Unit 6
Accounting and Finance Foundations Unit 6: Journalizing 488
David Smith’s Tree & Lawn Services
Journal Voucher
NO:
Office: __________________________ Month: _________________ Year: ___________
Ref.
No Description
General
Ledger
Account
Debit Credit
Column Totals
Prepared by: __________________________________ Date: ______________
Authorized by: _________________________________ Date: ______________
1234 Office
Journalizing
Chapter 17Chapter 6
Student Assignment
Prepare a correcting journal entry (voucher) based on David Smith’s Tree & Lawn Services’ information
provided below.
A $2,000.00 office supply transaction was entered into David’s accounting records on 12/30/20YY.
The transaction posted to the Supplies General Ledger Account Number 130 and Cash General Ledger
Account 110. Unfortunately, the entry was incorrect. Instead, the transaction should be reported for
$2,225.00 on 12/30/20YY. The journal voucher number is JE4, and the journal voucher log number is
NO: 0004.
Name: _______________________________________________________________ Date: _________________
17.1.1 Correcting Entries