Unit 6
Accounting and Finance Foundations Unit 6: Journalizing 476
Chapter 16Chapter 6
Journalizing Student Assignment
16.3.1 Completing Subsidiary Ledgers
Page 1
General Journal
Date Account^
Number
Description of Transaction Debit Credit
1 12/01/20YY 110 Cash $12,500.00
2 310 Capital, David Smith $12,500.00
3 Deposit to open business account.
4 12/05/20YY 130 Supplies $995.00
5 210 Accounts Payable $995.00
6 Bought filing cabinets for accounting records.
7 12/07/20YY 130 Supplies $400.00
8 110 Cash $400.00
9 Bought supplies with cash.
10 12/07/20YY 110 Cash $3,000.00
11 410 Revenue, Tree & Lawn Services $3,000.00
12 Received payment for Tree & Lawn Services
removal services.
13 12/09/20YY 120 Accounts Receivable $5,000.00
14 410 Revenue, Tree & Lawn Services $5,000.00
15 Received payment on account for tree
removal services.
16 12/15/20YY 510 Rent Expense $500.00
17 110 Cash $500.00
18 Rent payment for December.
19 12/20/20YY 210 Accounts Payable $1,000.00
20 110 Cash $1,000.00
21 Payable to Advertising Inc. on account.
Name: ____________________________________________________ Date: ______________________
Use the general journal provided below to complete subsidiary ledgers for the business.