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Account Debited (A) (B) Date Basic Type Specific Account

This document contains examples of journal entries that debit various accounts including: 1) Asset accounts like cash, accounts receivable, supplies, and equipment 2) Owner's equity accounts like owner's capital and drawings 3) Liability accounts like accounts payable 4) Expense accounts like advertising expense The entries debit accounts that normally have debit balances like assets and expenses, and credit accounts that normally have credit balances like owner's equity and liabilities.

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VALENCIA TORENTHA
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55 views

Account Debited (A) (B) Date Basic Type Specific Account

This document contains examples of journal entries that debit various accounts including: 1) Asset accounts like cash, accounts receivable, supplies, and equipment 2) Owner's equity accounts like owner's capital and drawings 3) Liability accounts like accounts payable 4) Expense accounts like advertising expense The entries debit accounts that normally have debit balances like assets and expenses, and credit accounts that normally have credit balances like owner's equity and liabilities.

Uploaded by

VALENCIA TORENTHA
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as XLSX, PDF, TXT or read online on Scribd
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Tugas Pengakun 2

E2.2 Account Debited


(a) (b)
Date Basic Type Specific Account
2-Jan Asset Cash
3-Jan Asset PPE-Used Car
9-Jan Asset Supplies
11-Jan Asset Account Receivable
16-Jan Owner's Equity Advertising Expense
20-Jan Asset Cash
22-Jan Liabilities Account Payable
28-Jan Owner's Equity Drawings

E2.4 Debit - Credit Analyze


Date Debit Credit
1-Oct Cash $17,000 Owner's Capital $17,000
2-Oct No Entries
3-Oct PPE - Furniture $1,900 Account Payable $1,900
6-Oct Account Receivable $3,800 Service Revenue $3,8000
27-Oct Account Payable $1,300 Cash $1,300
30-Oct Salary Expense $2,500 Cash $2,500

E2.9 General Journal


Date Account Titles Debit
1-Apr Cash $24,000
Owner's Capital
2-Apr Cash $7,000
Notes Payable
3-Apr Equipment $11,000
Cash
4-Apr Office Rent Expense $1,200
Cash
5-Apr Supplies $1,450
Cash
6-Apr Advertising Expense $600
Account Payable
7-Apr Cash $2,000
Account Receivable $16,000
Service Revenue
8-Apr Drawings $400
Cash
9-Apr Utilities Expense $2,000
Cash
10-Apr Account Payable $600
Cash
11-Apr Interest Expense $40
Cash
12-Apr Salaries&Wages Expense $6,400
Cash
13-Apr Cash $12,000
Account Receivable

E2.12 General Journal


Date Account Title Debit
1-Apr Cash $14,000
Owner's Equity
( Owner's investment )

4-Apr Supplies $1,800


Account Payable
( Purchased supplies on account )

7-Apr Account Receivable $3,000


Service Revenue
( Billed customers for sevice )

12-Apr Cash $900


Service Revenue
( Receive cash for service perform )

15-Apr Salaries & Wages Expense $1,300


Cash
( Paid Salaries )

25-Apr Account Payable $1,500


Cash
( Paid Creditors )

29-Apr Cash $400


Account Receivable
( Receive cash in payment of account )
30-Apr Cash $1,000
Unearned Revenue
( Receive cash for future service )

Trial Balance
Account Debit
Cash $13,500
Account Receivable $2,600
Supplies $1,800
Account Payable
Unearned Revenue
Owner's Capital
Service Revenue
Salaries & Wages Expense $1,300
Total $19,200

P2.1A General Journal


Date Account Debit
1-Mar Cash $20,000
Owner's Capital
( Owner's Investment )

3-Mar PPE - Land $12,000


PPE - Shed $2,000
PPE - Equipment $1,000
Cash
(Purchased Land, Shed, Equipment)

5-Mar Advertising Expenses $900


Cash
(Paid Advertising Expenses)

6-Mar Prepaid Insurance $600


Cash
(Paid Insurance fo 1 Year)

10-Mar Equipment $1,050


Account Payable
(Purchased Equipment on Account)

18-Mar Cash $1,100


Service Revenue
(Receive Cash for Service Perform)

19-Mar Cash $1,500


Unearned Revenue
(Sold Coupon Books)

25-Mar Drawings $800


Cash
(Withdrew for personal use)

30-Mar Salaries Expense $250


Cash
(Paid Employee's Salaries)

30-Mar Account Payable $1,050


Cash
(Paid Equipment on Account)

31-Mar Cash $2,700


Service Revenue
(Receive Cash for Service Revenue)

P2.4A Correcting Entries


Date Account Debit
30-Jun Cash $270
Account Receivable

30-Jun PPE - Computer $710


Supplies

30-Jun Suspense $882


Service Revenue

30-Jun Salaries & Wages Expense $900


Suspense

30-Jun Account Payable $666


Suspense

30-Jun Drawings $600


Suspense
Trial Balance
Account Debit
Cash $3,410
Account Receivable $2,542
Supplies $490
Equipment $3,310
Account Payable
Unearned Service Revenue
Owner's Capital
Owner's Drawings $1,400
Service Revenue
Salaries & Wages Expense $4,100
Utilities Expense $810
Suspense
Account Debited
(c) (d)
Effect Normal Balance
Increased Debit
Increased Debit
Increased Debit
Increased Debit
Increased Credit
Increased Debit
Decreased Credit
Increased Credit

Effect
Debit Credit
Increased Increased
No Entries
Increased Increased
Increased Increased
Decreased Decreased
Increased Decreased

J1
Credit

$24,000

$7,000

$11,000

$1,200

$1,450

$600

$18,000
$400

$2,000

$600

$40

$6,400

$12,000

J1
Credit

$14,000

$1,800

$3,000

$900

$1,300

$1,500

$400
$1,000

Credit

$300
$1,000
$14,000
$3,900

$19,200

J1
Credit

$20,000

$15,000

$900

$600

$1,050
$1,100

$1,500

$800

$250

$1,050

$2,700

Credit

$270

$710

$882

$900

$666

$600
Credit

$3,000
$1,100
$8,000

$3,382

$1,284
Account Credited
(a) (b)
Basic Type Specific Account
Owner's Equity Owner's Capital
Asset Cash
Liabilities Account Payable
Owner's Equity Service Revenue
Asset Cash
Asset Account Receivable
Asset Cash
Asset Cash
Account Credited
(c) (d)
Effect Normal Balance
Increased Credit
Decreased Debit
Increased Credit
Increased Credit
Decreased Debit
Decreased Debit
Decreased Debit
Decreased Debit

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