchased supplies on account
GENERAL LEDGER
Account:Cash Account No:101 DR
Date Item Particulars PR Debit Credit CR
1-Dec j1 7400 DR
2 1600 DR
3 800 DR
4 190 DR

Account:Supplies Account No:102 DR


Date Item Particulars PR Debit Credit CR
1-Dec J1 2100 DR
3 J2 270 DR
10 J3 140 DR
15 J3 110 DR

Account:land Account No:103 DR


Date Item Particulars PR Debit Credit CR
1-Dec j1 110000 DR

Account:Furniture and Equipment Account No:104 DR


Date Item Particulars PR Debit Credit CR
3-Dec J1 190 DR
16 J2 400 DR
18 J2 200

Account:Automobile Account No:105 DR


Date Item Particulars PR Debit Credit CR
1-Dec J1 8000 DR

Account: Accounts Payable - United Supplies Account No:106


DR
Date Item Particulars PR Debit Credit CR
1-Dec J1 1100 CR
2 J1 1100
5 J1 180 CR
10 J2 300 CR
20 J3 310

Account:Accounts Payable - Westend Motors Account No:107 DR


Date Item Particulars PR Debit Credit CR
19-Dec J3 70 CR

Account:BANK LOAN Account No:108 DR


Date Item Particulars PR Debit Credit CR
1-Dec J`1 19000 CR

Account:Mortgage Payable Account No:109 DR


Date Item Particulars PR Debit Credit CR
1-Dec J1 120000 CR

Account:CAPITAL Account No:110 DR


Date Item Particulars PR Debit Credit CR
1-Dec J1 170000 CR

Account:Drawings Account No:111 DR


Date Item Particulars PR Debit Credit CR
1-Dec J1 130 DR
13 J1 140 DR
17 J2 165 DR

Account:ROOM RENTALS Account No:112 DR


Date Item Particulars PR Debit Credit CR
EDC 2 J1 700 CR
13 J2 1100 CR
17 J3 800 CR
21 J3 650 CR

Account: Account No: DR


Date Item Particulars PR Debit Credit CR
DEC

Account: Account No: DR


Date Item Particulars PR Debit Credit CR

Account: Account No: DR


Date Item Particulars PR Debit Credit CR

Account: Account No: DR


Date Item Particulars PR Debit Credit CR
Account: Account No: DR
Date Item Particulars PR Debit Credit CR

Account: Account No: DR


Date Item Particulars PR Debit Credit CR
Balance
7400
5800
6400
6210

Balance
2100
2370
2230
2120

Balance
110000

Balance
190
590
790

Balance
8000
Balance
1100
0
180
480
170

Balance
70

Balance
19000

Balance
120000

Balance
170000

Balance
130
270
435

Balance
700
1800
2600
3250

Balance

Balance

Balance

Balance
Balance

Balance

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