ACCOUNTING TEMPLATES

Basic Accounting
BUS 1102
 General Journal

Journal # Date Accounts and Description

Adjusting entries:
Debit Credit
Debit Credit
 Cash Accounts Receivable
Debit Credit Debit Credit

Equipment: Van Accum. Depreciation

Debit Credit Debit Credit

Salaries Payable Revenue

Debit Credit Debit Credit

Insurance Expense Supplies Expense

Debit Credit Debit Credit
Common Stock Dividend
Debit Credit Debit Credit
 Pre-Paid Insurance Supplies
Debit Credit Debit

Accounts Payable Bank Loan

Debit Credit Debit

Gas & Oil Expense Salaries Expense

Debit Credit Debit

Depreciation Expense Income Summary

Debit Credit Debit
Retained Earnings
Debit Credit
Credit

Credit

Credit

Credit
 Account Beginnng Balance
Debit Credit
Cash
Accounts Receivable
Baking Supplies
Prepaid Insurance
Equipment
Accumulated Deprec.

Accounts Payable
Salaries Payable
Bank Loan

Common Stock
Retained Earnings
Dividends

Service Revenue
Gas & Oil Expense
Baking Supplies Expense
Depreciation Expense
Insurance Expense
Salaries Expense
 Unadjusted Trial Balance Adjusting Entries
Debit Credit Debit Credit
 Adjused Trial Balance
Debit Credit