GENERAL JOURNAL Page 1

Date Account Titles and Explanation P.R. Debit Credit

1-Mar Cash 21,680
Share Captial 21,680
Shareholder invest to business

3-Mar Land 12,000

Building 2,000
Equipment 1,000
Cash 15,000
Cash purchasing for Rainbow Golf Land

5-Mar Advertising Ex 980

Cash 980
Cash paying for advertising

6-Mar Prepaid Insurance 600

Cash 600
Cash paying for Prepaid Insurance

10-Mar Equipment 1,050

Account Payable 1,050
Payable purchasing for golf dics and other equipment

18-Mar Cash 1,180

Revenue 1,180
Cash receipt from golf service

19-Mar Cash 1,500

Unearned Revenue 1,500
Unearned Revenue for coupon book sold

25-Mar Dividend payable 880

Cash 880
Dividend paid

30-Mar Salaries Expense 250

Cash 250
Cash paid for salaries

GENERAL JOURNAL Page 2

Date Account Titles and Explanation P.R. Debit Credit

30-Mar Account Payable 1,050
 Cash 1,050
Cash payment for payable

31-Mar Cash 2,700

Revenue 2,700
Cash receipt from golf service

GENERAL JOURNAL Page 3

Date Account Titles and Explanation P.R. Debit Credit

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Date Account Titles and Explanation P.R. Debit Credit

 GENERAL JOURNAL Page 5

Date Account Titles and Explanation P.R. Debit Credit

 GENERAL JOURNAL Page 6

Date Account Titles and Explanation P.R. Debit Credit

 GENERAL JOURNAL Page 7

Date Account Titles and Explanation P.R. Debit Credit

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Date Account Titles and Explanation P.R. Debit Credit

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Date Account Titles and Explanation P.R. Debit Credit

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Date Account Titles and Explanation P.R. Debit Credit

 GENERAL JOURNAL Page 10

Date Account Titles and Explanation P.R. Debit Credit

 CASH LEDGER CODE 101
DATE EXPLANTION PR Debit Credit Balance
Opening balance -
1-Mar Shareholder invest to business GJ1 21,680 21,680
3-Mar Cash purchasing for Rainbow Golf Land GJ1 15,000 6,680
5-Mar Cash paying for advertising GJ1 980 5,700
6-Mar Cash paying for Insurance GJ1 600 5,100
18-Mar Cash receipt from golf service GJ1 1,180 6,280
19-Mar Cash receipt for unearned Revenue GJ1 1,500 7,780
25-Mar Dividend paid GJ1 880 6,900
30-Mar Cash paid for salaries GJ1 250 6,650
30-Mar Cash payment for payable GJ2 1,050 5,600
31-Mar Cash receipt from golf service GJ2 2,700 8,300

Land Ledger
DATE EXPLANTION PR Debit Credit Balance
Opening balance -
3-Mar Purchasing for Rainbow Golf Land GJ1 12,000 12,000

Equipment Ledger
DATE EXPLANTION PR Debit Credit Balance
Opening balance -
3-Mar Purchasing for Rainbow Golf Land GJ1 1,000 1,000
10-Mar purchasing for golf dics and other equipment GJ1 1,050 2,050
 Prepaid Insurance Ledger
DATE EXPLANTION PR Debit Credit Balance
Opening balance -
6-Mar Insurance Expense GJ1 600 600

Service Revenue Ledger

DATE EXPLANTION PR Debit Credit Balance
18-Mar Cash receipt from golf service GJ1 1,180 1,180
31-Mar Cash receipt from golf service GJ2 2,700 3,880

Unearned Revenue Ledger

DATE EXPLANTION PR Debit Credit Balance
Opening balance -
19-Mar Unearned Revenue for coupon book sold GJ1 1,500 1,500
DATE EXPLANTION PR Debit Credit Balance

Cash
DATE EXPLANTION PR Debit Credit Balance
 Cash
DATE EXPLANTION PR Debit Credit Balance

