General Journal

GENERAL JOURNAL
DATE
JAN

ACCOUNTS & DESCRIPTION

3 Purchases

Page: __GJ1_______
F.

DEBIT

CREDIT

7 2 3 0

A/P Kelsey Equipment CO.

7 2 3 0

Invoice 421, terms n/30 days

5 Purchases
GST-ITC

5 8 3
3 6 1 50

Bank

9 4 4 50

Issued cheque #101

6 Freight In
GST-ITC

3 9 5 90
1 8 50

Bank

4 1 3 50

Paid Acme Transport by cheque

12 Packaging Equipment

8 2 0 0

A/P Quality Packaging Solutions

8 2 0 0

Invoice #83647, terms n/45 days. Shipping from Boston

17 Packaging Equipment
GST-ITC

1 0 8 7 60
4 3 4

Bank

1 5 2 1 60

Paid Duty and Brokerage Invoice # 83467 Issued Cheque 103

Paid GST/PST on Packaging Equipment
20 Packaging Equipment
GST-ITC
Bank
Paid Kwicky Delivery Service

3 1 1 37
1 4 55
3 2 5 92