Unit 6
Accounting and Finance Foundations Unit 6: Journalizing 487
- Include supporting documents. Make sure that your journal voucher includes documentation
(i.e., the rent statement, the rent check, and the original general journal entry) that support
the correcting entry.
Here’s an example of what that journal voucher might look like:
Journal 0001-JE1 (JE1 = General Ledger Reference):
Journalizing
Chapter 6
Lesson 17.1 Correcting Entries (cont’d)
Student Guide
Chapter 17
Mrs. King’s Interiors
Journal Voucher
NO:0001
Office: __________________________ Month: _________________ Year: ___________
Ref.
No Description
General
Ledger
Account
Debit Credit
JE 1 Rent Expense
Cash
Correcting Entry. This journal entry (voucher)
was created because the amount recorded
in the general ledger was $500.00 and the
amount paid was $550.00. All supporting
documentation is attached (the statement,
the check and the original general journal
entry).
510
110
50.00
50.00
Column Totals 50.00 50.00
Prepared by: __________________________________ Date: ______________
Authorized by: _________________________________ Date: ______________
12/31/20YY
12/31/20YY
Bob Smith
Mrs. Mary King
1234 Office December 20YY