Cash
DATE EXPLANTION PR Debit Credit Balance

Cash
DATE EXPLANTION PR Debit Credit Balance
 Cash
DATE EXPLANTION PR Debit Credit Balance

Cash
DATE EXPLANTION PR Debit Credit Balance

Cash
DATE EXPLANTION PR Debit Credit Balance
 Cash
DATE EXPLANTION PR Debit Credit Balance

Cash
DATE EXPLANTION PR Debit Credit Balance
 Cash
DATE EXPLANTION PR Debit Credit Balance

Cash
DATE EXPLANTION PR Debit Credit Balance

Cash
DATE EXPLANTION PR Debit Credit Balance
 SHARE CAPITAL - ODINARY LEDGER
DATE EXPLANTION PR Debit Credit Balance
Opening balance -
1-Mar Shareholder invest to business GJ1 21,680 21,680

Buildings Ledger
DATE EXPLANTION PR Debit Credit Balance
Opening balance -
3-Mar Purchasing for Rainbow Golf Land GJ1 2,000 2,000

Advertising Expense Ledger

DATE EXPLANTION PR Debit Credit Balance
5-Mar Advertising Ex GJ1 980 980
 Account Payable Ledger
DATE EXPLANTION PR Debit Credit Balance
Opening balance -
10-Mar Payable purchasing for golf dics and other equipmentGJ1 1,050 1,050
30-Mar Cash payment for payable GJ2 1,050 -

Salaries and Wages Expense Ledger

DATE EXPLANTION PR Debit Credit Balance
30-Mar Cash paid for salaries GJ1 250 250

Dividends Ledger
DATE EXPLANTION PR Debit Credit Balance
25-Mar Dividend paid GJ1 880 880
 Cash
DATE EXPLANTION PR Debit Credit Balance

Cash
DATE EXPLANTION PR Debit Credit Balance
 Cash
DATE EXPLANTION PR Debit Credit Balance

Cash
DATE EXPLANTION PR Debit Credit Balance

Cash
DATE EXPLANTION PR Debit Credit Balance
 Cash
DATE EXPLANTION PR Debit Credit Balance

Cash
DATE EXPLANTION PR Debit Credit Balance

Cash
DATE EXPLANTION PR Debit Credit Balance
 Cash
DATE EXPLANTION PR Debit Credit Balance

Cash
DATE EXPLANTION PR Debit Credit Balance
 Cash
DATE EXPLANTION PR Debit Credit Balance

Cash
DATE EXPLANTION PR Debit Credit Balance

Cash
DATE EXPLANTION PR Debit Credit Balance
 A.R SUBSIDIARY LEDGER
NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.R SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.R SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.R SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.R SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE
 A.R SUBSIDIARY LEDGER
NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.R SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.R SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.R SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.R SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE
 A.R SUBSIDIARY LEDGER
NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.R SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.R SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.R SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.R SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE
 A.P SUBSIDIARY LEDGER
NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.P SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.P SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.P SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.P SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE
 A.P SUBSIDIARY LEDGER
NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.P SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.P SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.P SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.P SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE
 A.P SUBSIDIARY LEDGER
NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.P SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.P SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.P SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE

A.P SUBSIDIARY LEDGER

NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE
 Feng Dics Golf Course

Trial Balance
For the month ended 31 March
Debit Credit
Cash 8,300
Land 12,000
Buildings 2,000
Equipment 2,050
Unearned Service Revenue 1,500
Account Payable -
Advertising Expense 980
Prepaid Insurance 600
Salaries and Wages Expense 250
Revenue 3,880
Dividend Paid 880
Share Capital - Ordinary 21,680
Total 27,060 27,060

Trial Balance

Debit Credit
Trial Balance

Debit Credit
Trial Balance

Debit Credit
Trial Balance

Debit Credit
 Unadjusted TB Adjustments
Account titles Debit Credit Debit
 WORKSHEET

Adjustments Adjusted TB Income statement BS and Stmt Of Owner’s Eq

Credit Debit Credit Debit Credit Debit
d Stmt Of Owner’s Equity Closing entries Post-closing TB
Credit Debit Credit Debit Credit