Accounting and Finance Foundations

Unit 6

Accounting and Finance Foundations Unit 6: Journalizing 487

4. 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