NAME __________________________
DATE _________________
CLASS _________________
Problem 3-2A
GENERAL JOURNAL
DATE
1
2
3
4
20-Aug.
POST.
REF.
DESCRIPTION
PAGE
DEBIT
5
CREDIT
1
1 Rent Expense
Cash
Paid rent for August, Ck. No. 145.
1,000.00
2
1,000.00
4
5
6
7
8
5
5 Cash
Accounts Receivable
Bob's Deli, on account, Inv. No. 316.
27.00
6
27.00
11
12
9
8 Cash
Income from Services
Week of August 2.
3,241.00
10
3,241.00
15
16
17
13
10 Accounts Payable
Cash
Paid Osborne Equipment Co.,
on account, Ck. No. 146.
512.00
14
512.00
20
21
17
18
15 Cash
Income from Services
Week of August 9.
3,164.00
19
3,164.00
24
25
22
16 Wages Expense
Cash
Wages, August 1 –15, Ck. No. 147.
1,286.00
23
1,286.00
28
29
30
26
18 Accounts Receivable
Income from Services
Metro Transit, for services
rendered, Inv. No. 317.
840.00
27
840.00
33
34
35
36
52
28
29
30
31
32
24
25
26
27
20
21
22
23
15
16
18
19
11
12
13
14
7
8
9
10
3
31
20 Supplies Expense
Accounts Payable
Bought supplies from Office Supply
Company, Inv. No. 6165.
850.00
32
850.00
33
34
35
36
Copyright © Houghton Mifflin Company. All rights reserved.
NAME __________________________
DATE _________________
CLASS _________________
Problem 3-2A (continued)
GENERAL JOURNAL
DATE
1
2
3
4
20-Aug.
DESCRIPTION
POST.
REF.
PAGE
DEBIT
6
CREDIT
1
22 Cash
Income from Services
Week of August 16.
3,020.00
2
3,020.00
4
5
6
7
8
5
24 Utilities Expense
Cash
Paid utilities bill, Ck. No. 148.
320.00
25 Accounts Payable
Cash
Office Supply Company on account,
Ck. No. 149.
500.00
6
320.00
11
12
13
9
10
500.00
16
17
13
14
29 Cash
Income from Services
Week of August 23.
2,067.00
31 Wages Expense
Cash
Wages, August 16 –31,
Ck. No. 150.
1,292.00
15
2,067.00
20
21
22
18
19
1,292.00
25
26
27
22
23
31 Cash
Accounts Receivable
Metro Transit, on account,
Inv. No. 317.
300.00
24
300.00
30
31
32
27
28
31 Advertising Expense
Accounts Payable
Received advertising bill from
Community News, Inv. No. D1694.
568.00
29
568.00
35
36
37
30
31
32
33
34
25
26
28
29
20
21
23
24
16
17
18
19
11
12
14
15
7
8
9
10
3
33
31 M. Casey, Drawing
Cash
Withdrawal for personal use,
Ck. No. 151.
1,850.00
34
1,850.00
35
36
37
38
38
39
39
Copyright © Houghton Mifflin Company. All rights reserved.
53
NAME __________________________
DATE _________________
CLASS _________________
Problem 3-2A (continued)
GENERAL LEDGER
ACCOUNT
Cash
DATE
20-July
ACCOUNT
31
ACCOUNT
31
54
POST.
REF.
Balance
CREDIT
31
DEBIT
CREDIT
24,113.00
ACCOUNT NO.
ITEM
POST.
REF.
Balance
POST.
REF.
Balance
113
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
150.00
ACCOUNT NO.
ITEM
111
BALANCE
DEBIT
Prepaid Insurance
DATE
20-July
ITEM
Accounts Receivable
DATE
20-July
ACCOUNT NO.
117
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
840.00
Copyright © Houghton Mifflin Company. All rights reserved.
NAME __________________________
DATE _________________
CLASS _________________
Problem 3-2A (continued)
ACCOUNT
Equipment
DATE
20-July
ACCOUNT
31
ITEM
POST.
REF.
Balance
31
POST.
REF.
Balance
DATE
31
ITEM
POST.
REF.
Balance
20-July
ACCOUNT
31
20-July
CREDIT
ITEM
POST.
REF.
Balance
31
DEBIT
CREDIT
ACCOUNT NO.
POST.
REF.
Balance
311
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
42,000.00
ACCOUNT NO.
312
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
4,500.00
ACCOUNT NO.
ITEM
221
4,236.00
Income from Services
DATE
CREDIT
BALANCE
DEBIT
, Drawing
ACCOUNT
DATE
DEBIT
18,950.00
, Capital
ACCOUNT
20-July
CREDIT
ACCOUNT NO.
ITEM
124
BALANCE
DEBIT
Accounts Payable
DATE
20-July
ACCOUNT NO.
411
BALANCE
DEBIT
Copyright © Houghton Mifflin Company. All rights reserved.
CREDIT
DEBIT
CREDIT
6,800.00
55
NAME __________________________
DATE _________________
CLASS _________________
Problem 3-2A (continued)
ACCOUNT
Wages Expense
DATE
20-July
ACCOUNT
31
ACCOUNT
31
ACCOUNT
31
ACCOUNT
31
56
CREDIT
31
DEBIT
CREDIT
2,395.00
ACCOUNT NO.
ITEM
POST.
REF.
Balance
CREDIT
DEBIT
CREDIT
900.00
ACCOUNT NO.
ITEM
POST.
REF.
Balance
POST.
REF.
Balance
CREDIT
DEBIT
CREDIT
487.00
POST.
REF.
Balance
514
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
381.00
ACCOUNT NO.
ITEM
513
BALANCE
DEBIT
ACCOUNT NO.
ITEM
512
BALANCE
DEBIT
Supplies Expense
DATE
20-July
Balance
511
BALANCE
DEBIT
Utilities Expense
DATE
20-July
POST.
REF.
Advertising Expense
DATE
20-July
ITEM
Rent Expense
DATE
20-July
ACCOUNT NO.
515
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
320.00
Copyright © Houghton Mifflin Company. All rights reserved.
NAME __________________________
DATE _________________
CLASS _________________
Problem 3-2A (continued)
ACCOUNT NAME
Copyright © Houghton Mifflin Company. All rights reserved.
DEBIT
CREDIT
57
NAME __________________________
DATE _________________
CLASS _________________
Problem 3-2A (concluded)
58
Copyright © Houghton Mifflin Company. All rights reserved.