The document is a general journal for Karim Enterprise that records transactions from January 1 to January 31. It records various cash receipts and payments as well as purchases, expenses, revenues and investments. Some key transactions include Mr. Karim investing cash capital of Tk. 500,000 and additional capital of Tk. 700,000, purchasing land for Tk. 3,500,000 with a partial payment of Tk. 2,250,000, borrowing Tk. 300,000 from a bank, and purchasing a delivery truck for Tk. 24,000. The journal tracks increases and decreases in asset, liability and equity accounts.

1. KARIM ENTERPRISE
General Journal
Date Explanation Refer
ence
Debit
Amount
Credit
amount
Jan 01 Cash
Karim, Capital
(Mr.Karim started business with cash capital
Tk.5,00,000)
Tk.
5,00,000 Tk.
5,00,000
Jan 02 Cash
Note Payable
(Borrowed cash from a bank by signing a
note Tk. 3,00,000)
3,00,000
3,00,000
Jan 03 Land
Cash
Account Payable
(Purchased land with partial
paymentTk.2,25,000)
3,50,000
2,25,000
1,25,000
Jan 04 Supplies on Hand
Account Payable
(Purchased supplies on account Tk.5,000)
5,000
5,000
Jan 05 Salaries Expense
Cash
(Paid salaries Tk. 15,000)
15,000
15,000
Jan 06 Prepaid Rent
Cash
(Paid rent in advance Tk 2,000)
2,000
2,000
Jan 07 Electricity Expense
Bills Payable
(Un paid electricity bills Tk.1,000)
1,000
1,000

2. Jan 08 Salaries/Salary Expense
Cash
(Payment of salaries Tk 12,000)
12,000
12,000
Jan 09 Account Receivable
Service Revenue
(Service provided on account Tk.5,000)
5,000
5,000
Jan 10 Cash
Service Revenue
(Service rendered for cash Tk. 500)
500
500
Jan 11 Prepaid Insurance
Cash
(Paid insurance premium Tk.12,000)
12,000
12,000
Jan 12 Cash
Karim, Capital
(The owner invested additional capital Tk. 7,00,000)
7,00,000
7,00,000
KARIM ENTERPRISE
General Journal
Date Explanation Refe
renc
e
Debit
Amount
Credit
Amount
Jan 13 Drawing
Cash
(Owner withdrew Tk.10,000)
Tk.10,00
0 Tk.
10,000
Jan 14 Cash
Interest Revenue
(Received interest Tk.500 on deposited amount)
500
500
Jan 15 Interest Expense
Cash
(Paid for interest Tk.2,000)
2,000
2,000
Jan 16 Bank Charge 250
2

3. Cash
(Bank charged Tk. 250 for service provided)
250
Jan 17 Wage Expense
Cash
(Paid wages Tk.5,000.)
5,000
5,000
Jan 18 Account Receivable
Service Revenue
(Service provided on account Tk.8,000)
8,000
8,000
Jan 19 Cash
Account Receivable
(Collected cash from an Account Receivable Tk.640)
640
640
Jan 20 Delivery Equipment
Account Payable
(Purchased equipment on account, Tk.1,00,000)
1,00,000
1,00,000
Jan 21 Account Receivable
Delivery Service Revenue
(Earned but not received delivery fee Tk.2,000)
2,000
2,000
Jan 22 Utility Expense
Cash
(Paid for utility expense Tk.1000)
1,000
1,000
Jan 23 Salary Expense
Cash
(Paid salaries Tk. 3000)
3,000
3,000
Jan 24 Account Receivable
Delivery Service Revenue
(Rendered delivery service on account Tk.10,000)
10,000
10,000
Jan 25 Account Receivable
Delivery Service Revenue
(Rendered delivery service on accountTk.2,500)
2,500
2,500
3

4. KARIM ENTERPRISE
General Journal
Date Explanation Refe
renc
e
Debit
Amount
Credit
Amount
Jan 26 Gas and Oil Expense
Cash
(Paid gas and oil bills Tk.420)
Tk. 420
Tk. 420
Jan 27 Cash
Delivery Service Revenue
(Rendered delivery service in cash Tk.1400)
1,400
1,400
Jan 28 Miscellaneous Expense
Account Payable
(Paper bill received but did not pay Tk.300)
300
300
Jan 29 Delivery Truck
Cash
(Purchased delivery truck in cashTk.24,000)
24,000
24,000
Jan 30 Gas and Oil Expense
Cash
( Paid gas and oil bills Tk.591)
591
591
Jan 31 Electric Expense
Bills Payable
(Un paid electric bills Tk.465)
465
465
4