Professional Documents
Culture Documents
General Journal
General Journal
General Journal
NIM : 008201805039
Cash
Date Account Ref Debit Credit
01-Nov Beginning Balance 101 $ 2,400
08-Nov Salaries Payable 212 $ 700
08-Nov Salaries Expense 726 $ 1,000
10-Nov Account Receivable 112 $ 3,420
12-Nov Service Revenue 407 $ 3,100
20-Nov Account Payable 201 $ 2,700
22-Nov Rent Expense 729 $ 400
25-Nov Salaries Expense 726 $ 1,700
29-Nov Unearned Service Revenue 209 $ 600
Account Receivable
Date Account Ref Debit Credit
01-Nov Beginning Balance 112 $ 4,250
10-Nov Cash 101 $ 3,420
27-Nov Service Revenue 407 $ 900
Supplies
Date Account Ref Debit Credit
01-Nov Beginning Balance 126 $ 1,800
17-Nov Account Payable 201 $ 700
Store Equipment
Date Account Ref Debit Credit
01-Nov Beginning Balance 153 $ 12,000
15-Nov Account Payable 201 $ 2,000
Accumulated Depreciation
Date Account Ref Debit Credit
01-Nov Beginning Balance 154 $ 2,000
Account Payable
Date Account Ref Debit Credit
01-Nov Beginning Balance 201 $ 2,600
15-Nov Store Equipment 153 $ 2,000
17-Nov Supplies 126 $ 700
20-Nov Cash 101 $ 2,700
Saleries Payable
Date Account Ref Debit Credit
01-Nov Beginning Balance 212 $ 700
08-Nov Cash 101 700
Capital
Date Account Ref Debit Credit
01-Nov Beginning Balance 301 $ 13,950
Service Revenue
Date Account Ref Debit Credit
12-Nov Cash 101 $ 3,100
27-Nov Account Receivable 112 $ 900
Saleries Expense
Date Account Ref Debit Credit
08-Nov Cash 101 $ 1,000
25-Nov Cash 101 $ 726
Rent Expense
Date Account Ref Debit Credit
Balance
$ 2,400
$ 1,700
$ 700
$ 4,120
$ 7,220
$ 4,520
$ 4,120
$ 2,420
$ 3,020
Balance
$ 4,250
$ 830
$ 1,730
Balance
$ 1,800
$ 2,500
Balance
$ 12,000
$ 14,000
Balance
$ 2,000
Balance
$ 2,600
$ 4,600
$ 5,300
$ 2,600
Balance
$ 1,200
Balance
$ 700
$ -
Balance
$ 13,950
Balance
$ 3,100
$ 4,000
Balance
$ 1,000
$ 1,726
Balance