Professional Documents
Culture Documents
General Journal
January
No Date Account Title and Explanation Reff Debit
1 8-Jan Inventory 235
Cash
6
Credit
235
SALES JOURNAL
Invoice Account Receivable Dr.
Date Account Debited No. Reff Sales Cr.
January 3 B. Chen 510 3,600
3 Tjong Company 511 1,800
PURCHASE JOURNAL
Merchandise Inventory Dr.
Date Account Debited Term Reff Account Payable Cr.
January 5 Goh Co. n/30 5,000
D.phe n/30 2,200
CASH RECEIPTS JOURNAL
Cost of Good Sold Dr.
Merchandise Inventory Cr. Date Account Credited Reff Cash Dr.
2,160 January 7 Mohede 4,000
1,080 Sueba 2,000
-
-
-
-
-
-
-
Sales Accounts Other Cost of Good Sold Dr.
Discount Dr. Receivable Cr. Sales Cr. Accounts Cr. Merchandise Inventory Cr.
4,000
2,000
CASH PAYMENTS JOURNAL
Ck Other Accounts Merchandise
Date No. Account Debited Reff Accounts Dr. Payable Dr. Inventory Cr. Cash Dr.