Practice General Journal

Date
Particulars P.R. Debit Credit
20~

1 Oct 4 Advertising Expense 601 ###

1,020.00
2 HST Recoverable 206 132.60
3 Bank 101 1,152.60
4
5
6
7 5 Prepaid Rent 122 ###
800.00
8 HST Recoverable 206 104.00
9 Bank 101 904.00
10
11
12
13 6 Sales Returns 402 ###
820.00
14 HST Payable 205 106.60
15 Accounts Payable 201 926.60
16
17
18
19 7 Accounts Payable 201 ###
130.00
20 Purchase Discounts 503 2.60
21 Bank 101 127.40
22
23
24
25 8 J. Boulton, Drawings 305 ###
293.80
26 HST Recoverable 206 33.80
27 Supplies 115 260.00
28
29
30
31 9 Bank 101 ###
8,065.04
32 Sales Discounts 403 183.96
33 HST Payable 205 949.00
34 Sales Revenue 401 7,300.00
35
36
37 10 Accounts Payable 201 ###
333.35
38 HST Recoverable 206 38.35
39 Purchase Returns 502 295.00
40
41
42
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Debit Credit Debit Credit

2.60 2.60 2.60 2.60

127.40 127.40 127.40 127.40

33.80 33.80 33.80 33.80

260.00 260.00 260.00 260.00

949.00 949.00 949.00 949.00

7,300.00 7,300.00 7,300.00 7,300.00

38.35 38.35 38.35 38.35

295.00 295.00 295.00 295.00