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General Journal

The document shows journal entries for various expenses over two months. It includes debit and credit columns for general, sales, and cash accounts. The cash account tracks cash on hand, received, paid, and the ending balance each month.

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66 views6 pages

General Journal

The document shows journal entries for various expenses over two months. It includes debit and credit columns for general, sales, and cash accounts. The cash account tracks cash on hand, received, paid, and the ending balance each month.

Uploaded by

api-298944428
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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General Journal

DATE 2015

ACCOUNT TITLE

1-Nov Paul Chiolino's Capital


1-Nov Rent Expense
2-Nov Electric Expense
4-Nov Supplies
4-Nov Insurance Expense
7-Nov Supplies
Accts. Pay. - Kroger
11-Nov Petty Cash
12-Nov
13-Nov Repair Expense
13-Nov Miscellaneous Expense
13-Nov
13-Nov Accts. Rec. - New Life Church
14-Nov Advertising Expense
15-Nov Paul Chiolino's Drawing
15-Nov Accts. Pay. - Kroger
15-Nov
15-Nov Accts. Rec. - RSD
18-Nov Miscellaneous Expense
18-Nov Accts. Rec. - New Life Church
19-Nov
20-Nov Repair Expense
20-Nov Supplies
Accts. Pay. - Tyson
20-Nov Totals

Column
General
Sales

Debit Column Totals


7,020.00 $
$

DOC
NO.

POST
REF.

R1
C1
C2
C3
C4
M1

310
540
570
560
520
560
210
120

C5
T12
C6
C7
T13
S1
C8
C9
C10
T15
S2
C11
R2
T19
C12
M2

550
530
220
510
320
210
130
530
140
550
560

Credit Column
Totals
16,145.00
2,145.00

$
$
$
$
$
$

GENERAL
DEBIT
CREDIT
$ 15,000.00
1,800.00
105.00
450.00
1,200.00
900.00
$
900.00
250.00

SALES
CREDIT

475.00

$
$

235.00
225.00

$
$

305.00
425.00

480.00

$
120.00
$ 7,020.00 $ 16,145.00 $

2,145.00

$
$
$
$
$
$
$
$

250.00
40.00
225.00
300.00
200.00
500.00
425.00
95.00
$

$
$

125.00

160.00
120.00

Cash on hand at the beginning of the month


Plus total cash received during the month
Equals Total

Cash
Totals

$
$

16,620.00 $
23,640.00 $

5,350.00
23,640.00

Less total cash paid during the month


Equals cash balance at the end of the month
Checkbook balance on the next unused check stub

Page 1
CASH
DEBIT
CREDIT
$ 15,000.00
$ 1,800.00
$
105.00
$
450.00
$ 1,200.00

$
$

250.00

$
$

250.00
40.00

$
$
$

300.00
200.00
500.00

95.00

160.00

475.00

235.00

305.00

125.00
480.00

$ 16,620.00 $ 5,350.00

ning of the month


ring the month

the month
end of the month
next unused check stub

General Journal
DATE 2015

ACCOUNT TITLE

20-Nov Brought Forward


21-Nov Utitities Expense
21-Nov
25-Nov Supplies
25-Nov
26-Nov Miscellaneous Expense
26-Nov Accts. Rec. - RSD
27-Nov
28-Nov Utitities Expense
28-Nov
29-Nov Miscellaneous Expense
29-Nov Supplies
29-Nov
30-Nov Miscellaneous Expense
Repairs
30-Nov Paul Chiolino's Drawing
30-Nov
30-Nov Totals

Column
General
Sales
Cash
Totals

Debit Column Totals


$
$
$

GENERAL

DOC
NO.

POST
REF.

C13
T21
C14
T25
C15
R3
T27
C16
T28
M3
C17
T29
C18

570

DEBIT
$ 7,020.00
$
265.00

560

25.00

530
130

37.00

570

245.00

530
560

$
$

15.00
30.00

530
550
320

$
120.00
$
45.00
$ 1,000.00

C19
T31

$ 8,802.00

Credit Column Totals


$
16,395.00
$
6,090.00
20,815.00 $
7,132.00
29,617.00 $
29,617.00
8,802.00

nal
GENERAL
CREDIT
$

16,145.00 $

SALES
CREDIT
2,145.00

620.00

605.00

715.00

650.00

695.00

$
16,395.00 $

660.00
6,090.00
410

250.00

Page 2
CASH
DEBIT
CREDIT
16,620.00 $ 5,350.00
$
265.00
620.00
$
25.00
605.00
$
37.00
###
715.00
$
245.00
650.00
$
15.00
$
30.00
695.00
$
165.00

$ 1,000.00
$
660.00
$ 20,815.00 $ 7,132.00
110
110

Cash on hand at the beginning of the month


Plus total cash received during the month
Equals Total
Less total cash paid during the month
Equals cash balance at the end of the month
Checkbook balance on the next unused check stub

$
$
$
$
$
$

20,815.00
20,815.00
7,132.00
13,683.00
13,683.00

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