Unit 6
Accounting and Finance Foundations Unit 6: Journalizing 477Chapter 6Journalizing
Chapter 16Chapter 6
Page 2General Journal
DateAccount
NumberDescription of Transaction Debit Credit22 12/21/20YY 320 Owner’s Draw, David Smith $600.0023 110 Cash $600.0024 David Smith withdrew to get shutters for
his home25 12/21/20YY 130 Supplies $500.0026 310 Captial, David Smith $500.0027 David Smith contributed a computer to
his business.28 12/21/20YY 520 Utilities Expense $200.0029 110 Cash $200.0030 Paid utility bill for December.31 12/23/20YY 130 Supplies $5,000.0032 210 Accounts Payable $5,000.0033 Bought an antique desk for office on account.34 12/29/20YY 110 Cash $995.0035 120 Accounts Receivable $995.0036 Received payment for Tree & Lawn removal
Services from Star Bank.37 12/29/20YY 130 Supplies $250.0038 110 Cash $250.0039 Purchased calculator for office.40 12/30/20YY 130 Supplies $2,000.0041 110 Cash $2,000.0042 Purchased office furniture with cash.Total $32,940.00 $32,940.0016.3.1 Completing Subsidiary Ledgers (cont’d)
Name: ____________________________________________________ Date: ______________________Student Assignment