NAME __________________________
DATE _________________
CLASS _________________
Problem 3-3A
GENERAL JOURNAL
DATE
DESCRIPTION
POST.
REF.
PAGE
DEBIT
CREDIT
1
1
2
2
3
3
4
4
5
5
6
6
7
7
8
8
9
9
10
10
11
11
12
12
13
13
14
14
15
15
16
16
17
17
18
18
19
19
20
20
21
21
22
22
23
23
24
24
25
25
26
26
27
27
28
28
29
29
30
30
31
31
32
32
33
33
34
34
35
35
36
36
37
37
38
38
39
39
40
40
41
41
42
42
43
43
44
44
45
45
66
Copyright © Houghton Mifflin Company. All rights reserved.
NAME __________________________
DATE _________________
CLASS _________________
Problem 3-3A (continued)
GENERAL JOURNAL
DATE
DESCRIPTION
POST.
REF.
PAGE
DEBIT
CREDIT
1
1
2
2
3
3
4
4
5
5
6
6
7
7
8
8
9
9
10
10
11
11
12
12
13
13
14
14
15
15
16
16
17
17
18
18
19
19
20
20
21
21
22
22
23
23
24
24
25
25
26
26
Copyright © Houghton Mifflin Company. All rights reserved.
67
NAME __________________________
DATE _________________
CLASS _________________
Problem 3-3A (continued)
GENERAL LEDGER
ACCOUNT
Cash
DATE
20-June
ACCOUNT
30
ACCOUNT
30
ACCOUNT
30
68
Balance
CREDIT
30
DEBIT
CREDIT
25,312.00
ACCOUNT NO.
ITEM
POST.
REF.
Balance
POST.
REF.
Balance
CREDIT
DEBIT
CREDIT
560.00
POST.
REF.
Balance
117
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
450.00
ACCOUNT NO.
ITEM
113
BALANCE
DEBIT
ACCOUNT NO.
ITEM
111
BALANCE
DEBIT
Equipment
DATE
20-June
POST.
REF.
Prepaid Insurance
DATE
20-June
ITEM
Accounts Receivable
DATE
20-June
ACCOUNT NO.
124
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
16,500.00
Copyright © Houghton Mifflin Company. All rights reserved.
NAME __________________________
DATE _________________
CLASS _________________
Problem 3-3A (continued)
ACCOUNT
Accounts Payable
DATE
20-June
30
ACCOUNT NO.
ITEM
POST.
REF.
Balance
DATE
20-June
30
ITEM
POST.
REF.
Balance
CREDIT
ITEM
POST.
REF.
DEBIT
CREDIT
2,976.00
ACCOUNT NO.
311
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
39,846.00
, Drawing
ACCOUNT
DATE
BALANCE
DEBIT
, Capital
ACCOUNT
221
ACCOUNT NO.
312
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
20--
ACCOUNT
DATE
Professional Fees
ITEM
ACCOUNT NO.
POST.
REF.
411
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
20--
ACCOUNT
DATE
Salary Expense
ITEM
ACCOUNT NO.
POST.
REF.
511
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
20--
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69
NAME __________________________
DATE _________________
CLASS _________________
Problem 3-3A (continued)
ACCOUNT
DATE
Rent Expense
ITEM
ACCOUNT NO.
POST.
REF.
512
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
20--
ACCOUNT
DATE
Laboratory Expense
ITEM
ACCOUNT NO.
POST.
REF.
513
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
20--
ACCOUNT
DATE
Utilities Expense
ITEM
ACCOUNT NO.
POST.
REF.
514
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
20--
ACCOUNT
DATE
Supplies Expense
ITEM
ACCOUNT NO.
POST.
REF.
515
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
20--
70
Copyright © Houghton Mifflin Company. All rights reserved.
NAME __________________________
DATE _________________
CLASS _________________
Problem 3-3A (concluded)
ACCOUNT NAME
Copyright © Houghton Mifflin Company. All rights reserved.
DEBIT
CREDIT
71