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General Joural (GL) : Account Title and Explanation
General Joural (GL) : Account Title and Explanation
General Joural
Date Account Title And Explanation Raf Debit Credit
01.01.2005 cash 10000
capital 10000
02.01.2005 cash 1200
unearned revenues 1200
08.01.2005 A/P 800
cash 800
20-01-2005 Miscellaneous expenses 600
cash 600
24-01-2005 owner withrew 500
cash 500
29-01-2005 land 40000
N/P 40000
30-01-2005 Salaries expense 700
cash 700
cash 2400
A/R 2400
31-01-2005 accounts receivable 3000
Salaries receivable 3000
Total 59200 59200
General Joural ( GL )
cash N…
Date Account Title And Explanation Raf Debit Credit balance
01.01..2005 cash 10000
02.01.2005 cash 1200
08.01.2005 cash 800
20.01.2005 cash 600
24.01.2005 cash 500
30.01.2005 cash 700
30.01.2005 cash 2400
Total 13600 2600 11000
capital N…..
Date Account Title And Explanation Raf Debit Credit balance
01.01.2005 capital 10000 10000
A/P N…..
Date Account Title And Explanation Raf Debit Credit balance
08.01.2005 A/P 800 800
owner withrew N…
Date Account Title And Explanation Raf Debit Credit balance
24.01.2005 owner withrew 500 500
land N….
Date Account Title And Explanation Raf Debit Credit balance
29.01.2005 land 40000 40000
N/P N….
Date Account Title And Explanation Raf Debit Credit balance
29.01.2005 N/P 40000 40000
A/R N….
Date Account Title And Explanation Rat Debit Credit balance
30.01.2005 A/R 2400 2400
acounts receivable N…
Date Account Title And Explanation Raf Debit Credit balance
31.01.2005 accounts receivable 3000 3000
Salaries receivable N…
Date Account Title And Explanation Raf Debit Credit balance
31.01.2005 Salaries receivable 3000 3000