Date GENERAL JOURNAL

20-- Accounts & Explanation PR Debit Credit

Oct 1 cash 350
sales 350
sold goods
2 supplies 250
cash 250
purchased supplies
3 Account Receivable 400
sales 400
sold goods
4 delivery ecpense 150
cash 150
cartage
5 Supplies 80
Accounts Payable 80
Purchased supplies on account
 GENERAL LEDGER
Account:Cash Account No:101 DR
Date Item Particulars PR Debit Credit CR
1-Dec j1 7400 DR
2 1600 DR
3 800 DR
4 190 DR

Account:Supplies Account No:102 DR

Date Item Particulars PR Debit Credit CR
1-Dec J1 2100 DR
3 J2 270 DR
10 J3 140 DR
15 J3 110 DR

Account:land Account No:103 DR

Date Item Particulars PR Debit Credit CR
1-Dec j1 110000 DR

Account:Furniture and Equipment Account No:104 DR

Date Item Particulars PR Debit Credit CR
3-Dec J1 190 DR
16 J2 400 DR
18 J2 200

Account:Automobile Account No:105 DR

Date Item Particulars PR Debit Credit CR
1-Dec J1 8000 DR

Account: Accounts Payable - United Supplies Account No:106

 DR
Date Item Particulars PR Debit Credit CR
1-Dec J1 1100 CR
2 J1 1100
5 J1 180 CR
10 J2 300 CR
20 J3 310

Account:Accounts Payable - Westend Motors Account No:107 DR

Date Item Particulars PR Debit Credit CR
19-Dec J3 70 CR

Account:BANK LOAN Account No:108 DR

Date Item Particulars PR Debit Credit CR
1-Dec J`1 19000 CR

Account:Mortgage Payable Account No:109 DR

Date Item Particulars PR Debit Credit CR
1-Dec J1 120000 CR

Account:CAPITAL Account No:110 DR

Date Item Particulars PR Debit Credit CR
1-Dec J1 170000 CR

Account:Drawings Account No:111 DR

Date Item Particulars PR Debit Credit CR
1-Dec J1 130 DR
13 J1 140 DR
 17 J2 165 DR

Account:ROOM RENTALS Account No:112 DR

Date Item Particulars PR Debit Credit CR
EDC 2 J1 700 CR
13 J2 1100 CR
17 J3 800 CR
21 J3 650 CR

Account: Account No: DR

Date Item Particulars PR Debit Credit CR
DEC

Account: Account No: DR

Date Item Particulars PR Debit Credit CR

Account: Account No: DR

Date Item Particulars PR Debit Credit CR

Account: Account No: DR

Date Item Particulars PR Debit Credit CR
Account: Account No: DR
Date Item Particulars PR Debit Credit CR

Account: Account No: DR

Date Item Particulars PR Debit Credit CR
Balance
7400
5800
6400
6210

Balance
2100
2370
2230
2120

Balance
110000

Balance
190
590
790

Balance
8000
Balance
1100
0
180
480
170

Balance
70

Balance
19000

Balance
120000

Balance
170000

Balance
130
270
 435

Balance
700
1800
2600
3250

Balance

Balance

Balance

Balance
Balance

Balance