GENERAL JOURNAL PAGE

DATE PARTICULARS PR DEBIT CREDIT

2024
Feb 1 Cash - 15,000.00-
Bank Loan - 6,000.00-
T. Binding Capital - 9,000.00-
Opening Entry

2 Cash - 500.00-
Service Revenue - 500.00-
Received cash from service

3 Rent Expense - 1,000.00-

Cash - 1,000.00-
Paid rent with chq#012

5 A/R - 600.00-
Service Revenue - 600.00-
Invoiced a client who will pay later

8 Cash - 300.00-
A/R - 300.00-
Recieved partial payment from client

9 Bank Loan - 1,000.00-

Cash - 1,000.00-
Paid back a part of the bank loan
 GENERAL LEDGER
ACCOUNT Cash No. 100
DR
DATE PARTICULARS PR DEBIT CREDIT CR Balance
2024
Feb 1 Opening Entry J1 ( 15,000) DR ( 15,000)
2 J1 ( 500) DR ( 15,500)
3 J1 ( 1,000) DR ( 14,500)
8 J1 ( 300) DR ( 14,800)
9 J1 ( 1,000) DR ( 13,800)

GENERAL LEDGER
ACCOUNT A/R No. 101
DR
DATE PARTICULARS PR DEBIT CREDIT CR Balance
2024
Feb 5 J1 ( 600) DR ( 600)
8 J1 ( 300) DR ( 300)

GENERAL LEDGER
ACCOUNT Bank Loan No. 205
DR
DATE PARTICULARS PR DEBIT CREDIT CR Balance
2024
Feb 1 Opening Entry J1 ( 6,000) CR ( 6,000)
9 J1 ( 1,000) CR ( 5,000)

GENERAL LEDGER
ACCOUNT T. Bindings Capital No. 300
DR
DATE PARTICULARS PR DEBIT CREDIT CR Balance
2024
Feb 1 Opening Entry J1 ( 9,000) CR ( 9,000)
 GENERAL LEDGER
ACCOUNT Service Revenue No. 400
DR
DATE PARTICULARS PR DEBIT CREDIT CR Balance
2024
Feb 2 J1 ( 500) CR ( 500)
5 J1 ( 600) CR ( 1,100)

GENERAL LEDGER
ACCOUNT Rent Expense No. 500
DR
DATE PARTICULARS PR DEBIT CREDIT CR Balance
2024
Feb 3 J1 ( 1,000) DR ( 1,000)

GENERAL LEDGER
ACCOUNT No.
DR
DATE PARTICULARS PR DEBIT CREDIT CR Balance

GENERAL LEDGER
ACCOUNT No.
DR
DATE PARTICULARS PR DEBIT CREDIT CR Balance