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Hahahha

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dechavezdanii
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31 views5 pages

Hahahha

Uploaded by

dechavezdanii
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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General Journal

Date Description PR Debit

Jan 1 Cash 50,000.00


XYZ, Capital
To record cash investment

Jan 2 Equipment 15,000.00


Cash
Accounts Payable
To record purchase of equipment

Jan 5 Accounts Receivable 8,000.00


Sales
To record sales on credit, COGS is 5,000

Jan 10 Rent Expense 1,200.00


Cash
To record rent paid on cash

Jan 12 Prepaid Insurance 2,500.00


Cash
To record prepaid insurance covering
January 12 to December 31

Jan 15 Salaries Expense 3,000.00


Cash
To record salaries paid on cash

Jan 20 Cash 10,000.00


Loan Payable
To record borrowed money from the
bank with 5% p.a. interest

Jan 25 Cash 7,000.00


Accounts Receivable
To record collected money from
customers on credit

Jan 30 Utilities Expense 1,000.00


Cash
To record payment of utilities on cash
97,700.00
Page 1
Credit

50,000.00

5,000.00
10,000.00

8,000.00

1,200.00

2,500.00

3,000.00

10,000.00

7,000.00

1,000.00
97,700.00
CASH Acct No 1
Date Items PR Debit Date Items PR Credit
Mar 12 GJ1

CASH Acct No 1
Date Items PR Debit Date Items PR Credit
Mar 12 GJ1

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