ROPRIN JUNIO/2018

GENERAL JOURNAL Pag. 1

DATE ACCOUNT DESCRIPTION REF DEBIT CREDIT
6/5/2018 Inventory 20,000
Accounts Payable 20,000

6 Inventory (Freight In) 700

Cash 700

7 Equipment 20,000
Account Payable 20,000

8 Accounts Payable 2,000

Inventory (Return) 2,000

15 Accounts Payable 18,000

Inventory (Discount 2%) 360
Cash 17,640
60,700 60,700
 ROKARIE NOV./2017
GENERAL JOURNAL Pag. 1
DATE ACCOUNT DESCRIPTION REF DEBIT CREDIT
11/6/2017 Inventory 2,200
Cash 2,200

9 Inventory (Freight In) 150

Cash 150

10 Cash 94
Inventory (Return) 94

12 Accounts Receivable 875

Sale 875

12 Cost of Goods Sold 587.50

Inventory 587.50

14 Inventory (Sales Return) 23.50

Cost of Goods Sold 23.50

Sales Return & Allowance 35.00

Account Receivable 35.00

20 Account Receivable 1,330

Sale 1,330

Cost of Goods Sold 822.50

Inventory 822.50
6,118 6,118