JOURNAL ENTRY

Page No. 1

DATE DESCRIPTION POST REF. DEBIT CREDIT

No. 1
 GENERAL LEDGER

Account Title: Cash

Account No.

Balance
Date Remarks Post Ref. Debit Credit
Debit Credit

Account Title: Accounts Receivable

Account No.

Balance
Date Remarks Post Ref. Debit Credit
Debit Credit
Account Title: Inventory
Account No.

Balance
Date Remarks Post Ref. Debit Credit
Debit Credit

Account Title: Supplies

Account No.

Balance
Date Remarks Post Ref. Debit Credit
Debit Credit
Account Title: Equipment
Account No.

Balance
Date Remarks Post Ref. Debit Credit
Debit Credit

Account Title: Accounts Payable

Account No.

Balance
Date Remarks Post Ref. Debit Credit
Debit Credit

Account Title: Notes Payable

Account No.

Balance
Date Remarks Post Ref. Debit Credit
Debit Credit

Account Title: Capital

Account No.

Balance
Date Remarks Post Ref. Debit Credit
Debit Credit
Account Title: Drawing
Account No.

Balance
Date Remarks Post Ref. Debit Credit
Debit Credit

Account Title: Sales

Account No. 401

Balance
Date Remarks Post Ref. Debit Credit
Debit Credit

Account Title: Sales Returns & Allowances

Account No. 412

Balance
Date Remarks Post Ref. Debit Credit
Debit Credit

Account Title: Sales Discount

Account No. 420

Balance
Date Remarks Post Ref. Debit Credit
Debit Credit
Account Title: Cost of Goods Sold
Account No.

Balance
Date Remarks Post Ref. Debit Credit
Debit Credit

Account Title: Advertising Expense

Account No.

Balance
Date Remarks Post Ref. Debit Credit
Debit Credit

Account Title: Freight Out

Account No.

Balance
Date Remarks Post Ref. Debit Credit
Debit Credit

Account Title: Salaries

Account No.

Balance
Date Remarks Post Ref. Debit Credit
Debit Credit
Account Title: Utilities
Account No.

Balance
Date Remarks Post Ref. Debit Credit
Debit Credit
 PRELIMINARY TRIAL BALANCE

Account No. Account Titles Debit Credit