1. Page No: 52 – 53
Principles of Accounting – I
Journal General Entries
Date
Nov. 1
Nov. 3
Nov. 5
Nov. 17
Nov. 20
Nov. 25
Nov. 26
Nov. 30
Nov. 30
Particular
Cash
Capital
Land
Cash
Building
Cash
Note payable
Equipment
Account payable
Account receivable
Equipment
Cash
Account receivable
Account payable
Cash
Cash
Sales
Utility expense
Wage expense
Cash
P/R
1
2
3
(1)
4
(1)
5
6
7
8
(6)
(1)
(8)
(7)
(1)
(1)
9
10
11
(1)
Debit $
80,000
Credit $
80,000
52,000
52,000
36,000
6,000
30,000
13,800
13,800
1,800
1,800
600
600
6,800
6,800
2,200
2,200
200
1,200
1,400