Arkitek Consult

GENERAL JOURNAL

Date
Account Titles and Explanation P.R. Debit
Jun-01 Cash 200,000
Car 300,000
Banco, Capital
To record the investment of Banco

Jun-01 Tax and Licenses 3,500

Cash
To record the paid licenses

Jun-01 Office Equipment 120,000

Cash
To record the acquisition of office equipment

Jun-02 Gasoline and Oil 2,000

Cash
To record the purchased gasoline

Jun-02 Prepaid Rent 45,000

Cash
To record the rent paid

Jun-03 Accounts Receivable 300,000

Service Income
To record the rendered service on account

Jun-04 Office Supplies 42,000

Cash
To record the office supplies purchased

Jun-05 Representation Expense 4,000

Cash
To record the paid lunch of client

Jun-07 Cash 10,000

Service Income
To record the rendered service

Jun-08 Accounts Receivable 200,000

Service Income
To record the rendered service on account

Jun-10 Cash 100,000

Accounts Receivable
To record the collection from clients

Jun-11 insurance Expense 12,000

Cash
To record the insurance paid
Jun-12 Cash 300,000
Banco, Capital
To record the investment of Banco

Jun-13 Transportation Expense 1,500

Cash
To record the transportation fare paid

Jun-17 Supplies 28,500

Cash
To record the purchased supplies

Jun-18 Cash 200,000

Accounts Receivable
To record the collection from clients

Jun-20 Accounts Receivable 250,000

Service Income
To record the rendered service on account

Jun-23 Cash 200,000

Accounts Receivable
To record the collection from clients

Jun-29 Utility Expense 7,000

Cash
To record the utilities paid

Jun-30 Salaries expense 150,000

Cash
To record the salaries paid

Balance 2,475,500
 GJ-1

Credit

500,000

3,500

120,000

2,000

45,000

300,000

42,000

4,000

10,000

200,000

100,000

12,000
 300,000

1,500

28,500

200,000

250,000

200,000

7,000

150,000

2,475,500