Accounting Examples

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Accounting Examples - Journal Entries

 

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Journal:

A journal is a chronological record of transactions and is the first place that transactions are recorded.  It is often referred to as a book of original entry.  Each entry records the date, the accounts effected and their reference number, an explanation of the transaction, and the debit/credit effect on the accounts named.  Information from the Journal is later posted to each account.

General Journal

Page: 1

Date

Account Titles/Explanation

Ref

Debit

Credit

20XX
Jan

5

Office Supplies

Office Furniture

Cash

Bought office supplies & Furniture with cash.

14
18
11

15.00
300.00



315.00

 

6

Cash

Revenue Earned

Collected fees for services rendered.

11
41

425.00


425.00

Note: The page is numbered so that the transaction may be referenced when posting to accounts.

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Most popular books for Accounts

Understanding Small Business Accounts

Understanding Small Business Accounts

Paperback: 128 pages

Publisher: How to Books (February, 2003)

Understanding Accounts

Understanding Accounts

Paperback: 72 pages

Publisher: Dk Pub Merchandise; (March 2001)

 

 

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