Jing Suen Services

General Ledger
For the Month ended 31st July 2016 PAGE 1
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DOC. POST. GENERAL

DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT
2016

1 Jul 1 Cash R1 4,000 1

2 Jing Suen, CapitaL 4,000 2
3 8 Prepaid Insurance C1 600 3
4 Cash 600 4
5 10 Supplies M1 180 5
6 Accounts Payable - Bayou Supplies 180 6
7 12 Cash T12 964 7
8 Sales 964 8
9 15 Accounts Receivable - M. Kadam S1 150 9
10 Sales 150 10
11 19 Advertising Expense C2 225 11
12 Cash 225 12
13 20 Accounts Payable - Bayou Supplies C3 120 13
14 Cash 120 14
15 27 Cash R2 100 15
16 Accounts Receivable - M. Kadam 100 16
17 31 Jing Suen, Drawing C4 800 17
18 Cash 800 18
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Chart of Accounts
 GENERAL LEDGER
ACCOUNT Cash ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2016 REF. DEBIT
1 July 1 G1 4000
2 8 G1 600
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ACCOUNT NO. 110

BALANCE
CREDIT
4000 1
4600 2
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 GENERAL LEDGER
ACCOUNT ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
REF. DEBIT
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ACCOUNT NO.

BALANCE
CREDIT
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