Sinead's General Ledger

Jan CASH A/C Jan TIMMY - DEBTOR A/C

1 1 5 sales 900
4 2 11 sales 1,000
15 8 1,900
17 12
18 16
24 19
22
24
26
31 Balance c/d

Balance b/d

Jan FURNITURE Jan EAMON - DEBTOR A/C

2 cash 900 31 Balance c/ 900 10 sales 800

900 900 800

Balance b/ 900 Balance b/ 300

Jan WAREHOUSE Jan HELEN - CREDITOR A/C

24 cash 4,000 31 Balance c/ 4,000 12 cash 1,500

4,000 4,000 1,500

Balance b/ 4,000

Jan VAN Jan PATRICK - CREDITOR A/C

1 Capital 4,500 31 Balance c/ 4,500 22 cash 850

4,500 4,500 850

Balance b/ 4,500

Jan PURCHASES Jan SALES

1 cash 1,000 31 Balanced c 4,050 31 Balance c/ 4,400
3 credit - He 1,500
9 credit-Patri 850
16 cash 700

4,050 4,050 4,400

Balanced b 4,050

Jan WAGES Jan LOAN

8 cash 100 31 Balance c/ 400 31 Balanced c 1,000
19 cash 150
 26 cash 150 1,000

400 400
Balance b/ 400 Trial balance Debit
Cash
Jan CAPITAL Debtors
31 Balance c/ 9,500 1 cash/van 9,500 Furniture
Warehouse
9,500 9,500 Van
Balance b/ 9,500 Creditors
Loan
Capital
Sales
Purchases
Wages
TIMMY - DEBTOR A/C
15 cash 1,900
31 Balance c/ 0
1,900

EAMON - DEBTOR A/C

18 cash 500
31 Balance c/ 300
800

HELEN - CREDITOR A/C

3 purchases 1,500

1,500

PATRICK - CREDITOR A/C

9 purchases 850

850

4 cash 1,200
5 credit 900
10 credit-Eam 800
11 credit -Ti 1,000
17 cash 500
4,400
Balance b/ 4,400

22 cash 1,000
 1,000
Balance b/ 1,000

Credit
GENERAL JOURNAL

Date Narrative Debit Credit

Jan-01 cash 5,000
van 4,500
capital 9,500

1 purchases 1,000
cash 1,000

2 furniture 900
cash 900

3 purchases 1,500
Creditor Helen 1,500

4 cash 1,200
sales 1,200

5 Debtor Timmy 900

sales 900

8 wages expense 100

cash 100

9 purchases 850
creditor Patrick 850

10 Debtor Eamonn 800

sales 800

11 Debtor Timmy 1,000

sales 1,000