Accounting and Finance Foundations

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