Name: Score: _______________________

GENERAL LEDGER

ACCOUNTS RECEIVABLE ACCOUNT NO. 11

Date Particulars F Debit Credit Debit Credit
(Balance) (Balance)
October 1 Beginning Balance P 245,675
October 2 Collection from J1 89,300 156,375
previous customers
October 5 Sold Goods J1 874,350 1,030,725
October 6 Returned Goods from J1 100,400 930,325
Customers
October 11 Cash Collections J1 275,300 655,025
October 19 Cash Collections J1 150,000 505,025

FURNITURE & FIXTURES ACCOUNT NO. 21

Date Particulars F Debit Credit Debit Credit

(Balance) (Balance)
October 14 Purchased F and F J1 58,400 58,400