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General Journal

This general journal document records various transactions for a motel over the month of June 2013. It records receipts from room and coffee shop sales, vending machine sales, and equipment purchases. It also records expenses such as supplies purchased, salaries paid, utilities, and cleaning. The journal has debit and credit entries across 30 accounting periods to record these financial activities of the motel for the month.

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Abhay Khera
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© Attribution Non-Commercial (BY-NC)
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133 views

General Journal

This general journal document records various transactions for a motel over the month of June 2013. It records receipts from room and coffee shop sales, vending machine sales, and equipment purchases. It also records expenses such as supplies purchased, salaries paid, utilities, and cleaning. The journal has debit and credit entries across 30 accounting periods to record these financial activities of the motel for the month.

Uploaded by

Abhay Khera
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
You are on page 1/ 3

GENERAL JOURNAL

DATE
2013
June

ACCOUNT TITLE
1 Cash
Room Sales
Receipt #1
2 A/R D.Woloshyn
Room Sales
Invoice #1
3 Cash
Coffee Shop Sales
Receipt #2
5 Cash
Vending Machine Sales
Receipt #3
6 Vending Machine Expense
Cash
Cheque #1
8 Office Equipment
A/P Motel Supply Co.
Puchase Order #1
10 Rita Ricardo, Drawing
Cash
Cheque #2
11 Cash
Office Equipment
Receipt #4
12 Utility Expense
Cash
Cheque #3
15 Salary Expense
Cash
Cheque #4
18 Cash
A/R J. Unser
Room Sales
Receipt #5, Invoice #2
20 Coffee Shop Equipment
A/P Motel Supply Co.
Cheque #104
21 Cash
Coffee Shop Equipment
Receipt #6
22 Vending Machine
Office Equipment
Memo #12

PAGE 2

POST.
REF.
1001
4001

DEBIT
1000.00

CREDIT
1000.00

1005
4001

400.00

1001
4005

2500.00

1001
4010

1200.00

5015
1001

200.00

1020
2001

3400.00

3005
1001

2000.00

1001
1020

500.00

5010
1001

700.00

5005
1001

1800.00

1001
1010
4001

2500.00
1100.00

1030
2001

2000.00

1001
1030

200.00

1025
1020

1000.00

400.00

2500.00

1200.00

200.00

3400.00

2000.00

500.00

700.00

1800.00

3600.00

2000.00

200.00

1000.00

GENERAL JOURNAL
DATE
2013

ACCOUNT TITLE
25 Cash
Coffee Shop Equipment
R.Ricardo, Capital
Memo #13 Receipt #7
26 Cash
Room Sales
Receipt #8
27 Cash
Vending Machine Sales
Receipt # 9
28 A/P Motel Supply Co.
Cash
Cheque #105
30 Cleaning Expense
Cash
Cheque #106
30 Utility Expense
Vending Machine Expenses
Cash
Voucher #1,#3

PAGE 3

POST.
REF.
1001
1030
3001

DEBIT
8000.00
4000.00

CREDIT

12000.00

1001
4001

2500.00

1001
4010

1100.00

2001
1001

2500.00

5001
1001

1500.00

5010
5015
1001

50.00
75.00

2500.00

1100.00

2500.00

1500.00

125.00

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