General Journal of

Date Particulars Folio DR CR

2-Jan Inventories $ 2,727.27
GST credits received $ 272.73
Accounts Payable - ABC Builders $ 3,000.00
(Purchased stock from ABC Builders)

6-Jan Accounts Payable - ABC Builders $ 3,000.00

Inventories $ 2,727.27
GST Collected $ 272.73
(Returned goods purchased on the 2/1)

13-Mar Inventories $ 750.00

GST credits received $ 75.00
Accounts Payable - Realtime Ltd $ 825.00
(Purchased goods from Realtime Ltd on tax invoice 8795)

15-Mar Accounts Payable - Realtime Ltd $ 55.00

Inventories $ 50.00
GST collected 5.00
(Returned inventories on adjustment note 1934)

16-Mar
 General Ledger of
Post
Date Particulars Ref DR CR Balance

REVENUES

EXPENSES

ASSETS
LIABILITIES
OWNERS EQUITY
Capital
1-Apr Opening balance GJ $ 28,000.00 $ 28,000.00 CR

$ - $ 28,000.00
 Trial Balance of
As at
Account DR CR