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General Journal Page 1 Date Description PR Debit Credit

This document contains a general journal and various other accounting journals for recording transactions. The general journal contains basic account information for cash, accounts receivable, supplies, equipment, accounts payable, notes payable, owner's capital and drawing, service revenue, and various expense accounts. The other journals include a sales journal, purchases journal, cash receipts journal, and cash disbursements journal to record sales, purchases, cash received from customers, and cash paid to suppliers.

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Earl Rodriguez Sampaga
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46 views15 pages

General Journal Page 1 Date Description PR Debit Credit

This document contains a general journal and various other accounting journals for recording transactions. The general journal contains basic account information for cash, accounts receivable, supplies, equipment, accounts payable, notes payable, owner's capital and drawing, service revenue, and various expense accounts. The other journals include a sales journal, purchases journal, cash receipts journal, and cash disbursements journal to record sales, purchases, cash received from customers, and cash paid to suppliers.

Uploaded by

Earl Rodriguez Sampaga
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 PAGE 1

DATE DESCRIPTION PR DEBIT CREDIT


CASH ACCT. NO. 101
DATE ITEMS PR DEBIT DATE ITEMS PR CREDIT BALANCE

ACCOUNT RECEIVABLE ACCT. NO.102


DATE ITEMS PR DEBIT DATE ITEMS PR CREDIT BALANCE

SUPPLIES ACCT. NO.103


DATE ITEMS PR DEBIT DATE ITEMS PR CREDIT BALANCE

EQUIPMENT ACCT. NO.104


DATE ITEMS PR DEBIT DATE ITEMS PR CREDIT BALANCE
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0

ACCOUNTS PAYABLE ACCT. NO.201


DATE ITEMS PR DEBIT DATE ITEMS PR CREDIT BALANCE
3-Jul 0 5000 5000
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0

NOTES PAYABLE ACCT. NO.202


DATE ITEMS PR DEBIT DATE ITEMS PR CREDIT BALANCE
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
OWNER'S CAPITAL ACCT. NO.301
DATE ITEMS PR DEBIT DATE ITEMS PR CREDIT BALANCE

OWNER'S DRAWING ACCT. NO.302


DATE ITEMS PR DEBIT DATE ITEMS PR CREDIT BALANCE

SERVICE REVENUE ACCT. NO.401


DATE ITEMS PR DEBIT DATE ITEMS PR CREDIT BALANCE

RENT EXPENSE ACCT. NO.501


DATE ITEMS PR DEBIT DATE ITEMS PR CREDIT BALANCE
SALARIES EXPENSE ACCT. NO.502
DATE ITEMS PR DEBIT DATE ITEMS PR CREDIT BALANCE
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0

UTILITIES EXPENSE ACCT. NO.503


DATE ITEMS PR DEBIT DATE ITEMS PR CREDIT BALANCE
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0

ADVERTISING EXPENSE ACCT. NO.504


DATE ITEMS PR DEBIT DATE ITEMS PR CREDIT BALANCE
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
SALES JOURNAL S1
DATE INVOICE CUSTOMER PR
S1
DR. ACCOUNT RECEIVABLE
CR. SALES
PURCHASES JOURNAL
DATE BOUGHT FROM PR CREDIT DEBIT
ACCOUNTS PAYABLE PURCHASES
DEBIT- SUNDRY
ACCOUNTS TITLE AMOUNT
CASH RECEIPTS JOURNAL

DATE RECEIVED FROM PR DEBIT- CASH DEBIT- SALES DISCOUNT


RNAL

CREDIT- ACCOUNT RECEIVABLE CREDIT- SALES CREDIT- SUNDRY


CASH DISBURSEMENT JOURNAL
DATE CHECK NO. PAID TO PR CREDIT- CASH
ASH DISBURSEMENT JOURNAL
CREDIT- PURCHASE DISCOUNT DEBIT- ACCOUNTS PAYABLE DEBIT- PURCHASES DEBIT- SUNDRY

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