Company's Name

General Journal
Date and Year

Journal
Date Description Post Ref. Debit

Oct 1 Cash 11 18.000

Jay Pryor, Capital 31
4 Rent Expense 53 3.000
Cash 11
10 Truck 18 23.750
Cash 11
Notes Payable 21
13 Equipment 16 10.500
Account Payable 22
14 Supplies 13 2.100
Cash 11
15 Prepaid Insurance 14 3.600
Cash 11
15 Cash 11 8.950
Fees Earned 41
 Page 1
Credit

18.000

3.000

3.750
20.000

10.500

2.100

3.600

8.950
 Company's Name
General Journal
Date and Year

Journal
Date Description Post Ref. Debit
 Page 2
Credit
Ledger

Account Cash
Date Item Post. Debit Credit
Ref.

Account Accounts Receivable

Post.
Date Item Debit Credit
Ref.

Account Supplies
Post.
Date Item Ref. Debit Credit
Account Prepaid Rent
Post.
Date Item Debit Credit
Ref.

Account Prepaid Insurance

Post.
Date Item Ref. Debit Credit

Account Office Equipment

Date Item Post. Debit Credit
Ref.

Account Accumulated Depreciation

Post.
Date Item Ref. Debit Credit

Account Accounts Payable

Post.
Date Item Ref. Debit Credit
Account Salaries Payable
Post.
Date Item Debit Credit
Ref.

Account Unearned Fees

Post.
Date Item Ref. Debit Credit

Account Dara Mutia, Capital

Post.
Date Item Debit Credit
Ref.

Account Dara Mutia, Drawing

Post.
Date Item Debit Credit
Ref.

Account Fees Earned

Post.
Date Item Ref. Debit Credit
Account Salary Expense
Post.
Date Item Debit Credit
Ref.

Account Rent Expense

Post.
Date Item Ref. Debit Credit

Account Supplies Expense

Date Item Post. Debit Credit
Ref.

Account Depreciation Expense

Post.
Date Item Ref. Debit Credit
Account Insurance Expense
Date Item Post. Debit Credit
Ref.

Account Miscellaneous Expense

Post.
Date Item Ref. Debit Credit
 Account No. 11
Balance
Debit Credit

Account No. 12
Balance
Debit Credit

Account No. 14
Balance
Debit Credit
 Account No. 15
Balance
Debit Credit

Account No. 16
Balance
Debit Credit

Account No. 18
Balance
Debit Credit

Account No. 19
Balance
Debit Credit

Account No. 21
Balance
Debit Credit
 Account No. 22
Balance
Debit Credit

Account No. 23
Balance
Debit Credit

Account No. 31
Balance
Debit Credit

Account No. 32
Balance
Debit Credit

Account No. 41
Balance
Debit Credit
 Account No. 51
Balance
Debit Credit

Account No. 52
Balance
Debit Credit

Account No. 53
Balance
Debit Credit

Account No. 54
Balance
Debit Credit
 Account No. 55
Balance
Debit Credit

Account No. 59
Balance
Debit Credit
 Company's Name
Unadjusted Trial Balance
Date and Year
Account Title Debit Balances Credit Balances
Cash
Accounts Receivable
Supplies
Prepaid Rent
Prepaid Insurance
Office Equipment
Accumulated Depreciation
Accounts Payable
Salaries Payable
Unearned Fees
Dara Mutia, Capital
Dara Mutia, Drawing
Fees Earned
Salary Expense
Rent Expense
Supplies Expense
Depreciation Expense
Insurance Expense
Miscellaneous Expense
Total Rp - Rp -