Unit 6
Accounting and Finance Foundations Unit 6: Journalizing 492
Journalizing
Chapter 6
Lesson 17.2 Adjusting Entries and Depreciation (cont’d)
Student Guide
Chapter 17
Mrs. King’s Interiors
Journal Voucher
NO:0002
Office: __________________________ Month: _________________ Year: ___________
Ref.
No Description
General
Ledger
Account
Debit Credit
JE2
Depreciation
Expense
Less: Accumulated Depreciation
Adjusting Entry. This journal entry (voucher)
was created to record the supplies (furni-
ture) purchased 12/29/20YY for $2000.00.
All supporting documentation is attached
(the depreciation schedule using straight-
line method over the useful life of 5 years)
530
131
360.00
360.00
Column Totals 360.00 360.00
Prepared by: __________________________________ Date: ______________
Authorized by: _________________________________ Date: ______________
12/31/20YY
12/31/20YY
Bob Smith
Mrs. Mary King
1234 Office December 20YY
Finally, to create the depreciation adjusting journal entry, you should follow the same steps that you did
when creating a correcting entry for the rent expense. The key is to input information pertaining to the
depreciation in the voucher and include documentation related to the office furniture depreciation expense
with the adjusting entry. The voucher should look something like this when you are finished:
Journal Entry (Voucher) 0002-JE2: