General Instructions:

 This self-check is a tool that will let you know if you have enough understanding of the
previous information sheet.
 Answer the self-check honestly.
 After answering all the questions, check your work with the given answer key.
 Submit your paper to your trainer for signing.

I. Write SJ if the transactions below is to be written in Sales Journal, PJ if in Purchase

Journal, CRJ if in Cash Receipts Journal, CPJ if in Cash Payments Journal and GJ if in
General Journal.

____ 1. Purchased office supplies on account.

____ 2. Purchased merchandise on cash basis.
____ 3. Received payment of customer on account.
____ 4. Paid utilities for the month.
____ 5. Sold merchandise on account.
____ 6. Sold an old typewriter higher than the book value.
____ 7. Received commission for the month.
____ 8. Received and paid telephone bill.
____ 9. Gave refund to cash customer who returned defective goods.

____ 10. Sold merchandise and received 50% down payment.

____ 11. Purchased goods on account.
____ 12. Received payment of customer on account.
____ 13. Withdrew cash for personal use.
____ 14. Paid freight for the delivery of goods bought.
____ 15. Paid 3 months’ rent.