Unit 6
Accounting and Finance Foundations Unit 6: Journalizing 477
Chapter 6
Journalizing
Chapter 16Chapter 6
Page 2
General Journal
Date
Account
Number
Description of Transaction Debit Credit
22 12/21/20YY 320 Owner’s Draw, David Smith $600.00
23 110 Cash $600.00
24 David Smith withdrew to get shutters for
his home
25 12/21/20YY 130 Supplies $500.00
26 310 Captial, David Smith $500.00
27 David Smith contributed a computer to
his business.
28 12/21/20YY 520 Utilities Expense $200.00
29 110 Cash $200.00
30 Paid utility bill for December.
31 12/23/20YY 130 Supplies $5,000.00
32 210 Accounts Payable $5,000.00
33 Bought an antique desk for office on account.
34 12/29/20YY 110 Cash $995.00
35 120 Accounts Receivable $995.00
36 Received payment for Tree & Lawn removal
Services from Star Bank.
37 12/29/20YY 130 Supplies $250.00
38 110 Cash $250.00
39 Purchased calculator for office.
40 12/30/20YY 130 Supplies $2,000.00
41 110 Cash $2,000.00
42 Purchased office furniture with cash.
Total $32,940.00 $32,940.00
16.3.1 Completing Subsidiary Ledgers (cont’d)
Name: ____________________________________________________ Date: ______________________
Student Assignment